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All Journal Jurnal Aplikasi Akuntansi IJEMA
Dediantari Mas Maheswary
Universitas Mataram
Economics, Econometrics & Finance

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EFEKTIVITAS BANTUAN LANGSUNG TUNAI DANA DESA BAGI MASYARAKAT TERDAMPAK COVID-19 DI DESA KEKAIT Dediantari Mas Maheswary; Herlina Pusparini; Aditya Bayu Suryantara
Jurnal Aplikasi Akuntansi Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i1.162

Abstract

In early 2020, the world was shocked by the outbreak of a virus originating from Wuhan, Tingkok, namely the Corona Virus (SARS-CoV-2) or called Covid-19. The Covid-19 pandemic has had a very significant impact on the world, including in Indonesia. The impact of this pandemic caused the country's economy to decline. Responding to this situation, the Indonesian government issued various assistance programs, one of which is the Village Fund Cash Direct Assistance (BLT-DD) program aimed at underprivileged villagers and of course based on the criteria of beneficiaries that have been set by the government. The purpose of this study is to find out the effectiveness of direct cash assistance of village funds for people in Kekait Village, especially for underprivileged communities, it is felt to be very beneficial for them. The author uses effectiveness theory according to Duncan with qualitative research methods of case study research types by conducting observations, interviews, questionnaires, and documentation. From the research that the author conducted, it shows that the implementation of the BLT-DD program in Kekait Village has been running effectively.
Analisis Determinan Opini Auditor: Bukti Empiris dari Pemerintah Kabupaten/Kota di Nusa Tenggara Barat Suparlan; Tommy Aria Abdi Negara; Dediantari Mas Maheswary; Zainul Azzan Antomi; Muhammad
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 11 (2025): IJEMA - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh kemandirian keuangan daerah yang diproksikan melalui Pendapatan Asli Daerah (PAD) dan tingkat kesejahteraan ekonomi yang diukur dengan Produk Domestik Regional Bruto (PDRB) terhadap probabilitas penerimaan Opini Wajar Tanpa Pengecualian (WTP) oleh auditor BPK. Objek penelitian mencakup seluruh pemerintah Kabupaten dan Kota di Provinsi Nusa Tenggara Barat selama periode 2020 hingga 2024. Menggunakan metode sensus, diperoleh 50 data observasi. Pengujian hipotesis dilakukan dengan teknik regresi logistik. Hasil analisis statistik deskriptif menunjukkan bahwa 96% pemerintah daerah di NTB telah memperoleh opini WTP. Hasil pengujian regresi menemukan bahwa baik PAD maupun PDRB memiliki arah hubungan positif namun tidak berpengaruh signifikan secara statistik terhadap Opini Auditor. Hal ini mengindikasikan bahwa kepatuhan terhadap standar akuntansi pemerintahan di NTB telah menjadi budaya organisasi yang merata dan tidak lagi semata-mata bergantung pada besaran sumber daya ekonomi yang dimiliki daerah.
Co-Authors Aditya Bayu Suryantara Muhammad Pusparini, Herlina suparlan Tommy Aria Abdi Negara Zainul Azzan Antomi