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All Journal JAKED Journal of International Conference Proceedings
Sucahyo Heriningsih
Universitas Pembangunan Nasional “Veteran” Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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The Influence of Accountability, Transparency and Supervision on Budgeting Performance with the Concept of Value for Money in Village Owned Enterprises in Klaten Regency Desi Anggraini; Sucahyo Heriningsih; Windyastuti Windyastuti
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1419

Abstract

This study determines the effect of accountability, transparency, and supervision on budget performance with the concept of value for money in village-owned enterprises in the Klaten district. This study uses primary data with a questionnaire data collection instrument distributed directly to respondents. The population in this study is all village-owned enterprises in the Klaten district. The sample in this study was 21 village-owned enterprises obtained from the sample collection method, namely purposive sampling, and received 44 respondents. Questionnaire data were tested using multiple linear regression analysis. The results showed that accountability did not affect budget performance with the concept of value for money. Transparency effects budget performance with the idea of value for money. And supervision affects budget performance with the idea of value for money.
Analisis Faktor-Faktor Yang Mempengaruhi Financial Distress Nadira Alisha Putri; Sucahyo Heriningsih
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i1.3042

Abstract

Financial distress is a condition of decline in the company's performance and finances that can have an impact on the company's bankruptcy. Financial distress needs to be overcome early so that the company avoids bankruptcy. Therefore, it is necessary to analyze financial distress to anticipate bankruptcy. The study was conducted with the aim of examining the effect of operating cash flow, leverage, operating capacity, and company size on financial distress. The type of research conducted is quantitative research with purposive sampling methods. The data used is secondary data with financial statements from real estate and property sub-sector companies for the 2019-2021 period listed on the Indonesia Stock Exchange (IDX). Companies that became a sample of 61 companies in 3 periods with a total sample of 183 samples. The method used in the study was multiple linear regression analysis using the SPSS program version 25. The results showed that operating cash flow and leverage affect financial distress. Variables that do not affect financial distress in this study are operating capacity and company size.
Co-Authors Desi Anggraini Nadira Alisha Putri Windyastuti Windyastuti