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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Akurasi : Jurnal Studi Akuntansi dan Keuangan
Amin Insani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DETERMINAN KINERJA KEUANGAN PEMERINTAH DAERAH Amin Insani; Rahayu, Sri; Misni Erwati
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.343

Abstract

Local government financial performance is an indicator used to monitor, measure, evaluate, and achieve the implementation of effective and efficient regional financial management. The research aims to determine the effect of local original income, balancing funds, capital expenditure, economic growth, and audit opinions on the financial performance of district/city governments in Jambi Province for the 2019-2021 period. A total of 33 samples in 11 districts/cities were obtained using a non-probability sampling technique. Secondary data was obtained from the official websites of DJPK, BPS, and BPK Jambi province. The results showed that the variable of local original income had a positive influence on the financial performance of local governments and the variable of equalization funds had a negative influence on the financial performance of local governments, but for variables of capital expenditure, economic growth, and audit opinions did not affect the financial performance of local governments. The results of this study make an important contribution in efforts to improve government performance and services to the community.
DETERMINAN PENGELOLAAN DANA DESA Insani, Amin; Fachriadi, Tengku; Sariwanti, Eva
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3210

Abstract

Introduction: This study aims to determine the effect of Accountability, Transparency and Apparatus Competence on Village Fund Management empirically.Methods: The method in this study is research with a quantitative approach, the population used is all Village Apparatus in villages in Kerinci kanan sub-district, Siak district with a sample used as many as 96 Apparatus. For data analysis using Structural Equation Modeling (SEM) using Smart PLS softwarte version 4.0.Results: The results of this study indicate that Transparency has a positive effect on Village Fund Management. Apparatus competence has a positive effect on Village Fund Management, while accountability has no effect on village fund management, which can be seen from the results of hypothesis testing using the bootstrapping method in Smart PLS Version 4.0.Keywords: Accountability, Transparency, Apparatus Competence, Village Fund Management
Co-Authors Fachriadi, Tengku Misni Erwati Sariwanti, Eva SRI RAHAYU