Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA)
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) adalah prosiding yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi AMA Salatiga. Prosiding ini merupakan media publikasi bagi seluruh pemakalah yang mengikuti Seminar Nasional dan Call for Paper Akuntansi dan Manajemen (SENAMA). Tahun 2022 ini, SENAMA diselenggarakan secara daring dengan tema “Creating Sustainable Economy in The Society 5.0 Era”. Tema ini dipilih sebagai respon akademisi terkait isu transformasi lingkungan akuntansi dan manajemen secara cepat dan berdampak pada kebutuhan akan digitalisasi, khususnya di Era Society 5.0. Kegiatan ini dilakukan sebagai wadah bagi akademisi, peneliti perguruan tinggi, praktisi, dan pemerintah sebagai regulator untuk berdiskusi terkait restrukturisasi dan transformasi akuntansi dan manajemen dalam kelangsungan persaingan global. Secara khusus cakupan Prosiding SENAMA : Seminar Nasional Akuntansi dan Manajemen adalah Financial Technology; Innovative Work Behavior; Metaverse; Less Contact Economy; Digital Accounting; Digital Marketing; Strategic Change Management; Organizational Resilience.
Articles
10 Documents
Search results for
, issue
"PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018"
:
10 Documents
clear
<![CDATA[PENGARUH EFEKTIVITAS MANAJEMEN DANA DESA TERHADAP PEMBANGUNAN INFRASTRUKUR DESA (STUDI KASUS DI DESA KALIKAYEN) ]]>
<![CDATA[Ahwan Sholih]]>;
<![CDATA[Amanah Amanah]]>
<![CDATA[ Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMA Salatiga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (696.853 KB)
|
DOI: 10.52353/senama.v1i1.238
<![CDATA[The Village Fund is a concrete form of state recognition of the origin of the village and the local authority of the village. Village Funds are expected to provide additional energy for the village in developing and empowering villages, towards a strong, advanced and independent village. This study examines the Village Fund in the Kalikayen Village. The reason for taking the location is referring to previous research which says that Kalikayen Village is a village in which the village fund management is in accordance with the rules that apply in its management process. For this reason, the purpose of this study was to determine the relationship between Village Fund Management and the Level of Kalikayen Village Infrastructure Development. This analysis is carried out with a simple regression analysis method, with secondary data obtained from literature and primary data obtained from surveys, questionnaires and observations on the intended object. The results of statistical tests using SPSS generated data that the R Square test was found to be 0.471, this implies that the influence of the village fund management variable on the variable of infrastructure development was 47.2%. While the remaining 52.8% is explained by other unknown factors or variables in this study such as the enthusiasm of the residents, the leadership capacity of the village head, etc. Statistical test results prove that the village fund management variable (X) obtained sig value is 0.05 (0.005 <0.05). This means that the Hypothesis (Village Fund Management of Infrastructure Development) which states that village fund management has a positive and significant effect on infrastructure development is accepted. ]]>
<![CDATA[PENGELOLAAN DANA DESA (EX. KECURANGAN) ]]>
<![CDATA[Ferry Endah Aryati]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMA Salatiga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1367.436 KB)
|
DOI: 10.52353/senama.v1i1.233
<![CDATA[This study iams to compared the stages of financial management in Bringin Village and Popongan Village, Bringin District,Semarang Regency and to see the potential and fraudulent motives in the management of village funds from planning, implementation, administration to reporting and accountability. The data is obtained from interview of icials village and field observation. The research method used is descriptive qualitative approach, the results reveal that the two villages have passed village fund management in accordance with government regulations. In addition, external parties also conduct monitoring through internal and on-going monev, the village of icials has been tightened in the management of village funds such as conducting detailed supervision in the management of village funds.]]>
