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All Journal Fokus Ekonomi EBSJ
Janie, Dyah N. A.
Unknown Affiliation
Economics, Econometrics & Finance

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The Indicators Of Village Administrative Officers Understanding Of Siskeudes: A Literature Study Pawiro, Yulianti; Janie, Dyah N. A.
Economics and Business Solutions Journal Vol. 1 No. 1 (2017): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.764 KB) | DOI: 10.26623/ebsj.v1i1.666

Abstract

This research is grounded by the enforcement of Village Law and disbursement of Village Fund. The substantial amount of Village Fund demands a more complex accountability. The limited time and inadequate human resources available, this village fund is susceptible to leakage which may be caused by either errors or irregularities.Using literature study method, this research attempts to explore the factors potentially related to village administrative governance and understanding of Village Financial System or Sistem Keuangan Desa (Siskeudes).The results indicate that there are five resultant variables, namely: understanding of Siskeudes, village financial management principles, special fund distribution or Village Fund Allocation (Alokasi Dana Desa/ADD), village financial administration, village financial reporting and accountability and understanding of village-owned property report. This research still needs to be developed further to test the validity of each variable generated in this research.
NONPROFIT ORGANIZATION FINANCIAL REPORTING STANDARDS IMPLEMENTATION IN CHURCH Janie, Dyah N. A.; Yulianti, Yulianti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.228-238

Abstract

This research was conducted in a church as a nonprofit organization operating in the religious field. This study aimed to analyze the application of PSAK No. 45 in financial reporting in a church. This study uses a descriptive qualitative analysis method, which is a study that describes and compares data obtained by observation, interviews, and documentation and analyzes using triangulation techniques. Informant research is based on the principle of appropriateness and adequacy. The basis of the principle of informants in this study was three people. The results showed that the adoption of PSAK No. 45 regarding the financial reporting of nonprofit organizations in the church is not appropriate because the reporting by the church has only been carried out as a whole, not as detailed in PSAK No. 45 regarding the financial reporting of nonprofit organizations.
Co-Authors Pawiro, Yulianti Yulianti Yulianti