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All Journal Journal of Accounting Science Jurnal Akuntansi JSAP : Journal Syariah and Accounting Public Jurnal Pemberdayaan Ekonomi RENATA Jurnal Pengabdian Masyarakat Kita Semua
Lantowa, Felmi D.
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Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Social Sciences Other

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EVALUASI SISTEM PENCATATAN AKUNTANSI PADA BADAN USAHA MILIK DESA (BUMDES) DI KABUPATEN GORONTALO Lantowa, Felmi D.; Ambela, Ruwaida
JSAP : Journal Syariah and Accounting Public Vol 5, No 1 (2022): JULI 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.1.51-62.2022

Abstract

Abstract:This research aims to determine the accounting recording system at Village Owned Enterprises (BUMDes) in Gorontalo Regency and to determine the accounting standards used by BUMDes in Gorontalo Regency. This research uses descriptive qualitative research method using observation, interview and documentation techniques. Checking the validity of the data using triangulation with sources, triangulation with theory, triangulation with data. The results showed the financial reports presented by BUMDes in Gorontalo Regency were still simple and did not refer to the accounting standards of Micro, Small and Medium Entities (EMKM) as stated in the results of the performance report of the Provincial Financial Supervisory Agency (BPKP) in 2020 and the accounting recording system used is not in accordance with the stages of the proper accounting recording system thus the accounting recording system at BUMDes is not appropriate and meets applicable accounting standards.Keywords: Evaluation, Accounting Record System, BumdesAbstrak:Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan menggunakan teknik observasi, wawancara dan dokumentasi. Pengecekan keabsahan data menggunakan trianggulasi dengan sumber, trianggulasi dengan teori, trianggulasi dengan data. Hasil penelitian menunjukkan laporan keuangan yang disajikan oleh Badan Usaha Milik Desa (BUMDes) di Kabupaten Gorontalo masih bersifat sederhana dan belum mengacu pada standar akuntansi Entitas Mikro Kecil dan Menengah (EMKM) sebagaimana yang tertuang pada hasil laporan kinerja Badan Pengawas Keuangan Provinsi (BPKP) tahun 2020 dan system pencatatan akuntansi yang digunakan belum sesuai dengan tahapan-tahapan sistem pencatatan akuntansi yang semestinya sehingga sistem pencatatan akuntansi pada BUMDes belum sesuai dan memenuhi standar akuntansi yang berlaku.Kata kunci : Evaluasi, sistem pencatatan akuntansi, BUMDes
Procurement of Goods and Services and Supervision on Budget Absorption Lantowa, Felmi D.; Ntuiyo, Iyut Sintia Dewi
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3522

Abstract

This study aims to analyze the impact of procurement of goods and services and supervision on budget absorption at the Public Works and Spatial Planning Agency (PUPR) of Gorontalo Regency. This study seeks to explain how the effectiveness of procurement and supervision can affect the level of public budget realization, which reflects the performance of regional financial management. This study uses a quantitative, survey-based approach. Primary data was collected through questionnaires distributed to 33 respondents and analyzed using multiple linear regression. Validity, reliability, and classical assumption tests were conducted to ensure the model's accuracy. The results show that procurement of goods and services has a positive but insignificant effect on budget absorption, while supervision has a positive and significant impact. Simultaneously, both significantly affect the effectiveness of budget absorption. These findings reinforce the view that efficient procurement management and adequate supervision are essential elements in supporting local government fiscal accountability.
Co-Authors Ambela, Ruwaida Gusasi, Sry Anita Idji, Abdurrahaman Ilham, Magfira Jusuf, Arena Samsudin Lukfiah Irwan Radjak, Lukfiah Irwan Makur, Dharmawaty S. Ntuiyo, Iyut Sintia Dewi Pakaya, Mimin Radjak, Lukfiah I Ranidiah, Furqonti Sadikin, Nurjanah Suleman, Nurjana Tina, Mahayastina Torana, Nopriyanto Umar Sako, Umar yahya, Ismail Wirsan Yuniarti. Zs, Nensi yusuf, fitria melynsyah