<![CDATA[IMPLEMENTASI GOOD CORPORATE GOVERNANCE DALAM PELAKSANAAN DANA DESA (STUDI KASUS DI DESA UJUNG-UJUNG, KECAMATAN PABELAN, KABUPATEN SEMARANG) ]]>
<![CDATA[Dian Alluwina Putri Sejati]]>;
<![CDATA[Winena Renidya Faradena]]>
<![CDATA[ Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMA Salatiga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (831.26 KB)
|
DOI: 10.52353/senama.v1i1.239
<![CDATA[This study aims to explain the process of managing the Village Fund Allocation and can explain how to apply the principles of good governance in the process of managing Village Fund Allocation, especially in Ujung-ujung village, Pabelan District, Semarang Regency, Central Java. This research is expected to have an impact on the management of Village Fund Allocation which is increasingly effective and efficient and can reduce the potential for fraud through the use of good governance principles. This study uses a qualitative approach. Data collection is done through interviews, observations and documentary studies. The results of this study indicate that the implementation of village funds in the village of Ujung-ujung, Pabelan District, Semarang Regency, Central Java as a whole has been in accordance with Permendagri No. 113 of 2014, even though the villages at the end still have obstacles in administration. ]]>
<![CDATA[SISI PENGAWASAN PENGELOLAAN DANA DESA ]]>
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>;
<![CDATA[Nike Kurniasari]]>;
<![CDATA[Intiyas Utami]]>
<![CDATA[ Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMA Salatiga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1566.489 KB)
|
DOI: 10.52353/senama.v1i1.234
<![CDATA[The purpose of this research are describe supervision used in managing village funds, identify the role from Badan Permusyawaratan Desa and, explain the monitoring system prevailing on the village funds. This study is conducted in Kaligentong Village and Gladagsari Village in Kabupaten Boyolali. Data collected by interview and its structure to the source of information. The result showed the implementation of supervision is conductucted directly and through the application system of village finance were very helpful in village funds oversees management of transparent and accountable. The supervision conducted by the village administration to carry out monitoring and exercising the functions of planning and monitoring by Badan Permusyawaratan Desa. Beside to supervise, Badan Permusyawaratan Desa can accommodate aspiration of village communities and can be a partner of the village administration. By an improvement of operation and the development of the system of monitoring will influence enhancing accountability and transparency.]]>
<![CDATA[PENGARUH PERENCANAAN DANA DESA TERHADAP KEBERHASILAN PROGRAM DANA DESA DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL INTERVENING DI DESA ASINAN KECAMATAN BAWEN KABUPATEN SEMARANG ]]>
<![CDATA[Pandi Afandi]]>
<![CDATA[ Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMA Salatiga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (978.04 KB)
|
DOI: 10.52353/senama.v1i1.241
<![CDATA[This research aims to analyze village fund plan which is managed by village apparatus with good village government management (good governance) to support the success of village fund program in empowering villagers. Sample retrieval technique in this research is non probability sampling with a kind of sensus sample, that is 23 respondents which is consist of village apparatus and member of BPD in Asinan village Bawen District Semarang Regency. Data analysis in this research uses regression analysis and path analysis. The result of this research shows that village fund plan has a positive impact toward good governance, and good governance has a positive impact toward the success of village fund program.Path analysis result shows that village fund plan has a direct effect toward success of village fund program in empowering society without uses good governance as intervening variable. A comprehension of village apparatus about village fund management which is appropriate with rule of low must be continuously socialized to avoid problems that may occur later in the future in village fund management. ]]>
