scholarly journals PENGARUH KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN MUARA ENIM KABUPATEN MUARA ENIM

2021 ◽  
Vol 6 (1) ◽  
pp. 26-38
Author(s):  
Zulkifl Zulkifl ◽  
Sandrayati Sandrayati ◽  
Neni Ariani
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Sampling Techniques ◽  
Fund Management ◽  
Analysis Technique ◽  
Internal Control System

The purpose of this research is to determine the influence of village apparatus competency, internal control system, and organizational commitment to accountability of village fund management in Muara Enim Subdistrict, Muara Enim Subdistrict. The population in this study is village apparatus in ten villages in Muara Enim Subdistrict which is 70 people. With purposive sampling techniques, this study sampled as many as 40 respondents. The data is collected by distributing questionnaires directly to respondents. The data analysis technique used is multiple linear regression with SPSS version 25 software. The results showed the competence of village apparatus, internal control system and organizational commitment together have a positive and significant effect on the effectiveness of village fund management in Muara Enim Subdistrict, Muara Enim Regency. In part, the competence of village apparatus has a positive and significant effect on the accountability of village fund management. The control system has a positive and significant effect on the accountability of village fund management. The organization's commitment has a positive and significant impact on the accountability of village fund management.

scholarly journals Aksesibilitas Informasi, Sistem Pengendalian Internal, Pelatihan, dan Akuntabilitas Pengelolaan Dana Desa: Peran Teknologi Informasi

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Alma Yumna Shafira ◽  
Evy Rahman Utami
Keyword(s):  
Information Technology ◽  
Control System ◽  
Linear Regression ◽  
Internal Control ◽  
Positive Influence ◽  
Fund Management ◽  
Information Accessibility ◽  
Analysis Technique ◽  
Internal Control System ◽  
Method Analysis

This research aims to examine the effect of village information accessibility, internal control systems, village apparatus training on the accountability of village fund management with the use of information technology as a moderating variable. The sample was selected using the proportional stratified random sampling method. Analysis technique uses multiple linear regression and linear regression with the absolute different value test. The results of this research showed that the accessibility of village information and the internal control system have a positive effect on the accountability of village fund management, the use of information technology reinforces the positive influence of the internal control system on the accountability of village fund management. However, training for village officials has no effect on the accountability of village fund management. Keywords: Accessibility; Internal Control System; Training; The Information Technology; Accountability; Village Fund.

Akuntabilitas Pengelolaan Dana Desa dan Faktor Anteseden yang Mempengaruhinya

Wahana ◽  
2020 ◽  
Vol 23 (2) ◽  
pp. 145-159
Author(s):  
Dekeng Setyo Budiarto ◽  
Agesti Dwi Setyaningrum ◽  
Ratna Purnama Sari
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Internal Control ◽  
Total Sample ◽  
Fund Management ◽  
Government Assistance ◽  
Time Commitment ◽  
Internal Control System ◽  
Positive Effect

This research aims to test the influence between the competency of government staff in managing government assistance fund, organizational commitment, society participation, and internal control system on the accountability of government assistance fund management in the Bantul Regency. This research using the quantitive method with multiple linear regression for analyzing the data. The total sample used in the study is 147 respondents. The result shows that the competency of government staff in managing government assistance fund, society participation, and internal control system had a positive effect on the accountability of government assistance fund management. At the same time, commitment organization does no impact the accountability of government assistance fund management in Bantul Regency.

scholarly journals Pengaruh Sistem Pengendalian Internal Dan Akuntabilitas Terhadap Pengelolaan Penyaluran Dana Hibah

2020 ◽  
Vol 4 (1) ◽  
pp. 67-82
Author(s):  
Khodijah Ishak ◽  
Siti Amalia
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Internal Control ◽  
Primary Data ◽  
Sampling Techniques ◽  
Regional Organizations ◽  
Analysis Techniques ◽  
Organizational Unit ◽  
Internal Control System ◽  
Regression Test

This research was conducted to determine the effect of the internal control system and accountability on the management of the distribution of grant funds in the organizational unit of Bengkalis Regency. The type of data from this research is quantitative and the source of the data comes from primary data. Data collection used in this research is data in the form of a questionnaire distributed to 22 Organizations of Related Regional Organizations and sampling using purposive sampling techniques. Data analysis techniques using multiple linear regression test. The results of this research are partially and simultaneously the internal control system and accountability significantly influence the management of the distribution of grant funds, the magnitude of the influence of the internal control system and accountability of 81.6% and 18.4% are influenced by other factors.

scholarly journals PENGARUH MOTIVASI, KOMPENSASI DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN

