scholarly journals PENGARUH AKUNTANSI KEPERILAKUAN TERHADAP SISTEM KEUANGAN DESA

PUBLIC CORNER ◽  
2021 ◽  
Vol 16 (2) ◽  
pp. 11-24
Author(s):  
Zainab . ◽  
Enza Resdiana
Keyword(s):  
Multiple Regression ◽  
Random Sampling ◽  
Financial System ◽  
Analysis Tool ◽  
Behavioral Accounting ◽  
Questionnaire Result ◽  
The Village ◽  
And Training

AbstractThis study aims to analyze the effect of behavioral accounting on the implementation of thevillage financial system. This type of research is exsplanatory research. The data used areprimary data obtained from interviews and questionnaire result. The population in this studywere all village financial system operators in Gresik are 356 villages. the sample of 190 withthe yamane approach formula with using random sampling methode. The analysis tool usedis multiple regression. The findings show that attitudes and training have a significantinfluence on the the village financial system, while motivation, perception and emotion havean influence on the village financial system.Keywords: Behavioral Accounting, Village Financial SystemAbstrakPenelitian ini bertujuan untuk menganalisis pengaruh akuntansi keperilakuan terhadapimplementasi sistem keuangan desa. Jenis penelitian yang digunakan adalah penelitianeksplanatori. Data yang digunakan adalah data primer yang diperoleh dari hasil wawancaraserta hasil isian kuisioner. Populasi dalam penelitian ini adalah seluruh operator sistemkeuangan desa di wilayah Kabupaten Gresik sebanyak 356 desa. Pengambilan ukuran sampeldilakukan dengan menggunakan rumus pendekatan Yamane yaitu sebanyak 190 danpenentuan sampel menggunakan metode random sampling (sampel acak). Alat analisis yangdigunakan menggunakan regresi berganda. Hasil temuan menunjukkan bahwa sikap danpelatihan mempunyai pengaruh yang signifikan terhadap implementasi sistem keuangan desa,sedangkan motivasi, persepsi dan emosi memiliki pengaruh terhadap sistem keuangan desa.Kata Kunci: Akuntansi Keperilakuan, Sistem Keuangan Desa

scholarly journals Implementasi Sistem Keuangan Desa Berbasis Akuntansi Keperilakuan

2019 ◽  
Vol 3 (2) ◽  
pp. 160
Author(s):  
Dendi Purnama ◽  
Siti Nur Azizah
Keyword(s):  
Significant Influence ◽  
Random Sampling ◽  
Sampling Method ◽  
Financial System ◽  
Analytical Tool ◽  
Primary Data ◽  
Behavioral Accounting ◽  
The Village ◽  
And Training

This study aims to analyze the effect of behavioral accounting on the implementation of the village financial system. This type of research is explanatory research. The data used are primary data obtained from interviews and questionnaire results. The population in this study were all village financial system operators in the Kuningan regency as many as 361 villages with a financial unit analysis unit or village treasurer. The sample size was taken using the Yamane approach formula of 190 and the determination of the sample using the random sampling method. The analytical tool used is multiple regression. The findings show that attitudes and training have a significant influence on the implementation of the village financial system, while motivation, perception and emotions do not affect the implementation of the village financial systemKeywords: behavioral accounting, sistem keuangan desa implementation, Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi keperilakuan terhadap implementasi sistem keuangan desa. Jenis penelitian yang digunakan adalah penelitian eksplanatori. Data yang digunakan adalah data primer yang diperoleh dari hasil wawancara serta hasil isian kuisioner. Populasi dalam penelitian ini adalah seluruh operator sistem keuangan desa di wilayah Kabupaten Kuningan sebanyak 361 desa dengan unit analisis kaur keuangan atau bendahara desa. Pengambilan ukuran sampel dilakukan dengan menggunakan rumus pendekatan Yamane yaitu sebanyak 190 dan penentuan sampel menggunakan metode random sampling (sampel acak). Alat analisis yang digunakan menggunakan regresi berganda. Hasil temuan menunjukkan bahwa sikap dan pelatihan mempunyai pengaruh yang signifikan terhadap implementasi sistem keuangan desa, sedangkan motivasi, persepsi dan emosi tidak berpengaruh terhadap implementasi sistem keuangan desa.Kata kunci: Akuntansi keperilakuan, Impelementasi sistem keuangan desa

scholarly journals PENGARUH KOMPETENSI DAN INTEGRITAS TERHADAP KINERJA PERANGKAT DESA

