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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Economics and Digital Business Review Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Akuntansi, Manajemen dan Bisnis Digital Asian Journal of Management Analytics International Journal of Integrative Sciences Journal of Management, Economic, and Accounting Jurnal Multidisiplin Indonesia
Tripriyono, Agus
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The Influence Of Village Fund Management On Infrastructure Development In Tanjung Anom Village Situmorang, Melanti Donaria; Ramadhan, Puja Rizqy; Tripriyono, Agus
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11126

Abstract

This study aims to examine and analyze the influence of village fund management on infrastructure development in Tanjung Anom Village. The type of research used is associative research. The population in this study includes all residents of Tanjung Anom Village, totaling 4,303 people. The sampling technique was carried out using the probability sampling method, resulting in a sample of 98 respondents from the Tanjung Anom Village community. Data collection was carried out through observation, interviews, questionnaires, and documentation studies (literature). Data analysis was carried out using multiple linear regression, hypothesis testing, and classical assumption tests that include normality, heteroscedasticity, and multicollinearity. The results of the study indicate that village fund management has a significant influence on infrastructure development in Tanjung Anom Village.
The Influence Of Financial Transparency On Community Participation In The Management Of Village Funds: A Study Of Srigunting Village Samudra, Nabila Nahda Maliha; Tripriyono, Agus; Saputra, Hendra; Sari, Ayu Kurnia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11236

Abstract

This study examines how financial transparency influences community participation in the management of village funds in Srigunting Village. The background of this research arises from the relatively low level of community involvement in deliberation, planning, and supervision of village funds, which is presumed to be related to the delivery of financial information that is not yet fully accessible and easily understood. This study focuses on three main aspects: the level of financial transparency, the level of community participation, and the relationship between the two. Theoretically, this research is supported by the concepts of financial transparency and community participation, as well as Agency Theory and Stewardship Theory, which emphasize the importance of information disclosure in building public trust. The results indicate that the village government has provided information through public deliberations and budget reports; however, there are still limitations in how the information is presented, making it difficult for some community members to fully comprehend the reports. This condition affects the level of community involvement, suggesting that the clearer and more transparent the information.
The Effect of Accrual-Based Government Accounting Standards Implementation on the Quality of Financial Reporting with Regional Apparatus Organizational Commitment as a Moderating Variable in Serdang Bedagai Regency Government Napitupulu, Juni Yanti; Nasution, Dito Aditia Darma; Tripriyono, Agus
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11287

Abstract

This study aims to examine the determinants of accrual-based Government Accounting Standards (GAS) implementation and to empirically test the role of Organizational Commitment of Regional Government Organizations (Organisasi Perangkat Daerah/OPD) as a moderating variable in the context of local government. The study was conducted across 30 OPDs in Serdang Bedagai Regency and involved 180 financial management officers as respondents. A quantitative approach was employed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that Human Resources, Supporting Facilities, Compliance with Laws and Regulations, Government Internal Control System (GICS), Understanding of Accrual-Based GAS, Employee Motivation, and Manual Application of Accrual-Based GAS have positive and significant effects on the implementation of accrual-based GAS. The structural model demonstrates strong explanatory power, with an R² value of 0.762, indicating that 76.2% of the variance in accrual-based GAS implementation is explained by the variables included in the model. Organizational Commitment exhibits the strongest direct effect and serves as the most dominant predictor in the model. Furthermore, the moderation analysis reveals that Organizational Commitment significantly strengthens most of the relationships between the independent variables and accrual-based GAS implementation, except for one non-significant moderating relationship. This finding suggests that the moderating role of Organizational Commitment is selective and context-dependent, as certain aspects of accrual-based GAS implementation are more strongly influenced by individual capacities of public officials—such as technical competence, intrinsic motivation, and work experience—than by organizational structural factors. This study contributes to the public sector accounting literature by demonstrating that Organizational Commitment functions as a strategic integrator that aligns individual, technical, and regulatory factors in achieving accountable and accrual-based local government financial management
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba Br Purba, Rahima Buaya, Register Launli Dito Aditia Darma Nasution Hendra Saputra Junidwan, Alditra Dwiky Lestari, Putri Dwi Napitupulu, Juni Yanti Natalia, Lidya Ramadhan, Puja Rizqy Renny Maisyarah Ronaldo, Jefri Safrianto, Reza Samudra, Nabila Nahda Maliha Sari, Ayu Kurnia Simamora, Amoy Dameria Situmorang, Melanti Donaria Suci Pratiwi, Moratia Wiraditha, Gabriela Wulandari, Pristy