scholarly journals Pengaruh Kualitas Perangkat Desa Terhadap Kualitas Laporan Keuangan Desa

2021 ◽  
Vol 9 (2) ◽  
pp. 293-298
Author(s):  
Agus Wahyudi ◽  
Diah Anggeraini Hasri
Keyword(s):  
Data Collection ◽  
Quantitative Research ◽  
Financial Reports ◽  
Financial Report ◽  
Report Quality ◽  
Village Government ◽  
Data Collection Technique ◽  
Consultative Body ◽  
The Village

This study aims to examine the effect of the quality of village officials on the quality of village financial reports at the village government in Utan District, Sumbawa Regency. This type of research is quantitative research with an associative approach. The data collection technique is using a questionnaire. The number of samples in this study amounted to 36 respondents consisting of the village head, the head of the village consultative body, the village secretary, and the village treasurer. The results showed that the quality of village officials had a positive and significant effect on the quality of village financial reports, with the existence of quality village officials it would produce quality financial reports. The results of the determination test showed that 58.2% of the village financial report quality variables could be explained by the village apparatus quality variable, the rest was influenced by other variables that were not included in this study.

scholarly journals The effectiveness of legal role of village consultative Agency (BPD) in Village development according to UU.No. 6 year 2014 about village (Kahianga Village study)

2020 ◽  
Vol 4 (2) ◽  
pp. 190-197
Author(s):  
Laode Muhammad Karim ◽  
Deddy Mursanto
Keyword(s):  
Data Collection ◽  
Community Participation ◽  
Development Program ◽  
Working Relationships ◽  
Level Of Education ◽  
Village Government ◽  
Consultative Body ◽  
The Village

The purpose of this research is to know the effectiveness of legal role of the Village consultative Agency (BPD) in the development of the village according to UU.No. 6 year 2014 about village (Kahianga Village study) and to find out the factors that inhibit the role of the Village consultative Agency (BPD) in development in the village Kahianga East Tomia District. The data collection techniques used more on observation, a dandokumentation interview. The conclusion of this research is the effectiveness of legal role of the village consultative body (bpd) Kahianga in the case that legislation does not go as it should, proved in the absence of the rules that are issued, in the meantime in the case of the function budgeting bpd goes well, proved by always involved in the budget discussion meetings that are done with the principle of transparency and supervision function bpd also goes well seen with the active bpd in surveillance of the village's income and expenditure budget and factors that become constraints BPD Kahianga in the development of the village namely the community participation Kahianga Village to the development program is still relatively low, the level of education is relatively low is a BPD inhibitors communicate well and able to analyze the aspirations or what the next community is in coordinate with the village government and the pattern of parallel relations between the BPD and the village head in the village government , it turns out that in the implementation is colored by the practices of working relationships that are less harmonious and leads to the occurrence of conflicts and shows the tendency to dominate the village chief of the BPD.

scholarly journals KINERJA APARATUR TERHADAP KUALITAS PELAYANAN PUBLIK DI KANTOR KELURAHAN WALA KECAMATAN MARITENGNGAE KABUPATEN SIDENRENG RAPPANG

2020 ◽  
Vol 8 (3) ◽  
pp. 184-189
Author(s):  
Nur syawal Ashari ◽  
Muhammad Rais Rahmat ◽  
Abdul Jabbar
Keyword(s):  
Data Collection ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Female Gender ◽  
Validity And Reliability ◽  
Literature Study ◽  
The Public ◽  
Analysis Technique ◽  
Data Collection Technique

Apparatus on the quality of public services in Wala Village, Kecamatang Maritengngae, Sidenreng Rappang Regency. The population in conducting this study were people with male and female gender, amounting to 3,725 people from two environments, the data collection technique used was the Slovin formula with 92 results, taken based on purposive sampling technique. The type of research used is descriptive quantitative research, data collection techniques used are observation techniques, questionnaires, literature study, and documentation. The data analysis technique is using the validity and reliability tests using the SPSS 21.0 application and a Likert scale. Based on the research that was taken from the results of the questionnaire data, it was obtained that the recapitulation of the Apparatus Performance variable with a percentage of 67.4% was included in the "Good" category while the recapitulation of the Public Service Quality variable with a percentage of 69.6% was included in the "Good" category.

