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IMPLEMENTASI PENCATATAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (Studi Kasus pada Telor Asin “ HTM JAYA” di Kabupaten Brebes) Yusri Anis Faidah; Nurul Mahmuhdah
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1032

Abstract

In relation to the government and creditors (banks), the provision of accounting information is also required. The financial recording process is part of the accounting process. If a business wants to last a long time, financial recording or bookkeeping is one element that should not be ignored because business activities of course require financial records / bookkeeping so that every transaction that occurs can be clearly identified. Currently, there are still many small businesses that do not keep financial records in order, so they don't know whether the business they are running is profitable or losing. And if financial records are not carried out properly and correctly it will make the business owner in making any decisions about his business do not have sufficient basis. This research is a descriptive study using qualitative and quantitative approaches to provide an overview. The descriptive research approach in this study is limited to making a description of the phenomena in the field, while the quantitative approach in this study is used to make a description of the implementation of financial recording in accordance with the standards set in salted egg business in Brebes district
Analysis of the Implementation of the Village Financial System Application (SISKEUDES) in Village Financial Management: A Case Study of Sidamulya Village, Wanasari District, Brebes Regency Nurul Mahmudah; Yusri Anis Faidah; Cantika Putri Cahaya Purnama
Jurnal Ekonomi Vol. 14 No. 04 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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Abstract

This study aims to analyze the implementation of the Village Financial System Application (SISKEUDES) in village financial management, with a case study conducted in Sidamulya Village, Wanasari District, Brebes Regency. This research employs a qualitative method using both primary and secondary data sources. Primary data were obtained through interviews with key informants, including the Village Head of Sidamulya, the Village Secretary, and the Finance Officer who also serves as the SISKEUDES administrator. Secondary data consisted of government regulations, laws, books, modules, and journals related to village financial management and the use of SISKEUDES, as well as SISKEUDES input documents such as the Village Medium-Term Development Plan, the Village Government Work Plan, village revenue and expenditure budget data, financial administration reports, and bookkeeping records. Data collection techniques included observation, documentation, and direct interviews, while data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results of this study indicate that village financial management in Sidamulya Village has been carried out in accordance with the principles of transparency, accountability, participation, orderliness, and budgetary discipline as outlined in Minister of Home Affairs Regulation No. 20 of 2018. The implementation of SISKEUDES in Sidamulya Village has facilitated the work of local human resources, making supervision more efficient and ensuring compliance with applicable regulations, thereby increasing transparency and accountability. Moreover, SISKEUDES has played a significant role in developing the village’s accounting information system, particularly in terms of system quality and information quality, which are reflected through several indicators that demonstrate its effectiveness in supporting financial reporting in the village.