Article Per Year (5 Year)
p-Index From 2020 - 2025
2.633
P-Index
This Author published in this journals
All Journal Accounting Infestasi Journal of Auditing, Finance, and Forensic Accounting Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia Open Access Indonesia Journal of Social Sciences AJAR (Asian Journal of Accounting Research) (e-Journal) Open Access Indonesia Journal of Social Sciences Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) Economics, Business, Accounting & Society Review Journal of Applied Accounting Carmin: Journal of Community Service JUTRIANCE JURALINUS
Rifqi Novriyandana
University Of Lambung Mangkurat, Banjarmasin, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
DETERMINANTS OF THE QUALITY OF BUMDES FINANCIAL STATEMENT IN ALALAK DISTRICT Rifqi Novriyandana; Lailata, Nadhifa Tahta
Jurnal Trial Balance Vol. 2 No. 2 (2024)
Publisher : Jurnal Trial Balance

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.
Co-Authors Arifuddin Arifuddin Darmawati Darmawati Darwis Said, Darwis Dewi Lesmanawati Dr. Prihantoro one Enny Hardi Fadhlina, Fadhlina Fathul Jannah, Fathul Hudaya, Muhammad ISNAWATI Isnawati Isnawati Isnawati Junus, Amiruddin Lailata, Nadhifa Tahta Lili Safrida Limarjan, Sustinah Limarjani, Sustinah Maulida, Sri Mediaty Melllani Yuliastina Miliya, Hisni Muchammad Yusup Nor Hikmah Nor Hikmah Rasidah Rasidah Rasidah, Rasidah Ratna Ayu Damayanti Reja Fahlevi Rijal, Muhammad Sarwani Sarwani, Sarwani Sustinah Limarjani Wahyudin Nor Wia Rizqi Amalia Wimby Wandary Zahroh, Fatimatus