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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan PRIVE: Jurnal Riset Akuntansi dan Keuangan (JRAMB) Jurnal Riset Akuntansi Mercu Buana Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Accounting Global Journal Jurnal Fairness Jurnal Akuntansi
Ratna Purnama Sari
Universitas PGRI Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal Fairness

 1 
PENGARUH LITERASI KEUANGAN, DIGITAL PAYMENT DAN KEMAMPUAN MENYUSUN LAPORAN KEUANGAN TERHADAP KINERJA UMKM Zidni Husnia Fachrunnisa; Nugraeni Putrie Windarti; Ratna Purnama Sari
JURNAL FAIRNESS Vol. 14 No. 1 (2024): Vol. 14 No. 1 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i1.33329

Abstract

MSMEs can drive the country's economic growth, however, the performance of MSMEs has experienced a slowdown due to the Covid 19 pandemic. So, this research aims to find out what factors can encourage the performance of MSMEs. This research uses internal and external organizational factors that can influence MSME performance, such as financial literacy, digital payment, and the ability to prepare financial reports. The population of this research is MSMEs in Bantul Regency. The sampling method uses a purposive sampling technique with the criteria of MSMEs that have used digital payments and financial records. The samples that can be used are 108 MSMEs in Bantul Regency. Data collection was carried out using a questionnaire method which was distributed offline by visiting MSMEs and online using Google from. Data processing uses the SPSS Statistics 26.0 application. Data were analyzed using multiple linear regression analysis. The research results show that financial literacy and the use of digital payments have no effect on MSME performance, while the ability to prepare financial reports has a positive effect on MSME performance. High or low levels of financial literacy and the use of digital payments do not affect the performance of MSMEs. Meanwhile, the higher the ability to prepare financial reports, the higher the performance of MSMEs will be. MSMEs that prepare financial reports can evaluate their business performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS KALURAHAN DENGAN IDM PREDIKAT MANDIRI DI KABUPATEN SLEMAN) Vidya Vitta Adhivinna; Raafi Astrian Yudhistira; Ratna Purnama Sari; Rahandhika Ivan Adyaksana
JURNAL FAIRNESS Vol. 14 No. 1 (2024): Vol. 14 No. 1 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i1.33698

Abstract

This study aims to test and obtain empirical evidence of the positive effect of transparency, the quality of village apparatus on the accountability of village fund management. This study uses primary data in the form of a survey by distributing questionnaires directly to 44 villages that received IDM with 352 respondents. The sampling technique used was purposive sampling technique with criteria based on Permendagri No. 20 of 2018. The data testing method is descriptive statistical test, data quality test, and hypothesis testing. The results of this study indicate that transparency, the quality of village officials, and the government's internal control system have a significant effect on the accountability of village fund management
Co-Authors Agesti Dwi Setyaningrum Agung Budiyanto Anandita Zulia Putri Budiarto, Dekeng Setyo Citra Setia Mulyani Deden Prasetyo Detasya Rigian May Dina Triastuti Nugraeni Putrie Windarti Raafi Astrian Yudhistira Rahandhika Ivan Adyaksana Rani Eka Diansari Shinta Suryaningrum Sri Widodo Vidya Vitta Adhivinna Zidni Husnia Fachrunnisa