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FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN KEUANGAN DESA Suhendri, Hendrik; Hardianto, Willy Tri; Handayanto, Adrian Junaidar; Tena, Petronela Daido
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 2 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i2.5002

Abstract

Tujuan: Deretan kasus penyalahgunaan, penyelewengan, maupun penyimpangan pengelolaan keuangan desa yang sampai saat ini terjadi, merupakan suatu fenomena yang memprihatinkan dan merupakan indikator pula akan lemahnya akuntabilitas publik. Tujuan penelitian ini adalah ingin mengetahui factor-faktor yang mempengaruhi akuntabilitas pengelolaan keuangan desa, Metode: Jenis penelitian ini adalah penelitian eksplanatori dengan pendekatan kuantitatif. Mengingat sifatnya tersebut, penelitian ini masuk ke dalam ranah paradigma positivisme. Teknik pengumpulan datanya dilakukan dengan observasi dan penyerahan kuesioner secara langsung kepada responden, Analisis data: jenis analisisdata yang digunakan adalah regresi berganda, Hasil dan diskusi: hasil uji parsial (uji-t) menunjukkan bahwa peran perangkat desa berpengaruh signifikan terhadap akuntabilitas pengelolaan keuangan desa. Hal ini ditunjukkan dengan signifikasi kurang dari 0,05, yakni 0,020. Sementara itu variabel aksebilitas laporan keuangan juga berpengaruh signifikan terhadap akuntabilitas pengelolaan keuangan desa. Ini terbukti dengan nilai signifikansinya di bawah 0,05, yakni 0,004. Tidak hanya itu, variabel pemahaman system akuntansi keuangan desa juga berpengaruh secara signifikan terhadap akuntabilitas pengelolaan keuangan desa (nilai signifikansi 0,000). Sementara itu hasil uji simultan juga menunjukkan bahwa ketiga variabel tersebut berpengaruh signifikan terhadap akuntabilitas pengelolaan keuangan desa (nilai signifikansi 0,000), Kesimpulan: Mengingat hasil r square yang menunjukkan nilai 0,781, ini bisa diartikan bahwa dimungkinkan ada variabel lain di luar model persamaan regresi berganda tersebut (nilai 0,219), yang akan mampu menjelaskan pengaruhnya terhadap akuntabilitas pengelolaan keuangan desa. Dengan demikian, untuk penelitian selanjutnya bisa digunakan variabel independent lainnya untuk diuji pengaruhnya terhadap variabel akuntabilitas pengelolaan keuangan desa.
The Influence of Service Quality and Non-Performing Loans On Customer Satisfaction at BPR Eka Dana Mandiri, Malang City Yasinta Mei; Cakti Indra Gunawan; Willy Tri Hardianto
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 1 (2026): February
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

Rural Banks (BPRs) are financial institutions that play an important role in supporting communities by providing credit, particularly to small and medium-sized enterprise (SME) entrepreneurs. This study aims to examine the effects of service quality and non-performing loans on customer satisfaction at BPR Eka Dana Mandiri in Malang City. The research employs multiple linear regression analysis. Data were collected through questionnaires distributed to customers and analyzed using quantitative associative methods. Based on responses from 89 respondents, the results indicate that good, friendly, and professional service significantly increases customer satisfaction. In contrast, non-performing loans have a negative and significant effect on customer satisfaction. Simultaneously, service quality and non-performing loans influence customer satisfaction, with a contribution of 30.6%
Redesigning Public Service: Strengthening the Service Capacity of Public Service Malls through the Malcolm Baldrige Framework Rohman, Abd.; Setyawan, Dody; Hardianto, Willy Tri
Journal of Local Government Issues Vol. 8 No. 2 (2025): September
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/logos.v8i2.38059

Abstract

Improving institutional performance is an absolute requirement in improving public service capacity, but Public Service Mall (MPP) often find operational challenges that render them ineffective. This research aims to analyze and describe how to strengthen employee and organizational performance to build a quality MPP in Malang City, going beyond previous studies that focused on implementation, partial effectiveness, or public satisfaction alone. The main problem identified is that the MPP's suboptimal performance is rooted in weaknesses in organizational work patterns such as rigidity, slowness of service processes, and fragmentation of services, which is allegedly not just an issue of individual employee capacity. This research uses a qualitative approach with the Malcolm Baldrige evaluation framework at MPP Malang City, this research collects primary data through purposive interviews with officials, employees, and the community, as well as secondary data in the form of archives and documentation. The results revealed fundamental problems in the dimensions of strategic leadership, quality planning, adaptive human resource management, utilization of data analysis, and integration of cross-agency processes, which caused the focus on meeting the expectations of the community to obtain fast and easy services to be neglected. Systematic adoption of the Baldrige model framework is recommended to strengthen visionary leadership, optimize data-based decisions, scalable planning, revitalize human resources, and redesign integrated processes to realize an efficient and community-oriented MPP.