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All Journal Jurnal Akuntansi AKTIVA Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Husni Mubarok, Muhammad
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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DETERMINAN PENGELOLAAN DANA DESA DI KECAMATAN RUPIT PROVINSI SUMATERA SELATAN AL-Fiansyah, Rafi; Oktarida, Anggeraini; Husni Mubarok, Muhammad
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10511

Abstract

The aim of this research is to determine the influence of Apparatus Competence, Accountability and the Government's Internal Control System on Village Fund Management in Rupit District. The population in this study were 16 villages in Rupit District. This research used a saturated sampling technique with 64 respondents. Data was collected by distributing questionnaires directly to respondents. The data analysis technique used is multiple linear regression with the help of SPSS 29 software. The results of this research show that Apparatus Competence, Accountability and the Government's Internal Control System partially and simultaneously have a positive and significant effect on Village Fund Management. The Adjusted R Square value is 0.621, which means that Apparatus Competence, Accountability and the Government's Internal Control System have an influence of 62.1% on Village Fund Management.
Faktor-Faktor yang Mempengaruhi Budgetary Slack pada Organisasi Perangkat Daerah Provinsi Sumatera Selatan Kartika Rahayu, Tri; Sopiyan AR; Husni Mubarok, Muhammad
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): 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.v6i4.861

Abstract

This relselarch aims to deltelrminel thel influlelncel of buldgelt elmphasis and sellf-elstelelm on buldgeltary slack in Relgional Apparatuls Organizations in Soulth Sulmatra Provincel. This typel of relselarch is qulantitativel relselarch. Thel relselarch was condulcteld ulsing a pulrposivel sampling telchniqulel on 39 Relgional Apparatuls Organizations of Soulth Sulmatra Provincel. Thel relselarch samplel was 117 peloplel consisting of thel Helad of OPD, Helad of thel Financel Sulb-Division, and Helad of thel Planning Sulb-Division. This relselarch data ulsels primary data collelcteld throulgh qulelstionnairels and obtaineld 98 qulelstionnairel data which can bel procelsseld ulsing mulltiplel linelar relgrelssion analysis with thel hellp of thel SPSS velrsion 26 program. Thel relsullts of thel relselarch can bel concluldeld that: (1) buldgelt elmphasis has a positivel and significant elffelct on buldgeltary slack in Soulth Sulmatra Provincel Relgional Apparatuls Organization; (2) sellf-elstelelm has a positivel and significant elffelct on buldgeltary slack in thel Relgional Apparatuls Organizations of Soulth Sulmatra Provincel; (3) buldgelt elmphasis and sellf-elstelelm togelthelr havel a positivel and significant elffelct on buldgeltary slack in Soulth Sulmatra Provincel Relgional Apparatuls Organizations.
Co-Authors AL-Fiansyah, Rafi Kartika Rahayu, Tri Oktarida, Anggeraini Sopiyan AR