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All Journal Juara: Jurnal Riset Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Muhammad Asim Asy'ari
Universitas Trunojoyo Madura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Akuntabilitas dan Transparansi Pengelolaan Badan Usaha Milik Desa “Jaya Tirta” Nanda Ayu Ariski; Muhammad Asim Asy'ari
Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i2.5159

Abstract

Village-Owned Enterprises are business entities formed and established by the village with the aim of managing the potential of the village in order to strengthen the village economy. As a new entity, it is important for BUMDes to pay attention to aspects of good governance, especially accountability and transparency, which are the main keys in business management in order to avoid misuse of funds that can result in the BUMDes business stalling. This study was conducted with the aim of analyzing the extent to which the principles of accountability (process and output) and transparency are applied in the management of BUMDes Jaya Tirta, Kanor District, Bojonegoro Regency. This research is a case study qualitative research. The types of data used are primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation by going directly to the research site. The data analysis technique in this study was carried out with a disciplined comparative. The results show that the financial management of BUMDes Jaya Tirta has been carried out in an accountable and transparent manner by BUMDes managers so that it has an impact on the progress and success of BUMDes.
Analisa Sistem Akuntansi Penggajian Sebagai Upaya Peningkatan Efektivitas Pengendalian Internal di Wisata Lon Malang Izzatul Aini; Muhammad Asim Asy'ari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3201

Abstract

The accounting system is a crucial tool for controlling a business and preventing potentially harmful situations. In an attempt to improve internal control efficacy, this study examines Lon Malang Beach Tourism's payroll accounting system. In order to minimize errors and fraud, it is hoped that Lon Malang tourism managers will take this research into mind and utilize its input to formulate strategies for implementing a payroll accounting system. Using a case study methodology, this research is qualitative in nature. Primary and secondary data are the two types of data that are employed. Techniques for gathering data include observation, interviewing, and documentation. The study's findings indicate that Lon Malang Tourism's payroll accounting system is effective, yet not entirely effective due to multiple missing papers and functional duplication
Co-Authors Izzatul Aini Nanda Ayu Ariski