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 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 The Effect of Recruitment and Training on Commitment and Performance of Village Business Entity (Bumdes) Management in Kampar Regency Riau Province

2020 ◽  
Vol 2 (2) ◽  
pp. 135-146
Author(s):  
Novianti Zalukhu ◽  
Susi Hendriani ◽  
Kurniawaty Fitri
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Purposive Sampling ◽  
And Performance ◽  
And Training

This study aims to determine the effect of recruitment and training on the commitment and performance of Village Bussiness Entity managers in Kampar district. The population in this study were all managers who were members of Village Bussiness Entity in Kampar Regency. Primary data in this study were collected by using questionnaire as research instrument to prove the results of the study. Multiple regression analysis with the assistance of the SPSS program was used to test the hypothesis in this study. The sampling technique was purposive sampling method (30 Village Bussiness Entity in 30 Kampar District Villages). The results showed that: 1) There's is positive and significant influence between recruitment and commitment of Village Bussiness Entity, 2) There was positive but not significant effect between training and commitment of Village Bussiness Entity managers, 3) There is positive and simultaneously significant effect between recruitment and training towards Village Bussiness Entity, 4) There is positive and significant effect between the commitment and performance of Village Bussiness Entity.

scholarly journals KAJIAN PENGELOLAAN USAHATANI KELAPA DI DESA TOLOMBUKAN KECAMATAN PASAN KABUPATEN MINAHASA TENGGARA

2011 ◽  
Vol 7 (2) ◽  
pp. 39 ◽  
Author(s):  
Eyverson Ruauw ◽  
Jenny Baroleh ◽  
Devison Powa
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Land Area ◽  
Average Income ◽  
Average Area ◽  
One Year ◽  
The Village

This study aims to assess the management of coconut farms in village of Tolombukan district of Pasanmainly include land area, production, revenue, and marketing. The results could be input materials andinformation for farmers in increasing production and income of coconut farmers in of Tolombukan districtPasan.The research was carried on in the of Tolombukan district of Pasan which lasted from June 2010 untilAugust 2010. Data taken in this study are primary data that was obtained through interviews to farmersbased on a list of questions and secondary data obtained from agencies - agencies. Sampling method usedin this study is simple random sampling method with a sample size of 20 farmer respondents. Data is presentedin tables and is explained descriptively. The data are mainly in the form of costs, income, and revenue.Results showed that coconut farmers harvest pass once in 3 months so that in one year there are 4times the harvest with an average area of 1.59 ha. The other results of thisr studies are outlined below.The results of the average oil production in the village of Tolombukan district of Pasan of 2375.9 kg ofcopra per year with an average income of Rp4.891.948, 78 per year. In addition to plant coconut, farmersalso planted cloves between the coconut that provide an income of Rp11.734.695, 84 per two years orRp5.867.000 per year. The product of copra and cloves sold at traders in the village Tolombukan own.

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 KELAYAKAN USAHATANI KEDELAI DI LAHAN DARAT DAN LAHAN SAWAH

2019 ◽  
Vol 5 (2) ◽  
pp. 346
Author(s):  
Rian Kurnia ◽  
Trisna Insan Noor ◽  
Eliana Wulandari ◽  
Meddy Rachmadi
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Secondary Data ◽  
Paddy Fields ◽  
Primary Data ◽  
Survey Method ◽  
A Value ◽  
Cluster Random Sampling

This study aims to determine the feasibility of Soybean farming in dryland and paddy fields land in the Jatiwaras Subdistrict, Tasikmalaya Regency. The method used in this study is the survey method, while the data used consists of primary data and secondary data. Determination of sample farmers using the multistage cluster random sampling method. The number of respondents was taken as many as 36 farmers who were divided by farmers on 21 farmers on dryland and 15 farmers on wetland. The results of this study indicate that soybean farming in dryland is more feasible to cultivate with a value of R/C 1.98 while the value of R / C in wetland is 1.62.

scholarly journals Influence of Village Funds on Capital Accumulation and Community Empowerment

2019 ◽  
Vol 8 (2) ◽  
pp. 163-173
Author(s):  
Saiful Amin ◽  
Nanda Widaninggar
Keyword(s):  
Rural Communities ◽  
Significant Influence ◽  
Random Sampling ◽  
Capital Accumulation ◽  
Quantitative Research ◽  
Simple Random Sampling ◽  
Community Empowerment ◽  
Analytical Tool ◽  
The Village ◽  
The Relationship

This study aims at determining the effectiveness of the distribution and use of the Village Funds and their impacts on the increase in capital accumulation in Bondowoso Regency. This research is a quantitative research with a confirmatory approach because the researchers confirm the relationship between the research variables and test the hypotheses previously formulated. The analytical tool used is Structural Equity Modeling with the help of Lisrel 8.8 software. Respondents in this research amount to 75 villages in Bondowoso Regency that are selected based on purposive sampling (to select the subdistricts) and simple random sampling (to select villages/respondents). The results of research state that the effectiveness of the use of village funds has a significant influence on capital accumulation and empowerment of rural communities in Bondowoso Regency. Whereas capital accumulation has no significant influence on the empowerment of rural communities in Bondowoso Regency.

