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All Journal Jurnal Akuntansi Muhammadiyah JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Journal of Accounting Research, Organization and Economics (JAROE) Regress: Journal of Economics & Management Innovative: Journal Of Social Science Research Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Ilmiah Ekonomi Terpadu
Rahmadani, Ika
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Penerapan Sistem Informasi Akuntansi dan Motivasi Kerja terhadap Kinerja Pegawai Unit Pelaksana Teknis Daerah Pusat Kesehatan Masyarakat Kabupaten Aceh Barat Tinambunan, Rumena; Rahmadani, Ika; Rahmazaniati, Linda; Risnafitri, Hafidzhah; Mahdani, Rimal
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1961

Abstract

This study investigates the effect of accounting information system implementation and work motivation on employee performance at the Unit Pelaksana Teknis Daerah Pusat Kesehatan Masyarakat of Aceh Barat Regency. The research is motivated by the need to improve employee performance in public health institutions amid increasing demands for accountability, efficiency, and service quality. Using a quantitative research design, this study involved 39 employees as the total population and research sample. Data were collected through structured questionnaires and analyzed using multiple linear regression techniques. Instrument validity was assessed using Pearson correlation, while reliability was examined through Cronbach’s alpha. Hypothesis testing was conducted using the coefficient of determination, t-tests, and F-tests. The findings reveal that both the accounting information system and work motivation have a significant effect on employee performance, either partially or simultaneously. These results indicate that effective utilization of accounting information systems, combined with strong employee motivation, contributes substantially to improving performance in public health service organizations. The study concludes that strengthening information systems and fostering work motivation are essential strategies for enhancing employee performance and organizational effectiveness in the public sector.
Pengaruh Transparansi Keuangan Desa terhadap Pengelolaan Bantuan Langsung Tunai Dana Desa di Kabupaten Aceh Barat Lismawati, Lismawati; Marlina, Lilis; Rahmadani, Ika; Fatmayanti, Fatmayanti
Regress: Journal of Economics & Management Vol. 4 No. 3 (2025)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i3.1981

Abstract

Economic inequality in income distribution and regional disparities underscores the importance of sustaining Village Fund programs, particularly Direct Cash Assistance financed through Village Funds, to reduce social imbalances. Nevertheless, the implementation of this assistance has encountered governance challenges, including alleged fund deductions in Rundeng Village, Johan Pahlawan Subdistrict, West Aceh Regency. This study examines whether village financial transparency significantly influences the management effectiveness of Direct Cash Assistance funded by Village Funds in West Aceh Regency. Employing a quantitative approach with purposive sampling, the research was conducted in 21 villages within Johan Pahlawan Subdistrict and involved 105 respondents consisting of village officials and assistance beneficiaries, with hypotheses tested using simple linear regression analysis. The findings reveal that village financial transparency has a positive and statistically significant effect on the effectiveness of assistance management, with a regression coefficient of 0.465; however, the coefficient of determination (R Square) of 17.6 percent indicates that other structural and administrative factors also contribute substantially. These results affirm that strengthening transparency mechanisms constitutes a critical prerequisite for improving accountability and governance quality in village-level social assistance programs.
Co-Authors Ardevi, Devi DEWI SARTIKA Fatmayanti, Fatmayanti Hamdi Harmen Harahap, Septiana Dian Hatami Hastuti, Cut Sri Firman Hidayat, Muhammad Rahmat Husen, Tamitha Intassar Kirani, Sapna Lismawati, Lismawati MARLINA, LILIS Maulina, Rina Muzammil, Abdul Nauli, Cut Putri Putra, Zainal Putri, Cut Widy Aulia Rafiie, Said Achmad Kabiru RAHMAZANIATI, LINDA Rimal Mahdani Risnafitri, Hafidzhah Rusdi Rusdi Tinambunan, Mika Wartina Tinambunan, Rumena Vonna , Sari Maulida VONNA, SARI MAULIDA Widya Sari Winda Putri Diah Restya, Winda Putri Yanti, Hesti Zuhendri, Fitri