2020 ◽  
Vol 9 (9) ◽  
pp. 3383
Author(s):  
Made Dani Suryadewi ◽  
Desak Ketut Sintaasih ◽  
I Gusti Ayu Ketut Giantari
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Productivity ◽  
Entire Population ◽  
Sampling Techniques ◽  
Employee Productivity ◽  
Employee Discipline ◽  
Analysis Technique ◽  
Travel Services

The purpose of this study was to determine the effect of motivation, compensation and work discipline on employee work productivity. This research was conducted at PT. Lila Buana Wisata where the company is engaged in travel services located in Renon, Denpasar and Tuban, Badung. The population in this study as many as 35 people using saturated sampling techniques, the sample used is the entire population of 35 people. The data analysis technique used is multiple linear regression. Based on the results of data analysis, it was found that motivation has a positive and significant effect on work productivity. Compensation also has a positive and significant effect on work productivity. Similarly, work discipline is proven to have a positive and significant effect on work productivity. To increase employee productivity, the company should continuously motivate employees, provide compensation in accordance with the workload of employees and enforce employee discipline so that work productivity continues to increase so that the company is able to compete and the company's survival is guaranteed. Keywords : work productivity, motivation, compensation, work discipline

scholarly journals Faktor-Faktor Yang Berpengaruh Pada Akuntabilitas Pengelolaan Dana Desa

2019 ◽  
pp. 1269
Author(s):  
Ni Komang Ayu Julia Praba Dewi ◽  
Gayatri Gayatri
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Fund Management ◽  
Probability Sampling ◽  
Analysis Technique ◽  
Regression Test ◽  
Questionnaire Method ◽  
Positive Effect

This study aims to obtain empirical evidence of the influence of competence, leadership, and participation in accountability of village fund management. This study was conducted on 14 village in Abang District, Karangasem Regency. Respondents in this study were 140 people who were determined using a non-probability sampling, namely purposive sampling. Data collected by questionnaire method. Data analysis technique used in this study is multiple linear regression test. The result of the study showed that competency, leadership, and  participation had a positive effect on the accountability of village fund management. Keywords: Accountabilitty, competence, leadership, participation.

scholarly journals THE EFFECT OF ORGANIZATIONAL CULTURE, NON FINANCIAL COMPENSATION AND JOB SATISFACTION ON ORGANIZATIONAL COMMITMENTS IN THE CENTER FOR STRATEGIC STUDIES OF TNI

2020 ◽  
Vol 1 (6) ◽  
pp. 981-1000
Author(s):  
Saputra Ridwan ◽  
Herminingsih Anik
Keyword(s):  
Job Satisfaction ◽  
Organizational Culture ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Organization Culture ◽  
Sampling Techniques ◽  
Analysis Techniques ◽  
Cultural Organizations

The purpose of this study was to determine the effect intended overall and partial between culture organizations, non-financial compenzation, job satisfaction and organizational commitment. Methods used in this research is by distributing questionnaires to employees is using a Likert scale, respondents who used as many as 55 employees, using SPSS 25 software programs, data analysis performed using validity, reliability and correlation of multiple linear regression. Sampling techniques were obtained from a sample of 55 respondents, data analysis techniques using multiple linear regression. The results showed that; (1) Cultural organizations significantly influence organizations commitment; (2) Non-Financial compenzaion significantly influence organizations commitment; (3) Job satisfaction significantly influence organizations commitment; (4) Organization culture and job satisfaction significantly influence organizations commitment

scholarly journals The effect of religiosity and moderation of morality on fraud prevention in the management of village funds

2021 ◽  
Vol 11 (1) ◽  
pp. 105
Author(s):  
Nur Hayati ◽  
Ikklimatus Amalia
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Random Sampling ◽  
Survey Method ◽  
Fund Management ◽  
Fraud Prevention ◽  
Analysis Technique ◽  
Internal Control System ◽  
The Village

This study aims to determine the effect of village apparatus competence, internal control systems and religiosity on fraud prevention in the village fund management with morality as a moderating variable. This study uses a survey method with a questionnaire. The population consists of all village officials in Sidoarjo Regency. The sample was taken using a proportionate stratified random sampling, and finally 76 villages were obtained with the category of developed villages, developing villages, underdeveloped villages, and very underdeveloped villages. The data analysis technique used in this study is PLS-SEM using Smart-PLS 3.0 software. The results of this study prove that village apparatus competence has an effect on fraud prevention in village fund management, internal control system has no effect on fraud prevention in village fund management, and religiosity has an effect on fraud prevention in village fund management.Morality is not able to moderate the influence of village apparatus competence, internal control system and religiosity on fraud prevention.

