Pengaruh Akuntabilitas Pengelolaan Keuangan Alokasi Dana Desa, Kebijakan Desa Dan Kelembagaan Desa Terhadap Kesejahteraan Masyarakat Pada Nagari Sungai Tanang Kecamatan Banuhampu Kabupaten Agam

This research was conducted on the community in Nagari Sungai Tanang District of Banuhampu Agam Regency. The purpose of this study was to examine the effect of accountability on financial management of village fund allocations, village policies and village institutions on community welfare. This type of research is quantitative penenlitian. The object of this research is Nagari Sungai Tanang. Sampling method used is stratified random sampling and data is processed by multiple linear regression analysis, validity test, realibility and hypothesis testing with F test and t test. The result of the research with the t-test of accountability management of Village Fund Allocation (ADD) is 0,034 <0,05 so it shows that accountability of Village Fund Allocation (ADD) influence posistif to welfare of society, while tsign of village policy equal to 0,000 <0,05 so indicate that policy villages have a positive effect on the welfare of the community, and the institutional tsign of the village with the amount of 0.001 <0.05 indicating that the village institutions have a positive effect on the welfare of the community.

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Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i11.p10 ◽

2020 ◽

Vol 30 (11) ◽

pp. 2839

Author(s):

Putu Ayu Ratih Ardianti ◽

I Wayan Suartana

Keyword(s):

Human Resource ◽

Sampling Method ◽

Linear Regression Analysis ◽

Financial System ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Fund Management ◽

Analysis Technique ◽

The Village ◽

Positive Effect

The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management. Keywords: Competence; Village Financial System; Accountability.

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PENGARUH KOMPETENSI DESA, PARTISIPASI MASYARAKAT DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENGELOLAAN KEUANGAN DESA

J-ISCAN: Journal of Islamic Accounting Research ◽

10.52490/j-iscan.v2i2.871 ◽

2020 ◽

Vol 2 (2) ◽

pp. 92-112

Author(s):

Dara Fitrinanda ◽

Linda Linda ◽

Maya Febrianty Lautania

Keyword(s):

Information Technology ◽

Public Participation ◽

Financial Management ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Statistical Testing ◽

Fund Management ◽

The Village ◽

The City ◽

Positive Effect

The purpose of this research is toexamine the effect of village officers competency, community participation and utilization of information technology on village fund management. Data was obtained through distributing questionnaires to 55 village officers from 11 villages in the city of Jantho Subdistrict, Aceh Besar District. Statistical testing using multiple linear regression analysis with SPSS application. The results showed that (1) the competence of the village officers, public participation, and utilization of information technology had a positive effect on village fund management, (2) the competence of village officers had a positive effect on village fund management, (3) public participation had a positive effect on village fund management. (4) the use of information technology has a positive effect on village fund management. Keyword: Competency Village Officers, Public Participation, Information Technology, Village Financial Management. Abstrak Penelitian ini bertujuan untuk menguji pengaruh kompetensi perangkat desa, partisipasi masyarakat dan pemanfaatan teknologi informasi terhadap pengelolaan keuangan desa. Data diperoleh melalui penyebaran kuesioner kepada 55 perangkat desa dari 11 desa di Kecamatan kota Jantho, Aceh besar. Pengujian statistik menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa (1) kompetensi perangkat desa, partisipasi masyarakat, dan pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa, (2) kompetensi perangkat desa berpengaruh positif terhadap pengelolaan keuangan desa, (3) partisipasi masyarakat berpengaruh positif terhadap pengelolaan keuangan desa, (4) pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa. Kata kunci: Kompetensi Perangkat Desa, Partisispasi Masyarakat, Teknologi Informasi, Pengelolaan Keuangan Desa.

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Pengaruh Religiusitas, Integritas, dan Penegakan Peraturan Terhadap Fraud pada Pengelolaan Keuangan Desa

Jurnal Ilmiah Akuntansi dan Humanika ◽

10.23887/jiah.v10i2.25919 ◽

2020 ◽

Vol 10 (2) ◽

pp. 136

Author(s):

Made Feri Cahyadi ◽

Edy Sujana

Keyword(s):

Financial Management ◽

Random Sampling ◽

Sampling Method ◽

Total Population ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Data Sources ◽

Primary Data ◽

Analysis Method

The purpose of this study was to find out the effect of religiosity, integrity, and enforcement of regulations toward fraud in village financial management in Buleleng Regency. This study used quantitative approach which was using primary data sources that was obtained through questionnaires and measured with a Likert scale. The functionary village consisting of the Headman, Secretary, and the Head of Finance with the total population of 387 functionary village in Buleleng Regency were chosen as the population of this study. The sampling was the probability sampling method that was proportional random sampling technique with 168 respondents. The obtained data were processed using multiple linear regression analysis method with the support of SPSS 24.0 for Windows. After being tested, it was found that the fraud in village financial management was affected by the religiosity variable (X1), the integrity variable (X2), and the enforcement regulation variable (X3).

