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All Journal JAM Jurnal Dinamika Akuntansi INTEGRALISTIK Among Makarti Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Monex: Journal of Accounting Research Jurnal Akuntansi dan Pajak AdBispreneur Jurnal RAK (Riset Akuntansi Keuangan) Journal of Economic, Management, Accounting and Technology (JEMATech) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal REP (Riset Ekonomi Pembangunan) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Economic and Education Journal (Ecoducation) Bilancia : Jurnal Ilmiah Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL AKUNTANSI JAAF (Journal of Applied Accounting and Finance) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Equity: Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Riset Manajemen dan Akuntansi (JURIMA) Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Jurnalku Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Jurnal Mutiara Ilmu Akuntansi Journal of Public and Business Accounting Jurnal Riset Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Santri : Jurnal Ekonomi dan Keuangan Islam Economic and Education Journal (Ecoducation) Ecoducation Journal of Business and Information System Jurnal Akuntansi
Nuwun Priyono
Akuntansi, Fakultas Ekonomi, Universitas Tidar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Mutiara Ilmu Akuntansi

 1 
Analisis Penerapan Aplikasi Sistem Keuangan Desa (SISKEUDES) Dalam Peningkatan Kualitas Akuntabilitas Keuangan Desa Di Desa Karangrejo Kecamatan Selomerto Oktavianindita Putri Utami; Erni Agustin; Nuwun Priyono
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1489

Abstract

This study aims to determine the implementation of SISKEUDES in improving the quality of village financial accountability in Karangrejo Village, Selomerto District. This research uses descriptive method with qualitative analysis using the implementation model. Data collection was carried out by library research, observation, and in-depth interviews. The research location is in Karangrejo Village, Selomerto District, Wonosobo Regency. Data analysis uses data reduction, data presentation, and data verification or conclusions. The results showed that the management of the SISKEUDES application in Karangrejo Village, Selomerto District, Wonosobo Regency had been carried out in an accountable manner. performance indicators. With the SISKEUDES application, the village government is greatly assisted in managing village finances and budgets and also provides accuracy in reports that have been made and upholds reporting transparency and accountability.
Perencanaan Pembangunan Desa Wisata Wanurejo Dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat Desa Arista Puji Utami; Arum Nur Aulia; Nuwun Priyono
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1492

Abstract

Industri pariwisata memiliki peluang besar dan menjadi sektor yang berskala global dalam perekonomian. Pariwisata memainkan peran sentral dalam mengembangkan ekonomi di berbagai negara. Sektor pariwisata di desa-desa merupakan salah satu potensi untuk meningkatkan PADes di Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana status Desa Wanurejo sebagai desa wisata berdampak pada ekonomi masyarakat lokal dan bagaimana peningkatan literasi keuangan masyarakat setelah adanya desa wisata. Untuk memberikan gambaran tentang validitas ide, metode deskriptif kualitatif digunakan. Data primer berasal dari wawancara dengan para pelaku sadar desa wisata: seorang kepala desa, seorang pelaku UMKM di Desa Wanurejo, dan penjaga loket. RIPPARDA (Rencana Induk Kepariwisataan Daerah) Kabupaten Magelang Tahun 2014–2034 Nomor 4 Tahun 2015 menetapkan kebijakan yang mengatur desa wisata di Kabupaten Magelang.
Proses Penyusunan Anggaran Pendapatan Dan Belanja Desa Studi Kasus Desa Tegalrejo, Kecamatan Tegalrejo, Kabupaten Magelang Nunky Vinalia; Ratna Sefitriya; Nuwun Priyono
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1499

Abstract

Proses Penyusunan Anggaran Pendapatan Dan Belanja Desa (APBDesa) menurut Permendagri No 113 Tahun 2014. Penelitian ini merupakan jenis penelitian bersifat kualitatif dengan tujuan untuk mengetahui bukti-bukti terkait proses penyusunan anggaran pendapatan belanja desa apakah sesuai atau belum menurut Permendagri no 113 tahun 2014. Jenis metode penelitian ini adalah diskriptif dengan jenis pendekatan kualitatif. Hasil penelitian menunjukkan bahwa proses penyusunan APBDesa beserta perencanaan, pelaksanaan dan pertanggungjawaban pelaporan pada APBDesa sudah sesuai dengan Permendagri No 113 Tahun 2014
Analisis Efektivitas Pengelolaan Anggaran Pendapatan Dan Belanja Desa (APBDes) Desa Purwosari, Kabupaten Magetan Tahun 2019-2022 Panca Safira Amelia; Irvan Bari Alghani; Nuwun Priyono
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1508

