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Journal : SENMEA

AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA DI KECAMATAN TRENGGALEK TAHUN 2017 Eferyn, Krissantina; Sa’diyah , Halimatus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Trenggalek sub-district is one of the sub-districts that receives village funds. In 2017, Trenggalek sub-district received an increase in village funds by 27% from the previous year. reporting system that requires the village government must be accountable and transparent. For this reason, research on the accountability and transparency of village fund management in Trenggalek subdistrict in 2017. This type of research is qualitative research with a descriptive analysis approach. The data used in this study are primary data and also secondary data. The data collection used in this study is as follows interview, observation and documentation. To test the validity of the data obtained, triangulation techniques are used.Based on the results of the study, it was found that the accountability and transparency of village fund management in Trenggalek subdistrict was carried out starting from the planning, implementation and reporting process.Accountability in planning and implementation is done by involving the community or community participation in planning APBDes. The implementation of the activities was carried out with the Swakelola principle carried out by the TPK. In accountability, accountability is carried out in stages by carrying out each activity process starting from planning, implementing and reporting in accordance with the rules that have been established and submitting evidence of the results of the use of village funds. In terms of transparency, planning up to reporting, it is carried out openly by providing information tools in the form of notice boards displayed in front of the village hall or in the location of physical project development.
Persepsi Pegawai Terhadap Pelaporan SPT Tahunan Dengan Menggunakan E-Filing Eferyn, Krissantina; prasaja, Mukti; Riningsih, Dwi
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this study was to determine the effect of employee perceptions on annual SPT reporting using E-Filing. This research is a quantitative study, namely research that emphasizes statistical analysis in testing its hypotheses. Data obtained by using a questionnaire or questionnaire with a population of people from the University of Kediri with a sample of 32 people with a random sampling technique. Then the data is processed and analyzed using simple linear regression techniques to find the relationship between the two variables. The results showed that there was a significant influence between government employees on the use of E-filing in the annual SPT reporting. The influence in this study is positive, meaning that the increase in employee perceptions, the higher the employees are in using this e-filing application.
Analisis Indeksikalitas Dalam Pemaknaan Pembiayaan Hunian Syariah di PT. X Developer & Kontraktor Syari’ah: Analisis Indeksikalitas Dalam Pemaknaan Pembiayaan Hunian Syariah di PT. X Developer & Kontraktor Syari’ah Sa'adiyah, Halimatus; Eferyn, Krissantina
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Indexicality Analysis in the Meaning of Shariah Sharia Residential Financing at PT. X Developer & Shari'ah Contractor. One of the businesses in Indonesia that currently uses the concept of Shariah is a residential business. This research aims to understand the meaning of Shariah on sharia financing. Through Islamic ethnometodology as a qualitative approach, analysis is carried out to obtain the empirical meaning of Sharia financing by business people. The final stage in the research is a comparative study between the findings and the foundation of the Qur'an and sunnah to determine whether residential financing has fulfilled sharia rules or not sharia. The results of this study show that the meaning of sharia residential financing is diverse. On a practical level, sharia means ease and absence of fines, while at the ideological level the meaning of financing is more divine, namely the fulfillment of the agreement and stay away from God's prohibition to avoid the sin of riba