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Analisis Kompetensi Aparatur Terhadap Sistem Pengelolaan Keuangan Daerah di Desa Trimurjo Darma Krisnanto; Nadia Anggraeni; Patricia Amanda Pertiwi
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3624

Abstract

The aim of this research is to see how the ability of village officials has an impact on the regional financial management system in Trimurjo Village, Central Lampung Regency. The involvement of the apparatus in question includes the knowledge, skills and attitudes needed to carry out their duties and responsibilities. This study is based on the theoretical framework of Spencer & Spencer (1993) and the principles of regional financial management according to Minister of Home Affairs Regulation No. 13 of 2006, emphasizes the importance of competency to ensure that village fund management runs well and efficiently. This research was conducted qualitatively, with data collected through interviews and literature study. The research results show that the competency of Trimurjo village officials in financial management still needs to be improved. The most significant factor is knowledge of the apparatus. This research proposes sustainable training and development to improve the quality of village financial management.
Peran Kepemimpinan Transformational dalam Meningkatkan Kesejahteraan Pegawai Kecamatan Baros Nadia Anggraeni
Jurnal Adijaya Multidisplin Vol 2 No 04 (2024): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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Abstract

Penelitian ini bertujuan untuk mengetahui Peran Kepemimpinan Transformational dalam Meningkatkan Kesejahteraan Pegawai Kecamatan Baros. Penelitian ini menggunakan metode penelitian kuantitatif dengan penyebaran kuesioner kepada para responden, yaitu seluruh karyawan di Kecamatan Baros yang berjumlah 27 orang. Uji asumsi klasik meliputi uji homogenitas atau uji heterokseditas yang memiliki Sig Based on Mean untuk variable kesejahteraan pegawai adalah sebesar 0,489. Teknis analisis data menggunakan Analisis Regresi Linier Berganda yang diperoleh nilai Adjusted R Square sebesar 0,665 (66,5 %) artinya, bahwa kemampuan variable independen dalam penelitian ini mempengaruhi variable dependen sebesar 66,5 %. Uji Simultan (F) yang didapatkan hasil Fhitung sebesar 52,584. Serta Uji Farsial (T) dengan hasil Thitung X sebesar 2,880. Dari hasil penelitian tersebut menunjukkan bahwa Kepemimpinan Transformational memiliki peranan penting terhadap Kesejahteraan Pegawai Kecamatan Baros.
The Influence of Education Level and Accounting Understanding on the Quality of Financial Reports of MSMEs in Negeri Katon District Nadia Anggraeni; Lella Anitsa; Esty Apridasari; Berwin Anggara
al-Afkar, Journal For Islamic Studies Vol. 8 No. 2 (2025)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v8i2.2224

Abstract

This research examines the influence of education level and understanding of accounting on the quality of UMKM financial reports. This research was conducted in Nageri Katon District using data on the number of UMKM in Negeri Katon District. The sampling method uses purposive sampling, namely using certain criteria to determine the number of samples to be studied. The relationship or influence between variables is explained using descriptive statistical test methods. The research results show that the level of education and understanding of accounting have a significant effect on the quality of UMKM financial reports in Negeri Katon District.