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All Journal Jurnal Ilmu Manajemen Jurnal Akuntansi Akrab Juara : Jurnal Ilmu-ilmu Sosial Transekonomika : Akuntansi, Bisnis dan Keuangan Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal Of Human And Education (JAHE) Jurnal Ilmu Manajemen Jurnal Akuntansi Manado (JAIM)
Subroto, Melvin Rahma Sayuga
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Journal : Jurnal Akuntansi

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Predictors of Village Government Financial Decision Making in Bantul Regency M.Acc, Zulfatun Ruscitasari S.E.; Subroto, Melvin Rahma Sayuga; Herlinawati, Erica
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.4060

Abstract

The SDGs program of the village becomes sustainable development to be achieved by looking at the predictors of decision-making in the village. This research aims to look at the phenomenon that exists in managing village funds in making a report so that it affects decision-making. The methodology uses SEM-PLS using PLS Smart Software 4.0 to simultaneously evaluate mediation effects. The questionnaires were distributed and processed to obtain data from 97 respondents in Bantul, Yogyakarta. Testing more accurately the factors that influence decision-making with creative accounting practices, the authors add several factors such as ethical values, future orientation, government governance, effectiveness and quality of financial reporting are mutually influential.
Co-Authors Herlinawati, Erica Irawan, Panji Kuncoro, Andreas M M.Acc, Zulfatun Ruscitasari S.E. Nugraha, Budi Sutiono Pratama Nurcahyanti, Febriani Wahyusari Ohara, Eric Seto, Bayu Zulfatun Ruscitasari