2021 ◽  
Vol 5 (1) ◽  
pp. 24
Author(s):  
Anton Sarni Eka Putra
Keyword(s):  
Data Analysis ◽  
Multiple Regression ◽  
Random Sampling ◽  
Quantitative Methods ◽  
Empirical Test ◽  
Independent Variables ◽  
Descriptive Research ◽  
Analysis Technique ◽  
The Village ◽  
Two Independent Variables

This study aimed to analyze the effect of competence and integrity on the performance of the village apparatus of Sawahlunto City. This research used quantitative methods with associative descriptive research. This study consisted of two independent variables namely competency (X1) and integrity (X2) and one dependent variable, namely performance (Y). The population of this study was all village apparatus of Sawahlunto City, amounting to 50 people. The sample was obtained through proportional random sampling, so that the respondents in this study amounted to 45 samples. The data analysis technique used was multiple regression. The data were collected through a questionnaire that had been validated and reliable in advance, both the content and the item empirical test in the field. The results of this study have found that: 1) There was an effect of competence on performance by 15.4% with a significance of 0.002; 2) There was an effect of integrity on performance of 20.5% with a significance of 0.001; and 3) There was an effect of competence and integrity simultaneously on performance by 45% with a significance of 0.000.

scholarly journals VILLAGE GOVERNMENT OFFICIALS' UNDERSTANDING OF THE VILLAGE FINANCIAL SYSTEM INDICATORS: A CONFIRMATORY FACTOR ANALYSIS

2020 ◽  
Vol 8 (1) ◽  
pp. 389-398
Author(s):  
Yulianti Yulianti ◽  
Dyah Nirmala Arum Janie
Keyword(s):  
Factor Analysis ◽  
Confirmatory Factor Analysis ◽  
Financial Management ◽  
Pearson Correlation ◽  
Financial System ◽  
Analysis Tool ◽  
Government Officials ◽  
Confirmatory Factor ◽  
Village Government ◽  
The Village

Purpose of the study: The research inspiration is the implementation of the Village Law and the dispensing of Village Funds in Indonesia. The considerable measure of Village Funds requires progressively complex responsibility. With limited time and insufficient human resources, there is an inclination of the Village Fund to leak caused by errors and irregularities. Methodology: We utilize questionnaires, interviews, convenience sampling method, and the confirmatory factor as an analysis tool. There are 312 village officials from 83 villages in Central Java, Indonesia, who participated in this research. This examination scans to investigate the indicators that we can identify with town administration and comprehension of the Village Financial System or Sistem Keuangan Desa (Siskeudes). Principal Findings: The results of the confirmatory factor analysis indicate that all indicators are feasible to be used as indicators of measuring all variables. Besides, the Pearson correlation value of all indicators for the total indicators of each variable is significant. It means that the indicators of all constructs in this study are valid and highly correlated. Applications of this study: This examination is still all-around ahead of schedule. So far, there has been no exploration in Indonesia identified with village administration. Consequently, in this investigation, it was expected to incorporate variables that could conceivably have an association with village administration generally and Siskeudes explicitly, since the order of Law No. 6 of 2014. Novelty/Originality of this study: There are six original, perceptive variables, specifically: Siskeudes understanding, village financial management principles, village fund allocation, village financial administration, village financial reporting and accountability, and village assets report. There are 54 new indicators tested in this research. Further research can utilize the indicators to measures the village government officials' understanding of Siskeudes.

scholarly journals Peranan Sistem Keuangan Desa terhadap Kinerja Pemerintah Desa (Studi kasus di Desa Kapataran Kecamatan Lembean Timur Kabupaten Minahasa)

2019 ◽  
Vol 1 (2) ◽  
pp. 105
Author(s):  
Patricia Watulingas ◽  
Lintje Kalangi ◽  
I Gede Suwetja
Keyword(s):  
Human Resources ◽  
Financial Management ◽  
Financial System ◽  
Primary Data ◽  
Application System ◽  
Management Application ◽  
Village Government ◽  
The Village ◽  
And Training

