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All Journal FOKUS: Jurnal Kajian Keislaman dan Kemasyarakatan JASS (Journal of Accounting for Sustainable Society)
Zumaroh Zumaroh
IAIN Metro
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Efektivitas Pemberdayaan Masyarakat Melalui Dana Desa di Kabupaten Lampung Barat Zumaroh Zumaroh
FOKUS Jurnal Kajian Keislaman dan Kemasyarakatan Vol 4, No 1 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.051 KB) | DOI: 10.29240/jf.v4i1.731

Abstract

This research began with a community empowerment program launched through the Village Funds Budget. Community empowerment is the lowest priority in managing village funds after development and government. In fact, empowerment that currently does not reach 30% of the village funds budget can create a more independent community. However, until now the independence of the community has not been realized to its full potential. By using a socio-empirical research and program evaluation approach, it is expected that this research can obtain a real picture of the effectiveness of community empowerment through village funds in West Lampung. The community empowerment program launched by the government through the management of village funds in West Lampung is still not effective. This is caused by several factors, namely: the level of geographical difficulties of Pekon in the mountainous region, and the relatively low level of education of the community and Pekon apparatus. These causes make empowerment when viewed in terms of the programs offered are very good. However, the implementation is still not effective where the village funds management apparatus lacks the courage to develop the program on the grounds that there are no official technical guidelines from the regional government.
International Public Sector Accounting Standards (IPSAS) and , Good Government Governance in Indonesia and Malaysia Icih Icih; Putri Leonita Agustin; Asep Kurniawan; Mohammad H. Holle; Zumaroh Zumaroh
JASS (Journal of Accounting for Sustainable Society) Vol. 6 No. 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1283

Abstract

Application of government accounting standards is one part of good government governance. Most countries in the world have realized the importance of applying international standards for accounting (IFRS) and auditing (ISA). This is done to show the country's role in the international community. Developments in the application of international standards in the private sector have not kept pace with developments in the public sector (IPSAS), including ASEAN countries. Human resources and supporting infrastructure is one of the problems faced by ASEAN countries in implementing IPSAS. Based on this, the purpose of this study is to determine the level of IPSAS disclosure in ASEAN government financial reports for the year ending 2019-2020.The exploratory quantitative method is the method used in this study with data analysis using descriptive statistics. Indonesia and Malaysia were selected as samples. Implementation of IPSAS disclosures in the 2019 by Indonesia State is 34% and Malaysia State is 29%. In 2020 IPSAS disclosure by the Indonesian State is 45% and Malaysia State is 30%. The results of the study show that although the application of IPSAS in Indonesia is greater than in Malaysia, in general IPSAS disclosure in these two countries still needs to be improved
Co-Authors Asep Kurniawan Desi Wahyuni Icih Icih Mohammad H. Holle Putri Leonita Agustin