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Journal : JAMER

Pengaruh PAD, DBH, DAU, dan SiLPA Terhadap Belanja Bantuan Sosial Pada Pemerintah Daerah Se-Bakorwil Madiun Nurharibnu Wibisono; Herry Purnomo; Endang Edy Rahaju
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 1 (2021): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.434 KB) | DOI: 10.33319/jamer.v2i1.44

Abstract

Abstract— This study aims to examine the effect of the Regional Original Revenue (PAD), the Revenue Sharing Funds (DBH), the General Allocation Fund (DAU), and the Remaining Budget Calculation (SiLPA) on Social Assistance Expenditure (Bansos) in Local Governments as the Madiun Regional Coordination (Bakorwil) both partially and simultaneously. The research objects were 10 (ten) Regional Governments in Bakorwil Madiun, East Java, Indonesia based on the realization of APBD data for the period 2011 - 2018. Multiple linear regression method with the help of SPSS 20 was used as an analytical tool in this study. The results of this study indicate PAD, DBH, and DAU affect the Social Assistance Expenditure in Local Governments as the Madiun Regional Coordination (Bakorwil). Whereas SiLPA has no effect on Local Governments as the Madiun Regional Coordination). Simultaneously shows PAD, DBH, DAU, and SiLPA influences the Social Assistance Expenditure in Local Governments as the Madiun Regional Coordination. Keywords—: Regional Original Revenue; Revenue Sharing Fund; General Allocation Fund; Remaining Budget Calculation; and Social Assistance Expenditure.
Faktor-Faktor Yang Mempengaruhi Pengelolaan Dana Desa (Desa Kare, Kecamatan Kare, Kabupaten Madiun) Nurharibnu Wibisono; Fatchur Rochman; Esa Nurwanti Nurwanti
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 1 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.5 KB) | DOI: 10.33319/jamer.v3i1.73

Abstract

It research aims to examine the influence of community participation, transparency & accountability in the supervision of dorp funds in Kare Village, Kare District, Madiun Regency. The sample in it research were village officials and RTs. Searching for main data through spread out questionnaires to the study sample. The data obtained were tested with regression of multiple linear studies. Study results show the variable of social participation has no effect on the supervision of village funds, the variable of transparency has an influence on the management of dorp funds, the variable of accountability has an effect on the management of dorp funds and the variables of community participation, transparency and accountability have an influence on the supervision of dorp funds. Adjsted R2 has a mark of 55.1%, which means that the variable of village fund supervision is affected by community participation, transparency and accountability while the rest 44.9% is the influence of other reasons not included in this research.