Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan AT-TASYRI' Jurnal Ilmiah Prodi Muamalah Visioner & Strategis
Nur Afni Yunita
Faculty Of Economics And Business Universitas Malikussaleh
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Visioner

 1 
Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada SD di Kecamatan Jambo Aye, Aceh Utara: Partisipasi Stakeholder Sebagai Variabel Moderasi Muhammad Yusra; Nur Afni Yunita; Nurhasanah Nurhasanah; Arliansyah Arliansyah
Jurnal Visioner & Strategis Vol 10, No 1 (2021)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is intended to determine how much influence accountability and transparency have on the effectiveness of the management of School Operational Assistance (BOS) funds with Stakeholder Participation as a Moderation Variable in Elementary Schools (SD) in Tanah Jambo Aye District, Aceh Utara Regency. In this study, samples taken were all committees and treasurers of SD in Tanah Jambo Aye District, as many as 50 people. The data collection technique used in this study was to distribute questionnaires to all committees and treasurers of SD in Tanah Jambo Aye District, North Aceh Regency. The data analysis method used in this study is to use multiple linear regression analysis. The results of this study indicate that accountability and transparency have a positive and significant effect on the effectiveness of the financial management of BOS funds at elementary schools in Tanah Jambo Aye District, Aceh Utara Regency. Then stakeholder participation was able to moderate the accountability, transparency and effectiveness of the management of BOS funds at SD in Tanah Jambo Aye District, North Aceh Regency. It is hoped that all school parties concerned should always be open to issues of accountability, transparency in the management of School Operational Assistance funds.Keywords: Accountability, Transparency, Effectiveness of BOS Fund Management, Stakeholder Participation
Pengaruh Sumber Daya Manusia, Komitmen Organisasi, Teknologi Informasi Dan Komunikasi Terhadap Penerapan Standar Akuntansi Basis Akrual Di Pemerintah Kota Lhokseumawe Nur Afni Yunita; Muhammad Yusra; Arliansyah Arliansyah; Nurhasanah Nurhasanah; Kasman Kasman
Jurnal Visioner & Strategis Vol 10, No 1 (2021)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards at the Lhokseumawe City Government. This research uses quantitative methods. The total population of 33 SKPDs in the Lhokseumawe City Government. The sample of this study consisted of 2 respondents from each SKPD, namely the head of finance and employees who operate the SIMDA application as many as 66 respondents. The data was collected by distributing questionnaires with a liker scale measurement. Data analysis in this study using multiple linear analysis. The results of this study indicate that human resources have no effect on the application of accrual-based accounting standards at the Lhokseumawe City Government. Organizational commitment and information technology have an effect on the application of accrual-based accounting standards in the Lhokseumawe City Government. Communication has no effect on the application of accounting standards in the Lhokseumawe City Government.Keywords: Human Resources, Organizational Commitment, Information Technology, Communication, Application of Accrual Basis Accounting Standards 
Co-Authors Arliansyah Cut Nurlaila Ulfa Kasman Kasman Muftia Chairunnisa Nur Ramadani Rais, Rany Gesta Putri Sri Mulyati Yusra, Muhammad