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All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi & Auditing Indonesia ProBank: Jurnal Ekonomi dan Perbankan The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Akuntansi dan Perpajakan Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia AFRE Accounting Financial Review Jurnal Ilmiah Wahana Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) AkMen JURNAL ILMIAH International Journal of Social Science and Business JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Gorontalo Accounting Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Asia Pacific Fraud Journal Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Ilmiah Akuntansi dan Bisnis Journal of Contemporary Accounting International Journal of Religious and Cultural Studies JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis Jurnal Akademi Akuntansi (JAA) Perspektif Akuntansi Akuntansi Bisnis & Manajemen (ABM) Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Information Technology and Business Jurnal Akuntansi
Aprina Nugrahesthy Sulistya Hapsari
Universitas Kristen Satya Wacana
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Peran Badan Permusyawaratan Desa dalam Pengelolaan Aset Desa: Kata Kunci: Aset Desa, BPD, Dana Desa, dan Pengawasan Mahenda Erarefra Putra; Aprina Nugrahesthy Sulistya Hapsari
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2009

Abstract

This study aims to describe the role of Badan Permusyawaratan Desa (BPD) in village assets management in Purworejo village, Purworejo Klampok sub-district, Banjarnegara Regency. Village assets are interesting to study because of the phenomena that occur indicate weaknesses in village assets management. On the other hand, village assets are an inseparable part of the government's efforts to increase village values ??and advance national development. This study uses a qualitative descriptive approach with in-depth interview method and observation as data collection methods. The participants in this study are members of BPD 2018-2024 and members of the community involved in village assets management. The results of this study indicated that the role of BPD in village assets management are apparent in all stages, especially in the stages of planning, procurement, transfers, administration, reporting and supervision. However, the role of the BPD is not too optimal due to constraints related to limited human resources, especially regarding each BPD members’ educational background and their availability of time. In addition, the community itself still does not have a deep understanding of the role of BPD, so they feel that they have not been directly affected by the existence of BPD.
Evaluasi Sistem Keuangan Desa dengan Technology Acceptance Model Rhosalina Damayanti; Putu Prema Sulistyaning Putri; Aprina Nugrahesthy Sulistya Hapsari
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.4019

Abstract

The purpose of this research is to evaluate the implementation of Siskeudes in the management of village fundsby using the Technology Acceptance Model (TAM) approach in Gedangan Village. Data acquired by in-depth observation and interviews with village officers and operators of Siskeudes and will be explained using a qualitative descriptive method. The result of this research show that the use of Siskeudes as a media for managing village funds in Gedangan Village are useful, easy to use and also shorten the time for preparing the reports. However, the use of Siskeudes in Gedangan Village is still not optimal due to the limitation of the human resources either in quantity or the ability to mastering technology. The benefit of this research is to enrich the literature for further research and provide recommendations for the government to re-formulate a strategy to improve the quality of village officers to operate the Siskeudes. The conclusion obtained from this researh are Siskeudes facilitate (perceived of ease of use) and useful (perceived of usefulness) in managing village funds. It is also able to help the government in turning a crisis of public trust into an opportunity for more accountable and transparance in managing bugdet. Keywords: Village Funds, Perceived of Ease of Use, and Perceived of Usefulness
Co-Authors Aditya Pradina Hermawan Adrian Izaak Rompis Adrian Izaak Rompis Adrianus Jori Aida Sari Situmeang Albertus Febri Christyawan Alva Fyniel Angela Ayu Wilma Anggi Aditya Fahmi Anis Chariri Ari Budi Kristanto Aulia Damar Sustika Choironi Ardiyansyah Choironi Ardiyansyah Christian Alessandro Noreen Christian Alessandro Noreen Christian Kenny Alexander Wuisan Chrystabel, Stefani Dally Wahyu Seta Damayanti, Rhosalina David Bambang Tri Wijaya Dwi Diva Israny Matana Edi Supriyono Elsa Manora Wongku Ferry Endah Aryati Gideon Felix Gunawan Gracella Theotama Hermawan, Aditya Pradina Hutapea, Miranda Dewina Intiyas Utami Kristina Devihanna Batubara Like Soegiono Mahenda Erarefra Putra Margareta Yopeng Martinus Ivan Suryo Wibowo Melia Bakti Milenia Mintara Melia Bakti Milenia Mintara Mika Puspitasari Mika Puspitasari Miranda Dewina Hutapea Miranda Hutapea Muskita, Frandyo Izak Nabilla Azzahra Dwi Ningrum Nabilla Ningrum Natasia Alinsari Nike Kurniasari Permata, Rizcha Ega Priska Tandi Gala Putri Ayu Lestari Putri, Putu Prema Sulistyaning Putu Prema Sulistyaning Putri Putu Prema Sulistyaning Putri Putu Prema Sulistyaning Putri Rhosalina Damayanti Rhosalina Damayanti Rhosalina Damayanti Ruslie, Gabriella Angeline Yoga Salma Mutiara Salsabil Sarah Wahidatun Niswah Seta, Dally Wahyu Situmeang, Aida Sari Stefani Chrystabel Steven Sindu Santoso Syahputra, Yesaya Brian Tabeta Christy Teguh Wahyono Theotama, Gracella Tjokro Rahardjo, Yesaya Setia Nugroho Waskita, Yeremia Denny Yofinda, Samuel Putra Yohanes Yakobus Werang Kean Yokhebed Widhianingtyas Yokhebed Widhianingtyas Yosua Febrian Putra Aditya Yulius Galendra Tulis