Abstract

This study aims to analyze the realization of the management of the Village Revenue and Expenditure Budget. Village Revenue and Expenditure Budget is an important financial instrument in managing village finances to finance various development activities and public services at the village level. In this study, we use methods to study the implementation of Village Revenue and Expenditure Budget management in different contexts. The data used includes the budget that has been allocated, the realization of expenses, and related financial reports. Apart from that, we also involved interviews with related parties such as village financial managers, village heads, and community members. The results of this study indicate that there are still some problems in managing the Village Revenue and Expenditure Budget. Some of them are a lack of understanding of the budgeting process, weaknesses in monitoring and evaluating budget use, and low community participation in decision-making processes related to Village Revenue and Expenditure Budget. In addition, there were also indications of misuse of funds and corrupt practices that needed to be followed up by the competent authorities. This study provides recommendations for improving the management of village budgets, including strengthening the capacity of village financial managers, increasing transparency and accountability in village financial reporting, and increasing participation the community in making decisions related to the management of the APBDes. It is hoped that the results of this research can provide valuable input for the village government and related stakeholders to increase the effectiveness and efficiency of Village Revenue and Expenditure Budget management in order to realize sustainable development at the village level.
Analisis Penerapan Aplikasi Sistem Keuangan Desa (SISKEUDES) Dalam Peningkatan Kualitas Akuntabilitas Keuangan Desa Di Desa Karangrejo Kecamatan Selomerto Oktavianindita Putri Utami; Erni Agustin; Nuwun Priyono
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1489

Abstract

This study aims to determine the implementation of SISKEUDES in improving the quality of village financial accountability in Karangrejo Village, Selomerto District. This research uses descriptive method with qualitative analysis using the implementation model. Data collection was carried out by library research, observation, and in-depth interviews. The research location is in Karangrejo Village, Selomerto District, Wonosobo Regency. Data analysis uses data reduction, data presentation, and data verification or conclusions. The results showed that the management of the SISKEUDES application in Karangrejo Village, Selomerto District, Wonosobo Regency had been carried out in an accountable manner. performance indicators. With the SISKEUDES application, the village government is greatly assisted in managing village finances and budgets and also provides accuracy in reports that have been made and upholds reporting transparency and accountability.
Perencanaan Pembangunan Desa Wisata Wanurejo Dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat Desa Arista Puji Utami; Arum Nur Aulia; Nuwun Priyono
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1492

Abstract

Industri pariwisata memiliki peluang besar dan menjadi sektor yang berskala global dalam perekonomian. Pariwisata memainkan peran sentral dalam mengembangkan ekonomi di berbagai negara. Sektor pariwisata di desa-desa merupakan salah satu potensi untuk meningkatkan PADes di Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana status Desa Wanurejo sebagai desa wisata berdampak pada ekonomi masyarakat lokal dan bagaimana peningkatan literasi keuangan masyarakat setelah adanya desa wisata. Untuk memberikan gambaran tentang validitas ide, metode deskriptif kualitatif digunakan. Data primer berasal dari wawancara dengan para pelaku sadar desa wisata: seorang kepala desa, seorang pelaku UMKM di Desa Wanurejo, dan penjaga loket. RIPPARDA (Rencana Induk Kepariwisataan Daerah) Kabupaten Magelang Tahun 2014–2034 Nomor 4 Tahun 2015 menetapkan kebijakan yang mengatur desa wisata di Kabupaten Magelang.
Proses Penyusunan Anggaran Pendapatan Dan Belanja Desa Studi Kasus Desa Tegalrejo, Kecamatan Tegalrejo, Kabupaten Magelang Nunky Vinalia; Ratna Sefitriya; Nuwun Priyono
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1499

Abstract

Proses Penyusunan Anggaran Pendapatan Dan Belanja Desa (APBDesa) menurut Permendagri No 113 Tahun 2014. Penelitian ini merupakan jenis penelitian bersifat kualitatif dengan tujuan untuk mengetahui bukti-bukti terkait proses penyusunan anggaran pendapatan belanja desa apakah sesuai atau belum menurut Permendagri no 113 tahun 2014. Jenis metode penelitian ini adalah diskriptif dengan jenis pendekatan kualitatif. Hasil penelitian menunjukkan bahwa proses penyusunan APBDesa beserta perencanaan, pelaksanaan dan pertanggungjawaban pelaporan pada APBDesa sudah sesuai dengan Permendagri No 113 Tahun 2014
Analisis Efektivitas Pengelolaan Anggaran Pendapatan Dan Belanja Desa (APBDes) Desa Purwosari, Kabupaten Magetan Tahun 2019-2022 Panca Safira Amelia; Irvan Bari Alghani; Nuwun Priyono
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1508

