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All Journal International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Ignite: Journal Islamic Global Network for Information Technology and Entrepreneurship
Sri Arini
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Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions

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THE EFFECT OF POLICY, AUDIT QUALITY, AUDITOR INDEPENDENCE, AND EFFECTIVENESS ON VILLAGE FUND MANAGEMENT TRANSPARENCY (Case Study On Village Government In Matangkuli District, North Aceh Regency) Sri Arini; Juliana Ariska; Rico Nur Ilham; Ghazali Syamni; Nurlela
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.320

Abstract

This study aims to determine how the influence of policies, audit quality, auditor independence, and effectiveness on the transparency of village fund management in Village Governments in Matangkuli District, North Aceh Regency. Policies in this study are measured by indicators consisting of planning, organizing, implementing, and supervising. Then audit quality variables are measured using indicators consisting of system quality, audits are carried out carefully, audits are carried out according to procedures, and skepticism. Furthermore, auditor independence is measured using indicators consisting of free from intervention, neutral, review from fellow auditors, and free from pressure. Meanwhile, effectiveness is measured using indicators consisting of clarity of goals to be achieved, clarity of strategies for achieving goals, a steady process of analysis and policy formulation, careful planning, and the preparation of appropriate programs. As well as the variable of transparency of village fund management is measured using indicators consisting of timely, clear, accurate, comparable, and easily accessible. The data used in this study is primary data obtained by distributing questionnaires to 225 respondents or communities in various villages in Matangkuli District, North Aceh Regency which were used as samples in this study. The data analysis technique used is multiple linear regression analysis using the help of SPSS software version 26. The results showed that policies, audit quality, auditor independence, and effectiveness had a positive and significant effect on the transparency of village fund management in Village Governments in Matangkuli District, North Aceh Regency.
Tujuan Untuk Menganalisis Rasio Keuangan Pada Perusahaan Eko Suhendara; Sri Arini
Journal Islamic Global Network for Information Technology and Entrepreneurship Vol. 1 No. 3 (2023): Juli : Journal Islamic Global Network for Information Technology and Entreprene
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/ignite.v1i3.183

Abstract

Kondisi ini dialami oleh PDAM Kota Samarinda, salah satunya mengenai kondisi keuangan. Kondisi keuangan adalah kemampuan perusahaan untuk membayar hutang jangka panjang maupun hutang jangka pendek. Diketahui bahwa hutang-hutang PDAM kota Samarinda cukup mempengaruhi pendapatan dan biaya yang ada, pengolahan air yang membutuhkan biaya yang tidak sedikit ini yang membuat PDAM kota Samarinda banyak pengeluaran dari pada pemasukan (laba) yang diperoleh dari penjualan air.
Co-Authors Eko Suhendara Ghazali Syamni Juliana Ariska Nurlela Rico Nur Ilham