Accountability Of Financial Management Research Articles

Analisis Peran Sistem Informasi Akuntansi Terhadap Akuntabilitas Pengelolaan Keuangan pada Badan Amil Zakat Nasional Provinsi Sumatera Utara

This study aims to analyze the Role of Accounting Information Systems on Financial Management Accountability at the National Amil Zakat Board of North Sumatra Province. The research method used in this research is a qualitative method and this research approach uses descriptive analysis. The results of the research conclude that BAZNAS North Sumatra Province uses SIMBA (Zakat Information Management System) based on PSAK 109 to collect and distribute zakat, infaq and alms. The influence of the accounting information system on financial management at BAZNAS North Sumatra Province can be seen from the level of zakat receipts, and the implementation of accountability carried out by BAZNAS North Sumatra Province in financial management is in accordance with accountability indicators, namely implementing honesty and legal accountability, accountable procedures, programs accountable, and accountable regulations.

IKABOGA Women Leadership Dan Komitmen Organisasi Sebagai Pemoderasi Determinan Akuntabilitas Pengelolaan Keuangan

The purpose of this study was to analyze and provide empirical evidence regarding the effect of presentation of financial statements and the effect of accessibility of financial reports on financial management accountability with women's leadership and organizational commitment as moderating variables. The population of this research is the management of IKABOGA organizations throughout the island of Lombok with a total of 60 respondents. Collecting data using a survey method in the form of a questionnaire. By using the census method, all populations become respondents. The data analysis method used in this study is the MRA (Moderate Regression Analysis) method with the help of the SPSS 23 program. The results show that the presentation of financial statements has a positive and significant effect on financial management accountability. The accessibility of financial reports has a positive and insignificant effect on financial management accountability. Women's leadership does not strengthen the influence of financial report presentation on financial report accountability. Women's leadership does not strengthen the influence of financial report accessibility on financial report accountability. Organizational commitment does not strengthen the influence of financial report presentation on financial management accountability. Organizational commitment does not strengthen the influence of financial report accessibility on financial management accountability.
 Keywords: Presentation of Financial Statements; Accessibility of Financial Reports; IKABOGA Women Leadership; Organizational Commitment; Financial Management Accountability.

Village Government Accountability and Transparency in Village Financial Management

This study aims to find out the accountability and transparency procedures of the village government in managing village finances (Study in Karangsari Village, Kutowinangun District, Kebumen Regency). This type of research is a qualitative research with an interactive analysis approach. Data was collected through in-depth interviews, observations and document studies which were then analyzed using an interactive analysis model through four stages, namely (1) Data Collection, (2) Data Reduction, (3) Data Presentation, (4) Conclusion Drawing. The results of the study show that (1) Accountability at the planning, implementation, administration, and financial management reporting stages (2) Transparency of village finances in Karangsari Village in its implementation is guided by the Minister of Home Affairs Regulation Number 20 of 2018. The Karangsari Village Government as the executor of village financial management has carried out the Village Financial Accountability and Transparency process quite well. However, there must be improvements in village financial management and financial accountability by seeking new innovations. And in providing information to the public must be optimized

The Influence of Government Internal Control System, Financial Report Presentation, and Accessibility on Financial Management Accountability

This study aims to examine the effect of the government's internal control system, presentation of financial reports, and accessibility of financial reports on the accountability of financial management of the Aceh provincial government. The population in this study are all government employees within the Aceh Government Work Unit (SKPA) scope. In this study, a purposive sampling technique was used where the researcher took as many as four samples of respondents per SKPA with criteria in the form of government employees who were direct financial management executors, namely the Head of Sub-Division of Finance, Receiving Treasurer, Expenditure Treasurer, and Receiving/Expenditure Assistant Treasurer. Questionnaires were distributed over two months and 23 days with 188 respondents who were collected in this study. The results of this study state that simultaneously, the government's internal control system, presentation of financial reports, and accessibility of financial reports have a significant positive effect on accountability for the financial management of the Aceh provincial government. Partially, the government's internal control system, presentation of financial reports, and accessibility of financial reports have a significant positive effect on accountability for the financial management of the Aceh provincial government.

