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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK)
Mas'ut Mas'ut
Universitas Islam Sumatera Utara
Economics, Econometrics & Finance Social Sciences

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Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal dan Transparansi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Kecamatan Tanjung Morawa) Tia Pratiwi; Mas'ut Mas'ut; Lusi Elviani Rangkuti; Ilham Sonata
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 8, No 1 (2026): Juli 2026
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v8i1.14064

Abstract

The purpose of this study is to analyze the effects of village apparatus competence, internal control systems, and transparency on the accountability of village fund management. This study employed a quantitative approach with a sample of 78 village officials in Tanjung Morawa District. The sampling technique used was total sampling or census method, in which the entire population was included as the research sample. Data were analyzed using multiple linear regression, including partial testing (t-test), simultaneous testing (F-test), and the coefficient of determination test. The results showed that village apparatus competence had a positive and significant effect on the accountability of village fund management. The internal control system also had a positive and significant effect on the accountability of village fund management. In addition, transparency was found to have a positive and significant effect on the accountability of village fund management. Simultaneously, these three variables contributed to improving the accountability of village fund management.
Pengaruh Pengelolaan Keuangan, Kepatuhan Akuntansi dan Pengawasan Internal Terhadap Kualitas Laporan Keuangan Bumdes Teluk Mengkudu Muhammad Handika; Mas'ut Mas'ut; Henny Triastuti Kurnia Ningsih
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14080

Abstract

Village-Owned Enterprises (BUMDes) are essential pillars for enhancing the village economy and public welfare. Good financial management, compliance with accounting standards, and effective internal control are highly required to generate quality financial statements. However, various problems still persist, such as disorderly recording, low compliance with SAK ETAP, and weak internal control systems, which cause the quality of financial statements to be sub-optimal. This research was conducted in Teluk Mengkudu District, Serdang Bedagai Regency, with a total sample of 30 respondents selected using the saturated sampling technique. The data analysis technique used was multiple linear regression analysis, which includes data quality tests, classic assumption tests, coefficient of determination tests, and hypothesis testing. The results of the research indicate that financial management has a positive and significant effect on the quality of financial statements. Accounting compliance also has a positive and significant effect on the quality of financial statements. In addition, internal control has a positive and significant effect on the quality of financial statements. Simultaneously, financial management, accounting compliance, and internal control have a significant effect on the quality of BUMDes financial statements in Teluk Mengkudu District.
Pengaruh Penggunaan Sistem Imformasi Keuangan Bumdes dan Akuntabilitas Terhadap Transparansi Pengelolaan Keuangan Bumdes (Study Empiris pada Kecamatan Tanjung Morawa Kabupaten Deli Serdang) Nita Azhari Simanjuntak; Mas'ut Mas'ut; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14084

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Sistem Informasi Keuangan Desa (Siskeudes) dan akuntabilitas terhadap transparansi pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) di Kecamatan Tanjung Morawa, Kabupaten Deli Serdang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang melibatkan pengelola BUMDes sebagai responden. Data primer dikumpulkan melalui penyebaran kuesioner dan selanjutnya dianalisis menggunakan Statistical Package for the Social Sciences (SPSS) dengan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa penggunaan Siskeudes dan akuntabilitas berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap transparansi pengelolaan keuangan BUMDes. Temuan ini menunjukkan bahwa optimalisasi pemanfaatan Siskeudes dan penguatan praktik akuntabilitas dapat meningkatkan transparansi, keterbukaan informasi, serta kualitas tata kelola keuangan BUMDes secara lebih efektif dan berkelanjutan.
Co-Authors Henny Triastuti Kurnia Ningsih Ilham Sonata Lusi Elviani Rangkuti Muhammad Handika Nita Azhari Simanjuntak Shofwan Andri Tia Pratiwi