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Junaidi Affan
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Jurnal SOLUSI terbit dua kali dalam setahun, setiap bulan Mei dan Desember. STIE SBI Jurnal SOLUSI: Kajian Ekonomi dan Bisnis Jl. Ring Road Utara No.17, Ngringin, Condongcatur, Kec. Depok, Kabupaten Sleman, Daerah Istimewa Yogyakarta 55283
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Daerah istimewa yogyakarta
INDONESIA
Solusi: Jurnal Kajian Ekonomi dan Bisnis
ISSN : 19072376     EISSN : 27978699     DOI : 10.51277
Core Subject : Economy, Social,
Fokus dan ruang lingkup SOLUSI: jurnal Kajian Ekonomi dan Bisnis merupakan jurnal Ekonomi dan bisnis yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi SBI Yogyakarta sebagai media komunikasi, media hasil penelitian yang bertujuan untuk mempublikasikan berbagai hasil kajian empiris dari para akademisi maupun praktisi yang mempunyai perhatian di bidang ekonomi khususnya manajemen dan akuntansi. Jurnal SOLUSI terbit dua kali dalam setahun, setiap bulan Mei dan Desember. Redaksi menerima artikel dari dosen atau peneliti dari manapun yang ditulis dalam bahasa Indonesia dengan berbagai tema, topik sebagai berikut : • Pasar Modal dan Investasi • Perbankan • Kewirausahaan • Strategi bisnis dan manajemen • Manajemen pemasaran • Manajemen operasi • Perilaku organisasi • Bisnis • Akuntansi sektor publik • Akuntansi manajemen • Perpajakan • Akuntansi perilaku • Asuransi
Articles 12 Documents
Search results for , issue "Vol. 14 No. 1 (2019)" : 12 Documents clear
Analisis Pengelolaan Keuangan Desa Dengan Pendekatan Value For Money (Studi Pada Laporan Anggaran Pendapatan Dan Belanja Desa (Apbdes) Desa Jambidan Tahun Anggaran 2014 – 2016) Tyas Widoyekti Wuryanto Putri; Eni Dwi Susliyanti
HOME Vol. 14 No. 1 (2019)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v14i1.53

Abstract

This study aims to determine the management of village financial which contained in revenue and expenditure budget villages in Jambidan Village for 2014 until 2016 fiscal year with a value for money approach, which is by measuring the economic ratio, efficiency, and effectiveness. With this approach, government of Jambidan Village can know the financial performance that can be used as benchmark in implementing better policy. The method which is used in this analysis is descriptive quantitative research method. The variables that are used including economical, efficient, and effective. While the data were collected by using documentation method which analyzed economic ratio, efficiency ratio, and effectiveness ratio. The results showed that in overall, the Jambidan’s village government is able to manage financial of village in 2014 until 2016 fiscal year period well by using value for money approach.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kejelasan Sasaran Anggaran Dan Akuntabilitas Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Studi Pada Pemerintah Provinsi Daerah Istimewa Yogyakarta Novita Putri Ardiyan; Enita Binawati
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Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v14i1.55

Abstract

This study aimed to examine the influence of the implementation of regional financial accounting system, budget goal clarity, and financial accountability towards the accountability performance of government agencies. The object of this research was the regional working units (SKPD) in Yogyakarta special region (DIY). The sampling technique in this research was purposive sampling technique; it is a sampling technique with a certain considerations. The sample of this research was employees in the financial sector in each regional working unit (SKPD). The data in this study are primary data. The data were collected using questionnaires distributed directly to the respondents. The analytical method, which was used in this research, was Multiple Linear Regression model. The results of this research and the hypothesis testing showed that the application of a variable area of regional financial accounting system and budget goal clarity had a significant influence on the performance accountability of government agencies. On the other hand, the financial accountability did not have a significant influence on the accountability performance of government agencies.

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