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All Journal JABI (Journal of Accounting and Business Issues) Gapura (Garba Pembangunan Masyarakat)
Euis Apriliana
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Economics, Econometrics & Finance Social Sciences

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IMPLEMENTATION OF MINISTER OF HOME AFFAIRS REGULATION NO. 20 OF 2018 CONCERNING REPORTING AND FINANCIAL ACCOUNTABILITY OF GUNUNG SEMBUNG VILLAGE FOR FISCAL YEAR 2022 Nalla Susanti; Euis Apriliana; Icih Icih
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 02 (2023): VOL 02 NO 02 2023
Publisher : STIESA Press

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This study aims to determine the implementation ofMinister of Home Affairs Regulation No. 20 of 2018concerning Reporting and Financial Accountability ofGunung Sembung Village for Fiscal Year 2022. Thisresearch method uses qualitative methods. The datasource used is the primary data source, namely dataderived from the original or first source, in compiledform or in the form of files sought through the source,namely the person who is used as the object ofresearch as a means of obtaining information or data.The data collection techniques used in this study areinterview techniques and literature studies by lookingfor data from the profile and financial statements ofDesa Gunung Sembung Village for fiscal year 2022.The results of this study show that APBDes reportingin Desa Gunung Sembung Village can be said to havecarried out reporting well, which is in accordance withthe Minister of Home Affairs Regulation Number 20 of2018 concerning village financial management. In therecapitulation results, the level of compliance ofreporting with Permendagri Number 20 of 2018reached 9/9. Meanwhile, the level of conformity ofaccountability with Permendagri Number 20 of 2018reaches a weight of 5/7. The Head of Desa GunungSembung Village has submitted a report on theimplementation of the APBDes and a Report on theRealization of Activities for the first semester to theRegent/Mayor through the sub-district head in earlyJuly 2022.
SHARIA ACCOUNTING ASSISTANCE FOR THE MANAGEMENT OF SHARIA SAVINGS AND LOAN AND FINANCING COOPERATIVES IN SUBANG DISTRICT Asep Kurniawan; Rosalia Aghata; Euis Apriliana; Putri Oktaviana; Rianniva Laela Permana; Feby Farichatul Ummah; Nalla Susanti
Gapura (Garba Pembangunan Masyarakat) Vol. 2 No. 1 (2024): Oktober
Publisher : STIESA-PRESS

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This sharia accounting assistance program aims to improve the understanding and skills of the management of Sharia Savings and Loan and Financing Cooperatives (KSPPS) in Subang Regency in applying sharia accounting principles correctly and consistently. The program implementation method includes identification of needs through surveys and interviews, preparation of training materials, conducting workshops and intensive training, and making sharia accounting guidelines. Evaluation of program effectiveness was conducted using pre-test and post-test questionnaires. The results of the program showed a significant increase in the understanding and skills of KSPPS management related to sharia accounting, improved transparency and accountability of financial statements, and increased trust of cooperative members. The evaluation revealed that the participatory approach and the use of real case studies in the training were very effective. Constraints encountered included time constraints and different levels of understanding among participants. Recommendations include continuous capacity building, adjusting training methods, strengthening collaboration, and continuous monitoring and evaluation.
Co-Authors Asep Kurniawan Feby Farichatul Ummah Icih Icih Nalla Susanti Nalla Susanti Putri Oktaviana Rianniva Laela Permana Rosalia Aghata