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Optimizing Village Accountability Through SISKEUDES Financial System Implementation Anggraeni, Marita; Fitriyah , Hadiah
Indonesian Journal of Public Policy Review Vol 25 No 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1395

Abstract

Law no. 6 of 2014 mandates village government accountability, leading to the creation of the Village Financial System (SISKEUDES) by BPKP. This study investigates SISKEUDES implementation in Kepunten Tulangan Sidoarjo Village, focusing on APBDes (Village Budget) accountability. Using qualitative methods, including observation, interviews, and documentation, data were collected from key informants. Findings reveal SISKEUDES significantly enhances accountability and transparency, aiding efficient financial management and timely reporting. This research underscores the importance of technological solutions in improving local governance and promoting transparency. Highlight: echnology Boosts Accountability: SISKEUDES enhances village government financial transparency. Research Methods: Employed qualitative techniques including observation and interviews. Governance Efficiency: SISKEUDES facilitates efficient financial management and transparency. Keywoard: SISKEUDES, Accountability, Transparency, Local Governance, Financial Management
Company Characteristics, Profitability, and Financial Performance Through Corporate Social Responsibility: Karakteristik Perusahaan, Profitabilitas, dan Kinerja Keuangan Melalui Tanggung Jawab Sosial Perusahaan Hanis, Priyanka Anisa; Fitriyah , Hadiah
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1265

Abstract

Background: Financial performance is vital for assessing a company's sustainability, influenced by various internal factors. Specific Background: Although Corporate Social Responsibility (CSR) is recognized as significant, its mediating role between company characteristics and profitability on financial performance remains underexplored. Knowledge Gap: Existing studies inadequately address CSR's interaction with these variables in manufacturing contexts. Aims: This research investigates CSR's mediating capacity in the relationship between company characteristics (size, leverage, board composition) and profitability on financial performance. Results: Employing quantitative methods and purposive sampling, findings show that company size, board of commissioners, and profitability do not significantly affect financial performance, while leverage and CSR do. Additionally, profitability positively influences CSR, but other characteristics do not. CSR mediates the relationship between profitability and financial performance but not the others. Novelty: This study enhances understanding of CSR's mediating role, focusing on specific company characteristics and profitability. Implications: The results highlight the importance of CSR initiatives for improving financial performance, offering valuable insights for corporate managers and policymakers. Highlights : CSR mediates profitability's relationship with financial performance. Company size and board composition do not impact financial performance. Leverage significantly affects financial performance and CSR. Keywords: Corporate Social Responsibility, Financial Performance, Profitability, Company Characteristics, Leverage
Optimizing Village Accountability Through SISKEUDES Financial System Implementation: Optimalisasi Akuntabilitas Desa Melalui Implementasi Sistem Keuangan SISKEUDES Anggraeni, Marita; Fitriyah , Hadiah
Indonesian Journal of Public Policy Review Vol. 25 No. 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1395

Abstract

Law no. 6 of 2014 mandates village government accountability, leading to the creation of the Village Financial System (SISKEUDES) by BPKP. This study investigates SISKEUDES implementation in Kepunten Tulangan Sidoarjo Village, focusing on APBDes (Village Budget) accountability. Using qualitative methods, including observation, interviews, and documentation, data were collected from key informants. Findings reveal SISKEUDES significantly enhances accountability and transparency, aiding efficient financial management and timely reporting. This research underscores the importance of technological solutions in improving local governance and promoting transparency. Highlight: echnology Boosts Accountability: SISKEUDES enhances village government financial transparency. Research Methods: Employed qualitative techniques including observation and interviews. Governance Efficiency: SISKEUDES facilitates efficient financial management and transparency. Keywoard: SISKEUDES, Accountability, Transparency, Local Governance, Financial Management