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Accounting and Management Journal
Published by Universitas Nahdlatul Ulama Surabaya
ISSN : 25799609     EISSN : 24799614     DOI : https://doi.org/10.33086/amj
Core Subject : Science,
Decision Sciences, Operations Research & Management
Accounting and Management Journal is a scientific peer-reviewed journal published by Faculty of Economics and Business, Universitas Nahdlatul Ulama Surabaya, Indonesia. Since Established in 2017, AMJ is intended Provide a medium for dissemination of original and quality research on various topic in Accounting and management. The Journal calls for articles reporting the research result on accounting and management to be published two times a year (July and December).
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Articles 152 Documents
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Analisis Penerapan Standar Akuntansi Pemerintahan Desa pada Kantor Desa Gumulan Kecamatan Kesamben Kabupaten Jombang Nur Hamidah, Anggih; Ghofirin, Mohammad
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7728

Abstract

This research investigates the implementation of Village Government Accounting Standards (SAPDesa) in the financial management of Gumulan Village, located in Kesamben District, Jombang Regency, during the 2022 fiscal year. Employing a qualitative method with a phenomenological approach, the study aims to understand how the village government applies SAPDesa in the processes of planning, implementation, reporting, and accountability. Data were collected through observation, documentation, and in-depth interviews with key village officials including the village head, secretary, financial staff, and members of the Village Consultative Body (BPD). The findings indicate that the village has generally followed the financial management procedures outlined in Permendagri Regulation No. 20 of 2018. Financial planning was conducted through participatory village meetings and resulted in the formulation of the RKPDesa and APBDesa documents. However, there was a delay in the ratification of the village budget. During implementation, financial transactions were recorded using the General Cash Book and supporting ledgers. The financial reports consisted of the Budget Realization Report (LRA) and Notes to Financial Statements (CaLK), but the village had not yet compiled a complete balance sheet or asset report. In terms of accountability and transparency, the village has made efforts to involve the community by providing access to financial information through village meetings and public information boards. Overall, the village government has demonstrated a commitment to transparent and accountable financial practices, although improvements are still needed in documentation and timely reporting. This research contributes to the understanding of public sector accounting practices at the village level and highlights the importance of strengthening governance through standardized reporting.
Peran Mediasi Green Innovation dan Accounting Capability pada Pengaruh Human Capital terhadap Kinerja Keuangan UMKM di Kota Surabaya Khusnah, Hidayatul; Khoiriyah, Luluk
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7811

Abstract

Micro, small, and medium enterprises (MSMEs) are one of the supporting sectors that contribute significantly to economic growth and are even considered a solution to improving the national economy. However, the development of MSMEs still faces obstacles in financial management. One way to address this problem is by increasing the use of payment gateways. Increasing the use of payment gateways helps MSMEs minimize financial management risks and improve financial performance. The purpose of this study is to empirically test the mediating role of green innovation and accounting capability on the financial performance of MSMEs with payment gateways as mediators. This study uses a quantitative descriptive approach with primary data and hypothesis testing using WarpPLS 7.0 software. The population in this study was all MSMEs in the city of Surabaya. The sampling method used was random sampling with 100 respondents. The test results show that only green innovation mediation plays a role in human capital and has a positive and significant effect on the financial performance of MSMEs. Green innovation has a positive and significant effect on the financial performance of MSMEs. Green innovation is able to mediate the influence of human capital on the financial performance of MSMEs.

Page 16 of 16 | Total Record : 152

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