scholarly journals Determinasi Kompensasi, Lingkungan Kerja dan Komitmen Organisasi terhadap Kinerja Pegawai Negeri Sipil Dinas Pendapatan Daerah

2019 ◽  
Author(s):  
Surya Akbar
Keyword(s):  
Organizational Commitment ◽  
Work Environment ◽  
Significant Influence ◽  
Random Sampling ◽  
Research Method ◽  
Sampling Method ◽  
Survey Method ◽  
Questionnaire Form

ABSTRACTThis study describes the purpose Determination of Compensation, Work Environtment and Organizational Commitment Of Performance Employee On Province Riau Islands Department of Revenue Services.The research method used survey method, in which the respondent as many as 80 people as population and drawn sample of 91 people with a sample proportional random sampling method using Slovin formula with looseness rate of 5%. Collection of data techniques using the instrument from the questionnaire form for variable analsisis.These results indicate that compensation determination significant on performance employee, work environment determination significant on performance employee and organizational commitment variables determination significant on performance employee. While simultaneously discovered that there is significant influence between three variables of compensation, work environment and organizational commitment of performance employee .

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALAHGUNAAN ASET

2021 ◽  
Vol 13 (1) ◽  
pp. 14-24
Author(s):  
Siti Mardiah ◽  
Jasman
Keyword(s):  
Significant Influence ◽  
Random Sampling ◽  
Quantitative Research ◽  
Sampling Method ◽  
Multiple Regression Model ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Government Employees ◽  
Governmental Institution ◽  
Asset Misappropriation

This research aims to examine the influence of pressure, opportunity, rationalization, capability and integrity toward asset misappropriation through fraud star approach in governmental institution. This research used random sampling method and quantitative research design. Primary data is gathered from government employees through questionnaire, whether ministry or non-ministry with 100 respondents. Descriptive statistics, multiple regression model and classical assumption are used to analyze the data. The result of this research showed that rationalization and capability have positive and significant influence on asset misappropriation. Meanwhile, pressure, opportunity and integrity have no influence on asset misappropriation.

scholarly journals The Effect of Effectiveness and Trust on the Use of Village Financial Systems on Village Government Performance

2021 ◽  
Vol 2 (3) ◽  
pp. 1012-1017
Author(s):  
Wildoms Sahusilawane
Keyword(s):  
Regression Models ◽  
Sampling Method ◽  
Financial System ◽  
Primary Data ◽  
Government Performance ◽  
Test Analysis ◽  
Multiple Regression Models ◽  
Validity Tests ◽  
Village Government ◽  
The Village

This study aims to determine the effect of effectiveness and trust in using the village financial system on village governments' performance in Maluku Province. This study's population is the village government apparatus consisting of the Village Head or Country, Village Secretary, village financial system users, amounting to 63 respondents; this study's sampling method is non-probability, namely purposive sampling. Primary data in this study include respondents' answers through questionnaires. The collected questionnaires using multiple correlations and regressions analysis, including descriptive statistics, reliability tests, validity tests, and classical assumptions, including multicollinearity tests and hypothesis testing and discussion. The F test analysis results show that the effectiveness and trust variables together have a positive and significant effect on the village government's performance. Based on empirical evidence with t-test or partial with multiple regression models, there is a positive and significant influence between the variables of effectiveness with the village government's performance and confidence in the village government's performance.

scholarly journals ANALISIS USAHATANI KACANG TANAH DAN JAGUNG DI DESA KANONANG DUA KECAMATAN KAWANGKOAN BARAT

2019 ◽  
Vol 15 (2) ◽  
pp. 341
Author(s):  
Nanchi Ester Sondakh ◽  
Ellen ., Tangkere ◽  
Olly Esry Harryani Laoh
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Primary Data ◽  
The Internet ◽  
Scientific Journals

The purpose of this study was to compare whether peanut farming income was greater than corn farming in Kanonang Dua Village, Kawangkoan Barat District. This research was conducted for 3months starting from February to April 2019. Determination of farmer samples using a simple random sampling method. Data collected in this study are primary data and secondary data. Primary data wasobtained from direct interviews with 15 peanut farmers and 15 corn farmers so that the total respondents were 30 farmers. Secondary data was obtained from the Head of Village office of Kanonang Dua Village,Kawangkoan Barat Sub-district and Statistice office of Minahasa Regency and through the internet, through google searching to obtain scientific journals articles and Bachelor thesis from others university that related to the topic of this research. The results showed that the income received from peanut farming was greater than the income received by corn farming. Peanut farmer Rp.9,309,569 / Ha with a ratio of 2.33 while corn farmers Rp.3,427,500 / Ha with a ratio of 1.77.-*eprm*

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