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Susilawati , Made
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Economics, Econometrics & Finance

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Village Fund Accounting Treatment And Accountability Reporting in Noemuke Village Selan, Ongki Arwadi; Susilawati , Made; Atto , Aplonia
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6624

Abstract

The aim of this research is to determine the accounting treatment of village funds and accountability reports in Noemuke Village. Data collection techniques use interview data. The research results show that the Head of Noemuke Village is transparent in accounting for village funds and accountability reports. This is because the Noemuke village head is open to the community regarding financial reports and village fund accountability reports. The village head also provides information related to the final report on the use of village finances so that the community knows about the final use of existing budget funds. The accounting treatment and accountability reporting of village funds in Noemuke Village generally follow applicable regulations, using the Siskeudes application in line with Permendagri No. 20 of 2018. The financial management cycle—from planning to accountability—is implemented, though challenges remain in human resource capacity, technical assistance, and timely reporting. Community empowerment receives the largest budget allocation, reflecting development priorities. While accountability reports are formally prepared and submitted, transparency to the community is limited, and audits focus mainly on administration. Overall, implementation is fairly good but needs improvement in transparency, timeliness, and public involvement to strengthen governance.
The Effect Of Debt On Residual Business Results Nabu, Herti; Susilawati , Made; Selan, Dwi Dersmi
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6604

Abstract

The purpose of this study is to determine the extent of the influence of debt on the remaining operating results of the Kopdit Swasti Sari Kupang Savings and Loan Cooperative in 2021-2023. The method used in this study is descriptive quantitative using simple linear regression analysis techniques. The population and sample in this study are all financial statements of debt and SHU of the Swasti Sari Cooperative from 2021-2023. The data sources in this study use primary and secondary data. Data collection techniques in this study are interviews, documentation and literature studies. This research was conducted at the Swasti Sari Kupang Savings and Loan Cooperative using data analysis techniques are financial report data from 2021-2023. The variables used in this study are Debt (X) and Operating Surplus (Y). Data processing in this study uses SPSS Version 21. The results of the study obtained a regression equation Y= 2046383657.698+,001 bX, meaning that each factorincrease of one rupiah in total debt (X) will increase the SHU value by 0.001 rupiah and the value is significant for total debtis 0.047 which shows that total debt has a significant influence on SHU because the significance value is less than 0.05.
The Influence Of Internal Control System Of Accounts Receivables On Bad Debts Fina, Yurnida; Susilawati , Made; Ndun, Ariyon Stefen
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6613

Abstract

This study aims to examine the influence of the accounts receivable internal control system on bad debts at the Swasti Sari Savings and Loan Cooperative in Kupang during the period of observation. The research employs a quantitative descriptive approach with simple linear regression analysis. Both primary and secondary data are utilized, collected through interviews, questionnaires, and documentation. The research variables consist of the accounts receivable internal control system as the independent variable and bad debts as the dependent variable. The findings indicate that although the internal control system of accounts receivable contributes to the management of bad debts, its influence is not statistically significant. This suggests that bad debts are also affected by other factors beyond the internal control system examined in this study. Therefore, it is recommended that the cooperative continue to improve the effectiveness of its accounts receivable internal control system while considering additional factors that may influence bad debts. Future studies are encouraged to incorporate other relevant variables to obtain a more comprehensive understanding of the determinants of bad debts.
Co-Authors Aplonia Atto Ariyon Stefen Ndun Dwi Dersmi Selan Fina, Yurnida Nabu, Herti Selan, Ongki Arwadi