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DETERMINANTS OF THE QUALITY OF BUMDES FINANCIAL STATEMENT IN ALALAK DISTRICT Rifqi Novriyandana; Nadhifa Tahta Lailata
Jurnal Trial Balance Vol. 2 No. 2 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i2.103

Abstract

BUMDes is the government's bid to improve the welfare of rural communities, but many are still troubled by poor quality financial reports. The purpose of this study was to determine how the quality of BUMDes financial reports in Alalak sub-district is influenced by human resource competence, information technology utilization, and internal control systems. This research uses quantitative methods. The purposive sampling method was used to determine the research sample. The selected sample consists of advisors, supervisors, directors, secretaries, treasurers, and financial staff from 10 BUMDes that are still operating in Alalak sub-district. The analysis in this study is in the form of data quality tests, classical assumption tests, hypothesis tests, and multiple linear regression tests using the SPSS version 25 program. The findings indicated that the competence of human resources and the use of information technology positively influenced the quality of BUMDes financial reports in the Alalak sub-district. However, the variable of the internal control system was found to have no impact on the quality of these financial reports in the same area.
Kepatuhan Pedagang Pasar Terhadap Pembayaran Retribusi: Studi Empiris Pada Pasar Antasari Banjarmasin Rifqi Novriyandana; Fatimatus Zahroh
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 2 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i2.122

Abstract

Market retribution is a levy charged for the use of market spaces provided by local governments. This study analyzes the influence of knowledge, tariff, market facilities, and retribution regulations on compliance with retribution payments at Antasari Market, Banjarmasin. With a population of 371 traders, the Slovin formula resulted in a sample of 156 traders. Multiple linear regression analysis using SPSS version 25 revealed that knowledge, tariffs, and regulations significantly influence compliance, while market facilities do not.