scholarly journals Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Partisipasi Masyarakat Pada Akuntabilitas Pengelolaan Dana Desa

2019 ◽  
pp. 709
Author(s):  
I Made Agus Suma Arta ◽  
Ni Ketut Rasmini

This study aims to determine the effect of the clarity of budget targets, reporting systems, and community participation in the accountability of village fund management in Seririt District, Buleleng Regency. The study sample was 20 villages in Seririt District with 80 respondents. The method of determining the sample uses the saturated sample method and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. Based on the results of this study indicate that the clarity of budget targets, reporting systems, and community participation has a positive effect on the accountability of village fund management. This shows that the better the clarity of budget targets, reporting systems, and community participation, the better accountability of village fund management in Seririt District, Buleleng Regency. Keywords: clarity of budget targets, reporting systems, community participation, accountability  

2019 ◽  
pp. 132
Author(s):  
I Made Yoga Darma Putra ◽  
Ni Ketut Rasmini

The effectiveness of managing village funds is necessary to be able to run the village government well. Factors that influence the effectiveness of village fund management including accountability, transparency, and community participation. This study aims to determine the effect of accountability, transparency, and community participation on the effectiveness of village fund management in the Abiansemal District of Badung Regency. The sample of this study was 18 villages in Abiansemal Subdistrict with 72 respondents. The sample selection method used a purposive sampling method,  data was collected using a questionnaire. Data were analyzed using multiple linear regression analysis. The results of this study indicate that accountability, transparency, and community participation have a positive effect on the effectiveness of village fund management in the Abiansemal District of Badung Regency. This shows that the better the accountability, transparency, and community participation, the better the management of village funds in Abiansemal Subdistrict, Badung Regency. Keywords: Accountability, transparency, community participation, effectiveness of village fund management.


2021 ◽  
Vol 11 (1) ◽  
pp. 61
Author(s):  
Ni Ketut Rasmini ◽  
Putu Sri Harta Mimba

This study aims to determine the effect of the apparatus competence, leadership style, Tri Hita Karana culture and society participation on the effectiveness of village fund management. The sample of this study were taken from 100 villages in Tabanan Regency with the number of respondents as many as 300 respondents.   The method for determining the sample were the proportionate stratified random sampling and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. This study shows that the apparatus competence, leadership style, and society participation have a positive effect on the effectiveness of village fund management. Meanwhile the Tri Hita Karana culture not significantly affect the effectiveness of village fund management. This indicate that the better the apparatus competence, leadership style, and society participation, the better the effectiveness of village fund management..


2020 ◽  
Vol 9 (4) ◽  
pp. 1338
Author(s):  
I Putu Agus Sudarmana ◽  
Gede Mertha Sudiartha

The purpose of this study was to analyze the effect of regional levies and regional taxes simultaneously and partially on the value of local revenue in Badung Regency in the period 2008-2018. The sample of this research is Regional Retribution data, Local Tax and Local Revenue data in Badung Regency for the period 2008-2018. The sampling technique used is the saturated sample method, namely the method of determining the sample with the entire population used as research samples. The data analysis technique used in this study is multiple linear regression analysis. The results showed that regional levies, and regional taxes simultaneously or partially had a significant effect on the Original Local Revenues in Badung Regency. These results give the sense that, increasing revenue from taxes and levies will lead to an increase in local revenue that will be received by the government of Badung Regency. Keywords: regional levies, local taxes, PAD


2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.


2020 ◽  
Vol 30 (1) ◽  
pp. 226
Author(s):  
Ida Bagus Pramayoga ◽  
I Wayan Ramantha

Underlying this research are findings related to misuse and management of village funds in Gianyar District. This study aims to determine the effect of clarity of budget targets, competence of village officials, and leadership on accountability of village fund management in Gianyar District. The sample collection method used was a questionnaire and analyzed using Multiple Linear Regression analysis. Based on the results of the analysis conducted, it can be concluded that the clarity of the budget targets, the competence of the village apparatus, and leadership has a positive effect on the accountability of village fund management, which means that the clarity of the budget targets, the competence of the village apparatus, and the leadership of the related leaders are better. accountability of the management of village funds in the District of Gianyar.


