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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Maya Febrianty Lautania
Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Economics, Econometrics & Finance

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEADILAN PROSEDURAL DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL STUDI PADA DINAS KEBUDAYAAN DAN PARIWISATA ACEH Izzatul Muna; Maya Febrianty Lautania
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.21101

Abstract

This study aims to examine the effect of budgetary participation, procedural justice, and management accounting systems on managerial performance of Dinas Kebudayaan and Pariwisata Aceh. This study used the census method which makes the entire population as a sample. This research was conducted at Dinas Kebudayaan and Pariwisata Aceh. The population in this study were managerial based on structural, including middle-level managers and line-level managers with a total of 31 respondents. This research is an associative quantitative research. The primary data obtained through the distribution of questionnaires were used as a source of research data.. The multiple linear regression with SPSS application version 25 was used as a data analysis method. The test tool on hypothesis one is with t test used in evaluating the hypothesis partially while f test is used to search its influence simultaneously.  The results showed that 81.8% of the budgetary participation, procedural justice, and management accounting systems were able to explain the variable managerial performance of Dinas Kebudayaan and Pariwisata Aceh. It is also found that, simultaneously and partially, budgetary participation, procedural justice, and management accounting system have a positive effect on the managerial performance of Dinas Kebudayaan and Pariwisata Aceh.
AKUNTABILITAS PENGELOLAAN DANA DESA DAN FAKTOR YANG MEMPENGARUHINYA Alya Zhafira; Maya Febrianty Lautania; Aida Yulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21486

Abstract

It is a responsibility of village officials to the community to manage Village Fund Allocation with accountable and transparent and also to involve the village community as much as possible so that it can guarantee that the implementation of Village fund Allocation have a full impact on community. This study aims to examine the effect of community participation, the role of village officials and the competence of human resources on the accountability of village fund management. The subjects of this research are village officials who directly manage the allocation of village funds. In total, there were 144 of research respondents were found and questioned for this research, which is consisting of village heads, village secretaries, and heads of financial affairs, all of these respondents came from 90 villages from 9 sub-districts in Banda Aceh City. Data collection was carried out using a questionnaire that was distributed directly to respondents from May to July 2021. The analytical method used was multiple linear with the SPSS version 22 application. The results showed that the variables of community participation (X1), the role of village officials (X2), and human resource competence (X3) either partially or simultaneously has a significant effect on the management and village accountability variable (Y).
Co-Authors Aida Yulia Alya Zhafira Izzatul Muna