Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

PENGARUH PENGELOLAAN KEUANGAN DAN SISTEM INFORMASI AKUNTANSI TERHADAP TRANSPARANSI KINERJA KEUANGAN BUMDES

Devi R. Wijaya (Unknown)
Fiany P. Shanda, Firdha A. Putri, Aditya F. Riansyah (Unknown)
Anita N. Andriyanto, Fanny A. Rahmasari, Vina Rustandy (Unknown)
Daniel Nababan, Romanus R. Sinaga, Vabian Reynaldi, Harry C. Adi (Unknown)

Article Info

Publish Date
28 Jan 2022

Abstract

This study aims to determine the effect of financial management variables and accounting information systems on financial performance transparency variables. The research was conducted using qualitative methods and using a case study approach, and samples were taken from 32 respondents. This research was conducted in BUMDes Sauyunan, Cihideung Village, Parongpong District, West Bandung Regency with the aim of increasing understanding in managing BUMDes finance through the System Information Accounting. Hypothesis testing in this study using SPSS tools. The results showed that the Financial Management variable (X1) had no effect on the Financial Performance Transparency variable (Y), while the Accounting Information System variable (X2) had an effect on the Financial Performance Transparency variable (Y).

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Journal Info
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

fairvalue

Publisher

Institut Manajemen Koperasi Indonesia

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...