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Pengaruh Akuntantabilitas, Transparansi, Partisipasi Masyarakat, Sumber Daya Manusia Pada Pengelolaan Alokasi Dana Desa di Kecamatan Pemayung Kabupaten Batang Hari Cindy; Mansur, Fitrini; Hernando, Riski
Jambi Accounting Review (JAR) Vol 6 No 1 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i1.49736

Abstract

This study aims to determine and analyze the influence of accountability, transparency, community participation, and human resources on the management of village fund allocation in Pemayung District, Batang Hari Regency. The population of this study was all residents of Pemayung District, Batang Hari Regency. The total sample in this study was 98 respondents using the Slovin formula, which uses the error rate or tolerance. Data analysis was carried out using multiple linear regression processed with the help of the SPSS version 27 program. The results showed that accountability had no effect on the management of village fund allocation, transparency had a significant positive effect on the management of village fund allocation, community participation had a significant positive effect on the management of village fund allocation, and human resources had a significant positive effect on the management of village fund allocation. Simultaneously, accountability, transparency, community participation, and human resources had a significant positive effect on the management of village fund allocation.
Analysis of the Influence of Behavioral Aspects on the Accounting System at PT. Batanghari Sawit Sejahtera Muhammad Agung Soeharto; Kusumastuti, Ratih; Hernando, Riski; Abdurrahman, Rezi
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46726

Abstract

The objective of this research is to investigate how behavioral factors, such as motivation, attitude, perception, learning, and emotion, impact the accounting system at PT. Batanghari Sawit Sejahtera. For the study, 45 respondents from the accounting, administration, and warehousing departments were selected using purposive sampling procedures in a quantitative manner. SPSS 22 was used to help with the multiple linear regression data analysis. The study's findings show that these behavioral factors significantly impact the accounting system at the same time. To a certain extent, attitudes, perceptions, and learning are not significantly impacted; only motivation and emotions are. These results demonstrate that the emotional and motivational aspects of employees are critical to the accounting system's efficacy. The implication is that businesses should give employee behavior first priority when creating accurate and effective accounting information systems.