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Jurnal Riset Ilmu Akuntansi
Published by Universitas Flores
ISSN : -     EISSN : 27987434     DOI : https://doi.org/10.37478/jria
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Ilmu Akuntansi (JRIA) accepts scientific articles including those regarding Auditing, Taxation, Financial Accounting, Management Accounting, Accounting Information Systems, Public Sector Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 105 Documents
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ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA DALAM PEMBANGUNAN DI DESA : Studi Kasus di Desa Lewobunga Kecamatan Adonara Timur Kabupaten Flores Timur Weni, Elisabeth Yelita; Ismail, Nuraini; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i1.6163

Abstract

Village Financial Management is a whole activity that includes planning, implementing, administering, reporting and accountability of village finances. The goal to be achieved in this study is to analyze the Accountability and Transparency of managing village fund allocations in Lewobunga Village, East Adonara District, East Flores Regency. The research method used is descriptive qualitative using data collection techniques of observation, interviews, documentation and literature study. The results of the study showed that Accountability and Transparency in Lewobunga Village were largely not in accordance with Permendagri No. 20 of 2018. The planning stage lacked cooperation between the village government and village communities and the results of discussing plans to use Village Fund Allocations were not informed to the public. The implementation stage of the government's performance has not been carried out properly because the community did not receive information regarding the allocation of village funds. the reporting stage is late in submitting the final report on the realization of the implementation of activities and the budget. the accountability stage lacks clarity, openness and convenience for the public to be able to access information about budget details.
EVALUASI SISTEM DAN PROSEDUR PEMBERIAN KREDIT PADA KOPERASI SIMPAN PINJAM (KSP) KOPDIT MAWAR MOE RUTENG Sueng, Flora Maria Goreti; Londa, Yulita; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i1.6166

Abstract

PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP PEROLEHAN SISA HASIL USAHA (SHU) PADA KSP KOPDIT GURU KELUBAGOLIT CABANG UTAMA ADONARA Moi, Margareta Isabela; Thalib, Sabra B. Wahab; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i1.6169

Abstract

This research aims to (1) determine the effect of own capital on the acquisition of remaining business result at the KSP Kopdit Guru Kelubagolit main branch of Adonara adan (2) determine the effect of loan capital on the acquisition of remaining business result at the KSP Kopdit Guru Kelubagolit main branch of Adonara. This Type of research is quantitative research. Data collection techniques use observation, interviews, documentation and literature study. Data analysis techniques are carried out using computer assistance, namely the SPSS Program. The results of the research show that (1) own capital partially influences the acquisition of remaining business result. This is proven by the t-count>t-table value (9,351<2,002) and the significance level isi 0,005<0,05, (2) borrowed capital is partial effect on the remaining business results. This is proven by the t-count>t-table (3,346<0,002) and the significance level is 0,023<0,05. Simultaneously, the variables of own capital and loan capital on the remaining business results are 64% while the remaining 36% is influenced by other factors outside the model.
PENGARUH E-COMMERCE, SELF EFFICACY DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA: Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Flores Ope, Martha Goreti; Ismail, Nuraini; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i1.6187

Abstract

This study aims to example whether there is an influence of E-Commerce, Self Afficacy and the Use of Accounting Information Systems in Making Decisions for Entrepreneurs (case study on accounting student at the faculty of economics, Universitas Flores). This research is a quantitative research. This study uses data collection techniques with questionnaires. This study used non-probability sampling with a purposive sampling technique with a total sample of 104 people, and used SPSS 25 as a research data processor. The results showed thet the E-Commerce variabel had a significant effect on the decision making for entrepreneurship for Accounting students at the Faculty of Economics, Universitas of Flores. This is evidenced by the regression coefficient value of the E-Commerce variable of 0,508 with t count>t table (4,092>1,983) with a significant level of 0,000<0,05, the Self Efficacy variable has a significant effect on Decision Making for Entrepreneurial Accounting Students at the Faculty of Economics, University of Flores. Hal this is evidenced by the value of the regression coefficient of the Self Efficacy variable of 0,393 with t count>t table (2,484>1,983) with a significant level of 0,015<0,05 and the variable use af accounting information systems has a significant effect on Decision Making for Entrepreneurial Accounting Students at the Faculty of Economics, University of Flores. This is evidenced by the regression coefficient value of the variables use of accounting information systems of 0,139 with t count>t table (1,527<1,983) with a significant level of 0,130>0,05.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA (ADD): Studi Kasus Pada Desa Wewit Kecamatan Adonara Tengah Kabupaten Flores Timur Burhаn, Sunаrti; Sayang, Sabulon; Reo, Hermanus
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i1.6210

Abstract

This studi aims to analyze accountability and transparency in menagging vilage fund allocations in Wewit Vilage, Central Adonara District, East Flores Regency. This research is a qualitative descriptive study using primary and secondary data as the type and source of the data. Data collection techniques in the form od interviews and dosumentation. Data analysis techniques include data collection, data reduction, data presentation, as well as conclusions and verification. The result of this study indicate that accountability in Wewit Village is accountavle and in accordance with Permendagri number 20 of 208. Wewit Village has informed the APBDesa in the form of billboards that the local community can see directly. However, there are no billboards indicating which activities have been carried out or which have not been carried out. Wewit Village has also not provived APBDesa information on the villages's official website and there is no recording of incoming and outgoing cash on the onformastion board so that it cannot be accessed easily by the community. So, Wewit Village has not fully implemented the transparency system and is not in accordance with Permendagri No. 20 of 2018. So there needs to be improvement and further guidance to creare good village governace in West Village, Central Adonara District, East Flores Regency.

Page 11 of 11 | Total Record : 105

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