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All Journal Jurnal Riset Akuntansi Terpadu YUME : Journal of Management Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi JAMER
Broto, Andri Hasmoro Kusumo
Universitas Merdeka Madiun
Economics, Econometrics & Finance Health Professions Social Sciences

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Journal : JAMER

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Pengaruh Transparansi, Akuntabilitas Dan Partisipasi Terhadap Pengelolaan Keuangan Kelurahan Di Kecamatan Kartoharjo Kota Madiun Wahyuningtyas Mutiara Putri; Rusbiyanti Sripeni; Andri Hasmoro Kusumo Broto
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.348 KB) | DOI: 10.33319/jamer.v1i2.33

Abstract

Abstract— This study aims to find out how far the implementation of transparency, accountability and participation of village finance management in Kartoharjo Subdistrict Madiun City.The research method used is qualitative method with descriptive approach. Respondents in this research are 52 kelurahan in manguharjo urban village. Data collection techniques used in the form of interviews, observations and questionnaires. Data obtained from the primary data by using questionnaires, data analysis techniques using multiple linear regression analysis with SPSS software program version 23.00 for windows and hypothesis testing is done by using the F test. The results of this study indicate that transparency posistif influence on village financial management, while accountability and participation have no effect on the management of village finance. Keywords—: Kelurahan Financial Management; Transparency; Accountability; Participatio.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS DI KOTA MADIUN) Kristin Denada; Siti Suharni; Andri Hasmoro Kusumo Broto
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 1 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i1.113

Abstract

Abstract- This research aims to examine the effect of implementing government accounting standards, implementing regional management information systems and human resource competence on the quality of regional government financial reports. This type of research is quantitative. The data collection technique in this research uses questionnaires directly to respondents. The respondents in this study were employees of the Madiun City Regional Revenue Agency. Data analysis was carried out using multiple linear regression analysis with the SPSS (Statistical Product and Service Solution) version 25 for Windows program. The results of the hypothesis research show that the Implementation of Government Accounting Standards variable is 0.022, the Regional Management Information System Implementation variable is 0.004, the Human Resources Competency variable is 0.031 and the Adjusted R Square shows a value of 0.626 or 62.6%. The results of this research show that the implementation of government accounting standards has a positive influence on the quality of regional government financial reports, the implementation of regional management information systems has a positive influence on the quality of regional government financial reports, and human resource competence has a positive influence on the quality of regional government financial reports.
Co-Authors Kristin Denada novy rachma herawati Permatasari, Retno Windu Putri, Wahyuningtyas Mutiara Retno Windu Permatasari Riyandi Dwi Efendi Rusbiyanti Sripeni Siti Suharni Sripeni, Rusbiyanti Wahyuningtyas Mutiara Putri