Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Eksplorasi Akuntansi (JEA)
Wahyu Ramadhan
Fakultas Ekonomi, Universitas Negeri Padang
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Faktor - Faktor Yang Mempengaruhi Kesiapan Aparatur Desa dalam Implementasi Pengelolaan Keuangan Dana Desa pada Masa Pandemi Covid-19 Wahyu Ramadhan; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.409

Abstract

This study aims to determine the effect of communication, human resource competence, resistance to change and leadership commitment to the readiness of the apparatus in managing village funds during the pandemic. The population of this research is all Nagari apparatus in XX Koto District. The sample used is 72 respondents with total sampling technique. This study uses quantitative methods by distributing questionnaires directly. This study was tested using multiple regression analysis. The results obtained from this study indicate that communication and resistance to change have no significant effect on the readiness of village officials in managing village funds during the pandemic, while human resource competence and leadership commitment have a significant positive effect on the readiness of village officials in managing village funds during the pandemic.
Pengaruh Kompetensi, Sistem Pengendalian Internal, Peran Perangkat Desa, dan Kualitas Penyajian Laporan Keuangan terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Alokasi Dana Desa Wahyu Ramadhan; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i4.415

Abstract

This study aims to determine the Effect of Competence, Internal Control System, Role of Village Apparatus and Quality of Financial Statement Presentation on Village Government Accountability in Managing Village Fund Allocation (ADD) (Empirical Study in Nagari district of Solok). The data in this study used primary data obtained from the village apparatus. The sampling technique used random sampling method. The sample used in this study were 24 nagari in the district of Solok and the respondents were village officials who worked in the Wali Nagari office as many as 72 village officials. The village apparatus consists of the Village Head, Secretary, and Treasurer. Data analysis using multiple regression analysis. The results of this study indicate that (1) Competence has a positive and significant effect on Village Government Accountability in Managing Village Fund Allocations (ADD), (2) Internal Control System has a positive and significant impact on Village Government Accountability in Managing Village Fund Allocations (ADD), (3) The role of Village Apparatus has a positive and significant effect on Village Government Accountability in Managing Village Fund Allocations (ADD), (4) Quality of Financial Statement Presentation has a positive and significant impact on Village Government Accountability in Managing Village Fund Allocations (ADD).
Co-Authors Fefri Indra Arza