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All Journal Jurnal Perlindungan Tanaman Indonesia JURNAL HAMA DAN PENYAKIT TUMBUHAN TROPIKA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi JPPS (Jurnal Penelitian Pendidikan Sains) Al-Azkiya : Jurnal Pendidikan MI/SD RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Kewarganegaraan Journal Research in Islamic Education Bulletin of Educational Management and Innovation Jurnal Konseling Pendidikan Islam
Syahri Syahri
Balai Pengkajian Teknologi Pertanian Sumatera Selatan Jl. Kolonel H. Berlian Km 6, No. 83 Palembang
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Financial Management Accountability In Allocation Of Village Funds (Case Study In Village X) Widyastuti, Sari Mustika; Syahri, Syahri
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.3842

Abstract

AbstractThe economic development program in Indonesia can be realized by starting from the smallest part. This can be done by adequately implementing accountability for managing village funds from small villages. This study then aims to see how the implementation of village fund management accountability in village X follows regulations from PERMENDAGRI Number 20 of 2018. This research will be conducted with a qualitative methodology and data obtained from numerous research results and prior studies that are still pertinent to this research. The results of this study found that the implementation of village programs and financial management in village X already had a transparent and accountable nature. However, there are still some obstacles to implementation, such as delays in disbursing funds from local governments. Although it has several shortcomings, the village fund allocation management process has been running following PERMENDAGRI Number 20 of 2018.Keywords: Village Fund Allocation, Accountability, Village Financial Management.
THE ROLE OF THE AUDIT COMMITTEE AND GENDER DIVERSITY IN THE QUALITY OF SUSTAINABILITY REPORT DISCLOSURES Syahri, Syahri; Meutia, Inten; Sari Mustika Widyastuti
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 1 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i1.787

Abstract

This research aims to determine the role of the audit committee and gender diversity in Sustainability Reports. This research is a quantitative descriptive research that will use a causality approach in identifying the role of the audit committee and gender diversity on the quality of sustainability report disclosures. This research uses issuer data sourced from issuers' annual reports and sustainability reports from the NCCR website for the 2019-2021 period obtained from 231 companies. The analytical method used is multiple linear regression analysis. The research results show that the variables of audit committee size, frequency of audit committee meetings, proportion of financial expertise on the audit committee and gender diversity have a significant effect on the disclosure of Sustainability Reports. This shows that the role of gender diversity is very necessary in the quality of Sustainability Report disclosure.
Co-Authors Agustina Sri Purnami Anisaunnafi’ah, Rifka Ansori, Muhammad Rizal Fahlepi, Reza Fida Rachmadiarti Geofakta Razali Inten Meutia Joni Hariyanto, Joni Kalalo, Rieneke Ryke Madlazim Madlazim Marliat, Marliat Renny Utami Somantri, Renny Utami Sari Mustika Widyastuti Thamrin, Andi Wibisono, Okki Navarone