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All Journal Jurnal Ekonomi Jurnal AKSI (Akuntansi dan Sistem Informasi)
Azhar A, Al
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Computer Science & IT Economics, Econometrics & Finance

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PENGARUH SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI AKUNTANSI, DAN KOMPETENSI APARAT TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA: STUDI EMPIRIS DESA-DESA DI KABUPATEN ROKAN HULU Wahyuni, Siska; Indrawati, Novita; Azhar A, Al
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.418 KB) | DOI: 10.31258/je.26.3.p.98-110

Abstract

This study aims to examine the influence of internal control system, accounting information system, and apparatus competencies on the accountability of village fund allocation management.The population in this study were 145 villages in Rokan Hulu Regency. In this study, the sample used were 106 villages selected by using accidental sampling method. This study used primary data by distributing questionnaires. The analytical method used in this study was multiple linear regression analysis. The results of this study indicate that the internal control system has a positive effect on the accountability of village fund allocation management, the accounting information system has a positive effect on the accountability of village fund allocation management and the competency of the apparatus has a positive effect on the accountability of village fund allocation management.
Increasing The Performance of Public Health Centers: Does Accountability Role as Moderating? Basri, Yesi; Azhar A, Al; Lestari, Hesti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.488

Abstract

By assessing the effectiveness of human resources and internal control as independent variables and accountability as moderating variables, this study attempts to investigate the elements that affect the performance of public health institutions.. The population in this study were all public health centers in the city of Pekanbaru; as many as 20 health centers were used as samples in this study. The research method was carried out with a survey conducted in February-March 2021. There were 120 respondents in this survey, including the Head of the PublicHealth Center, the Head of Administration, the Treasurer of Expenses, the Treasurer of Receipts, the Personnel Division, and the Service Sector. The results of numerous analyses show that accountability enhances the public health center's effectiveness and has a favorable influence on the standard of internal control and human resources. This study has consequences for public sector organizations in terms of performance evaluation and motivational content by raising the standard of internal control, accountability, and human resources
Increasing The Performance of Public Health Centers: Does Accountability Role as Moderating? Basri, Yesi; Azhar A, Al; Lestari, Hesti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.488

Abstract

By assessing the effectiveness of human resources and internal control as independent variables and accountability as moderating variables, this study attempts to investigate the elements that affect the performance of public health institutions.. The population in this study were all public health centers in the city of Pekanbaru; as many as 20 health centers were used as samples in this study. The research method was carried out with a survey conducted in February-March 2021. There were 120 respondents in this survey, including the Head of the PublicHealth Center, the Head of Administration, the Treasurer of Expenses, the Treasurer of Receipts, the Personnel Division, and the Service Sector. The results of numerous analyses show that accountability enhances the public health center's effectiveness and has a favorable influence on the standard of internal control and human resources. This study has consequences for public sector organizations in terms of performance evaluation and motivational content by raising the standard of internal control, accountability, and human resources
Co-Authors Basri, Yesi Hesti Lestari Novita Indrawati Wahyuni, Siska