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Diftong dan Kluster Penelitian pada Masyarakat Bakongan, Kabupaten Aceh Selatan Syamsiah, Syamsiah; Qistina, Nurul Ain; Alfiaturrahmi, Alfiaturrahmi; Izzati, Rahmi; Lestari, Sarima
Multiverse: Open Multidisciplinary Journal Vol. 3 No. 3 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/multiverse.v3i3.1659

Abstract

This study investigates the phonological features of the Acehnese language, focusing on the dialect spoken in Bakongan, South Aceh. The research aims to explore the use of diphthongs and consonant clusters as distinctive elements that reflect regional variation within the Acehnese linguistic landscape. Employing a qualitative descriptive method, this study analyzes data derived from native speaker utterances, emphasizing phonetic patterns and phonological shifts. The findings reveal several unique diphthong forms in the Bakongan dialect, including /eu/, /ie/, /ée/, /eue/, /oe/, /ue/, /ai/, and /oi/, which differ in both usage and distribution from those in standard Acehnese. Furthermore, the study highlights the prominence of consonant clusters—particularly those involving the consonant "r"—as a marked feature in the speech of Bakongan speakers. These phonological variations contribute to the dialect's distinctiveness and underline the internal diversity of the Acehnese language. In conclusion, the research underscores the necessity of documenting local dialects to preserve linguistic richness and to support broader efforts in language maintenance and revitalization, especially in multilingual regions like Aceh.
Pengaruh Implementasi Sistem Pelaporan Akuntansi Sektor Publik dan Pengendalian Internal terhadap Akuntabilitas Kinerja Pemerintah Kabupaten Nagan Raya Alfiaturrahmi, Alfiaturrahmi; Maulina, Rina; Mahdani, Said
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1482

Abstract

This study examines the influence of public sector accounting reporting implementation and internal control on government performance accountability at the Regional Financial Management Agency of Nagan Raya Regency. The research is motivated by recurring delays in financial report submission, which reflect weaknesses in the application of public sector accounting systems and internal control mechanisms, including ineffective planning processes, non-compliance with revenue management regulations, and policy implementation that contributes to increased public expenditure. Employing a quantitative research design, this study involved 57 employees as respondents selected through a census sampling approach. Data were analyzed using validity and reliability tests, simple linear regression analysis, normality testing, t-tests, and coefficient of determination analysis. The findings reveal that the implementation of public sector accounting reporting and internal control simultaneously exerts a significant effect on government performance accountability, as indicated by a significance value of 0.000. These results demonstrate that stronger accounting reporting practices and more effective internal control systems enhance the accountability of public sector performance. The study concludes that improving institutional compliance with public sector accounting standards and strengthening internal control structures are essential for reinforcing government accountability and ensuring transparent and responsible financial governance.