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All Journal Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis Jurnal Akuntansi Barelang Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Journal of Economics (IJEC) Postgraduate Management Journal JURSIMA West Science Accounting and Finance Jurnal Sistem Informasi dan Manajemen Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Pemberdayaan Masyarakat (JUPEMAS) Jurnal JUEMA Jurnal EKSPLOLHUM
Rina Malahayati
Universitas Gunung Leuser Aceh
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal EKSPLOLHUM

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PENGARUH KOMPETENSI APARATUR PENGELOLAAN DANA DESA, PARTISIPENSI MAYARAKAT ATAS SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Almajid Bahri; Rila Maufira; Rina Malahayati
EKSPOLHUM Vol. 3 No. 1 (2026): Februari
Publisher : SUAN PUBLISHER

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Abstract

This study aims to analyze the effect of apparatus competence and community participation on the accountability of Village Fund management, with the internal control system as a mediating variable. A quantitative approach was employed using a survey method through questionnaires distributed to village officials and community representatives involved in Village Fund management. Data were analyzed using multiple linear regression and path analysis. The results indicate that apparatus competence and community participation have a positive and significant effect on the internal control system. Furthermore, the internal control system significantly influences the accountability of Village Fund management. Path analysis reveals that the internal control system mediates the relationship between apparatus competence, community participation, and accountability. The coefficient of determination demonstrates that the research model has strong explanatory power. This study concludes that enhancing the capacity of village officials and strengthening community participation should be integrated with an effective internal control system to achieve transparent and accountable Village Fund governance.
PENGARUH TINGKAT PERTUMBUHAN PENJUALAN, PERPUTARAN PIUTANG, DAN EFISIENSI MODAL KERJA TERHADAP RASIO LIKUIDITAS PADA PERUSAHAAN SEKTOR INDUSTRI  BARANG KONSUMSI PADA TAHUN 2020-2024 Maisyarah; Ardi Hirmansah; Rina Malahayati
EKSPOLHUM Vol. 3 No. 1 (2026): Februari
Publisher : SUAN PUBLISHER

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Abstract

Manufacturing companies are a key industrial sector in Indonesia, and national industrial development can be measured by product quality and overall company performance. Investors typically choose the manufacturing industry as their analysis object because it is one of the main sectors on the Indonesia Stock Exchange (IDX), reflecting the state of the capital market. The purpose of this study is to determine and analyze the effect of Sales Growth and Accounts Receivable Turnover on Liquidity Ratios in Consumer Goods Industry Companies in 2020-2024. The type of data used in this study is quantitative data, with secondary data sources, namely company financial reports. The collected data was analyzed using SPSS software, consisting of descriptive statistical tests, classical assumption tests, multiple linear regression, simultaneous and partial hypothesis tests, and coefficients of determination. The results showed that sales growth partially had a positive and significant effect on the Liquidity Ratio. Accounts Receivable Turnover partially had a positive and significant effect on the Liquidity Ratio. Working Capital Efficiency partially had a negative and insignificant effect on the Liquidity Ratio. Sales Growth, Accounts Receivable Turnover, and Working Capital Efficiency simultaneously had a positive and significant effect on the Liquidity Ratio in the Consumer Goods Industry Sector from 2020 to 2024. The Adjusted R2 coefficient of determination was 21.5%, while the remaining 78.5% was accounted for by variations in other variables not explained in this study, such as accounts payable, inventory, etc.
Co-Authors Afrizal Batubara Almajid Bahri Andiansyah, Farma Aramana, Desi Ardi Hirmansa Ardi Hirmansah Barus, Irwan Irawadi Bungadira, Widya Deni Trianda Pitri Dicky Zulkarnaen Dicky Zulkarnaen Dicky Zulkarnaen, Dicky Farma Ardiansah Fitri, Ardiah Gundahara, Gundahara Hasan, Muridha Jamaris, Edi Julianti Julianti Kasmaini KIMSEN, KIMSEN Lusi Tutur Mulia Lusi Tutur Mulia Lusiana Lusiana M. Yogi Riyantama Isjoni Maisyarah Marbawi, Darlis Maufira, Rila Mika Sri Wahyuni Mila Hayati Minawati Minawati, Minawati Muslim Nasruddin Nasruddin Natanael, Yunita Althin Nathanael, Yunita Althin Nurmala Nurmala Nurmala Pajar Anugrah Pertiwi, Tri Purnomo, Djauhar Edi Raden Mohamad Herdian Bhakti Rahmat Arfan Rahmat Arfan Rahmi Wahyuni, Rahmi Rila Maufira Rila Maufira Roezaini Soefi Saddam Hasrul Safei Sekedang Safii Sikedang Sanova, Nur Khalipah Soefi, Roezaini Sudarmanto, Eko Timoteus Kesogihan Tri Pertiwi Yunita Althin Yunita Altin Natanael Zulyadin Berutu