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All Journal MIMBAR : Jurnal Penelitian Sosial Dan Politik Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Melsi Febrianti
Universitas Muhammadiyah Bengkulu
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Improving Village Bookkeeping and Accountability Report (SPJ) Competence through Local Government Initiatives in Kaur District Melsi Febrianti; Hesti Marni; Patra Agung Syaputra; Titi Darmi
Mimbar : Jurnal Penelitian Sosial Dan Politik Vol 15 No 1 (2026): Mimbar : Jurnal Penelitian Sosial dan Politik (June)
Publisher : Faculty of Social and Political Sciences Universitas Prof Dr Hazairin, SH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/eray0p20

Abstract

This study aims to analyze the effectiveness of the training conducted by the Regional Inspectorate of Kaur District in improving the competence of village officials in financial management, particularly in bookkeeping and the preparation of the Accountability Report (SPJ). The method used is a descriptive qualitative approach with data collection through in-depth interviews, participatory observation, and document analysis. The research informants consisted of 12 village officials, village heads, and officials from the Regional Inspectorate of Kaur District. The results show that although training has been conducted, many village officials still struggle to understand and implement the procedures for bookkeeping and preparing SPJ according to the applicable standards. The training, which is more theoretical and lacks practical involvement, is one of the factors causing these difficulties. The findings also revealed that many villages still use manual systems for financial recording, which risks creating discrepancies in financial reports. This study recommends that the training for village officials be more practice-based and encourages the adoption of information technology in village financial management to improve transparency and accountability. More practical training is expected to enhance the competence of village officials in accountable and efficient financial management.
PENGARUH PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP KINERJA KEBERLANJUTAN PERUSAHAAN BERBASIS TRIPLE BOTTOM LINE Melsi Febrianti; Yusmaniarti Yusmaniarti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 3 (2026): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i3.3531

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Environmental Management Accounting (EMA) terhadap kinerja keberlanjutan perusahaan berbasis Triple Bottom Line yang mencakup aspek ekonomi, lingkungan, dan sosial. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan kualitatif deskriptif melalui teknik analisis isi terhadap artikel ilmiah yang relevan dalam lima tahun terakhir yang diperoleh dari database Google Scholar, Scopus, dan ScienceDirect serta diseleksi menggunakan pedoman PRISMA. Hasil penelitian menunjukkan bahwa penerapan EMA secara konsisten berpengaruh positif terhadap kinerja lingkungan dan ekonomi perusahaan melalui peningkatan efisiensi sumber daya, pengendalian biaya lingkungan, serta pengambilan keputusan yang lebih efektif, namun pengaruh terhadap dimensi sosial cenderung tidak langsung dan dipengaruhi oleh faktor lain seperti komitmen manajemen dan kebijakan tanggung jawab sosial perusahaan. Simpulan penelitian ini adalah bahwa EMA memiliki peran strategis dalam meningkatkan kinerja keberlanjutan perusahaan berbasis Triple Bottom Line, namun efektivitasnya sangat bergantung pada tingkat integrasi dalam sistem manajemen serta dukungan kebijakan internal perusahaan.
Co-Authors Hesti Marni Patra Agung Syaputra Titi Darmi