scholarly journals Analisis Pemanfaatan Rumah Baca Apung oleh Masyarakat di Desa Tambak Lorok

2017 ◽  
Vol 13 (2) ◽  
pp. 217
Author(s):  
Rizki Nurislaminingsih ◽  
Roro Isyawati Permata Ganggi
Keyword(s):  
Education Research ◽  
Data Collection ◽  
Qualitative Approach ◽  
Local People ◽  
Reading Habit ◽  
Using Data ◽  
Data Collection Technique ◽  
The Village

Rumah Baca Apung located in Tambak Lorok Village is a valuable asset belonging to the community that can be used as meeting hall and village library. In fact Rumah Baca Apung has not been utilized optimally in accordance with the function and purpose of building a library. Based on preliminary observations of the researchers, can be knew that the location is more often used as a place for discussion by the local people.Therefore, this study aims to further study the utilization of Rumah Baca Apung and the reasons behind the utilization. This research uses qualitative approach of case study with using data collection technique through interview, documentation study, and observation. The results of this study show that the use of Rumah Baca Apung has not been based on the function of education, research and preservation function of a library. Rumah Baca Apung also has not been used as a place to increase reading habit. Rumah Baca Apung is now used as a place of recreation, a place to discuss, socialize and counsel for the local people. The utilization of Rumah Baca Apung which has not yet represented the function of the village library is due to the limited quantity and quality of the collection books, the lack of educative games equipment, and the absence of learning companion teacher as a volunteer for the coastal children of Tambak Lorok.

scholarly journals Peran Badan Permusyawaratan Desa dalam Pengawasan Dana Desa

PERSPEKTIF ◽  
2021 ◽  
Vol 10 (2) ◽  
pp. 371-382
Author(s):  
Ade Krisdian Pratama ◽  
Badaruddin Badaruddin ◽  
Abdul Kadir
Keyword(s):  
Qualitative Research ◽  
Field Data ◽  
Financial Reports ◽  
Village Government ◽  
Consultative Body ◽  
Field Data Analysis ◽  
The Impact ◽  
The Village

This study was conducted to analyze the role of the Village Consultative Institution (BPD) in monitoring the use of Village Funds in Kuta Pinang Village, Tebing Syahbandar District, Serdang Bedagai Regency. This research uses descriptive qualitative research methods, data collection techniques by conducting literature studies and research in the field. Data analysis was performed by reducing data, presenting data and drawing conclusions. The role of BPD includes three things, namely the role in regulations, organizations / institutions and in individuals. The results showed that the role of the Village Consultative Body (BPD) of Kuta Pinang Village in the supervision of Village Funds by monitoring and auditing financial reports on the use of village funds. The follow-up of the supervision that has been carried out by the BPD which is an evaluation of the performance of the Kuta Pinang village government has also not been available so that the role of supervision has not been optimal. In addition to these aspects, the findings in this study are the obstacles faced by the BPD of Kuta Pinang Village in conducting supervision, namely the lack of community participation in village deliberations, the BPD does not understand the regulations for the use of village funds, BPD resources are still inadequate and inaccurate monitoring documentation, so that the impact on the implementation of supervision is not optimal.

scholarly journals Pengaruh Implementasi Sistem Informasi Manajemen Daerah Terhadap Kualitas Laporan Keuangan pada Satuan Kerja Pemerintah Daerah Kabupaten Nias Selatan

2019 ◽  
Vol 10 (2) ◽  
pp. 96-109
Author(s):  
Patricia Diana ◽  
Chermian Eforis ◽  
Maria Stefani Osesoga
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Statements ◽  
Primary Data ◽  
Survey Method ◽  
Financial Reports ◽  
Financial Report ◽  
Report Quality ◽  
The Impact

