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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Valid Jurnal Ilmiah Al-Kharaj: Journal of Islamic Economic and Business Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Jurnal Akuntansi dan Keuangan Syariah - ALIANSI JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Aplikasi Perpajakan
Sahrul Ihsan, Sahrul
Universitas Gunung Rinjani
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

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The Influence of Community Participation and Institutional Transparency on the Accountability of Village Financial Reports in Tebaban Village, Suralaga District Ma'wa, Jannatul; Ihsan, Sahrul
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2832

Abstract

This study aims to examine the extent to which community participation and institutional transparency influence the level of accountability in village financial reporting. The background of this research stems from the urgency of accountability as a key element in the management of village funds, along with indications that community participation remains limited to formal aspects, and that transparency practices have not yet been fully implemented optimally at the village level. The research was conducted in Tebaban Village, Suralaga District, East Lombok Regency, using a quantitative approach. Data were collected through questionnaires distributed to 57 respondents consisting of village officials and community representatives. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, with the assistance of SmartPLS software. The findings reveal that the community participation variable does not have a significant influence on the accountability of village financial reports. This suggests that community involvement in financial management at the village level remains procedural rather than substantive. On the other hand, institutional transparency shows a significant and positive effect on accountability, reinforcing the assumption that open access to information can enhance accountability in the management of public finances. These findings contribute theoretically to the development of literature in the field of village financial governance, while also offering practical recommendations for village governments to strengthen transparency practices and encourage more meaningful and active community participation.
The Influence of Non-Performing Loans and Cash Turnover on Liquidity in Banking Companies Listed on the Idx For the 2017-2020 Period Inayati, Siti Reuni; Ihsan, Sahrul
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2333

Abstract

This research aimed to analyze the impact of nonperforming loans and cash turnover on liquidity in financial institutions included in the IDX between 2017 and 2020. The sample for this research consisted of 46 financial institutions. Purposive sampling was utilized to choose 13 companies for a four-year study period (2017-2020). Information was gleaned from the Indonesia Stock Exchange's website (www.idx.co.id) and downloaded for analysis. Results from certain studies suggest that neither cash turnover nor non-performing loans have a direct impact on liquidity.
Co-Authors Ahmad Murad Biana Adha Inapty, Biana Adha FEBRIANTI, SRI AYU Ikram, H. Inayati, Siti Reuni Ma'wa, Jannatul Muhamad Karyadi MURAH ROSIHAN ANWAR Sarlan, Muhamad