Determinan dan Peran Dari Kualitas Sistem Informasi Akuntansi terhadap Kinerja Organisasi Perangkat Daerah

Maharani, Intan Pertiwi; Sofyani, Hafiez; Nisa', Fitria Sarifatun

doi:10.24036/wra.v11i1.122513

Cited by 2 publications

(1 citation statement)

References 28 publications

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“…Pembangunan ini terkait kebutuhan masyarakat di desa dan pemberdayaan yang diberikan pemerintah desa kepada masyarakat desa sesuai dengan permintaan para warga. Pembangunan tersebut, secara khusus disalurkan melalui Anggaran Pendapatan dan Belanja Daerah (APBD) dalam bentuk Alokasi Dana Desa (ADD) (Maharani et al, 2023).…”

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Akuntabilitas Pengelolaan Alokasi Dana Desa

Mais,

Nuryati,

Handoko Sakti

et al. 2024

JAGo

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Objectives: This study aims to evaluate the village government's role in effectively managing Village Fund Allocations in Gadung Village, particularly during the planning, implementation, administration, reporting, and accountability stages in adherence to the Minister of Home Affairs Regulation Number 20 of 2018.Design/Method/Approach: Employing qualitative methods such as interviews, observation, and documentation, this research elucidates how the village government handles the allocation of village funds in Gadung Village. The study was conducted at the Gadung Village office.Results/Findings: The findings indicate that the village government demonstrates accountability across all stages of planning, implementation, administration, reporting, and accountability in managing the Village Fund Allocation (VFA) in Gadung Village. The planning stage utilizes Musrenbangdes as a mechanism to ensure accountability. The implementation stage adheres to regulatory mechanisms, while the administration stage showcases accountable management through meticulous bookkeeping and reports. The reporting and accountability stages follow a guided report format to ensure transparency.Theoretical contribution: This study contributes to the enhancement of knowledge and awareness regarding the crucial role of accountability in reporting the use of VFA.Practical contribution: The utilization of VFA report of the Bangka Village requires continuous monitoring at each implementation stage, particularly in administration, to ensure compliance with regulations and prevent legal discrepancies, thereby fostering increased trust in ADD in the future.Limitations: This study specifically explores village financial management as outlined in the Minister of Home Affairs Regulation Number 20 of 2018, encompassing planning, implementation, administration, reporting, and accountability. However, a comprehensive review of each component of VFA financial management and a detailed analysis of nominal village finances have not been undertaken

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Akuntabilitas Pengelolaan Alokasi Dana Desa

Mais,

Nuryati,

Handoko Sakti

et al. 2024

JAGo

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Pengembangan UMKM: Sinergi Sistem Informasi Akuntansi, Keandalan Laporan Keuangan, dan E-Commerce

Saraswati,

Yuliarti,

Kristianto

2024

Efektor

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Penelitian ini bertujuan untuk mengkaji pengaruh penggunaan sistem informasi akuntansi terhadap perkembangan UMKM, mengevaluasi keterkaitan antara penggunaan sistem informasi akuntansi dengan keandalan laporan keuangan, serta menyelidiki pengaruh minat dalam adopsi e-commerce terhadap perkembangan UMKM di kalangan pelaku UMKM di Kecamatan Purwokerto Utara. Penelitian ini bersifat asosiatif dengan pengambilan sampel menggunakan metode Simple Random Sampling yang melibatkan sampel sebanyak 78 pelaku UMKM yang tergabung dalam asosiasi lokal. Data primer diperoleh melalui kuesioner. Teknik analisis data mencakup uji statistik deskriptif, uji kualitas data, serta pengujian hipotesis. Hipotesis diuji menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa penggunaan sistem informasi akuntansi dan keandalan laporan keuangan secara parsial tidak memiliki pengaruh signifikan terhadap perkembangan UMKM, sedangkan minat dalam penerapan e-commerce secara parsial berpengaruh signifikan terhadap perkembangan UMKM. Secara simultan, seluruh variabel independen memiliki pengaruh signifikan terhadap variabel dependen.

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Determinan dan Peran Dari Kualitas Sistem Informasi Akuntansi terhadap Kinerja Organisasi Perangkat Daerah

Cited by 2 publications

References 28 publications

Akuntabilitas Pengelolaan Alokasi Dana Desa

Akuntabilitas Pengelolaan Alokasi Dana Desa

Pengembangan UMKM: Sinergi Sistem Informasi Akuntansi, Keandalan Laporan Keuangan, dan E-Commerce

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