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All Journal Jurnal Pengabdian Masyarakat Bumi Raflesia Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Jurnal Akuntansi
Nila Aprila
Fakultas Ekonomi Dan Bisnis Universitas Bengkulu
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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SOSIALISASI PENGELOLAAN DAN PENGENDALIAN KAS PADA BADAN USAHA MILIK DESA (BUMDES) DESA KUNCORO KABUPATEN BENGKULU TENGAH Dri Asmawanti-S; Nila Aprila; Fitrawati Ilyas; Desi Dwi Retnani; Amanda Alvi Nurdiantoro; Yuita Santika
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 5 No. 3 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Badan Usaha Milik Desa (BumDes) sebaiknya mampu melakukan pencatatan keuangan yang baik dan benar, terutama mengenai kas, baik kas masuk maupun kas keluar. Namun permasalahan yang dihadapi sebagian besar oleh pengelola BumDes adalah keterbatasan pengetahuan dan keterampilan yang dimiliki. Hal ini yang menyebabkan mereka enggan menyusun laporan penggunaan kas. Tujuan kegiatan ini adalah meningkatkan pengetahuan mitra peran pentingnya mengelola kas yang baik, dan sesuai dengan aturan yang berlaku. Kegiatan ini dilaksanakan di Desa Sri Kuncoro Kabupaten Bengkulu Tengah pada pengelola Badan Usaha Milik Desa (BumDes). Seluruh anggota pengelola BumDes ikut hadir dalam kegiatan ini dan ditambah juga dengan sejumlah masyarakat setempat yang ingin menambah pengetahuannya mengenai pengelolaan kas BumDes. Teknik ceramah dan diskusi digunakan dalam kegiatan ini. Hasil dari kegiatan ini adalah pengelola BumDes memahami arti pentingnya pencatatan keuangan yang baik. Selain itu, pengelola BumDes berharap mendapatkan bimbingan teknis mendalam agar mereka dapat membuat pelaporan keuangan yang dapat dipertanggungjawabkan dan diterima oleh masyarakat umum. Kata Kunci: Kas, BumDes, Pencatatan Keuangan
The Implementation of Performance-Based Budgeting and The Quality of Financial Reports on The Performance Accountability of Government Agents Nila Aprila; Devia Rolita; Febbiana Nurhasanah
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

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Abstract

Performance accountability is very much needed in a government agency for tangible evidence of agency accountability for the realization of a success or failure of program implementation and the achievement of specified activities. Increased accountability can be supported by the implementation of performance-based budgeting and the quality of financial reports in achieving the success of work goals and objectives. The purpose of this study is to identify the influence of performance-based budgeting and the quality of financial reports on the performance accountability of South Bengkulu Regency government agencies. This study uses quantitative methods. Purposive sampling is used in the sampling technique. The data collection technique used a questionnaire that was tested through descriptive analysis and multiple linear regression. The population in this study amounted to 40 OPD in South Bengkulu Regency. Based on the results of data management research, it is known that performance-based budgeting and reporting systems simultaneously or partially have a significant positive effect on the performance accountability of South Bengkulu Regency government agencies.
KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI DAN PERCEIVED USEFULNESS TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE ANALISIS KREDIT Rizky Herawan Putra; Nila Aprila; Fenny Marietza; Madani Hatta
Jurnal Akuntansi Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.3.245-260

Abstract

Influence of information system quality, information quality and perceived usefulness on end-user satisfaction credit analysis software aims is to prove the effect of information system quality on end-user satisfaction credit analysis software, to prove the effect of information quality on end user satisfaction credit analysis software, to prove the effect of perceived usefulness on end user satisfaction credit analysis software, and last to prove the effect of system quality, information quality and perceived usefulness together on end-user satisfaction credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch. The data analysis method used is multiple linear regression analysis. Hypothesis testing obtained results are the quality of the information system has been proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch. This means that LAS applications can increase data processing capacity, have a high-security system, have good data correction facilities. The quality of information has been proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch, meaning LAS software can increase user satisfaction because the credit analysis conducted can produce accurate, reliable, timely, and relevant data. And the last result is Perceived usefulness is proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch, meaning that the LAS application is very helpful in completing the analysis quickly, the LAS application is able to increase work effectiveness and the LAS application makes it easier for employees to complete work so as to increase user satisfaction. Keywords: Information System Quality, System Quality, User Satisfaction
Co-Authors Amanda Alvi Nurdiantoro Desi Dwi Retnani Devia Rolita Dri Asmawanti-s Febbiana Nurhasanah Fenny Marietza Fitrawati Ilyas Madani Hatta Rizky Herawan Putra Yuita Santika