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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN JIMEK
Anggun Veby Safitriana
Universitas 17 Agustus 1945 Surabaya
Economics, Econometrics & Finance

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Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Kinerja Keuangan dari Perusahaan Teknologi di Bursa Efek Indonesia Anggun Veby Safitriana
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2669

Abstract

This research was conducted to identify the influence of liquidity and company size on the company's financial performance. This objective aims to determine whether the Company's liquidity level, such as the current ratio, quick ratio and total assets, has a significant relationship with the Company's financial performance. The results of this research show that liquidity has a positive effect on the financial performance of technology companies listed on the BEI in 2020 - 2022. The higher the level of company liquidity, the higher the company's financial performance, that company size influences the financial performance of technology companies listed on the BEI in 2020 - 2022. 2020 - 2022. The size of the company does not affect the size of the company's financial performance
PENGARUH TRANSAPARANSI, AKUNTABILITAS, DAN PERAN PERANGKAT DESA TERHADAP EFEKTIVITAS TATA KELOLA ANGGARAN PENDAPATAN BELANJA DESA (APBDES) UNTUK MEWUJUDKAN GOOD GOVERNANCE DI KECAMATAN TAMAN KABUPATEN SIDOARJO Anggun Veby Safitriana; Sri Rahayuningsih
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 7, No 1 (2026): REMITTANCE JUNI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol7no1.870

Abstract

This study aims to analyse the influence of transparency, accountability, and the role of village officials on the effectiveness of Village Revenue and Expenditure Budget (APBDes) governance in order to achieve good governance in Taman District, Sidoarjo Regency. Currently, APBDes management still faces challenges, including limited human resources, unequal access to information, and low public participation and oversight. This study used a quantitative approach, collecting data through questionnaires distributed to village officials and related parties. The results showed that accountability did not significantly influence the effectiveness of APBDes governance. This result indicates that the village government is not transparent in providing budget information to the public. Transparency did not significantly influence APBDes' governance. This result indicates that every use of the budget must be clearly accounted for. The active role of village officials in the planning, implementation, and reporting of APBDes significantly impacts the effectiveness of APBDes governance.Penelitian ini bertujuan untuk menganalisis pengaruh transparansi, akuntabilitas, dan peran perangkat desa terhadap efektivitas tata kelola Anggaran Pendapatan dan Belanja Desa (APBDes) dalam rangka mewujudkan good governance di Kecamatan Taman, Kabupaten Sidoarjo. Pengelolaan APBDes saat ini masih menghadapi tantangan seperti keterbatasan sumber daya manusia, akses informasi yang belum merata, serta rendahnya partisipasi dan pengawasan masyarakat. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang disebarkan kepada perangkat desa dan pihak terkait. Hasil penelitian menunjukkan bahwa akuntabilitas tidak berpengaruh signifikan terhadap efektivitas tata kelola APBDes Hal ini berarti kurangnya keterbukaan pemerintah desa dalam memberikan informasi anggaran kepada masyarakat. Transparansi tidak berpengaruh signifikan terhadap tata kelola APBDes. Hal ini menunjukkan bahwa setiap penggunaan anggaran harus dapat dipertanggungjawabkan secara jelas. Peran aktif perangkat desa dalam perencanaan, pelaksanaan, dan pelaporan APBDes berdampak signifikan terhadap efektivitas tata Kelola APBDes.
Co-Authors Sri Rahayuningsih