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Journal : EKONOMIS : Journal of Economics and Business

Pengaruh Transparansi, Akuntabilitas, dan Pengawasan Terhadap Pengelolaan Dana Desa (Studi Kasus Desa Bangun Harjo Kecamatan Pelepat Ilir Kabupaten Bungo) Alfala, Miftakul Khoir; Mukhzarudfa, Mukhzarudfa; Mansur, Fitrini
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1710

Abstract

The aim of this research is to find out how the management of village funds in Bangun Harjo Village, Pelepat Ilir District, Bungo Regency is influenced by accountability, transparency and supervision. The target population for this research was 50 people including village officials, BPD, and community leaders. The sampling strategy used was saturated sampling. Using SPSS version 25 software, quantitative methods and multiple regression analysis were used in this descriptive research. Based on test findings, village financial management in Bangun Harjo Village has improved significantly through accountability, openness and supervision.
Pengaruh Pemahaman Akuntansi, Persepsi Pelaku, Omset dan Besaran Modal Terhadap Penyusunan Laporan Keuangan pada UMKM di Kota Jambi Ariani, Lia; Mukhzarudfa, Mukhzarudfa; Gowon, Muhammad
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1433

Abstract

MSMEs have a considerable role in the economy in Indonesia, which was proven during the Covid 19 pandemic crisis, where in the midst of that crisis MSMEs were able to survive. Apart from that, MSMEs also have their own problems, especially internal problems related to recording financial statements. This study aims to analyze the influence of accounting understanding, actors' perceptions, turnover and amount of capital on the preparation of financial statements for MSMEs in Jambi City. This study uses primary data obtained by distributing questionnaires to MSMEs in the field of trade and industry in 11 districts in Jambi City. This study selected 100 samples with determination using stratified random sampling. This study used Multiple Regression Analysis method with SPSS 26. The results of this study show that the understanding of accounting, turnover and amount of capital affect the preparation of financial statements in MSMEs, while the perception of actors does not affect the preparation of financial statements in MSMEs.