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Mustofa Kamal Ahmad Sagala
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance

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Pengelolaan Keuangan, Sistem Informasi Akuntansi dan Transparansi Kinerja Keuangan Pada BUMDes Mustofa Kamal Ahmad Sagala; Saparuddin Siregar
E-Jurnal Akuntansi Vol 33 No 6 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i06.p015

Abstract

The aim of this research is to find out how financial management and the use of accounting information systems have an impact on the transparency of the Sei Merah BUMDes financial performance to help improve economic welfare in villages. The cross-sectional method was used in this study using simple random sampling of 149 participants registered at BUMDes Sei Merah, and 40 active respondents were selected as research samples. Analysis was performed using multiple linear regression method. The results of the study prove that financial management variables have a significant effect on the transparency of financial performance and accounting information systems have a significant effect on the transparency of financial performance. Keywords: Financial Performance Transparency; Financial Management; Accounting Information System; BUMDes
Co-Authors Saparuddin Siregar