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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan
Irsyad Azis Ardiansyah
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Economics, Econometrics & Finance

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Analisis Efektivitas dan Efisiensi Pengelolaan Keuangan Terhadap Transparansi Penggunaan Dana DIPA pada Unit Kegiatan Mahasiswa Kronika IAIN Metro Arta Marsha Putri; Irsyad Azis Ardiansyah; Mellisa Wulandari; Salva Febrian Eka Putra
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): Agustus: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i3.263

Abstract

This research aims to analyze the effectiveness and efficiency of the DIPA fund financial management system on the transparency of the use of UKM kronika. This type of research uses a qualitative approach with descriptive methods. The data sources used in this research are primary data through field observations and in-depth interviews, as well as secondary data from related documents. The results of the research show that the effectiveness of the DIPA Fund financial management system in chronic UKM is still not optimal, as can be seen from inadequate planning, minimal community involvement, and indications of misuse of funds. In terms of efficiency, it was found that there was convoluted bureaucracy, lack of supervision and cost control, and not optimal use of information technology.
Co-Authors Arta Marsha Putri Mellisa Wulandari Salva Febrian Eka Putra