根据《内政部长条例》,于2018年申请村金融系统,以改善因加马里莱奥县斧头路的财务报告质量

IF 2.5 4区 管理学 Q2 BUSINESS, FINANCE Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-04-30 DOI:10.47153/afs22.3682022
Ida Ayuningtyas Zholaikah Katinem
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引用次数: 1

摘要

此时,世界各地的科技发展迅速。所有的组织都在竞相提高组织的质量。为了提高农村财务管理的质量,BPKP开发了Siskeudes应用程序。本研究的目的是确定在Siskeudes应用程序实施后,Ngadimulyo村的财务报告质量。本研究采用描述性方法进行定性研究。结果表明,实施Siskeudes应用后,Ngadimulyo村的财务报告质量为良好。尽管在人力资源方面仍然存在障碍。Ngadimulyo村政府已经实施了2018年第20号Permendagri。Ngadimulyo村的透明度体现在几个地方与村庄收支预算(APBDes)有关的横幅上,并上传到村庄网站上。Ngadimulyo村的问责制在报告阶段也使用了两个版本,即使用Siskeudes应用程序的在线版本和实体版本。在参与方面,社区也引导了他们的愿望,尽管仍有许多人对村里的活动漠不关心。在秩序和纪律方面,预算也实现了及时的财务报告,尽管有时仍有变化。
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Penerapan Aplikasi Sistem Keuangan Desa Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Dalam Upaya Meningkatkan Kualitas Pelaporan Keuangan Desa Ngadimulyo Kecamatan Kampak Kabupaten Trenggalek
At this time, technology has developed rapidly all over the world. All organizations are competing to improve the quality of their organization. In order to improve the quality of village financial management, BPKP has developed the Siskeudes application. The purpose of this study was to determine the quality of financial reporting in Ngadimulyo Village after the Siskeudes application was implemented. This research is a qualitative one using a descriptive approach. The results showed that the quality of financial reporting in Ngadimulyo Village was classified as good after implementing the Siskeudes application. Although there are still obstacles in human resources. The Ngadimulyo Village Government has implemented Permendagri Number 20 of 2018. Transparency in Ngadimulyo Village is manifested in the form of banners related to the Village Revenue and Expenditure Budget (APBDes) in several places and also uploaded on the village website. Accountability in Ngadimulyo Village at the reporting stage has also used two versions, namely online using the Siskeudes application and also physically. In terms of participation, the community has also channeled their aspirations although there are still many people who are indifferent to activities in the village. For orderliness and discipline, the budget has also been realized in timely financial reporting, although sometimes there are still shifts.
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来源期刊
CiteScore
3.30
自引率
4.80%
发文量
25
期刊介绍: Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.
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