<![CDATA[EFEKTIFITAS PENGELOLAAN KEUANGAN DESA (STUDI KASUS DI DESA PURWODADI KECAMATAN TEGALREJO KABUPATEN MAGELANG) ]]>
<![CDATA[Nuwun Priyono]]>;
<![CDATA[Muhamad Wahyudi]]>;
<![CDATA[Whinarko Juli Prijanto]]>
<![CDATA[ Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMA Salatiga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1245.089 KB)
|
DOI: 10.52353/senama.v1i1.235
<![CDATA[Dengan lahirnya UU Nomor 6 Tahun 2014 tentang Desa menjadikan desa-desa menerima sumber pendapatan dari APBN. Adanya keterbatatasan SDM dalam pengelolaan keuangan desa dan berbagai hal lain yang menjadi kendala diperlukan penelitian. Tujuan penelitian ini: 1) Menganalisis seberapa besar efektivitas pengelolaan keuangan desa di Desa Purwodadi Kecamatan Tegalrejo Kabupaten Magelang, 2) Menganalisis dan mengkaji mekanisme pengelolaan keuangan desa di Desa Purwodadi Kecamatan Tegalrejo Kabupaten Magelang, 3) Mengetahui perkembangan kinerja keuangan Desa Purwodadi Kecamatan Tegalrejo Kabupaten Magelang dan 4) Mengetahui upaya-upaya yang dilakukan dalam menghadapi kendala pengelolaan keuangan desa di Purwodadi Kecamatan Tegalrejo Kabupaten Magelang. Luaran penelitian ini diharapkan dapat menghasilkan naskah yang dikirim pada jurnal nasional dan materi yang dapat digunakan sebagai pengayaan bahan ajar pada mata kuliah akuntansi sektor publik.Data yang digunakan dalam penelitian ini adalah data primer dan sekunder, yang akan diambil melalui wawancara, kuesioner dan observasi. Data laporan neraca dan data laporan realisasi APBDes berasal dari Pemerintah Desa Purwodadi Kecamatan Tegalrejo Kabupaten Magelang Penelitian ini menggunakan data time series yaitu data tahun 2015 dan 2016. Penelitian ini akan dianalisis dengan menggunakan analisis statistic deskriptif. Dengan melihat rasio efektivitas pengelolaan keuangan dan pengukuran kinerja keuangan desa.Hasil penelitian menunjukkan bahwa: 1) berdasarkan laporan realisasi APBDes Tahun 2015-2017 pengelolaan keuangan desa rata-rata menunjukan angka 100 % yang berarti efektif, 2) perkembangan kinerja keuangan desa dilihat dari realisasi APBDes selalu mengalami peningkatan dari Tahun 2015-2017, 3) Mekanisme pengelolaan keuangan Desa Purwodadi meliputi beberapa tahap yaitu: perencanaan, pelaksanaan, penatausahaan dan pelaporan serta pertanggugjawaban, 4) beberapa upaya sudah dilakukan oleh Pemerintah Desa Purwodadi dalam mengatasi kendala dan hambatan dalam pengelolaan keuangan desa.]]>
<![CDATA[ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE DALAM PENGELOLAAN DANA DESA DI DESA SEWUREJO KARANGANYAR ]]>
<![CDATA[Marita Kusuma Wardani]]>;
<![CDATA[Ahmad Shofwan Fauzi]]>
<![CDATA[ Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMA Salatiga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1151.744 KB)
|
DOI: 10.52353/senama.v1i1.240
<![CDATA[The concept of good governance is used as an institutional framework for strengthening the autonomy of village. The reality is practice of good governance in management practices of more funds are directed to central government, not to public. The purpose of this study was to understand the forms and practices of good governance froms and practices in village fund management pricesses that are viewed from the proses of trasnparansi. Accountabillty and responsiveness. This study uses an interpretive paradigm with a phenomenological approach to explore the implementation of good governance in management of village funds. The study found that implementation of the management of village funds in village sewurejo normatively in accordance with good governance mechanisms even though there are still some weaknesses in the application in field. The policy implication of this research can be used to assess implementation of good governance at the village government agencies special in village governance. ]]>
<![CDATA[DETERMINAN PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA ]]>
<![CDATA[Dwi Rahayu]]>;
<![CDATA[Anim Rahmayati]]>;
<![CDATA[Devi Narulitasari]]>
<![CDATA[ Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMA Salatiga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (655.069 KB)
|
DOI: 10.52353/senama.v1i1.236
