Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Academia Open
Devi Riza Umami
Universitas Muhammadiyah Sidoarjo
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Accounting Treatment In Increasing Accountability And Transparency Of Budget Management With The Concept Of Value For Money Devi Riza Umami; Heri Widodo
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1715.164 KB) | DOI: 10.21070/acopen.5.2021.2192

Abstract

This research aims to determine the accounting treatment in increasing accountability and transparency of budget management with the concept of Value for Money in Gelang Village. This type of research is a qualitative research that uses data collection methods through interview, documentation, and observation. Types and sources of data using primary data and secobdary data. The technique of determining the informants in this study uses a purposive sampling technique, which means that the technique is intented to select informants according to the object under study. The results of the study indicate that the management of APBDes in Gelang Village has carried out a system of planning, implementation, administration, reporting, and accountability according to the rules. The application of the concept of Value for Money in budget management has been implemented through the 3E (Economy, Efficiency, and Effectiveness) well in Gelang Village. It can also be said to be transparent, because the village government has realized the APBDes funds by placing the APBDes realization report in front of the village office and holding a village meeting to discuss the APBDes program development plan
Co-Authors Heri Widodo