Tatik Zulaika
Universitas Palangkaraya

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA Ulfah Andriani; Tatik Zulaika
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.10510

Abstract

A large budget allocation has consequences for its management which should be carried out professionally, effectively, efficiently, and accountably. Considering the amount of funds received by the villages is large and increasing every year, it is necessary role of village apparatus to assist the village head in managing the village fund. This research aims to know the role of village apparatus in accountability of village fund management in Batu Raya I village, Timang which includes Implementation, Reporting and Accountability. This research is a Descriptive Research with a Qualitative Approach that uses Primary Data and Secondary Data as the data source. The resource persons consist of Village Head, Village Secretary, Finance Chief, Chief of Development, and Treasurer. Data collection techniques were conducted with Interviews and documentation. Data analysis techniques ranging from data summarization, data presentation, and conclusions. The results of this study indicate that the Village Tool has played a role in the management of village funds and the implementation, reporting, and accountability have implemented the principle of accountability. However, there is still a need for further guidance because it is not fully in accordance with the provisions of the legislation. We recommend that the existing Village Devices in Batu Raya I Village increase their knowledge about Village Fund Management, must optimize their duties and functions and continue to maintain Accountability that has been run and built together, and the North Barito District Government should hold community development activities on financial management village and use of SISKEUDES application.
Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Nilai Perusahaan Tatik Zulaika; Grasella Sihombing
Jurnal Akuntansi dan Governance Andalas Vol 2 No 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.27

Abstract

This research purposes is to analyze the influence of Corporate Social Responsibility (CSR) and profitability as represented by Return on Equity (ROE) and Return on Investment (ROI) on the firm value. This research uses sample of SRI-KEHATI index in Indonesia Stock Exchange (IDX) during 2012-2016 period. Based on purposive sampling method, the total of research sample are 19 companies with 5 year observation. This research is a quantitative research using multiple regression analysis method. In the practice, statistic test is preceded by classical assumption test. The result of research show that partially and simultaneously the effect of CSR and profitability as represented by ROE and ROIon value of company is positif and significant. The implications of the study provide an understanding that in operational activities the company should not only seek profit but also must pay attention to its social responsibilities, while also providing benefits to stakeholders because the company can maintain and generate a positive corporate image which in the long run can increase the firm value reflected by stock price movements.