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Journal : Balance: Journal of Islamic Accounting

FACTORS AFFECTING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN PAKEL TULUNGAGUNG DISTRICT Prisda Novia Ananda; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 1 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i1.5554

Abstract

Village fund management accountability as a form of accountability of the holder of the trust to the actions, performance, and decisions of the party giving the trust. With the existence of village funds, its management is required to use aspects of good governance where one of the pillars is accountability. So it is very important to know the factors that influence the accountability of village fund management in the village in Pakel District, Tulungagung Regency. This study aims to explain the influence of the role of village officials, community participation, and the use of information technology on the accountability of village fund management. The data of this study used a questionnaire or questionnaire which was distributed to 19 villages. Sampling using simple random sampling technique with a total sample of 114 respondents. And multiple linear regression analysis method is used to prove the research hypothesis. The results of this study indicate that (1) the role of village officials has a significant positive effect on village fund management accountability, (2) society participation does not inpact the accountability of the village fund management nt, (3) technology information utilizationhas a significant positive effect on the accountabilityof the village fund management, and (4) the role of village officials, the society participation, and the technology information utilizationhas a significant positive effect on the accountability of the village fund management.
FACTORS THAT INFLUENCE ACCOUNTING STUDENT'S INTEREST IN A CAREER AS PUBLIC ACCOUNTANT GALUH DWI SEKARINI; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.761 KB) | DOI: 10.21274/balance.v2i01.4732

Abstract

Abstrak: Penelitian ini dilatar belakangi oleh sedikitnya tenaga kerja akuntan profesional di Indonesia sehingga mengakibatkan persaingan yang ketat dengan negara lain. Dan kurangnya minat sarjana akuntansi mengambil profesi sebagai akuntan menjadi salah satu penyebabnya. Maka dari itu, dengan diketahuinya pilihan karir yang diminati mahasiswa, maka dapat diketahui mengapa seseorang memilih karir tersebut. Minat dan rencana karir yang jelas akan sangat berguna dalam menentukan karir dimasa mendatang. Rumusan masalah dalam penelitian ini meliputi : 1) Apakah penghargaan finansial berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 2) Apakah pengakuan profesional berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 3) Apakah pertimbangan pasar kerja berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 4) Apakah risiko profesi akuntan berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 5) Apakah penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan risiko profesi akuntan berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? Dalam penelitian ini pendekatan yang digunakan adalalah pendekatan kuantitatif, jenis penelitian deskriptif. Sumber data yang digunakan adalah data primer dengan jumlah sampel sebanyak 165 responden. Teknik pengumpulan data yang digunakan adalah kuesioner. Pengolahan data menggunakan SPSS 26 untuk uji validitas, reliabilitas, uji normalitas, uji multikolinieritas, uji heteroskedastisitas, uji autokorelasi, serta uji regresi linier berganda (uji t dan uji F). Hasil penelitian ini menyimpulkan bahwa secara parsial variabel penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan risiko profesi akuntan berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik pada mahasiswa akuntansi syariah IAIN Tulungagung.
FACTORS AFFECTING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN PAKEL TULUNGAGUNG DISTRICT Prisda Novia Ananda; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 1 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i1.5554

Abstract

Village fund management accountability as a form of accountability of the holder of the trust to the actions, performance, and decisions of the party giving the trust. With the existence of village funds, its management is required to use aspects of good governance where one of the pillars is accountability. So it is very important to know the factors that influence the accountability of village fund management in the village in Pakel District, Tulungagung Regency. This study aims to explain the influence of the role of village officials, community participation, and the use of information technology on the accountability of village fund management. The data of this study used a questionnaire or questionnaire which was distributed to 19 villages. Sampling using simple random sampling technique with a total sample of 114 respondents. And multiple linear regression analysis method is used to prove the research hypothesis. The results of this study indicate that (1) the role of village officials has a significant positive effect on village fund management accountability, (2) society participation does not inpact the accountability of the village fund management nt, (3) technology information utilizationhas a significant positive effect on the accountabilityof the village fund management, and (4) the role of village officials, the society participation, and the technology information utilizationhas a significant positive effect on the accountability of the village fund management.