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Jaka Darmawan
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Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan, Audit KInerja dan Pengendalian Akuntansi terhadap Akuntabilitas Pengelolaan Dana Desa Elisabet Rina Anggraini; Jaka Darmawan
Jurnal Ekonomi Pembangunan Vol 9 No 3 (2020): Volume 9 Nomor 3 Tahun 2020
Publisher : Jurusan Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v9i3.132

Abstract

TThis study aims to determine the effect of Clarity of Budget Objectives, Reporting Systems, Performance Audit, and Accounting Control on the Accountability of Village Fund Management in tiyuh located in Tulang Bawang Tengah, Tumijajar, Tulang Bawang Udik district. The population in this study was a village officials involved in the management of village funds located in tiyuh-tiyuh, Tulang Bawang Tengah District, Tumijajar, Tulang Bawang Udik. The number of village officials in the village is 105 people. And the number of samples that can represent the population to be studied is as many as 74 sample respondents who will be studied. The method of determining the sample is using a simple random sampling method. The data collection method used was a questionnaire. And the data analysis technique used is Multiple Linear Regression Analysis. Based on the results of this study, it shows that the clarity of budget targets, the reporting system affects the accountability of village fund management in the Kecamatan Tulang Bawang Tengah, Tumijajar, Tulang Bawang Udik. Meanwhile, performance audits and accounting controls do not affect the accountability of village fund management in Tulang Bawang Tengah, Tumijajar, Tulang Bawang Udik sub-districts. This shows that the better the clarity of budget targets and the reporting system, the better the accountability of village fund management in Tulang Bawang Barat Regency.
Faktor-Faktor Ekonomi yang Memperngaruhi Pengungkapan Islamic Social Reporting Jaka Darmawan; Widya Eka Saputri
Jurnal Ekonomi Pembangunan Vol 9 No 3 (2020): Volume 9 Nomor 3 Tahun 2020
Publisher : Jurusan Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v9i3.137

Abstract

The objective of this research was to examine the factors economic affecting the Islamic social reporting disclosure on the companies indexed in Jakarta Islamic Index. The number of samples used in this research was 15 companies. The sampling technique used in this research was purposive sampling. The data analyzing technique used in this research was through the multiple regression test, the determination test, the F test, and the t-test. The analytical tool used in this research was SPSS version 20. The result of this research that the R-square was 0.622 0r 62,2% which meant that the independent variable (the profitability, the leverage, the liquidation, the company size, the industry type, the public ownership shares, and the company age) were able to affect the dependent variable (the Islamic social reporting) and the remaining variable 37,8% was affected by the other outside this research. Moreover, there was a significant effect between the company size, the industrial type, the public ownership shares, and the company age on the Islamic social reporting disclosure. This study still has limitations, among others, the sample of this study is only companies listed on the Jakarta Islamic Index. Sources of information used in research to examine only limited data on company year reports, financial reports, and sustainability reports. The results of this study are one of the company's information in carrying out social activities and provide insight into the knowledge of the factors that affect the disclosure of Islamic social reporting in the Jakarta Islamic Index.
Co-Authors Elisabet Rina Anggraini Widya Eka Saputri