Analisis Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, dan Sistem Pengendalian Internal terhadap Akuntabilitas dalam Pengelolaan Keuangan Desa (Studi pada Pemerintah Desa di Kecamatan Mranggen)

Accountability in managing village finances is very important. This requires the ‎village government to manage village finances professionally, effectively and efficiently, and ‎accountably. The purpose of this study was to determine the readiness of the village ‎government in realizing accountability for village financial management, so research was ‎conducted on the effect of presenting financial reports, accessibility of financial reports, and ‎internal control systems on village financial management accountability.‎
 The subject of this research is the village government in Mranggen District. The sampling ‎technique in this research is saturated sampling technique (census). The data collection ‎instrument in this study was a questionnaire or questionnaire. The research data used ‎primary data, directly through questionnaires and analyzed using SPSS version 26. Data ‎were analyzed to test the hypothesis using multiple regression analysis approach.‎
 The results of this study indicate that the presentation of financial reports influences the ‎accountability of village financial management. The accessibility of financial reports has no ‎effect on the accountability of village financial management. The internal control system ‎influences the accountability of village financial management.‎
 
 
 Keywords:‎ Presentation of Financial Statements, Accessibility of Financial Statements, ‎Internal Control System, Village Financial Management Accountability

Pengaruh Transparansi, Sistem Pengendalian Internal dan Kualitas Sumber Daya Manusia terhadap Akuntabilitas Pengelolaan Keuangan Nagari: Studi Empiris pada Nagari di Kota Pariaman

The purpose of this research is to obtain empirical evidence and find out the effect of transparency, internal control system and human resource quality on the responsibility of village financial management. The population of this study is Pariaman town village office up to 110 people who were sampled. The sampling technique uses total sampling. The data source of this study is primary data using questionnaire data collection methods.Data analysis In the method of this study, multiple linear regression analysis is used, where the dependent variable is financial management Accountability and the independent variables are transparency, internal control systems and staff quality.The results of this study show that transparency, internal control systems and staff quality do not affect accountability for village financial management.

Analysis of Village Official' Competence, Organizational Commitment, and Transparency Towards Accountability of Village Fund with Mediation of Management and the Performance of the Village Government (Empirical Study of Village Government in Kuok District

This research aims to examine and investigation the effect of the village official competence, the organizational commitment of the village government, and also transparency on the accountability of village fund management through the performance of the village government. The sample study all village official in Kuok District, Kampar Regency, totaling 83 respondents. The data analysis method uses descriptive statistical analysis and the data analysis tool uses Smart PLS. The research results show that the competence of village official has a significant effect on the performance of the village government, organizational commitment has a significant effect on the performance of the village government, transparency in village financial management has no significant effect on the performance of the village government. Village government performance has a significant effect on the accountability of village financial management, competence has a significant effect on accountability of village financial management, organizational commitment has significant effect on accountability of village financial management, and transparency has no significant on accountability of village financial management. Competence has a significant effect on the accountability of village financial management through the performance of the village government

Mosque Financial Accountability and Transparency: A Community Perspective in Lamongan

<p>The mosque is a place of worship that has a source of income that comes from the community. The lack of information regarding the accountability and transparency of mosque financial management is a problem that needs special attention for managers of mosque financial funds. This study discusses the accountability and transparency of mosque financial reports from the perspective of the Muslim community in Lamongan Regency. The subjects of this study include people of productive age, namely 15–64 years old, who are Muslims and active in congregation at the mosque. The data collection technique is to distribute data through a Google Form questionnaire and reinforce it with information from previous literature, journals, and books. The results of the study show that people's views regarding the financial accountability and transparency of mosques in Lamongan is vary. The mosque's accountability and transparency system in Lamongan is considered to be in accordance with ISAK 35. The mosque's financial administrators have carried out their duties honestly and responsibly, but not a few among the public say they still have doubts. Some of them also thought that there was no need to know about the mosque's finances because someone already took care of them.</p>

