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All Journal Journal of Applied Accounting Jurnal Mahasiswa Akuntansi
Fatma Kasim
Universitas Negeri Gorontalo
Economics, Econometrics & Finance Education

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Pengaruh Efektivitas dan Efisiensi Belanja Terhadap Kinerja Keuangan Pemerintah Daerah: (Studi di Kabupaten Pohuwato) Fatma Kasim; Harun Blongkod
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1552

Abstract

This study aims to examine the influence of spending effectiveness and efficiency on the financial performance of local governments in Pohuwato Regency. The optimization of Regional Revenue and Expenditure Budget (APBD) management is a crucial factor in supporting development objectives and enhancing the quality of public services. In this regard, spending effectiveness and efficiency are considered key indicators in evaluating the success of regional financial management. This research employs a quantitative approach, with data collected through questionnaires distributed to 89 respondents consisting of local government officials and related stakeholders. Data analysis was conducted using the Structural Equation Modeling (SEM) method with the assistance of AMOS and SPSS software. The findings reveal that neither spending effectiveness nor spending efficiency has a significant effect on the financial performance of local governments. These results suggest that improvements in financial performance are not solely determined by effectiveness and efficiency in budget management, but are also influenced by other factors such as the quality of planning, supervision mechanisms, and the capacity of human resources in managing regional finances. Keywords: Spending Effectiveness, Spending Efficiency, Financial Performance, Local Government
Analisis Implementasi Akuntabilitas Keuangan Dana Infak dan Sedekah pada Masjid Darul Arqam Mengacu pada PSAK 109 Syalwa Alya Kandusu; Shinta W. Abdjul; Sri Delfiyanti Djafar; Wahyuni Pakaya; Fatma Kasim
Jurnal Mahasiswa Akuntansi Vol 5 No 1 (2026): JAMAK: Jurnal Mahasiswa Akuntansi (Maret)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

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Abstract

Penelitian ini bertujuan untuk meninjau bagaimana penerapan akuntabilitas dalam pengelolaan dana infak dan sedekah di Masjid Darul Arqam dengan mengacu pada ketentuan PSAK 109. Pendekatan yang digunakan adalah kualitatif deskriptif melalui kegiatan observasi, wawancara, serta penelaahan dokumen laporan keuangan. Hasil penelitian memperlihatkan bahwa (1) pencatatan atas penerimaan dan pengeluaran dana telah dijalankan secara akuntabel, (2) penyampaian laporan kepada jamaah sudah dilakukan namun belum mengikuti format penyajian yang terstruktur sesuai PSAK 109, dan (3) pengungkapan kebijakan serta bukti penyaluran dana masih belum maksimal, sehingga peningkatan kualitas pencatatan dan pelaporan diperlukan untuk memperkuat akuntabilitas.
Co-Authors Harun Blongkod Shinta W. Abdjul Sri Delfiyanti Djafar Syalwa Alya Kandusu Wahyuni Pakaya