The purpose of this study was to examine the impact of the implementation of Sistem Informasi Manajemen Daerah (SIMDA) toward financial report quality of local government in Nias Selatan. The Indonesian government has encouraged each region to implement Sistem Informasi Manajemen Daerah (SIMDA). SIMDA is an e-government system developed by the Deputi Pengawasan Bidang Penyelenggaraan Keuangan Daerah in order to improve internal control in regional reporting, including local government financial reports. The study was conducted using a survey method to provide the questionnaries to Kepala Sub Bagian Keuangan, Kepala Sub Bagian Program, and Bendahara in 63 Satuan Kerja Perangkat Daerah (SKPD) Nias Selatan. The data used in this study was primary data. There were 154 questionnaries distributed for this research, but only 140 questionnaries returned and used in this research. Data processing using SPSS 24 application with simple regression method.    The result of this study was implementation of Sistem Informasi Manajemen Daerah (SIMDA) has significant impact toward financial report quality of local government in Nias Selatan.   Keywords        : financial report quality, local government financial statements, SIMDA

scholarly journals MSME’S DEMOGRAPHIC AS MODERATION IN THE IMPACT OF PERCEPTION AND UNDERSTANDING OF BOOKKEEPING TOWARDS QUALITY OF FINANCIAL REPOR

2019 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Cahyani Tunggal Sari ◽  
Lukman Ahmad Imron Pahlawi
Keyword(s):  
Quantitative Research ◽  
Bank Loan ◽  
Financial Report ◽  
Moderating Variables ◽  
Report Quality ◽  
Business Size ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact

Micro Small Medium Enterprises (MSME) especially in culinary are the main destination of tourist in Surakarta Indonesia. As the tourist destination, MSME must be creative in develop their product. The financial ability is the main source of the owner in develop their business. Bank loan is an alternative in order to improve the financial sorce. Therefore, the MSME’s owner need to compile the financial report as one of bank loan requirement. This study is a quantitative research which is use multiple regression analysis using moderation variables. The quality of financial report is the dependent variable. The Independent variables are the MSME’s owner perception and understanding about book keeping. This study also enclose the MSME’s owner demographic background that consist of educational leverage and business size as the moderating variables. The data is collected from culinary MSME’s in Surakarta, Indonesia in the year of 2017. The findings of this research shows that educational leverage and business size are Predictor Moderation Variable. Besides, the perception and understanding are not significantly influence the financial report quality. The result of beta value shows that the business size strengthen the bookkeeping perception variable and weaken the understanding variable towards financial report quality. While the educational leverage strengthen the understanding variable and weaken the perception variables even all of them are not significantly influenced.

scholarly journals PERANAN KOMITE AUDIT DAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus pada BPRS di Jawa Timur)

El Dinar ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 29
Author(s):  
Iin Fitri Lestari ◽  
Ulfi Kartika Oktaviana
Keyword(s):  
Audit Committee ◽  
Research Result ◽  
Supervisory Board ◽  
Good Effect ◽  
Financial Reports ◽  
Financial Report ◽  
Simultaneous Test ◽  
Report Quality ◽  
Statistical Application

<p class="Abstract"><strong>Abstract</strong></p>Audit Committee and Sharia Supervisory Board are the parts of the organization which help to manage the financial reports of BPRS with high quality. The aim of this research is to find out the influences of the Audit Committee’s and Sharia Supervisory Board’s role toward the quality of financial reports especially in BPRS of east java. This study applies a quantitative approach, focused on the associative type. Moreover, the sample is taken by using a purposive sampling method. The objects are 15 institutions of BPRS in east java which are registered in OJK and BI, each BPRS is given a questionnaire and it was returned around 38 questionnaires. After the data was collected, it was directly processed and analyzed by using a statistical application that is SPSS 16. The variable of the research involves 7 indicators of Audit Committee responsibilities, 9 indicators of DPS supervision activities, and 9 indicators of financial report quality. Consequently, the research result provides that according to a partial test, there is a good effect between the roles of the audit committee towards the quality of financial reports. Based on a partial test, there is a bad effect between DPSs’ roles towards the quality of financial reports. According to the simultaneous test, Audit Committee together with DPS influence the quality of financial reports

scholarly journals Have the Implementation of Financial Application Sys-tem and Management of State Property Improved Fi-nancial Report Quality in Indonesia?