Accountability of Village Financial Management in Thematic Tourism Villages

This study aims to determine the influence of the role of village officials, village apparatus competence, community participation, and information technology on village financial management accountability. The method for determining the sample is proportional stratified random sampling and data collection using a questionnaire. This study shows that community participation and information technology have a significant effect on village financial management accountability. This study shows that the better community participation and information technology are, the better the accountability of village financial management. Meanwhile, the role and competence of village officials do not affect the accountability of village financial management. The competence of village officials in this study is still inadequate and still requires regular assistance and training for accountability in village financial management.

PEMANFAATAN SISTEM INFORMASI PADA MANAJEMEN PEMBIAYAAN SEKOLAH

Financing management has become a very important requirement in organizations or companies, including in the world of education. With good financing management, accountability and transparency in financial management will be achieved. Utilization of technology-based information systems in school financing management will greatly facilitate school work, and will even lead to increased public trust. Using a qualitative descriptive research approach, through an interview process with the principal, vice principal and school treasurer, as well as documentation, it was found that the government had made a good reporting system for School Operational Assistance (BOS) funds through the ARKAS application. The web-based application is used by both public and private schools. SD Muhammadiyah 7 Bandung as a private school that relies heavily on public trust, has developed an integrated information system through the SIMUTU application, but it is not yet 100% integrated so it is still equipped with separate financial reporting using the excel program and printing paper documents, especially for the audit process internally carried out by the foundation. The process of planning, implementing, monitoring, reporting and accountability, as a cost management process, has been well managed. This is thanks to the role of the Muhammadiyah foundation, through the Bandung City PDM, which has implemented strict monitoring and evaluation of financing.

Enhancing Maqasid Syariah through E-Banking: A Qualitative Analysis of Syariah-Compliant Financial Transactions


 
 
 
 
 
 
 
 
 
 
 
 The article presents a qualitative study analyzing the utilization of e-banking syariah from the perspective of Maqasid Syariah, focusing on Islamic principles in financial transactions. Employing a descriptive approach and content analysis, data were collected through literature review, documentation, and interviews. The findings reveal that e-banking syariah significantly contributes to achieving Maqasid Syariah, promoting responsible financial practices aligned with Islamic principles. The study highlights benefits such as ethical transactions, wise financial decisions, and improved investment management. The implications emphasize the relevance of these findings for professionals and scholars in the field of Islamic finance and banking.
 
 
 
 
 
 
 Highlight:
 
 
 Significance of E-Banking Syariah: The research highlights the substantial benefits of utilizing e-banking syariah in achieving Maqasid Syariah, including adherence to Islamic principles in financial transactions and wise financial decision-making.
 
 
 Holistic Well-Being: E-Banking Syariah contributes to the preservation of individuals' well-being in aspects of religion, soul, intellect, lineage, and wealth, promoting a balanced and spiritually fulfilling life.
 
 
 Responsible Implementation: The study emphasizes the importance of grounding the use of e-banking syariah on strong Islamic principles, promoting transparency, and accountability in financial management while avoiding prohibited practices.
 
 
 Keyword: E-Banking Syariah, Maqasid Syariah, Islamic Finance, Financial Transactions, Qualitative Study
 
 
 
 
 

Pengaruh Sistem Keuangan Desa Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Dana Desa

The purpose of this study was to determine the effect of the village financial system and internal control system on the accountability of managing village funds in the districts of Bilihu and Gorontalo. This research involved village heads, village secretaries, hamlet heads, BPD, youth leaders, and community leaders, totaling 113 respondents. Descriptive analysis, a structural equation model (SEM), and AMOS 24.0 were used in this study. This quantitative research combines primary data obtained through observation, interviews, questionnaires, and pictures. The results of the study found that the village financial system and the government's internal control system both had a positive and significant effect on the accountability of village financial management in villages throughout Biluhu District, Gorontalo Regency.
 Keywords : Village financial system, Internal Control System, Fund Management Accountability

ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN PADA KANTOR CAMAT LAIS KABUPATEN MUSI BANYUASIN

This study aims to analyze the extent of accountability and transparency in financial management applied at the Lais Sub-District Office, Musi Banyuasin Regency. The data used in this study were data of the 2019-2021 fiscal year. The data collection technique used were interviews, conducted with the heads of sub-heads and staff of the planning, finance and reporting sections related to the financial management of the Lais Sub-District Office, and documentation of financial documents, such as reports Realization of Implementation of Lais Sub-District Office Development Activities in 2019-2021. The results obtained showed that the management of regional finances in the Lais District Office of Musi Banyusin Regency overall could be categorized as accountable and transparent. It could be seen that the Lais sub-district office had been able to fulfill all accountability and transparency indicators that the financial management of the Lais Sub Ddistrict Office was all good.

AKUNTABILITAS MANAJEMEN KEUANGAN DAERAH

This article is entitled Regional Financial Management Accountability. The method used in this article is literature study, by reviewing several books and references related to the title of the article written. The discussion in this article contains many factors that influence Regional Financial Management Accountability. There are also other supporting factors in creating regional financial management accountability, namely the competence of the apparatus. Apparatus competence is an ability that must be possessed with adequate knowledge and skills accompanied by work experience in their field so that they can understand matters that have an impact on regional financial management accountability (Riska, 2020). If the apparatus has good competence, then the activities are carried out in compliance with the provisions so that there are no findings resulting from the BPK audit of the Regional Government Financial Statements. Competence can be increased by carrying out skills testing and routine implementation of training so that the competence and quality possessed can be increased which will affect the accountability of regional financial management. In other words, Accountability plays an important role in Regional Financial Management in order to create transparent Financial Reports. Accountability can be carried out well in Regional Financial Management if regional financial management is carried out in an orderly manner, in compliance with laws and regulations, effective, efficient, economical, transparent and responsible with due regard to the principles of justice, compliance and benefits for the wider community.

The effect of quality of presentation of financial statements and accessibility of financial statements on financial management accountability: case studies in regional apparatus organizations in the City of Bandung in 2023

This study aims to examine the effect of the quality of presentation of financial reports and the accessibility of financial reports on the accountability of financial management in Bandung City Regional Apparatus Organizations. This research is quantitative. The data used were primarily questionnaires distributed to 54 respondents, namely the Heads of Regional Apparatus Organizations and Finance Sub-Sections of each agency and service office. The sampling technique used was the purposive sampling method—data collection techniques used in this study using survey methods. The analytical method used is multiple linear regression analysis with the SPSS application tool. This study uses traditional assumptions, namely the normality test, heteroscedasticity test, autocorrelation test, multicollinearity test, and hypothesis testing using the t-test and F-test. The results show that the quality of the presentation of financial statements and the accessibility of financial reports have a simultaneous influence on financial management accountability. The quality of presentation of financial statements partially has a significant positive direction, and the accessibility of financial reports has a significant positive effect on financial management accountability.

MANAGEMENT OF VILLAGE FUNDS IN EFFORTS FOR THE WELFARE OF VILLAGE COMMUNITIES IN THE FRAME OF SIPAKATOR ASSAMATURU NA SIPAKALABBERE

MANAGEMENT OF VILLAGE FUNDS IN EFFORTS FOR THE WELFARE OF VILLAGE COMMUNITIES IN THE FRAME OF SIPAKATOR ASSAMATURU NA SIPAKALABBERE

EFEKTIVITAS PENERAPAN APLIKASI MANAJEMEN LAPORAN KEUANGAN MASJID BERBASIS TEKNOLOGI INFORMASI ANDROID DALAM PENERAPAN HUKUM EKONOMI SYARIAH