The Village Financial System Application is a village financial management application system developed by the financial and development audit board or BPKP intended for village financial management. The purpose of this study is to determine the role of the Village Financial System or SISKEUDES on the performance of the village government in the village of Kapataran, the eastern Lembean district, Minahasa Regency. This research uses qualitative research. The data used are primary data in the form of interviews.The informants used were the village head and village secretary.The results showed that: (1) procedures for using SISKEUDES were carried out through 4 stages, namely planning, budgeting, administration, and bookkeeping; (2) ways to integrate low human resources (HR) through assistance and training; (3) the Village Financial System also has a purpose in assessing the performance of the village government. The SISKEUDES has important role to play in the village government which is felt directly by village officials. This is in accordance with the objectives of implementing the SISKEUDES, which is to assist work of village employees.

scholarly journals The Impact of Participative Leadership and Competencies on Performance of Village Fund Management

2020 ◽  
Vol 3 (2) ◽  
pp. 42
Author(s):  
Anjung Pratama Putri ◽  
Winwin Yadiati
Keyword(s):  
Multiple Regression ◽  
Leadership Style ◽  
Random Sampling ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Participative Leadership ◽  
Fund Management ◽  
Research Subjects ◽  
The Impact ◽  
The Village

The purpose of this study is to examine the effect of participative leadership and competencies on the performance of village fund management. The research subjects in this study are the village head and village apparatus on village governments in the Bandung Regency. The study involves 73 villages selected, adopting a simple random sampling technique. The data was obtained from respondents through a questionnaire instrument. Data were analyzed using descriptive statistical and multiple regression. The result indicates that participative leadership style of the village head and competencies of village apparatus is positively and significantly associated with the performance of village fund management.

PENGARUH DIKLAT DI TEMPAT KERJA (DDTK) SUBSTANSI PENELITIAN TINDAKAN KELAS (PTK) TERHADAP PEMAHAMAN GURU MADRASAH DALAM PENULISAN PTK DI KABUPATEN BANGKA BELITUNG DAN BELITUNG TIMUR

2018 ◽  
Vol 14 (2) ◽  
Author(s):  
Lilis Suryani
Keyword(s):  
Action Research ◽  
Multiple Regression ◽  
Education And Training ◽  
Class Action ◽  
Civil Servants ◽  
Positive Sign ◽  
Training Center ◽  
Teacher Understanding ◽  
Classroom Action Research ◽  
And Training

Education and Training is a form of institutional intervention so that employees have competency standards so that they are able to carry out their duties properly and appropriately. This study discusses the improvement of teacher competency in the implementation of scientific publications through Training in the Workplace (DDTK) Classroom Action Research (PTK). DDTK aims to improve the technical competence of civil servants and non-civil servants of the ministry of religion according to their duties and positions and develop insight into employee duties related to new regulations / policies / provisions, new technologies, or new knowledge relevant to their main tasks and functions. The main objective of Classroom Action Research (CAR) is the improvement and improvement of learning services. The population and sample of this study were participants of the Madrasah teacher training in the Workplace (DDTK) in Bangka, Belitung, and East Belitung Regencies in the 2016 and 2017. The study used multiple regression using Adjusted Square. Calculations for this multiple regression using SPSS statistical version 16 software. From the results of the research, it was found that the average of DDTK Bangka District Classroom Action Research (PTK) 2016 and 2017 were 51.41, and the average DDTK Class Action Research substance (PTK) Belitung Regency in 2016 and 2017 amounted to 50.39, with a difference in mean scores of 1.02. The average understanding of madrasah teachers in Bangka Regency 2016 and 2017 PTK writing was 118.20, and the average madrasah teacher understanding in Belitung Regency PTK writing in 2016 and 2017 was 118.88, with a mean difference of 0.68. The regression coefficient of the Education and Training Center (DDTK) variable (X2) has a positive sign (0.074), which means that the Education and Training Center (DDTK) variable has a positive influence on teacher understanding. The hypothesis which states that there is an effect of the Workplace Education Training (DDTK) substance on Classroom Action Research (CAR) on the understanding of madrasah teachers in writing PTK is statistically proven. Keywords: Training at Workplace, Classroom Action Research, Teacher's Understanding

Pengaruh Intensitas Belajar Dan Modal Sosial Terhadap Hasil Belajar Mata Pelajaran Administrasi Transaksi Pemasaran di SMK Negeri 2 Pariaman

