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All Journal Income Journal: Accounting, Management and Economic Research Jurnal Ilmiah Ekonomi dan Manajemen
Devi Natalia
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Economics, Econometrics & Finance Education Other

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ANALISIS EFEKTIVITAS APLIKASI SISTEM KEUANGAN DESA DALAM MENINGKATKAN AKUNTANBILITAS PENGELOLAAN ALOKASI DANA DESA DI TANJUNG MERAHE KECAMATAN SELESAI KABUPATEN LANGKAT Devi Natalia; Yenni Samri Juliati Nasution
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2375

Abstract

The aim of conducting this research is to find out how the implementation and effectiveness of the siskeudes application is in increasing accountability in managing village fund allocation in Tanjung Merahe Village, Finish District, Langkat Regency. The research uses qualitative methods with a descriptive approach. Data sources are obtained from primary data and secondary data. The data collection techniques used were observation, interviews and documentation. Data analysis techniques include data reduction stages, data presentation and drawing conclusions. The results of the research show that the Tanjung Merahe Village Government has used the siskeudes application in managing the allocation of village funds very well, seen from the implementation level of 77% which was obtained using the statistical analysis formula according to Dean J Champion and also the village financial system application is said to be effective because it has succeeded in fulfilling indicators of the effectiveness of the information system initiated by Delon Mclean as well as accountability reports on village fund allocations produced in accordance with established regulations, also supported by the implementation of village fund allocation budget realization with a percentage level of 100% as measured by the effectiveness ratio.
Pengaruh Literasi Keuangan dan Kualitas Kinerja Pelaporan Keuangan Terhadap Keberlanjutan Usaha Mikro, Kecil, dan Menengah di Desa Pereng, Kabupaten Prambanan Devi Natalia; Ika Wulandari
Income Journal: Accounting, Management and Economic Research Vol 3 No 3 (2024): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i3.76

Abstract

The observational data that highlights the significance of financial reporting for businesses especially as a way to account for the financial transactions that occur within them was the driving force for this study. The goal of this study is to ascertain how financial literacy and the performance quality of financial reports affect business sustainability in Micro, Small and Medium Enterprises in Pereng Village. Business continuity is the dependent variable that is quantitative study, whereas financial literacy and the effectiveness of financial statement quality are the independent variables. In this study, the population that became the subject of research as a whole was used as a sample in a saturated sampling approach, having a 50 responder sample size. Primary data were used to create the study's data. This data collection technique is an interview and distributes questionnaires. Data from multiple linear analysis studies were displayed using the Statistical Package for the Social Sciences (SPSS) version 25 application. The findings indicated that the level of financial statement performance has a favorable and substantial effect on business continuity while financial literacy has no bearing on it. With these findings, it is expected that the government, acting as a regulator, academia, the private sector, acting as a catalyst, and the community, acting as an enabler, will contribute significantly to the growth of financial literacy in MSMEs in Pereng Village, Prambanan District
Co-Authors Ika Wulandari Yenni Samri Juliati Nasution