Lina Nasihatun Nafidah
STIE PGRI Dewantara Jombang

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Journal : AKUNTABILITAS

Implementasi Transaksi Non-Tunai Sebagai Dasar Tata Kelola Pemerintah Yang Baik: Studi Kasus pada Pemerintah Kabupaten Jombang Suluh Hendrawan; Nur Anisah; Lina Nasihatun Nafidah
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.124 KB) | DOI: 10.15408/akt.v12i2.12150

Abstract

The implementation of non-cash transactions in local governments is the government's step in the struggle for the public interest. This study discusses how to implement non-cash transactions in local government in an effort to realize good governance. With qualitative case studies obtained, the data in this study were collected by in-depth interviews. The results of this study prove that accountability, approval and administrative order have been successfully completed in the implementation of non-cash transactions. However, the efficiency of the use of the budget has not been able to optimize. Besides that, at the level of strategy, the system and structure are already running well. Factors of ability, human resources and leadership style that need to be considered in order to be successful in supporting good governance management strategies.
Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Jombang Lina Nasihatun Nafidah; Nur Anisa
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.38 KB) | DOI: 10.15408/akt.v10i2.5936

Abstract

This study aims to determine the accountability of village financial management that includes planning implementation administration reporting accountability of financial management of village finances in Jombang regency. The research method used qualitative descriptive by compiling the financial management of Sumbermulyo village in conformity with the Local Head of Government Regulation Number 33 of 2015 on Management of Village Finance.  With data collection techniques through interviews and direct observation of the object of research.  Determination of observation area is done by considering the small amount of village fund acceptance or allocation of village fund. The results of this study indicate that based on Regent Regulation No. 33 of 2015 on the management of Village Finance outline management of Village Finance has reached accountability.  In addition village counseling is still needed from the local government to intensively assist the village to realize accountability of village financial management.