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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Ilomata International Journal of Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Isna Khorul Azizah
Universitas Bina Darma
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences

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Faktor-faktor yang Mempengaruhi Akuntabilitas Pengelolaan Alokasi Dana Desa di Desa Damarwulan Kecamatan Air Salek Isna Khorul Azizah; Muhammad Titan Terzaghi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9462

Abstract

This study aims to determine the effect of community participation, village officials’ competence, information technology utilization, internal control systems, and clarity of budget targets on the accountability of village fund allocation management in Damarwulan Village, Air Salek District. The research used a quantitative method with a survey approach. The sample consisted of 37 respondents, including village officials, BPD members, and community representatives. Data analysis was conducted using multiple linear regression with SPSS software. The results show that community participation, competence of village officials, utilization of information technology, internal control systems, and clarity of budget targets have a positive and significant effect on the accountability of village fund allocation management. These findings suggest that enhancing these five factors can improve accountability in managing village funds, thereby promoting transparency and public responsibility at the village level.
PENGENALAN LITERASI KEUANGAN SEBAGAI UPAYA CERDAS MENGELOLA UANG KEPADA ANAK-ANAK KELAS 4 SD NEGERI 09 TANJUNG BATU M Titan Terzaghi; Isna Khorul Azizah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.42328

Abstract

literasi keuangan penting dikenalkan untuk anak-anak sejak dini, Literasi sebagai kekuatan yang dimiliki manusia untuk dapat menjelajah ke berbagai bidang keilmuan dan keterampilan, maka disinilah letak strategisnya mengapa menanamkan literasi keuangan dan bisnis diperlukan sejak usia Sekolah Dasar. Metode yang digunakan yaitu Sosialisasi Literasi Keuangan. Hasil pengabdian Masyarakat yang diperoleh yaitu ilmu yang penting bagi Anak-anak agar suatu saat dimasa depan mereka tidak hidup boros dan dapat membedakan apa yang menjadi kebutuhan dan keinginan. Kegiatan sosialisasi literasi keuangan bagi anak SD Negeri 09 Tanjung Batu ini telah dilakukan dengan mendapat perhatian yang sangat baik dari peserta dengan meminta kegiatan yang sama dapat dilakukan pada kesempatan yang akan datang.
Factors Affecting the Quality of Palembang Regional Government Financial Reports in South Sumatra, Indonesia Bakti Setyadi; Sulaiman Helmi; Isna Khorul Azizah; Dewi Sartika
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1250

Abstract

This research aims to identify the factors influencing the quality of the Palembang regional government's financial reports. The factors examined include the application of Government Accounting Standards, the Internal Control System, Human Resources Competency, and the Role of Internal Audit. The study employs a qualitative research method with data collected through interviews. The findings reveal that the application of Government Accounting Standards, the Internal Control System, Human Resources Competency, and the Role of Internal Audit significantly affect the quality of the financial reports. The implications of this research suggest that local governments should enhance the implementation of Government Accounting Standards, strengthen the Internal Control System, improve Human Resources Competency, and optimize the role of internal audit to elevate the quality of financial reports.
Co-Authors Bakti Setyadi Dewi Sartika M. Titan Terzaghi Sulaiman Sulaiman