Jurnal Riset Akuntansi Kontemporer
Vol 15 No 1 (2023): April Edition

ANALYSIS OF ACCOUNTING INFORMATION SYSTEM OF VILLAGE FUND USING LUDER CONTINGENCY MODEL

Oman Rusmana (Universitas Jenderal Soedirman, Indonesia)
Muhamad Rizki (Universitas Jenderal Soedirman, Indonesia)
Roni Budianto (Universitas Sultan Ageng Tirtayasa, Indonesia)
Eko Suyono (Universitas Jenderal Soedirman, Indonesia)



Article Info

Publish Date
03 Apr 2023

Abstract

This study examines the implementation of a village accounting information system by using village aparatus as informen in Karangsalam Kidul, Banyumas, Central Java. This study uses a mix-method between qualitative and qualitative approaches. For the qualitative approach, data were gathered via in-depth interviews and observations, whereas for the quantitative approach, APBDes 2021 documentation was utilized. In addition, this study employs the Luder contingency model to analyze qualitative data. Quantitative research, in contrast, utilized ratio analysis and sensitivity analysis. This study demonstrates that the implementation of a successful accounting information system in the village of Karangsalam Kidul, Banyumas, Central Java, had a positive effect on financial management and reporting.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...