Article Per Year (5 Year)
p-Index From 2021 - 2026
5.554
P-Index
This Author published in this journals
All Journal JAM Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION MAJAMATH: Jurnal Matematika dan Pendidikan Matematika JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis JURNAL KOULUTUS Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Jurnal Manajemen Universitas Bung Hatta EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Eksplorasi Akuntansi (JEA) ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Ilomata International Journal of Social Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Nusantara Bima Journal : Business, Management and Accounting Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Sains dan Informatika : Research of Science and Informatic International Journal of Advanced Science Computing and Engineering Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) Entrepreneurship and Small Business Research SJEE (Scientific Journals of Economic Education)
Wiwik Andriani
Politeknik Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 51 Documents
Search

 2   3   4   5   6 
Pengaruh Transparansi, Partisipasi, Kompetensi Aparatur, dan Pemahaman Regulasi terhadap Akuntabilitas Dana Desa dalam Perspektif Pengendalian Internal Vira Maulina; Ghina Haniyah; Wiwik Andriani
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effects of transparency, community participation, village apparatus competence, and regulatory understanding on the accountability of village fund management in Tanah Datar Regency from an internal-control perspective. Data were collected during 9–15 July 2025 through a quantitative survey of 14 nagari selected purposively, with one nagari representing the highest village-fund budget in each sub-district. The unit of analysis was the individual official. Six officials directly involved in financial management were included from each nagari, resulting in 84 distributed, returned, and usable questionnaires and a 100% effective response rate. Multiple linear regression was performed using SPSS 25. The findings show that all four predictors have positive and significant associations with accountability, both partially and simultaneously. Transparency has the largest standardized beta in the estimated model (β = 0.348), followed by apparatus competence (β = 0.315), regulatory understanding (β = 0.220), and community participation (β = 0.198). The mapping of these predictors to COSO components is a conceptual interpretation used to explain plausible control mechanisms, not a direct empirical test of the effectiveness of individual COSO components. The study therefore offers a contextual contribution in the distinctive nagari governance setting and an interpretative contribution by integrating the regression findings with an internal-control perspective.
Co-Authors - Johan Afridian Wirahadi Ahmad Alang Sari, Putrie Alvionita, Revi Amy Fontanella Ananto, Rangga Putra Andani Eka Putra Angriani, Ria Annisa Oktaviona Aprilyani Wirheny Putri Armel Yentifa Armel Yentifa Asratul Rahmi Ayu, Melati Sukma Aziyah, Herlina Bella Kurnia Putri Daffa, Muhammad Dandi Aprila Dedy Djefris Defni, - Dini Marisa Dita Maretha Rissi Diviana, Sukma Eka Rosalina Eka Rosalina Eka Siskawati Elfitri Santi Fera Sriyunianti Fera Sriyuniati Ferdi Afrizon Firman Surya Fitra Oliyan Fitri Nova, Fitri Ghina Haniyah Gusmita Sofia Gustati Gustati Hasanah, Anggun Desmita Hendri Wira Hidayatul Ihsan I Gusti Bagus Wiksuana Irda Rosita Leoni, Prima Widitia Megawati Nawara Putri Muhammad Ansar Muhammad Daffa Mustika, Rasyidah Natsir, Irmawaty Nur’aini Permata Salsabilla Dapersal Putri, Sanniyah Alya Rahmadani Resti Nofita Rini Frima Roni Putra Roni Putra Safitri, Anisa Zelvia Sarumaha, Anastasia Yaniarwana Siswanto, Azi Sixtia Apriyana Asrul Syafira Ramadhea Jr Tatag Yuli Eko Siswono Tri Dyah Prastiti Ulfah Arima Rm Ulfi Maryati Vira Maulina Wina Nofrima Fitri Yossi Septriani Zahara Zahara Zahara Zalida Afni