Claim Missing Document
Check
Articles

Found 17 Documents
Search

Village Budget Management Apbdes in Increasing Transparency and Accountability of Village Fund Use: a Case Study in Sei Rotan Village, Percut Sei Tuan District, Deli Serdang Regency Siregar, Faijah Maya Sari; Irawan, Irawan; Sari, Ayu Kurnia
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.611

Abstract

This study analyzes the management of the Village Revenue and Expenditure Budget (APBDes) in improving transparency and accountability in the use of Village Funds in Sei Rotan Village, Percut Sei Tuan District, Deli Serdang Regency for the 2020–2024 period. The research method uses a qualitative approach with a case study design. Data were collected through interviews, observations, and documentation in the form of reports on the realization of the 2020–2024 APBDes and related regulations, with informants determined purposively including village officials and the community. The results of the study indicate that the administrative management of the APBDes has been running according to the stages of planning, implementation, administration, reporting, and accountability as stipulated in Regulation of the Minister of Home Affairs Number 20 of 2018, with relatively consistent budget realization. However, public transparency and community participation are not optimal, marked by limited access to APBDes information and low community involvement in village deliberations. This finding confirms the gap between procedural compliance and public information disclosure. Therefore, strengthening the dissemination of more detailed information and increasing public participation is necessary to strengthen substantive accountability and the application of good governance principles in the management of the Village Budget
The Effect of Regional Original Revenue and Capital Expenditure on the Financial Performance of Local Governments in North Sumatra Province Hajar, Siti; Tripriyono , Agus; Sari, Ayu Kurnia
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1581

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Capital Expenditure on the financial performance of the regional government in North Sumatra Province. The research employs a quantitative approach using secondary data obtained from regional government financial reports and related statistical publications for the 2019–2023 period. Multiple linear regression is applied, supported by classical assumption tests, partial significance testing (t-test), simultaneous significance testing (F-test), and the coefficient of determination. The results show that, partially, PAD has no significant effect on financial performance (Sig. 0.411 > 0.05), while Capital Expenditure has a positive and significant effect (Sig. 0.031 < 0.05). Simultaneously, PAD and Capital Expenditure significantly affect financial performance (Sig. 0.002 < 0.05). The Adjusted R Square of 0.453 indicates that approximately 45.3% of the variation in financial performance can be explained by PAD and Capital Expenditure, while the remaining portion is influenced by other factors outside the model. These findings suggest that improvements in regional financial performance are more consistently driven by productive spending—particularly capital expenditure—than by increases in PAD alone. Therefore, the regional government should strengthen PAD management and allocate capital expenditure effectively and efficiently to enhance financial performance.
Analysis of Parking Tax and Parking Levy Revenue in Medan City Nasution, Elsa; Rioni, Yunita Sari; Sari, Ayu Kurnia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11086

Abstract

This study analyzes parking tax revenue and its contribution to increasing Local Own-Source Revenue (PAD) of Medan City during the 2014–2018 period. The research employs a descriptive quantitative and qualitative approach to identify the tax collection system, effectiveness, constraints, and optimization efforts. Data were obtained from documentation of the Regional Tax and Retribution Management Agency (BPPRD) and in-depth interviews with officials. The findings show that parking tax revenue achievement fluctuated. Major obstacles include low taxpayer awareness, limited human resources, and weak supervision systems.
Effectiveness Of Using Accounting Information Systems At The Perumnas Simalingkar Village Office, Pancur Batu District, Deli Serdang Regency, North Sumatra Province Siregar, Adetya Rizki; Sari, Ayu Kurnia; Sucipto, Tia Novira
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11089

Abstract

The use of information and communication technology in the digital era is crucial in various sectors, including village government, to improve the efficiency and quality of public services. The Village Information System (SID) is designed to facilitate the management of village data, information, and services to make them more transparent, accountable, and participatory. With the SID, it is hoped that the public will have easier access to village information, and village officials will be able to work more effectively in supporting village development. Research is essentially aimed at demonstrating the truth and solving problems related to what is being studied, which is carried out using a method that is appropriate and relevant to the research objectives. According to (Sugiyono, 2021), a research method is essentially a scientific way to obtain data for specific purposes and uses. A research method is a technique or method of conducting research, related to searching, collecting, and processing data, as well as drawing conclusions or addressing existing problems in a study. To increase effectiveness, regular training for village officials on the use of AIS and basic accounting principles is needed. The development of an online-based system with adequate internet network support. Periodic evaluation of system use to ensure suitability to village needs.
The Effect of Financial Statement Transparency and Budget Realization Through the Village Website on the Level of Public Trust in Paya Tusam Village Attoriq, M. Yoga; Sari, Ayu Kurnia; Rioni, Yunita Sari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11120

Abstract

This study aims to analyze and empirically examine the effect of financial statement transparency and budget realization through the village website on the level of public trust in Paya Tusam Village. The background of this research is based on the importance of transparency and accountability in managing the Village Revenue and Expenditure Budget (APB Desa) to achieve good governance and reduce information asymmetry between the village government and the community. This study uses a quantitative approach with multiple linear regression analysis. The population consists of the residents of Paya Tusam Village, and the data were collected through questionnaires. The independent variables are financial statement transparency and budget realization through the village website, while the dependent variable is public trust. The results are expected to show that financial statement transparency and budget realization have a positive and significant effect on public trust, both partially and simultaneously. This research contributes to improving financial information disclosure practices and strengthening public trust in village fund management.
Financial Report Analysis to Measure the Financial Performance of the South Labuhanbatu Regional Government Almy, Mutiara Aulya; Sari, Ayu Kurnia; Arnita, Vina
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11121

Abstract

This study aims to assess the financial performance of the Labuhanbatu Selatan Regency Government using the fiscal independence ratio, effectiveness ratio, and efficiency ratio during the 2020–2024 period. A descriptive quantitative method was applied, utilizing secondary data obtained from the Local Government Budget Realization Report (APBD). The results indicate that the average fiscal independence ratio remained very low throughout the period, although a significant increase occurred in 2024, shifting the category to high independence. The effectiveness ratio of locally generated revenue (PAD) averaged 95.65%, indicating consistent achievement of revenue targets. However, the efficiency ratio reached an average of 376.83%, suggesting that expenditure management was not optimal. Overall, the findings highlight the need to strengthen fiscal independence, improve the consistency of PAD effectiveness, and enhance budget efficiency in future financial management.
The Influence Of Financial Transparency On Community Participation In The Management Of Village Funds: A Study Of Srigunting Village Samudra, Nabila Nahda Maliha; Tripriyono, Agus; Saputra, Hendra; Sari, Ayu Kurnia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11236

Abstract

This study examines how financial transparency influences community participation in the management of village funds in Srigunting Village. The background of this research arises from the relatively low level of community involvement in deliberation, planning, and supervision of village funds, which is presumed to be related to the delivery of financial information that is not yet fully accessible and easily understood. This study focuses on three main aspects: the level of financial transparency, the level of community participation, and the relationship between the two. Theoretically, this research is supported by the concepts of financial transparency and community participation, as well as Agency Theory and Stewardship Theory, which emphasize the importance of information disclosure in building public trust. The results indicate that the village government has provided information through public deliberations and budget reports; however, there are still limitations in how the information is presented, making it difficult for some community members to fully comprehend the reports. This condition affects the level of community involvement, suggesting that the clearer and more transparent the information.