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All Journal Jurnal Manajemen Dan Akuntansi Medan Jurnal Serambi Ekonomi dan Bisnis
Madi, Suka
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Determinan Transparansi Pengelolaan Laporan Keuangan Daerah Melalui E-Government Pada Pemerintah Indonesia Ilham, Dwi Salsbila; Sfitri, Adek Wahyuni; Yahya, Khairani; Sabrina, Sarah Vika; Madi, Suka; Kasmita, Tiara
Jurnal Serambi Ekonomi dan Bisnis Vol 7, No 2 (2024): MARET-AGUSTUS 2024
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v7i2.7910

Abstract

In the era of regional autonomy, transparency in regional financial management is crucial to realizing accountability and public trust. E-government is very important in regional financial management because it can increase transparency, efficiency and service quality, as well as facilitate access to financial information. The results of this research indicate that local governments need to increase the use of official websites to disclose financial information and increase the transparency of regional financial management. Apart from that, regional governments also need to improve the quality of financial reports and increase community participation in regional financial management. In this way, local governments can improve transparency, efficiency and service quality, as well as facilitate access to financial information, so that the public can monitor regional financial management more easily and effectively.
Analisis Penerapan Akuntansi Aktiva Tetap Pada Yayasan Bunda Siti Banun di Kabupaten Labuhanbatu Induk Madi, Suka
Jurnal Manajemen Dan Akuntansi Medan Vol. 6 No. 2 (2024): Jurnal Manajemen dan Akuntansi Medan Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v6i2.5964

Abstract

Latar belakang : kompleksitas dalam pengakuan dan pengukuran aset tetap, terutama untuk aset yang diperoleh melalui sumbangan atau hibah. Kedua, keterbatasan sumber daya dan keahlian dalam menerapkan standar akuntansi yang berlaku, terutama PSAK 45 tentang Pelaporan Keuangan Organisasi Nirlaba dan PSAK 16 tentang Aset Tetap. Metode penelitian: Pendekatan penelitian ini menggunakan metode deskriptif. Hasil penelitian: Penerapan akuntansi aset tetap di Yayasan Bunda Siti Banun telah berjalan dengan baik, namun masih ada beberapa hal yang dapat ditingkatkan untuk meningkatkan akurasi dan transparansi laporan keuangan yayasan. Kesimpulan: Dengan meningkatkan kapasitas sumber daya manusia dan sistem manajemen aset yang lebih baik, yayasan dapat meningkatkan efisiensi operasional dan akuntabilitas dalam pengelolaan aset tetapnya.
Co-Authors Ilham, Dwi Salsbila Kasmita, Tiara Sabrina, Sarah Vika Sfitri, Adek Wahyuni Yahya, Khairani