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Dwi Syamsih
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Dhana
Published by PT Anagata Sembagi Education
ISSN : -     EISSN : 30470803     DOI : https://doi.org/10.62872/b0t6h516
Core Subject : Economy,
Economics, Econometrics & Finance
The journal publishes original articles on current issues and internationally occurring trends in Financial Reporting, Tax Compliance, Cost Analysis, Internal Control, Financial Accounting, Management Accounting, Taxation, Auditing, Financial Consulting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 2 Documents
 1 
Search results for , issue "Vol. 1 No. 3 (2024): DHANA-SEPTEMBER" : 2 Documents clear
Accountability And Transparency Analysis Of Local Government Financial Performance (Study of Regional Apparatus Organizations (OPD) in Pohuwato Regency) Rasyid, Sitti Rizqi Aulia; Blongkod, Harun; Rasjid, Herlina
Dhana Vol. 1 No. 3 (2024): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/b6d2ac20

Abstract

Since the implementation of performance-based budgeting, all local governments have been obligated to create good financial performance of their local governments. As such, financial performance is one of the most significant topics to be studied in public sector organizations, including the government. the growing calls from public sector entities including national and local governments and government work units for the adoption of public accountability. The purpose of this study is to ascertain how accountability and transparency affect local governments' financial performance. This study employs a quantitative methodology. Purposive sampling is the method used in the sampling process. In order to collect primary data for this study, 210 respondents were given questionnaires. The study's conclusions demonstrate that: 1) Accountability has a positive and significant impact on the local government's financial performance; 2) Transparency has a positive and significant impact on financial performance; and 3) Accountability and Transparency have a significant impact on the Pohuwato Regency Regional Government's financial performance at the same time.
The Influence of Accounting Understanding and Characteristics on the Quality of Financial Statements of MSMEs Fostered by Bank Indonesia Helingo, Siti Nurdela; Blongkod, Harun; Wuryandini, Ayu Rakhma
Dhana Vol. 1 No. 3 (2024): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/1430es36

Abstract

The purpose of this study is to gather empirical data regarding the impact of business attributes and accounting knowledge on the caliber of financial reports produced by MSME's. Quantitative techniques are used in this study model or design. 68 MSMEs registered with the Bank Indonesia Gorontalo Branch made up the population of this study, and 68 MSME respondents made up the sample. In this study, questionnaires and observation were employed as data gathering methods, while PLS-SEM analysis was employed as a data analysis method. The study's findings demonstrate that the quality of financial reports (Y) is positively impacted by both business characteristics (X2) and accounting understanding (X1). Amounting to 76.5%, this indicates that the variables Accounting Understanding (X1) and Business Characteristics (X2) can account for the Quality of Financial Reports (Y). In the meantime, other variables not covered in this study can account for the remaining 23.5%.

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