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All Journal Al-Hijrah: Journal of Islamic Economics and Banking Jurnal Pengabdian Masyarakat
Agusman Agusman
Universitas Sumatera Barat
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Accountability, Transparency, and Community Participation on Village Fund Management Agusman Agusman; Risa Wahyuni; Taslinawati Taslinawati
Al-Hijrah: Journal of Islamic Economics And Banking Vol 1 No 2 (2023): Al-Hijrah: Journal of Islamic Economics and Banking
Publisher : Institut Agama Islam Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55062/al-hijrah.v1i2.391

Abstract

This study aims to: analyze the effect of accountability on the management of village funds in North Cubadak Air village, analyze the effect of transparency on the management of village funds in North Cubadak Air village and analyze community participation on the accountability of village fund management in North Cubadak Air village. This research is descriptive quantitative research. The population in this study were all village government officials and community representatives in North Cubadak Air Village, the sample taken for this study was 91 people. The sample was determined by purposive sampling technique method. Data was collected using a questionnaire and analyzed with SPSS version 26.0. The results showed that accountability has a significant effect on the management of village funds. Transparency has a significant effect on the management of village funds. Community participation has a significant effect on the management of village funds. The conclusion of this study is that accountability, transparency, community participation affect the management of village funds.
PELATIHAN PERHITUNGAN PENYUSUTAN ASET TETAP METODE GARIS LURUS VS MACRS DAN IMPLIKASI PADA LABA SEBELUM PAJAK Agusman Agusman; Risa Wahyuni EDT; Winona Kumara Dewi; Erniwati Erniwati; Fathiah Fathiah; Alhazar Rinaldi
Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/2024.v2i1/393/5/juramas

Abstract

Accounting students essentially learn the process of preparing financial statements for companies. Among the various accounts in financial statements, one is the fixed asset account. When calculating fixed assets, depreciation expenses must be considered, as asset values can decrease over time. This training aims to enhance students' understanding and compare the straight-line method applied in Indonesia with the MACRS method used in the United States. Calculating depreciation using MACRS is not taught in accounting courses. However, in line with our objectives, we are conducting this training to calculate depreciation expenses and compare the two methods to analyze their implications for gross profit. The methods employed in this activity are lectures and discussions. It is expected that through this program, students will broaden their knowledge and gain insight into how depreciation expense calculations differ between countries. The financial statements to be used in this activity are from PT Unilever Tbk.
Co-Authors Alhazar Rinaldi Erniwati Erniwati Fathiah Risa Wahyuni RISA WAHYUNI EDT Taslinawati Taslinawati Winona Kumara Dewi