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Pengaruh Alokasi Dana Desa dan Pendapatan Asli Desa Terhadap Belanja Desa

10.31227/osf.io/frkez ◽

2019 ◽

Author(s):

Annisa Riski Amnan ◽

Herman Sjahruddin

Keyword(s):

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

The Other ◽

Research Approach ◽

Independent Variables ◽

Fund Allocation ◽

Negative Effect ◽

The Village ◽

Positive Effect

This study aims to determine the effect of village fund allocation and original village income on village spending. This research approach is quantitative. The population in this study is the financial statements of the village for the years 2016-2018 in 4 villages that were sampled in the District of Malimbong Balepe, Tana Toraja Regency. The results of hypothesis testing using multiple linear regression analysis provide evidence that the allocation of village funds has a significant positive effect on village expenditure, while the other independent variables, namely original income of the village have no effect and a significant negative effect on village spending. Village fund allocation is the dominant variable influencing village spending.

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AN ANALYSIS OF VILLAGE FINANCIAL MANAGEMENT: THE IMPROTANCE OF REGULATIONS, VILLAGE FINANCIAL MANAGER COMPETENCIES AND COMMITMENT TO TASK IN KABUPATEN KONAWE SELATAN

Mega Aktiva Jurnal Ekonomi dan Manajemen ◽

10.32833/majem.v8i2.87 ◽

2019 ◽

Vol 8 (2) ◽

pp. 71

Author(s):

Nita Hasnita ◽

Mulyati Akib ◽

Ernawati Ernawati ◽

Rosnawintang Rosnawintang

Keyword(s):

Regression Analysis ◽

Financial Management ◽

Random Sampling ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Test Results ◽

Village Government ◽

The Village ◽

Interaction Test

This study aims to examine and analyze the variables that affect village financial management in Konawe Selatan village government especially in the aspects of village financial manager competence, commitment to tasks, and regulation. Data was collected by using questionnaires and documentation. The populations in this study were the Village Head, Village Secretary, Village Treasurer and Kasi/Kaur which numbered 1,344 people. The sampling technique by proportional stratified random sampling so that the overall number of respondents totaled 308 people. The analysis used multiple linear regression analysis with interaction test (Moderated Regression Analysis-MRA). The results showed that the competence of village financial managers had a positive and significant effect on village financial management while commitment to the task had a positive and not significant effect on village financial management. The MRA test results indicate that regulation cannot moderate the village financial manager competency variables and commitment to the task of village financial management. The adjusted R-Square value shows that the contribution of village financial manager competency variables, commitment to duties and regulations on village financial management variables is 47.5% and 52.5% of village financial management variables are influenced by other factors outside the model. Therefore, to improve village financial management in the Village Government in Kabupaten Konawe Selatan, it is necessary to consider village financial manager competencies in aspects of skills and experience, commitment to tasks on responsive aspects of change and sense of responsibility, and regulation on aspects of ease of implementation and understanding.

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The Influence of Organizational Commitment, Competence of Village Fund Management Offficers, and Utilization of Information Technology on Accountability of Village

AFEBI Accounting Review ◽

10.47312/aar.v4i02.291 ◽

2020 ◽

Vol 4 (02) ◽

pp. 94

Author(s):

Siska Apriana ◽

Darwis Said ◽

Nurleni Nurleni

Keyword(s):

Information Technology ◽

Regression Analysis ◽

Financial Management ◽

Sampling Method ◽

Linear Regression Analysis ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Fund Management ◽

Positive Effect

<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>

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UPAYA MEMPERKUAT CITRA RAMAYANA DEPARTEMENT STORE MELALUI PROMOSI PENJUALAN DAN PERIKLANAN

AKUNTABILITAS Jurnal Ilmiah Ilmu-Ilmu Ekonomi ◽

10.35457/akuntabilitas.v12i1.761 ◽

2019 ◽

Vol 12 (1) ◽

pp. 59-71

Author(s):

Didit Darmawan ◽

Rahayu Mardikaningsih ◽

Samsul Arifin ◽

Mila Hariani

Keyword(s):

Random Sampling ◽

Sampling Method ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Corporate Image ◽

Marketing Communication ◽

Significant Positive Effect ◽

Sales Promotions ◽

Positive Effect

A good corporate image can be formed through marketing communication that is right on target. Marketing communication consists of several elements such as advertising and sales promotions. With attractive sales promotions that are different from competitors and creative and unique advertisements using different themes to attract people's interest and to try what the company offers. This study aims to analyze and discuss the effect of salespromotions andadvertisements on the corporate image of the Ramayana Department Store. The sampling technique uses probability sampling method with a sample random sampling technique. The number of samples involved in this study were 100 respondents. Analysis analysis of collected data is processed through multiple linear regression analysis with SPSS 24.0 software. The results state that salespromotions and advertisements have a significant positive effect on corporate image.