<![CDATA[Penelitian ini bertujuan untuk mengetahui determinan pencegahan fraud pengelolaan keuangan desa. Berdasarkan hasil analisis dan pembahasan diketahui bahwa kompetensi aparatur pemerintah desa berpengaruh terhadap pencegahan fraud namun sistem pengendalian internal tidak berpengaruh terhadap pencegahan fraud pengelolaan keuangan desa di pemerintahan desa Polanharjo. Hal ini disebabkan oleh masih terdapat sebagian pemerintahan desa yang belum melakukan pemisahan wewenang dan tugas karena jumlah sumber daya manusia yang terbatas. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan kuesioner sebagai alat untuk memperoleh data. Populasi pada penelitian ini adalah 18 desa di kecamatan Polanharjo dengan sampel sebanyak 54 pegawai pemerintahan desa yang diperoleh dengan metode purposive sampling.]]>
<![CDATA[PENGELOLAAN ALOKASI DANA DESA DALAM MEWUJUDKAN GOOD GOVERNANCE ]]>
<![CDATA[Ade Setiawan]]>
<![CDATA[ Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMA Salatiga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (929.374 KB)
|
DOI: 10.52353/senama.v1i1.242
<![CDATA[This study aims to know the management of the Village Fund Allocation (ADD) in achieving good governance (accountability, transparency and participation) ranging from planning, implementation and accountability. This study uses qualitative descriptive method with case studies, which describe the management of the Village Fund Allocation (ADD) in rural Ngombakan then compared with the applicable regulations (Permendagri No. 113/2014), and crosscheck with real phenomenon that occurs in the management of the Village Fund Allocation (ADD) in rural Ngombakan realize good governance, so that it can be withdrawn conclusion. The results of this study indicate that the management of ADD in the Ngombakan village outline has been accountable, transparent, and participatory. However, technically there are still obstacles. These constraints are an obstacle from districts that are late in making the Bupati Regulation regarding the regulations on ADD and its management. This has an impact on the delay in reporting related to ADD management in Ngombakan Village.]]>
<![CDATA[PENGARUH EFEKTIVITAS MANAJEMEN DANA DESA TERHADAP PEMBANGUNAN EKONOMI MASYARAKAT (STUDI KASUS DI DESA KALIKAYEN) ]]>
<![CDATA[Amanah Amanah]]>;
<![CDATA[Ahwan Sholih]]>
<![CDATA[ Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMA Salatiga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (839.385 KB)
|
DOI: 10.52353/senama.v1i1.237
<![CDATA[One of the government programs in supporting rural development is by issuing Village Funds as a source of village income. The Village Fund Allocation (ADD) provided, in principle, must adhere to the principles of accountability, transparency and participation and efficiency. This study examines the Village Fund in the Kalikayen region. The reason for taking the location is referring to previous research which says that Kalikayen Village is a village in which the village fund management is in accordance with the rules that apply in its management process. For this reason, the purpose of this study was to determine the relationship between Village Fund Management and the Economic Development Level of the Kalikayen Village Community. This analysis is carried out with a simple regression analysis method, with secondary data obtained from literature and primary data obtained from surveys, questionnaires and observations on the intended object. Statistical test results using SPSS, generated data that the R Square test results were found to be 0.181, this implies the meaning that the influence of village fund management variables on economic development variables is 18.1%. While the remaining 81.9% is explained by other unknown factors or variables in this study such as the enthusiasm of the residents, the leadership capacity of the village head, and others. Statistical test results prove that the village fund management variable (X) obtained sig value greater than 0.05 (0.114> 0.05). This means that the Hypothesis (Village Fund Management on Economic Development) which states that village fund management has a positive and significant effect on economic development is not accepted because to several factors including the village government is still focused on infrastructure development.]]>
