Claim Missing Document
Check
Articles

Found 3 Documents
Search

Pengaruh Sistem Akuntansi dan Kompetensi Akuntansi Terhadap Potensi Penyalahgunaan Dana Desa (Studi Kasus Di Kabupaten Demak) Husnurrosyidah; Ginanjar Suendro
E-logis : Jurnal Ekonomi Logistik Vol. 2 No. 1 (2020)
Publisher : E-logis : Jurnal Ekonomi Logistik

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

Abstract

The potential for misuse of the funds of the village in Indonesia has increased due to misconstrued one side, basic education is the head of the village and its officials not derived from competencies of accounting. The village chief has the desire and the hope that created a computerized accounting system to simplify financial reporting the village Fund. Thus, a good Accounting System in conducting employee administration finance village Fund will be able to reduce the potential for abuse of the village Fund.This research aims to know the influence of the accounting system and accounting competency against the potential misuse of funds. This research is the research field (field research) with a quantitative approach. The data used are the primary data with survey methods through the dissemination of the questionnaire. There are two independent variables in this study i.e. (X 1) accounting systems and accounting competency (x 2). The dependent variable (Y) village Fund abuse. The technique of sampling using random sampling so that the retrieved samples of the 101 people who represent their respective villages in Kabupaten Demak.The results showed that 1) influential accounting systems against misuse of funds i.e. village of 0762 with pvalue < 0.01; 2) influential accounting competency against the misappropriation of funds of the village i.e. of 0461 with p-value = 0.07.
Perencanaan Peningkatan Kualitas SDM dalam Upaya Pengembangan UMKM Umi Latifah; Husnurrosyidah; Wulandari Dyah Suryanti
Al Rikaz: Jurnal Ekonomi Syariah Vol 2 No 1 (2023): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v2i2.6694

Abstract

This study aims to carry out a systematic review of planning to improve the quality of appropriate human resources in an effort to develop MSMEs in Pati Regency where quality human resources will be able to generate ideas, creativity, leadership skills and the courage to open up potential opportunities for MSMEs. This research uses descriptive qualitative research with snowball sampling method. The results of the study indicate that there are problems faced by business actors in the Micro, Small and Medium Enterprises cluster in Pati Regency, including aspects of capital, production, technology, marketing, human resources, bureaucracy, facilities and infrastructure, as well as social and economic aspects. In addition, the right strategy for developing. MSMEs in Pati Regency is the SO (Growth) Strategy. SO (Growth) strategy is a strategy that utilizes existing strengths to increase competitive advantage. MSMEs need to take more advantage of access to capital through related agencies such as Regional Innovation SIPENCAR (Synergy of Planning Assistance Through Clusters). SIPENCAR Bappeda oversees and ensures that from a planning standpoint, in the synergy of OPD planning assistance, the main tasks and functions overlap with MSME assistance. So that the OPD as mentioned above allocates its budget in planning documents to assist and facilitate MSMEs hoping that MSMEs can upgrade so that they can improve the people's economy.
Analisis Perlakuan Akuntansi Asset Tetap Pada Rumah Sakit Islam Sunan Kudus Savitri, Sherly; Husnurrosyidah
Jurnal Ekonomi dan Bisnis Vol 16 No 1 (2024): JEB Vol 16 No 1 Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.947 KB) | DOI: 10.55049/eb.v16i1.244

Abstract

Penelitian ini bertujuan untuk mengetahui apakah perlakuan akuntansi dimulai dari pengakuan, penyusutan, penghentian pengakuan, dan penyajian asset tetap pada Rumah Sakit Islam Sunan Kudus sesuai dengan PSAK No. 16 atau tidak. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Pengumpulan data diperoleh melalui wawancara dengan informan terkait untuk mendapatkan hasil berupa gambaran yang jelas mengenai perlakuan asset tetap di Rumah Sakit Islam Sunan Kudus. Hasil penelitian menunjukkan bahwa perlakuan akuntansi asset tetap diterapkan oleh Rumah Sakit Islam Sunan Kudus masih ada yang belum sesuai dengan PSAK No.16.