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All Journal Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement
Susilatri Susilatri
Universitas Riau
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH AKUNTABILITAS, TRANSPARANSI DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PENGELOLAAN KEUANGAN DESA (STUDI EMPIRIS PADA PEMERINTAH DESA DI KABUPATEN SOLOK, SUMATRA BARAT) Abdul Latif; Enni Savitri; Susilatri Susilatri
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 2 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This study aims to determine: The effect of accountability on village financial management. The effect of transparency on village financial management. The effect of quality of human resource on village financial management. The population in this study was 74 villages in Solok Regency, West Sumatra. The sample used in this study was 43 villages with a total of 129 respondents. Respondents consist of: Village head, village secretary and head of finance. The sampling method used was proportional stratified random sampling. The analytical method used in this study is multiple linear regression analysis. The analytical method used is multiple linear regression analysis. The results of this study indicate that: Accountability influences village financial management. Transparency affects village financial management. Quality of human resource influence the village financial management. Penelitian ini bertujuan untuk menguji: Pengaruh akuntabilitas terhadap pengelolaan keuangan desa. Pengaruh transparansi terhadap pengelolaan keuangan desa. Pengaruh kualitas sumber daya manusia terhadap pengelolaan keuangan desa. Jumlah keseluruhan populasi pada penelitian sebanyak 74 Desa yang terletak di Kabupaten Solok, Sumatra Barat. Dalam penelitian ini, sampel yang dipakai sebanyak 43 desa yakni jumlah keseluruhan responden sebanyak 129. Responden terdiri dari: Kepala desa, Sekretaris desa dan Kaur keuangan. Metode pengambilan sampel menggunakan proportional stratified random sampling. Metode analisis yang digunakan ialah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: Akuntabilitas berpengaruh terhadap pengelolaan keuangan desa. Transparansi berpengaruh terhadap pengelolaan keuangan desa. Kualitas sumber daya manusia berpengaruh terhadap pengelolaan keuangan desa.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN PERKEBUNAN DI INDONESIA DAN MALAYSIA: FACTORS AFFECTING THE DISCLOSURE OF BIOLOGICAL ASSETS IN PLANTATION COMPANIES IN INDONESIA AND MALAYSIA Oetari Afrilia Ulfa; Nasrizal Nasrizal; Susilatri Susilatri; Pipin Kurnia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.83-100

Abstract

The purpose of this research is to evaluate and assess the impact of biological asset intensity, company size, KAP type, and profitability on the disclosure of biological assets by plantation companies listed on the Indonesian Stock Exchange and Malaysia Stockbiz between 2016 and 2018. The method used in this study is the method of documentation observation of the sample determined using purposive sampling method. The total samples of this study were 15 samples Indonesian plantation companies and 25 samples Malaysian plantation companies. Hypothesis testing is carried out by using multiple linear regression analysis techniques with the statistical test instrument by using SPSS 25. The results show that biological asset intensity and profitability have an effect on the disclosure of biological assets. Meanwhile, company size and type of KAP have no effect on the disclosure of biological assets in Indonesian plantation companies. Furthermore, in Malaysian plantation companies show that biological asset intensity affects the disclosure of biological assets. Meanwhile, company size, type of KAP and profitability have no effect on disclosure of biological assets.
Bimbingan teknis penyusunan laporan keuangan umkm di Kabupaten Rokan Hilir Desmiyawati Desmiyawati; Susilatri Susilatri; Hari Ardiansyah
Unri Conference Series: Community Engagement Vol 2 (2020): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.2.50-57

Abstract

So far, the potential of MSMEs has not been fully exploited. Many MSME activity actors (owners) often experience internal problems so that it is difficult to develop and compete both among MSMEs and with large producers. The problem of financial management is one of the problems that is often encountered in MSMEs. Some of the common financial management problems that are often encountered in MSMEs include the mixing of owner's personal finances with business finance, product pricing is often done simply and intuitively, without carefully calculating costs incurred, the method of recording transactions carried out is still not good and lack of knowledge about financial recording and financial management (accounting). Based on these problems, community service activities were carried out in collaboration between the service team, the Rokan Hilir Regency Cooperatives and UKM Service and several MSME players in Rokan Hilir Regency. The purpose of this activity is to increase the willingness or desire of MSME actors in Rokan Hilir Regency to use accounting to improve the financial performance of MSMEs. Then with this activity, it is hoped that participants will be able and skilled to prepare financial reports according to SAK EMKM so that it is useful in improving the performance of MSMEs.The results of the activity provide additional knowledge and understanding to MSME actors how the process of preparing financial statement is in accordance with SAK EMKM. Participants who are MSME players can compile financial statement starting with journalizing, posting to ledgers, trial balance and preparing income statements and statements of financial position
Co-Authors Abdul Latif Desmiyawati Desmiyawati, Desmiyawati Enni Savitri Hari Ardiansyah Nasrizal Nasrizal Oetari Afrilia Ulfa Pipin Kurnia Yesi Mutia Basri Yoland Prasetio