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All Journal The International Conference on Education, Social Sciences and Technology (ICESST) International Journal of Economic, Technology and Social Sciences (Injects)
Shella Pratiwi
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences

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An Approach to Effective Village Finance Management through the Use of Simulacra and Hyperreality Puja Rizqy Ramadhan; Suwarno; Shella Pratiwi
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 3 No. 2 (2024): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v3i2.428

Abstract

The purpose of this research is to examine Jean Baudrillard's views on simulacra and hyperreality in light of the idea of effective village governance. Primary data for this study came from interviews and observations of informants. This study employed a qualitative methodology. Data reduction, data presentation, and data gathering processes make up the study. Findings suggest that Good Village Governance might push people and communities into a hyperrealistic condition where the line between reality and perception blurs. Additionally, this arrangement makes information more susceptible to manipulation, which is something that village authorities, who are responsible for overseeing the money, should be cognizant of. It is imperative that village officials, in this age of inevitable modernity and globalization, fortify the components of professional ethics, moral culture, and spirituality in order to produce officials who are not only competent but also able to serve as positive examples to the rest of society.
Construction of Digital Village Financial Management from The Perspective of Minangkabau Raso Jo Pareso Tradition Ramadhan, Puja Rizqy; Suwarno; Shella Pratiwi
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

This study aims to reconstruct the discourse of digital-based village financial management based on the concept of raso jo pareso. This study uses primary data obtained from observations and interviews with informants. The research approach used is a qualitative method. The research paradigm consists of data collection procedures, data presentation, data reduction and drawing conclusions/verification. Based on the results of the study, it can be concluded that there has been a shift in cultural values ??manifested in village financial management. The moral degradation that occurs and regulatory pressures that limit the scope of the actors involved in village financial management. Therefore, it is necessary to revitalize the values ??of raso jo pareso in village financial management which are manifested as shared moral values ??based on fear of God and shame and politeness towards fellow human beings. Thus, a village financial management order is created that upholds moral aspects to have an impact on improving the performance of village entities.
The Role of Internal Control Systems and Human Resources Competence to Financial Reporting Quality in Medan City Government Niken Wulandari; Suwarno; Shella Pratiwi
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

This study aims to analyze the Internal Control System and HR Competence as determinants of the quality of financial reports. The research approach used is the quantitative method. This study uses primary data obtained from a survey of respondents. The population consists of 129 employees of the Medan City Financial and Regional Asset Management Agency with a sample of 35 people after going through a purposive sampling technique. Data analysis consists of data quality testing, classical assumption testing and hypothesis testing. The results of the study indicate that analyzing the Internal Control System and HR Competence partially or simultaneously has a significant effect on the quality of financial reports.
Co-Authors Niken Wulandari Ramadhan, Puja Rizqy Suwarno