Abstract

This study aims to analyze the realization of the management of the Village Revenue and Expenditure Budget. Village Revenue and Expenditure Budget is an important financial instrument in managing village finances to finance various development activities and public services at the village level. In this study, we use methods to study the implementation of Village Revenue and Expenditure Budget management in different contexts. The data used includes the budget that has been allocated, the realization of expenses, and related financial reports. Apart from that, we also involved interviews with related parties such as village financial managers, village heads, and community members. The results of this study indicate that there are still some problems in managing the Village Revenue and Expenditure Budget. Some of them are a lack of understanding of the budgeting process, weaknesses in monitoring and evaluating budget use, and low community participation in decision-making processes related to Village Revenue and Expenditure Budget. In addition, there were also indications of misuse of funds and corrupt practices that needed to be followed up by the competent authorities. This study provides recommendations for improving the management of village budgets, including strengthening the capacity of village financial managers, increasing transparency and accountability in village financial reporting, and increasing participation the community in making decisions related to the management of the APBDes. It is hoped that the results of this research can provide valuable input for the village government and related stakeholders to increase the effectiveness and efficiency of Village Revenue and Expenditure Budget management in order to realize sustainable development at the village level.
Co-Authors Afifa, Mia Ardhi Nur Agustiyana Lailatus Sholikhah Agustiyana Lailatus Sholikhah Alwi, Sofwan Angelina Yunita Munte Ardiyanti, Wiwit Isna Aria Oktavian Arifah, Siti Arista Puji Utami Arum Nur Aulia Astutik, Erni Puji Ayunda Putri Nilasari Ayunda Putri Nilasari Bharata, Risma Wira Bilqis, Husnun Karina Cahyani, Arma Riski Nur Chaidir Iswanaji chaidir iswanaji Dedy Firmansyah Difa Ayu Nindyatami Savitri Dila Manik Arfath Divana Meliyana Dwi Nurrahmawati Dynaindar, Intan Jaya Edho Soekarno Putra Endah Purwaningsih Endang Kartini Panggiarti Endang Kartini Panggiarti Erni Agustin Erni Puji Astutik Eva Wulandari Eva wulandari, Eva Fatimah, Ari Nurul Fatimah, Ari Nurul Fuad Yanuar Hadi Sasana Hadi Sasana Hanum Indrianingrum Husnun Karina Bilqis Ika Sulistiani Indrianingrum, Hanum Irvan Bari Alghani Iswanaji, Chaidir Jaka Prasetya Jaka Prasetya Juli Prijanto, Whinarko Khoir, M. Nuwafal Latifah Fitriyani Lintang Citra Cristiani Lisna Wati Lisnawati Lisnawati Lisnawati maya maghfiroh Meliyana, Divana Muhamad Wahyudi Mukaromah, Ricky Nibras Anny Khabibah Nila Ayu Pratiwi Novitaningtyas, Ivo Nunky Vinalia Nur Khasanah Nurul, Ari Nurul Fatimah Octavia Lhaksmi Pramudyastuti Oktavianindita Putri Utami Panca Safira Amelia Panji Kusuma Prasetyanto Prasetyanto, Panji Kusuma Prisma Dwi Anggraeni Puspita Geatri Br Perangin-Angin Ratna Sefitriya Refina Pramudya Wardana Ricky Mukaromah Ricky Mukaromah Rifai, Fuad Yanuar Akhmad Rina Trisnawati Riris Nur Alia Risma Usriyati Risma Wira Bharata RISMA WIRA BHARATA Risma Wira Bharata Rizka Amalia Saadah Romadhoni, Choirunisa Ruqidul Hajah Alhabsi Setyawan, Supanji Sholikhah, Agustiyana Lailatus Silvia Maharani Siti Afidatul Khotijah Siti Afidatul Khotijah Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Suci Nasehati Sunaningsih sudati nur safiah Sudati Nur Sarfiah Supanji Setyawan Suryatimur, Kartika Pradana Surytimur, Kartika Pradana Utpala Rani Whinarko Juli Prijanto Whinarko Juli Prijanto Whinarko Juliprijanto Whinarko Juliprijanto Wira Bharata, Risma Wiwit Ardiyanti Yassirly Amriya Yoga Yuniadi Yuanne Gabrila Sriyanto Yulida Army Nurcahya