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 788
Author(s):  
Syawirda Syawirda ◽  
Yulhendri Yulhendri
Keyword(s):  
High School ◽  
Social Capital ◽  
Regression Analysis ◽  
Multiple Regression ◽  
Random Sampling ◽  
Sampling Technique ◽  
Research Use ◽  
Vocational High School ◽  
Result Show ◽  
Academic Year

The research aims to determine the effect of learning intensity and social capital to result of learning of students at state vocational high school 2 of Pariaman in academic year 2019/2020. The population in this research was all students of class XI until XII. The sample use are 107 with proportional random sampling technique. The analytical method used is multiple regression analysis using the SPSS version 20 program. This research use asosiatif method with deskriptive analysis. The data is analyted by using multiple regression. The result show that 1) There were a learning intensity and social capital to results of  learning of students (F sig = 0,000 < dari 0,05). 2) There was a effect between learning intensity to result of  learning (sig = 0,001< 0,05). 3) There was a effect between social capital to result of  learning (sig = 0,000< 0,05).   Keywords: intensity of learning, social capital, result of learning

Peran Kedisiplinan Belajar dan Kecerdasan Matematis Logis Dalam Pembelajaran Matematika

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
Supardi Supardi
Keyword(s):  
Mathematics Achievement ◽  
Multiple Regression ◽  
Random Sampling ◽  
Survey Design ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Normality Test ◽  
Simultaneous Impact ◽  
Inferential Analysis ◽  
Test Requirements

<p>The purpose of this study was to determine the influence of learning discipline <br />and logical mathematical intelligence on mathematics achievement. This study is a survey design. This research did in student class XI IPA SMA Negeri 98 Jakarta semester 2012/2013. The sample taken by simple random sampling technique, involved 40 students. The instrument were in the forms of questionnaires and tests. The data were analyzed first by test requirements, the normality test, linearity and multicollinearity. Based on the fulfillment of the criteria in terms of the tes analyzed, inferential analysis to the test the research hypothesis. The data were analyzed using correlation and multiple regression. The findings showed that (1) learning discipline and logical mathematical intelligence had a positive and significant simultaneous impact on mathematics achievement. (2) learning discipline had a positive and significant impact on mathematics achievement. (3) logical mathematical intelligence had a positive and significant impact on mathematics achievement. </p>

ANALISIS PENGARUH MOTIVASI KERJA DAN PELATIHAN TERHADAP KINERJA PEGAWAI DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN PADANG PARIAMAN

2020 ◽  
Author(s):  
Vebi Deswanto
Keyword(s):  
Regression Analysis ◽  
Quantitative Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Work Motivation ◽  
Employee Performance ◽  
Department Of Education ◽  
Performance Result ◽  
Training Variable ◽  
And Training

The purpose of this research is to analyza the influence of work motivation and training on the performance of the employees at the Education and Culture Office Of Padang Pariaman Regency. In this study using descriptive analisys. This analysis is to strengthen the argumentation and logic in answering and implementing allegations that will be described in quantitative analysis, for testing this research hypothesis, including multiple regression analysis. The result of this study illustrate that all variables affect the performance of employees. The result of this research where the variable of work motivation (X1) is known equal to 1,670 then training variable (X2) is obtained equal to 1,670, for employee performance result (Y) equal to 33,196. It can be concluded that the motivation of work ad training is influential in improving the performance of employees within the Department of Education and Culture of Padang Pariaman Regency.

PENGARUH KEPEMIMPINAN DAN KOMPETENSI TERHADAP KINERJA ORGANISASI PT. SAMICK INDONESIA

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Donny Dharmawan, MM. ◽  
Erfan Esnawan
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Organizational Performance ◽  
Multiple Regression ◽  
Significant Influence ◽  
Random Sampling ◽  
Simple Random Sampling ◽  
Validity And Reliability ◽  
Data Analysis Technique ◽  
Analysis Technique

<em><span lang="EN-US">This study aims to determine the magnitude of the influence of leadership and competence on the organizational performance of PT. Samick Indonesia. This study uses Simple Random Sampling. The population in this study were employees of PT. Samick Indonesia. With 156 samples. Data collection techniques using questionnaires which then have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression. The results of this study indicate that, Leadership is able to improve Organizational Performance. Competence is able to improve organizational performance thus it can be concluded that leadership and competence have a positive and significant influence on the organizational performance of PT. Samick Indonesia.</span></em>

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