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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Fiany P. Shanda, Firdha A. Putri, Aditya F. Riansyah
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Economics, Econometrics & Finance

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PENGARUH PENGELOLAAN KEUANGAN DAN SISTEM INFORMASI AKUNTANSI TERHADAP TRANSPARANSI KINERJA KEUANGAN BUMDES Devi R. Wijaya; Fiany P. Shanda, Firdha A. Putri, Aditya F. Riansyah; Anita N. Andriyanto, Fanny A. Rahmasari, Vina Rustandy; Daniel Nababan, Romanus R. Sinaga, Vabian Reynaldi, Harry C. Adi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.657 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1171

Abstract

This study aims to determine the effect of financial management variables and accounting information systems on financial performance transparency variables. The research was conducted using qualitative methods and using a case study approach, and samples were taken from 32 respondents. This research was conducted in BUMDes Sauyunan, Cihideung Village, Parongpong District, West Bandung Regency with the aim of increasing understanding in managing BUMDes finance through the System Information Accounting. Hypothesis testing in this study using SPSS tools. The results showed that the Financial Management variable (X1) had no effect on the Financial Performance Transparency variable (Y), while the Accounting Information System variable (X2) had an effect on the Financial Performance Transparency variable (Y).
Co-Authors Anita N. Andriyanto, Fanny A. Rahmasari, Vina Rustandy Daniel Nababan, Romanus R. Sinaga, Vabian Reynaldi, Harry C. Adi Devi R. Wijaya