2019 ◽  
Vol 2 (2) ◽  
pp. 170-183
Author(s):  
Karsam Karsam ◽  
Stefanus Ariyanto ◽  
Dian Permana Putro
Keyword(s):  
Financial Reports ◽  
Financial Report ◽  
Government Accounting ◽  
Report Quality ◽  
Financial Application ◽  
Samples Selection ◽  
Work Units ◽  
Ministry Of Finance ◽  
And Function

Objective – The objective of this study is to investigate the influence of the implementation of SIMAK system at agency level and management of state property on financial report quality of Indonesian Ministry of Finance work units. Design/methodology – The study was carried out involving Finance Department of Republic of Indonesia Ministry for the period of 2017 until 2019. The samples selection of Department in Finance Ministry was based on certain criteria. The data was collected from questionnaires that were filled by staff and operator in the departments of Finance Ministry. In total, there were seventy respondents with 100% response rate. Multiple regression approach was used to analyze the survey results. Results – This study demonstrates that implementation on SAKTI system and management of state property has an impact on financial report quality of department in Finance Ministry. This finding implies that the easier use of the fixed asset module in the application will make the process of preparing financial statements accurate and in accordance with the application of government accounting standards. Furthermore the better the role and function of BMN managers in administering assets will improve financial reports quality in the presentation of assets in a complete and reliable manner.  Research limitations/implications - This research is limited to the subject of the Ministry of Finance work units, in which the characteristics and activities of this research subject are specific. The analysis unit/respondents that are selected in this study were limited to work units that are represented only by staff and operators.

scholarly journals PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) DALAM MEWUJUDKAN AKUNTABILITAS PEMERINTAHAN DESA

2020 ◽  
Vol 3 (1) ◽  
pp. 1-20
Author(s):  
Dinda Novyasari Maharani ◽  
Fajar Syaiful Akbar
Keyword(s):  
Central Government ◽  
Qualitative Approach ◽  
Financial Accounting ◽  
Rapid Progress ◽  
Quality Of Reporting ◽  
Financial Reports ◽  
The Government ◽  
Village Government ◽  
The Village

Village development and growth is currently experiencing rapid progress, this is indicated by the large amount of village funds and other sources of village income. Therefore, the government applies Law No. 6 of 2014 concerning Villages as the Village Law in Indonesia. This law requires the village government to hold the community accountable for the state funds that have been used. To realize this responsibility, the central government represented by BPKP developed the application of the village financial system or called SISKEUDES as a village tool in realizing its accountability. The research method used is a qualitative approach. Data obtained by interviews and direct observation techniques in the Village Hall Banjaragung. The results of this study indicate that the existence of SISKEUDES in Banjaragung Village helps the village accountability process to the local government and the community with the existence of village financial reports produced by this application. Banjaragung Village has implemented SISKEUDES which is adjusted to Permendagri No. 20 of 2018 concerning Village Financial Accounting, thus the quality of reporting can be accounted for based on the prevailing village accounting.

scholarly journals Peningkatan Kapasitas Pelaporan Keuangan Bumdesa Gesang Sejahtera Desa Gesang Kecamatan Tempeh Kabupaten Lumajang

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Moh. Hudi Setyobakti
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Financial Statement ◽  
Financial Reports ◽  
Transportation Services ◽  
Financial Report ◽  
Management Capability ◽  
Village Government ◽  
Financial Administration ◽  
The Village

Business Unit of Village Unit or Bumdesa is mandate of Law no. 6 Year 2014 on the Village. The establishment of BUMDesa is an effort to accommodate all activities in the field of economy and / or public services managed by the village and / or inter-village cooperation. The regulation on BUMDesa is regulated through Village Regulations. Bumdesa Gesang Sejahtera was established in 2017, with a legal umbrella of village law. The effort developed by Bumdesa is based on the potential of agriculture and other sectors that have become embryos before. Businesses managed by Bumdesa include; (1) agriculture with organic rice production and fertilizer business, organic agricultural medicine, (2) waste transportation services, (3) HIPPA water service. The problem faced by Bumdesa Gesang Sejahtera as a partner is not yet optimal financial management Bumdesa, which consists of planning, implementation, administration and financial accountability. The pressing issue is financial administration, where Bumdesa has not been able to present financial reports and report to the Village Government. Devotion is done, is training and mentoring activities on (1) standardization of financial format, (2) process of preparation of financial statement, (3) OJT prepare financial report. The output of this devotion is the management capability for the operational operators in the process of administration and financial reporting Bumdesa covers the aspects of cognitive, psychomotor and affective.

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