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Journal : Asian Journal of Management Analytics

Applicantion Model of Transparency and Accountability of Regional Government Financial Reporting: It’s Influence on the Level of Regional Government Corruption in Indonesia Sam, Iskandar; Kusumastuti, Ratih; Misni Erwati
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.9057

Abstract

This research aims to empirically analyze the influence of transparency and accountability of local government financial reports (LKPD) on the level of local government corruption. It is important to carry out this research to see that the unqualified opinion (WTP) given by the Financial Audit Agency (BPK) has increased which shows that the presentation of regional government financial reports (LKPD) is getting better, but cases of corruption in government institutions continue to increase every year. The population used in this research is the City/Regency Governments throughout Riau. The type of data used in this research is secondary data. The City Government (Pemkot) that was the sample in this study was selected based on certain criteria (purposive sampling) with the aim of obtaining a sample that met the specified criteria. There are 15 city/district governments in Riau that can be used as samples in this research. The methods used in analyzing this research data are descriptive statistical analysis and inferential statistical analysis. Data processing was carried out using the IBM Statistical Package for Social Science (SPSS) version 25 and Warp PLS application programs. The research results prove that accountability influences the regional corruption index; Transparency influences the regional corruption index. Increasing accountability and transparency in government governance is an important step in efforts to reduce corruption and improve the quality of government in the regions. Concrete actions such as improving financial reporting, strengthening supervision, and increasing public access to government information must be taken to achieve this goal.
Determinants of MSME Income in Jambi City Erwati, Misni; Lutfi, Lutfi; Kusumastuti, Ratih; Afriantoni, Afriantoni
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.9070

Abstract

Income is something matter important point in achieved purpose and sustainability business carried out. This study aim for test aspects influential determinants to MSME income in Jambi City, testing influence of business capital, costs power work, and technology information to Jambi City MSME income. Study This using the primary data obtained through questionnaire to Jambi City MSMEs and the samples used in the research This is 150 respondents with technique taking sample use random sampling method. Analysis techniques in study This are there descriptive statistics and analysis regression multiples using SPSS version 25 software, results study prove that : Business capital, costs power work, and technology information influential to Jambi City MSME income, business capital influential to MSME income. That thing show that the more The higher the business capital owned by MSMEs, the more well as support For get income, Costs power Work influential to city MSME income jambi. That thing show that the more tall cost power work issued by MSMEs should be will support For produce high income, Technology information influential towards Jambi City MSME income. That thing show that the more tall technology information used by MSMEs, then will can support For get high income.