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All Journal BISMA (Bisnis dan Manajemen) Governors
Ariyon Stefen Ndun
Universitas Persatuan Guru 1945 NTT
Economics, Econometrics & Finance Social Sciences

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Journal : Governors

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Treatment of Village Fund Accounting Records in Noemuke Village Taek, Marti; Ndun, Ariyon Stefen; Liu , Cernan H, Chr, A.
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6590

Abstract

The aim of this research is to determine and analyze the treatment of accounting for village funds in Noemuke Village, as well as its conformity with applicable laws and regulations, especially Permendagri Number 20 of 2018 concerning Village Financial Management. This research uses a descriptive qualitative approach with data collection techniques through interviews, observation and documentation. The research results show that village fund accounting records in Noemuke Village have mostly been carried out in accordance with applicable regulations, but several obstacles are still found, such as limited human resources who have competence in accounting and a lack of technical training for village officials. This research suggests the need to increase the capacity of village officials in financial management and more optimal supervision so that accountability and transparency in managing village funds can be achieved. This is to find out the treatment of accounting for village funds in Noemuke Village. The results of the research show that the head of Noemuke Village is not efficient in accounting for village funds and accountability reports. This is because the Noemuke village head is not open to the community regarding financial reports and village fund accountability reports. The village head also does not provide information regarding the final report on the use of village finances to the community and does not know the final use of existing budget funds.
The Influence Of Internal Control System Of Accounts Receivables On Bad Debts Fina, Yurnida; Susilawati , Made; Ndun, Ariyon Stefen
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6613

Abstract

This study aims to examine the influence of the accounts receivable internal control system on bad debts at the Swasti Sari Savings and Loan Cooperative in Kupang during the period of observation. The research employs a quantitative descriptive approach with simple linear regression analysis. Both primary and secondary data are utilized, collected through interviews, questionnaires, and documentation. The research variables consist of the accounts receivable internal control system as the independent variable and bad debts as the dependent variable. The findings indicate that although the internal control system of accounts receivable contributes to the management of bad debts, its influence is not statistically significant. This suggests that bad debts are also affected by other factors beyond the internal control system examined in this study. Therefore, it is recommended that the cooperative continue to improve the effectiveness of its accounts receivable internal control system while considering additional factors that may influence bad debts. Future studies are encouraged to incorporate other relevant variables to obtain a more comprehensive understanding of the determinants of bad debts.
Co-Authors Aplonia Atto Fina, Yurnida Liu , Cernan H, Chr, A. Susilawati , Made Taek, Marti