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All Journal Journal of Economic, Bussines and Accounting (COSTING) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Trends Economics and Accounting Research
Ratna Sari Dewi
Universitas Muslim Nusantara Al Wasliyah
Economics, Econometrics & Finance

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Determinan Akuntabilitas Dana Desa Pada Pemerintahan Desa Di Kecamatan Beringin Kabupaten Deli Serdang Yustika Yustika; Ratna Sari Dewi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.1735

Abstract

This study aims to determine the effect of Village Apparatus Competence, Community Participation and Internal Control System on Village Fund Accountability in Beringin District. This type of research is quantitative research. This research was conducted in 11 villages located in the District of Beringin. The population and sample in this study consisted of 55 people, each of which was the village head, village secretary, BPD village treasurer and the community of the 11 villages studied. The sampling technique used total sampling. Sources of data used in this study is primary data obtained by using a questionnaire and measured using a Likert scale. While the data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of computer software, namely the Statistical Package for Social Science (SPSS 25). The results in this study indicate that: Village Apparatus Competence partially and significantly has no effect on Village Fund Accountability. Community participation partially and significantly has no effect on Village Fund Accountability. The Internal Control System partially and significantly affects Village Fund Accountability. Competence of Village Apparatus, Community Participation and Internal Control System simultaneously and significantly affect Village Fund Accountability.
Determinan Potensi Fraud Dalam Pengelolaan Dana Desa Akibat Pandemi Covid-19 Pada Desa Novita Sari; Ratna Sari Dewi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.1909

Abstract

This study aims to determine the effect of village apparatus competence, internal control, and organizational commitment to the potential for fraud in the management of village funds in Serdang Bedagai Regency. This type of data in this study is quantitative data using a questionnaire as a means of obtaining data. This research was conducted in the village of Perbaungan sub-district Serdang Bedagai Regency as many as 24 villages. The population and sample in this study were 120 people, 5 people each in each village. The data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of SPSS software. The results of this study found that apparatus competence have a significant influence on the potential for fraud in the management of village funds in Serdang Bedagai Regency. While internal control and organizational commitment have no effect on the potential for fraud in the management of village funds in Serdang Bedagai Regency. On other results, it can be seen that simultaneously all independent variables have a significant influence on the potential for fraud in the management of village funds in Serdang Bedagai Regency.
Essential Hard skill For Student in VUCA Era: Literature Study Andri Soemitra; Anggia Sari Lubis; Ratna Sari Dewi; Debbi Chyntia Ovami
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.634

Abstract

The purpose of this article is to provide a literature study of essential hard skill for students in Volatility, Uncertainty, Complexity and Ambiguity (VUCA) era. The authors aim to base their new conceptualization on extensive evidence from literature review, and synthesis of the review of literature. An extensive literature review of essential hard skill for student in VUCA era is first carried out. Based on the review and synthesis of literature, an essential hard skill for student in VUCA era with three domain areas is conceptualized. The higher education curricula can now apply more specifically, any of the three dimensions areas of essential hard skill for student in VUCA era and understand the conditions under which a particular dimensions area is important for students to understand the changes caused by the VUCA and adjust the hard skills possessed by these changes.
Analisis Determinan Keandalan Pelaporan Keuangan Pemerintahan Desa Di Kabupaten Deli Serdang Annisa Rizkia; Ratna Sari Dewi; Ova Novi Irama; Debby Chyntia Ovami
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11357

Abstract

This research aims to determine and analyze the influence of the Quality of Human Resources, Utilization of Information Technology, Internal Control Systems on the Reliability of Village Financial Reporting in Deli Serdang Regency. This research uses quantitative methods. The data collection method uses a questionnaire distributed directly to respondents. The respondents in this study were 52 respondents, namely the village treasurer and village secretary in Tanjung Morawa District, Deli Serdang Regency. As a data acquisition tool used is primary data and the measuring tool uses a Likert scale. This research was conducted in the village of Tanjung Morawa subdistrict. The sampling technique used is saturated sampling in which all members of the population are sampled. The data analysis used is multiple linear regression analysis using the SPPS program version 20. Based on the results of the analysis and discussion of the research results, it shows that the variables Human Resources (X1), Utilization of Information Technology (X2), Internal Control System (X3) are Partial and Simultaneous have a positive and significant influence on the Reliability of Financial Reporting (Y).
Co-Authors Andri Soemitra Anggia Sari Lubis, Anggia Sari Annisa Rizkia Debby Chyntia Ovami Novita Sari Ova Novi Irama Ovami, Debbi Chyntia Yustika Yustika