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All Journal Majapahit Journal of Islamic Finance dan Management As-Syirkah: Islamic Economic & Financial Journal
Pakaya , Lukman
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pengaruh Akuntabilitas , Transparansi Anggaran, dan Partisipasi Masyarakat Terhadap Efektivitas Pengelolaan Keuangan Desa: Studi pada Desa-Desa Di Kecamatan Tilango, Kabupaten Gorontalo Bibitan, Ravika Apriliany; Tuli, Hartati; Pakaya , Lukman
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to analyze the influence of accountability, budget transparency, and community participation on the effectiveness of village financial management in the villages of Tilango District, Gorontalo Regency. The background of this research is based on the importance of implementing the principles of good governance in village financial management to ensure effective, efficient, and well-targeted development. Although village budgets continue to increase, the effectiveness of their management is largely determined by the extent to which village governments are able to apply accountability, ensure information transparency, and involve the community in the financial management process. This study employs a quantitative method with a survey approach. Data were collected through the distribution of questionnaires to village officials and members of the Village Consultative Body (BPD) in eight villages within Tilango District. The research instrument was tested using validity and reliability tests, and the data were analyzed using multiple linear regression through SPSS. Classical assumption tests were also conducted prior to the regression analysis. The results of the study indicate that: (1) accountability has a positive and significant effect on the effectiveness of village financial management; (2) budget transparency has a positive and significant effect on the effectiveness of village financial management; (3) community participation has a positive and significant effect on the effectiveness of village financial management; and (4) simultaneously, these three variables have a positive and significant effect on the effectiveness of village financial management in Tilango District. These findings affirm that the implementation of accountable, transparent, and participatory village governance is a key factor in achieving effective village financial management.
ISAK 335-Based Temple Accounting System Design in Financial Reporting : (Study at Puseh Temple, Banjar Dwi Dharma, Tri Rukun Village, Wonosari District, Boalemo Regency, Gorontalo Province) Afiani, Ni Putu Seily; Pakaya , Lukman; Bokiu, Zulkifli
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.850

Abstract

This study aims to design a temple accounting system based on ISAK 335 for financial reporting at Puseh Temple, Banjar Dwi Dharma, Tri Rukun Village, Wonosari District, Boalemo Regency, Gorontalo Province, using a descriptive qualitative approach through observation, interviews, and documentation, as well as data validity testing through technical triangulation. The results of the study indicate that financial recording is still simple and limited to cash inflows and outflows, and has not been computerized and is not fully in accordance with ISAK 335. Therefore, this study produces an ISAK 335-based accounting system design using Microsoft Excel (Office 2021) that includes a statement of financial position, a statement of comprehensive income, a statement of changes in net assets, a statement of cash flows, and notes to the financial statements to improve the quality and conformity of temple financial reporting with applicable standards.
Co-Authors Afiani, Ni Putu Seily Bibitan, Ravika Apriliany Tuli, Hartati Zulkifli Bokiu