The implementation of financial report management applications based on Android information technology in mosques has become a significant innovation in the application of Shariah economic law. This research investigates the effectiveness of applying this information technology in managing mosque financial reports. An experimental research method was used involving the development of a specific Android application to record and track financial transactions in accordance with Shariah principles. The results indicate a significant improvement in the accuracy, speed, and reliability of financial reporting after the implementation of this application. Furthermore, the application enhances transparency and accountability in mosque financial management, thereby reinforcing the application of Shariah economic law in the context of mosque finances. Despite some challenges in adopting this technology, such as a lack of technological understanding, the benefits obtained are considerably greater. The implications of this study suggest that the use of information technology, such as the Android application, can enhance efficiency and compliance with Shariah economic principles in mosque financial management. The application of financial report management applications based on Android information technology in mosque financial management specifically focuses on implementing Shariah economic principles. This research explores the effectiveness of Android information technology in aiding the recording, reporting, and management of mosque finances in accordance with Shariah principles. The use of information technology in mosque financial management has significant implications for enhancing compliance with Shariah economic principles. This study highlights that the application of Android software in the context of mosque finances can make a significant contribution to Shariah-compliant fund management, with the potential to improve transparency, compliance, and efficiency in mosque financial management.

E-Reporting at the Hajj Financial Management Agency: Do They Need it or Not?

This study aims to analyse the business process of preparing the Hajj Financial Management Accountability Report and focuses on the business process for preparing LP3KH every month. This research uses a descriptive qualitative approach with a case study approach. This research uses two data sources, namely primary data and secondary data. Based on fishbone analysis, many problems arise that can be caused by employees who have difficulty in preparing LP3KH, namely with the main problems encountered are manual processes in preparing LP3KH and problems in data consistency. These problems are caused by the absence of applications, the need for additional employees, and the guidelines that are still in the form of narratives. Inconsistent information is feared to trigger fraud in the future. The impact of the existing problems causes obstacles in compiling and completing LP3KH due to errors and also difficulties in meeting completion milestones. So, this research only focuses on analysing the business process of preparing LP3KH which can help in improving the information system for preparing LP3KH for BPKH. Therefore, it is concluded that a review is needed, an integrated database, and the use of applications to help prepare the Hajj Financial Management Implementation Accountability Report. In addition, it is also necessary to improve the milestones for submitting supporting data for LP3KH and reorganising employee competencies and adding employees to compile LP3KH.

Accountability Analysis of Village Fun Management and Village Development to Allocation of Village Funds

This study aims to determine and describe the Accountability of Village Fund Management and Village Development in the Allocation of Village Funds Mrutuk, Widang District, Tuban Regency which includes (1) Planning, (2) Implementation, (3) accountability. The method used in this study is a qualitative descriptive method. The technique used in collecting data through interviews and direct observation of the object. This research shows that at the planning, implementation, accountability, and development stages, the telash is in accordance with the applicable procedures and the management has been carried out in an accountable manner. The results of this study indicate that the management of Village Finance in general is that the management of Village Finance has achieved accountability. In addition, there is still a need for intensive village assistance from the local government in helping villages to realize village financial management accountability.

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSEBILITAS KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN ACEH UTARA

This literatur target to examine the impact of regional financial accessibility and the presentation of financial reports on the accountability of regional financial management in the North Aceh Region. The researchers employed purposive sampling to collect primary data from a sample of 104 individuals. Multiple linear regression analysis and standard assumption tests were conducted to assess the relationship between the independent variables and the dependent variable. The findings indicate that the accountability of regional financial management in the North Aceh Region is significantly influenced by the accessibility of regional financial resources. However, the introduction of budget summaries does not have a substantial impact on the accountability of territorial financial management in the same region. Furthermore, the study demonstrates that the availability of regional finance and the introduction of financial reports significantly affect the accountability of regional financial management in the North Aceh Region.