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All Journal JFAS : Journal of Finance and Accounting Studies Dinamis: Jurnal Pengabdian Kepada Masyarakat
Khusna, Lia Safarotul
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Akuntabilitas Alokasi Dana Desa Dan Kelembagaan Desa Terhadap Kinerja Keuangan Melalui Digitalisasi Khusna, Lia Safarotul; Adiwijaya, Zainal Alim
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i3.8680

Abstract

Good ADD management shows the success of an institution's financial performance. Accountability is a guideline needed to manage public affairs including Village Funds. Village officials who are not in their field manage the financial management of village fund allocation, which can impact financial performance. With the quantitative method, the sample used was a total sampling from BPD in the Wonosalam District of 200 respondents. Data collection techniques in this research include interviews, questionnaires, question grids, and library research with multiple linear regression analysis and moderated regression analysis (MRA). The research results show that accountability in village fund allocation hurts Kinerja Keuangan. Meanwhile, Village Institutions have a positive effect on Kinerja Keuangan. Moderated by Digitalisasi, accountability in village fund allocation positively affects Kinerja Keuangan. Meanwhile, Village Institutions harmed financial performance, moderated by Digitalization. Accountability for village fund allocation and Village institutions is one factor that influences the Kinerja Keuangan of villages in Wonosalam District. These two factors can be strengthened by Digitalisasi. With the Digitalization of the Accountability of Village Fund Allocation and Village Institutions, Financial Performance in Wonosalam District villages has experienced better improvement
Sistem Informasi Akuntasi Ketetapan Pajak Di Kantor Pelayanan Pajak Pratama Jombang Khusna, Lia Safarotul; Agustina, Rachma
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2022): Juni 2022
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v2i1.5866

Abstract

The purpose of writing the report is to determine the effect of the accounting information system on tax assessments at KPP Pratama Jombang Tebuireng. The estimation results obtained from the regression coefficient of the tax accounting information system (SIAP) variable of 0.025 which means that the SIAP variable has a positive and significant effect on tax assessment. This can be seen from the t-test which has a greater probability value than the 5% significance level.
Pengaruh Akuntabilitas Alokasi Dana Desa Dan Kelembagaan Desa Terhadap Kinerja Keuangan Melalui Digitalisasi Khusna, Lia Safarotul; Adiwijaya, Zainal Alim
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i3.8680

Abstract

Good ADD management shows the success of an institution's financial performance. Accountability is a guideline needed to manage public affairs including Village Funds. Village officials who are not in their field manage the financial management of village fund allocation, which can impact financial performance. With the quantitative method, the sample used was a total sampling from BPD in the Wonosalam District of 200 respondents. Data collection techniques in this research include interviews, questionnaires, question grids, and library research with multiple linear regression analysis and moderated regression analysis (MRA). The research results show that accountability in village fund allocation hurts Kinerja Keuangan. Meanwhile, Village Institutions have a positive effect on Kinerja Keuangan. Moderated by Digitalisasi, accountability in village fund allocation positively affects Kinerja Keuangan. Meanwhile, Village Institutions harmed financial performance, moderated by Digitalization. Accountability for village fund allocation and Village institutions is one factor that influences the Kinerja Keuangan of villages in Wonosalam District. These two factors can be strengthened by Digitalisasi. With the Digitalization of the Accountability of Village Fund Allocation and Village Institutions, Financial Performance in Wonosalam District villages has experienced better improvement
Co-Authors Agustina, Rachma Zainal Alim Adiwijaya, Zainal Alim