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All Journal Business Innovation and Entrepreneurship Journal Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi
Barkah, Agus Muhammad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Influence of Rural Infrastructure Fund Policy Implementation on Fund Management and Effective Utilization in Garut Regency Barkah, Agus Muhammad
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 7 No 4 (2025): Business Innovation and Entrepreneurship Journal (November)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/biej.v7i4.1121

Abstract

This research aims to analyze the influence of rural infrastructure funds policy implementation on funds management and the effectiveness of their usage in Garut Regency. The study employed an explanatory method with evaluation techniques. The population consisted of 421 villages across 42 districts, with 84 villages selected through purposive sampling, using the Headman as the unit of analysis. Data were collected through observation, interviews, questionnaires, and documentation, while hypothesis testing used path analysis. The results show that policy implementation significantly influences funds management (49.93%) and the effectiveness of funds usage (total effect 31.11%). Funds management also has a significant effect on the effectiveness of usage (33.24%). Overall, policy implementation contributes positively to management and effectiveness, with a total influence of 64.36%, while 35.64% is explained by other factors. Direct effects of policy implementation on effectiveness reached 17.80%, with an indirect effect through management of 13.31%. The study also highlights several problems: (1) inadequate quality of village apparatus in policy implementation, (2) lack of effective determination of policy alternatives in funds management, and (3) delays in financial report submissions by many rural governments. These findings suggest the need for capacity-building and stricter monitoring to optimize rural infrastructure funds usage.
Swimming Accounting: A Case Study on Financial Practices in the Swimming Sports Branch Romdhon, Mochamad; Rismanto, Hilman; Barkah, Agus Muhammad; Salma, Salma
Jurnal Wahana Akuntansi Vol 11 No 1 (2026): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v11i1.43492

Abstract

Penelitian ini mengkaji praktik pengelolaan dan pelaporan keuangan pada klub/cabang olahraga renang di Kabupaten Garut melalui pendekatan studi kasus. Fokus kajian mencakup struktur pendapatan, pola pengeluaran, akuntansi akuntansi, tingkat transparansi kepada anggota dan pemangku kepentingan, serta pemanfaatan teknologi (aplikasi kas, spreadsheet, dan sistem berbasis cloud) dalam proses akuntansi. Hasil sintesis menunjukkan bahwa pendapatan paling dominan masih bersumber dari iuran anggota dan biaya pelatihan, diikuti dukungan sponsor dan bantuan pemerintah/hibah; sementara pengeluaran terbesar umumnya ditampilkan pada honor pelatih, perawatan fasilitas/kolam, perlengkapan latihan, serta biaya kompetisi. Sebagian besar klub sudah mulai mengadopsi teknologi untuk pembukuan dan pelaporan, namun masih menemui kendala standarisasi laporan, izin kas, dan dokumentasi transaksi. Studi ini merekomendasikan penguatan anggaran berbasis program, prosedur pengendalian internal sederhana, dan penggunaan sistem pelaporan yang lebih konsisten untuk meningkatkan akuntabilitas dan keinginan keuangan klub.
Co-Authors Rismanto, Hilman Romdhon, Mochamad Salma Salma