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All Journal Journal of Accounting Science Action Research Literate (ARL)
Dewi, Ratih Kumara
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Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Penilaian Kinerja Sistem. Keuangan. Desa (Siskeudes). Dalam Pengelolaan. Dana Desa: Sebuah Tinjauan Audit Internal Dewi, Ratih Kumara
Action Research Literate Vol. 8 No. 2 (2024): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v8i2.218

Abstract

Penelitian ini bertujuan untuk. mengetahui gambaran kinerna Sistem Keuangan Desa (Siskeudes) dalam Pengelolaan. Dana Desa dilihat dari sudut pandang tinjauan Audit Internal serta hambatan/kendala yang terjadi dalam penerapannya di Desa Kebonagung Kecamatan Sukodono.  Penelitian ini menggunakan. pendekatan kualitatif dengan jenis. penelitian deskriptif  kualitatif.  Data yang. digunakan berasal dari hasil wawancara, dokumentasi dari pihak Desa Kebonagung dan studi pustaka.  Hasil penelitian menunjukkan. bahwa penerapan aplikasi Sistem Keuangan Desa (Siskeudes) di desa Kebonagung Kecamatan Sukodono sudah berjalan dengan. efektif dan efisien dalam. membantu pemerintah Desa Kebonagung dalam mengelola keuangan desa. Prosedur pengelolaan keuangan dana desa yang dijalankan meliputi tahap perencanaan, pelaksanaan, penatausahaan, dan yang terakhir yaitu pelaporan/ pertanggungjawaban.  Sistem keuangan Desa sangatlah berpengaruh penting dalam pemerintahan desa di mana dengan sistem pengelolaan keuangan desa yang baik akan tercipta akuntabilitas dan transparansi yang optimal serta bahwa dengan adanya Sistem Keuangan Desa (Siskeudes) ini memberikan kemudahan bagi operator Sistem Keuangan Desa (Siskeudes) dalam mengerjakan tugasnya sehingga apa yang menjadi tujuan pelaporan keuangan, sehingga melalui penilaian Kinerja Sistem Keuangan Desa dalam pengelolaan dana desa akan tercapai.
Regulations Shape Transparency, Accountability, and Managerial Traits in School Funds Dewi, Ratih Kumara; Asyik, Nur Fadjrih; Ardini, Lilis
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2016

Abstract

General Background: The management of School Operational Assistance (BOS) funds by the government is an important element in maintaining the stability and quality of educational services in private vocational schools. Specific Background: The effectiveness of its management is often hampered by weak integration between managerial factors and compliance with applicable regulations. Knowledge gap: Previous studies tend to analyse the variables of transparency, accountability, and managerial characteristics separately, and there is still a gap in exploring the role of regulation as an interactive factor that moderates these relationships. Objective: This study aims to analyse the influence of transparency, accountability, and managerial characteristics on the effectiveness of BOS funds and to evaluate the moderating role of regulations. Method: This quantitative study uses a survey method on 83 respondents in Sidoarjo, which is analysed using an inferential statistical approach. Results: Transparency and regulations have a significant positive influence on the effectiveness of BOS fund management, while accountability and managerial characteristics have no influence. Regulations are proven to strengthen the relationship between transparency and management effectiveness. Novelty: Unlike previous studies that placed regulation as a driving variable, this study introduces regulation as a quasi-moderator that has a weakening effect on the relationship between transparency and the effectiveness of BOS fund management. Implications: These findings indicate that the effectiveness of BOS fund management cannot be achieved solely through quantitative strengthening of regulations, but rather requires simplification of rules to ensure that transparency remains the primary driver of performance without being hindered by administrative burdens.
Co-Authors Lilis Ardini Nur Fadjrih Asyik