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All Journal Valid Jurnal Ilmiah Jurnal Ilmiah Akuntansi Kesatuan
Widowati Widowati
Sekolah Tinggi Ilmu Ekonomi AMM
Economics, Econometrics & Finance Social Sciences

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DETERMINAN YANG MEMPENGARUHI KEBERHASILAN PENGELOLAAN KEUANGAN DESA Yuli Astini; Agus Khazin Fauzi; Widowati Widowati
Valid: Jurnal Ilmiah Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (848.263 KB)

Abstract

The purpose of this study is to examine and analyze the influence of human resource quality and organizational commitment to the success of financial management of Labuhan Haji Village District of East Lombok Regency of West Nusa Tenggara Province as a form of implementation of Village Law No. 6 of 2014. The diversity of situation and condition of village apparatus in managing village finance is assumed to affect the ability of the village head and village apparatus in managing village finances. Yet, the commitment of the village staff/officers also effect the villagers prospesity. The data collection is using questioners from the leader of the village with his staffs in finances. Hypothesis technique examining use multiple liniear regression analysis. The results of this study indicate that the quality of human resources does not have significant effect on the success of village financial management. While the organizational commitment does have significant effect on the success of village financial management. In improving the quality of human resources, it is necessary to conduct village financial management training as to increase the understanding of the village apparatus in the village financial management. Besides, the village staff should increase the organizational commitment in village government
Analisis Pengaruh Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Lombok Utara Shinta Eka Kartika; Sutianingsih Sutianingsih; Widowati Widowati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.411

Abstract

This study aims to determine the level of growth, effectiveness, contribution, and prediction of revenue (PAD) in North Lombok Regency. The data collection technique uses documentation, namely data on regional retribution and PAD for the years 2014-2019. Data analysis using descriptive analysis. The results show that the growth of regional retribution has increased in 2014 and 2015 by 76.3 percent and 72 percent, respectively. Meanwhile, in 2016-2019, the realization of regional retribution decreased by 56.4 percent, 9 percent, 4.7 percent and 55.3 percent respectively. The level of effectiveness of the collection of regional retribution in 2014 was 114.4 percent (very effective). Meanwhile, in 2015 and 2016, respectively 89.1 percent and 88.2 percent (less effective). And in 2017, 2018 and 2019 respectively 66.9 percent, 74 percent and 39.9 percent or included in the ineffective category. The contribution of regional retribution to PAD in 2014-2019 was 16.82 percent (not good), 22.83 percent (good enough), 7.88 percent, 6.16 percent, 6.76 percent and 2.69 percent respectively (not very good). The prediction of regional retribution for 2020-2022 is obtained by an average revenue for three years, namely IDR 19,474,844,122 or there will be an average increase of 33 percent per year. Meanwhile, the PAD prediction obtained an average revenue of IDR 342,948,257,802 or there will be an average increase of 33 percent per year.
Co-Authors Astini, Yuli Fauzi, Agus Khazin Shinta Eka Kartika Sutianingsih Sutianingsih