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PENGARUH FINANCIAL KNOWLEDGE, FINANCIAL BEHAVIOR DAN FINANCIAL ATTITUDE TERHADAP PERSONAL FINANCIAL MANAGEMENT

Jurnal Riset Keuangan Dan Akuntansi ◽

10.25134/jrka.v4i1.1336 ◽

2018 ◽

Vol 3 (2) ◽

Author(s):

Herma Wiharno

Keyword(s):

Financial Management ◽

Sampling Method ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Civil Servant ◽

Multiple Linear Regression Analysis ◽

Financial Knowledge ◽

Financial Behavior ◽

Positive Effect ◽

Attitude Variable

This study aims to examine the influence of financial knowledge, financial behavior and financial attitude toward personal financial management. Tests in this study using multiple linear regression analysis. The research method used in this research is verifikatif method. The object of this research is the community in Kuningan Regency with the analysis unit is civil servant. The sampling technique of this research using Cluster Proportional Random Sampling method.� The results showed that the variable of financial knowledge, financial behavior, and financial attitude partially have a significant positive effect on personal financial management, meaning that partial improvement of financial knowledge, financial behavior and financial attitude variable will cause an increase in the variable of personal financial management.�Keywords: financial knowledge, financial behavior, financial attitude dan personal financial management

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Pengaruh Keterampilan, Pengetahuan dan Karakter Pada Tingkat Profesionalisme Dosen di Perguruan Tinggi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i02.p03 ◽

2019 ◽

Vol 28 (2) ◽

pp. 852

Author(s):

I Gusti Ngurah Abiana ◽

Ni Ketut Rasmini

Keyword(s):

Regression Analysis ◽

Student Perceptions ◽

Random Sampling ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Stratified Random Sampling ◽

Questionnaire Data ◽

Positive Effect

Professionalism is a trait, skill, and way of implementing things done by a professional. A lecturer is absolutely in need of sufficient professionalism because there is a demand, especially the accounting lecturer that if the lecturer is not professional it will produce accountants who are also unprofessional. The purpose of this study was to analyze the influence of skills, knowledge, and character on student perceptions of the professionalism of lecturers. The sample of this study is accounting students, Faculty of Economics and Business, Udayana University, with 171 respondents. This study uses a stratified random sampling method and data collection using a questionnaire. Data is analyzed using multiple linear regression analysis. The results of the analysis show that the skill, knowledge, and character have a positive effect and on the students' perceptions of the lecturers professionalism.Keywords: Skills, knowledge, character, professionalism.

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Pengaruh Kompetensi Aparatur Desa, Efektivitas Pengendalian Internal, dan Moral Sesitivity terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa

Vokasi: Jurnal Riset Akuntansi ◽

10.23887/vjra.v9i2.26125 ◽

2020 ◽

Vol 9 (2) ◽

pp. 61

Author(s):

Putu Ayu Armelia ◽

Made Arie Wahyuni

Keyword(s):

Internal Control ◽

Financial Management ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Moral Sensitivity ◽

Fraud Prevention ◽

Analysis Technique ◽

Consultative Body ◽

The Village

This study aims to determine the effect of village apparatus competence, effectiveness of internal control, and moral sensitivity on fraud prevention in village financial management in the Banjar District. This study uses a quantitative approach. The research sample consisted of 51 respondents consisting of the village head, treasurer, and the chairman of the Village Consultative Body (BPD) from 17 villages in the Banjar District, determined by the nonprobability..sampling..method, namely purposive sampling. The type of data used is a questionnaire distributed directly to respondents. The data analysis technique used is multiple linear regression analysis and the presentation of data is assisted with the SPSS 22 program for windows. The results of this study indicate that the competence of village officials does not affect fraud prevention in village financial management, the effectiveness of internal control has positive and significante effect on fraud prevention in village financial management and moral sensitivity has a positive and significant effect on fraud prevention in village financial manageme inthe District Banjar Buleleng Regency.

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