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All Journal Jurnal Ilmu dan Industri Peternakan JURNAL GALUNG TROPIKA Sinergitas Multidisiplin Ilmu Pengetahuan dan Teknologi (SMIPT) Community Development Journal: Jurnal Pengabdian Masyarakat REKASATWA : Jurnal Ilmiah Peternakan Jurnal Dedikasi Journal AK-99
Fitriani Fitriani
Universitas Muhammadiyah Parepare
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Journal AK-99

 1 
THE EFFECT OF REGIONAL REVENUE AND EXPENDITURE BUDGET REALIZATION ON ECONOMIC GROWTH IN ENREKANG REGENCY Yasri Tarawiru; Fitriani Fitriani; Nur Wildayanti B
Journal AK-99 Vol. 2 No. 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.814 KB) | DOI: 10.31850/ak99.v2i2.1988

Abstract

The purpose of this research is to determine the effect of the revenue budget realization on economic growth in 2016-2020 period, to find out regional expenditure on economic growth in Enrekang Regency for 2016-2020 period, to find out theregional revenue and expenditure budgets realization has an effect on economic growth in 2016-2020 period. Quantitative (descriptive) analysis method, which analyzes data on the Regional Revenue and Expenditure Budgets realization on economic growth in Enrekang Regency. Quantitative method, multiple linear regression method, namely to see the effect of regional revenue (X1) and expenditure (X2) oneconomic growth (Y). The results of the study stated that from the table of results of the f-test analysis, namely the effect of regional revenue on economic growth obtained the value of t-count > t-table (-2,101 < -2,131) at a significant level of 0.05. Then there is a significant effect between revenue and the value of economic growth. So that hypothesis 1 is accepted. Based on the partial test results, on the table of t-test analysis, the effect of regional expenditure on economic growth is obtained by the value of t-count > t-table (-1.980 <-2.131) at a significant level of 0.05, so Ha is accepted, meaning that partially there is a significant effect between regional expenditure and economic growth. So that hypothesis 2 is accepted. In the study entitled the effect of regional revenue and expenditure budgets realization on economic growth in Enrekang Regency. The variable used in this study was the effect of regional revenue and expenditure budgets on economic growth being the independent and dependent variable, namely the regional revenue and expenditure budgets has a significant effect. So that hypothesis 3 is accepted.
Financial Management Standards For Bumdes Madalleng Cemba Village, Enrekang District Fitriani Fitriani; Rani Laela Anggraeni
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.116 KB) | DOI: 10.31850/ak99.v3i1.2286

Abstract

The basic problem is that BUMDesMadalleng, Cemba has not been able to implement Village Accounting optimally because BUMDes officials consider that the reporting principles presented in Village Accounting are very complicated while the Human Resources they have in terms of financial management lack knowledge in terms of financial governance. Therefore, the goal to be achieved in this research is to find out the Financial Management Standards which can be used as a guideline for BUMDes in managing finances while still referring to SAK ETAP. The method used in this research is a qualitative approach. The results obtained in this study support that financial management at BUMDesMadallengCemba, Enrekang District can run well, a reporting format is needed that is easy to understand and can be carried out by BUMDes managers. The basic thing that needs to be understood by BUMDes managers in preparing Financial Reports can be following SAK ETAP, namely improving the pattern of recording cash flows both received and issued. The preparation of these Financial Management Standards is expected that BUMDes managers in the future will be able to improve their financial management so that the level of public trust is getting bigger and participatory goals are expected to run optimally
Co-Authors Akbar Akbar Aldiansyah Aldiansyah Alpian Mardin Ananda Anugrah Ramadhan Andi Wafiah Andi Yusrianti Khadijah Arifin Arifin Asty Nurzamzani Samad Ayu Dwi Putri Rusman Emilia Irviani Giul Erviana Erviana I.D. Novieta Ikhwanul Mu’min Indarti R Intan Dwi Novieta Intan Dwi Novieta, Intan Dwi Juliawati Rauf Juliawati Rauf M. Ajir M. Ajir Muh Rijal Muh. Syahril R Muhammad Akbar Nur Rachmat AS Nur Wildayanti B Nurainun Nurainun Nurhaedah Nurhaedah Nurhapsa Nurmili Nurmili Rahmawati Semaun Rani Laela Anggraeni Rasbawati, Rasbawati Rio Andioko Suhardin Suhardin Syahrani Nurul Aprilia Wisti Mutiara Yasri Tarawiru