scholarly journals THE INFLUENCE OF SHARIA FINANCIAL LITERACY, RELIGIOSITY, AND PERCEPTION OF SAVING STUDENTS’ INTEREST IN SHARIA BANKS

2021 ◽  
Vol 3 (2) ◽  
pp. 113-134
Author(s):  
Khoiriyah Ilfita ◽  
Clarashinta Canggih
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Literacy ◽  
Random Sampling ◽  
Quantitative Approach ◽  
Sampling Techniques ◽  
Factors Influencing ◽  
Analysis Technique ◽  
Conventional Banks

Abstract People in Indonesia in saving activities in sharia banks are still classified in the lower category than conventional banks. It is caused by several factors. Sharia financial literacy, religiosity and perceptions can be factors influencing people's interest in saving at sharia banks. This study aimed to determine the effect of sharia financial literacy, religiosity, and perceptions of saving interest in sharia banks. This study used a quantitative approach. In this research, researchers took samples used random sampling techniques. The data analysis technique used is multiple linear regression using the SPSS program. The results showed that partially sharia financial literacy had no effect on students' interest to save at sharia banks. While religiosity and perception partially have a positive and significant effect on students' interest to save in sharia banks. Simultaneously, sharia financial literacy, religiosity, and perceptions influence the interest of students to save in sharia banks.

scholarly journals PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA KAMPUNG DIKOTA JAYAPURA

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Cornelia Desiana Matani ◽  
Linda Hutajulu
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Community Participation ◽  
Internal Control ◽  
Primary Data ◽  
Survey Method ◽  
Analysis Tool ◽  
Fund Management ◽  
Internal Control System ◽  
The Government

The objective of this paper is to empirically test the determinants of accountability of village fund management in Jayapura municipality. The factors comprise of the competence of village officials, organizational commitment, community participation and internal control system.This research is a quantitative study using a survey method. Primary data were collected using a questionnaire distributed to village officials and community respondents in 14 villages in Jayapura municipality. The village apparatus consists of the Head, Secretary, Treasurer, Head of Affairs, village boards, and the communities. The analysis tool used is Warp PLS 6.0.The research results showed that the competence of village officials, community participation and the internal control system have significant effects on the accountability of village fund management. Organizational Commitment variable has no significant effect. The contribution of this research is that the competence of village officials, community participation and a good internal control system can increase the accountability of village fund management in Jayapura municipality. The government needs to intervene taking the form of assistance activities related to the determinants of this accountability, so that the management of village funds can be improved at Jayapura municipality.

scholarly journals DETERMINAN KUALITAS REVIU DAN IMPLIKASINYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2017 ◽  
Vol 13 (2) ◽  
pp. 118
Author(s):  
Aditya Maulana ◽  
Ali Djamhuri ◽  
Lilik Purwanti
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
System Quality ◽  
Internal Control System

Abstrak: Determinan Kualitas Reviu dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Penelitian ini bertujuan untuk menjelaskan pengaruh dari kompetensi, komitmen organisasi dan sistem pengendalian intern (SPI) terhadap kualitas reviu dan implikasinya terhadap kualitas Laporan Keuangan Pemerintah Daerah (LKPD). Reviu dalam hal ini adalah reviu LKPD. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji pengaruh kompetensi, komitmen organisasi dan sistem pengendalian intern terhadap kualitas reviu, sedangkan uji terhadap pengaruh kualitas reviu terhadap kualitas LKPD menggunakan analisis regresi linier sederhana. Penelitian dilakukan terhadap aparat pengawas (auditor APIP) pada inspektorat daerah di 8 (delapan) wilayah eks Karesidenan Malang. Hasil penelitian membuktikan bahwa kualitas reviu dipengaruhi oleh kompetensi, komitmen organisasi dan sistem pengendalian intern dan kualitas reviu berpengaruh terhadap kualitas LKPD. Kata kunci: Kompetensi, komitmen organisasi, sistem pengendalian intern, kualitas reviu, kualitas LKPD. Abstract: The Determinants of Review Quality and Its Implication to Local Government’s Financial Statements Quality. This study aimed to explain the effect of competencies, organizational commitment and internal control system to the quality of the review and the implication to the quality of local government’s financial statements (LKPD). The review in this context is the review of LKPD. This research used multiple linear regression analysis to examine the effect of competencies, organizational commitment and internal control system to the quality of the review of LKPD, and the test to the effect of quality of the review on the quality of LKPD used simple linear regression analysis. Research objects are the internal auditor of the regional inspectorate on eight areas in ex-Malang residence. The results of the study indicate that the quality of the review affected by the competencies, organizational commitment and internal control system and quality of the review effect the quality of LKPD. Keywords: competencies, organizational commitment, internal control system, quality of the review, quality of local government’s financial statements.

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