2020 ◽  
Vol 4 (02) ◽  
pp. 94
Author(s):  
Siska Apriana ◽  
Darwis Said ◽  
Nurleni Nurleni

<em>This study aims to analyze the effect of commitment of organization, competence of village fund management officers, and utilization of information technology on accaountability of village financial management</em><em>  either partially or simultaneously.The data used in the study are primary data in the form of questionnaires with a total sample of 96 respondents. The method used is a quantitative approach and multiple linear regression analysis which determined by purposive sampling method. The findings from this research indicate that (1) partially commitment of organization, competence of village fund management officers and utilization of information technology  has a positive effect and significant impact on the accountability of village financial management (2) commitment of organization, competence of village fund management officers and utilization of information technology  has simultaneous effect on the  accountability of village financial management.</em>


2021 ◽  
Vol 8 (12) ◽  
pp. 488-496
Author(s):  
Ida Ayu Sri Meitri ◽  
I Made Setena ◽  
Ni Putu Sri Mariyatni

The purpose of this study was to examine the impact of the skills and abilities of Goddes Bakery Bali employees and their compliance with all applicable regulations in the company. There are some employees who work in the production department often experience errors with the lack of knowledge and skills of employees, so many breads are rejected which results in a lack of efficiency in raw materials, employees are often absent for no reason even though the company has carried out daily briefings before and after doing work. This will clearly affect the performance of employees and also the performance of the company. Based on this, it is deemed necessary to examine the effect of competence and discipline on employee performance. Data was collected by distributing questionnaires which were used as research instruments. Sampling was carried out using the saturated sample method or the census method, with 34 respondents. Respondents. Data analysis used multiple linear regression analysis. The results show that Work discipline has a positive and significant effect on employee performance at Goodes Bakery Bali. Which means, the higher the employee's work discipline, the employee's performance will increase. Competence has a positive and significant effect on employee performance at Goodes Bakery Bali. Which means, the higher the competence of employees, the performance of employees will increase. Keywords: Performance, Discipline, Competence.


2021 ◽  
Vol 3 (1) ◽  
pp. 45-63
Author(s):  
Ester Julita Sari Ritonga ◽  
Rismawati Sitepu Rismawati ◽  
Nur Hidayat ◽  
Marten Zebua ◽  
Riyan Sisiawan P.

The purpose of this study was to determine the effect of work experience, motivation and competence on employee performance at Mee Macau Surabaya. This type of research is quantitative with secondary data. The sample in this study were 40 employees at Mee Macau Surabaya. The sampling technique used a population sample / saturated sample. The method of collecting data using a questionnaire. Data analysis using multiple linear regression analysis. The results showed that there was a significant influence between work experience, motivation and competence on employee performance both partially and simultaneously. And the calculation of F is known that Fcount = 51.784> F table 2.87 with a significance of 0.000 <alpha 0.05. Partially it is known that the variables work experience, motivation and competence have a significant effect on employee performance. After the t test (partial) work experience variable (X1) has t count 2.246> t table 2.02108 and from the motivation variable (x2) t count = 12.342> 2.02108 and from the competency variable (X3) t count = 2.058> t table 2,0218.


2021 ◽  
Vol 4 (1) ◽  
pp. 23-38
Author(s):  
Dewi Kartika ◽  
Krisdiyawati ◽  
Azarine Sava Vania Slamet

This study aims to determine the Participation of The Village Community and Financial System to the Success of Village Fund Management in Krasak Village, Brebes Regency. Research methodology through data collection with questionnaire survey techniques to respondents and sampling using slovin formula. The data analysis techniquein this study used multiple linear regression analysis with the help of SPSS version 22.  The results of this study showed that the variables of community participation had a partial significant effect on the success of village fund management, the variable use of the village financial system had a significant partial effect on the success of village fund management and community participation and the village financial system simultaneously influenced the success of village fund management Keywords:       Success of Village Fund Management, Community Participation, Siskeudes


2019 ◽  
pp. 1472
Author(s):  
Ni Putu Haris Candra Devi ◽  
I Made Pande Dwiana Putra

The purpose of this study is to obtain empirical evidence of the influence of professionalism, independence and auditor training on auditor performance. The location of this research is at the Public Accountant Office (KAP) in Bali Province in 2018 and has been registered with the Indonesian Institute of Certified Public Accountants (IAPI). The method of determining the sample used in this study is the saturated sample method. The method of data collection in this study is the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that professionalism, independence and auditor training have a positive effect on auditor performance. This research is expected to provide more in-depth information and understanding, and it is hoped that the auditor can uphold the professionalism and independence when conducting audits, so that the auditor's performance will be good. Keywords: Professionalism, independence, auditor training, auditor performance


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