Transparency Of Financial Management Research Articles

Study of Church Financial Accountability and Transparency in the style of the Dalihan Na Tolu Philosophy of the Toba Batak Tribe

This research aims to analyze the form of internalization of the value of dalihan na tolu in building accountability and openness in Church financial management. The research uses qualitative research with an ethnographic approach. The data sources used are primary and secondary data, and data analysis uses domain analysis, taxonomy, components and cultural themes. The results of the research show that the value of dalihan na tolu in building accountability and transparency in financial management in the Church has been carried out well, where everything is done for the benefit of the organization by holding accountability to interested parties in the form of financial reports, cash receipts and disbursements, by providing and provide weekly financial reports containing information or Church cash receipts and expenditures to the congregation.

EBUDGET System and Engas: Lived Experiences of Finance Services Personnel in DPWH Surigao Del Norte Province, Philippines

The Electronic Budget (eBUDGET) and Electronic New Government Accounting System (eNGAS) were digital platforms designed to automate and streamline financial management processes within government departments, aiming to enhance efficiency, accuracy, transparency, and decision-making. This study explored the lived experiences of nine (9) finance personnel in the Department of Public Works and Highways (DPWH) Surigao del Norte province, focusing on implementing eNGAS and budget systems. The Philippine government has adopted these systems to enhance financial management transparency, efficiency, and accountability. The researcher purposively sampled nine (9) finance services personnel and coded them from A to I to protect their identities. Key themes emerged from the categories and meaning units produced from the verbatim data, with 175 psychological meaning units classified into 14 concepts and six categories for the eBUDGET system and 162 psychological meaning units classified into 15 concepts and five categories for eNGAS. This study shed light on the challenges and benefits realized during the implementation process by exploring the lived experiences of nine selected finance personnel from the DPWH Surigao del Norte Province. The findings stressed the transformative power of the eBUDGET system and eNGAS in improving accountability, streamlining procedures, and enabling informed decision-making. Despite initial obstacles, such as learning curves and technological difficulties, continuous support, and adaptable strategies facilitated successful implementation. The study's implications extended to DPWH administrators, finance personnel, and future researchers, emphasizing the importance of embracing technological advancements, adaptability, ongoing training, and capacity-building initiatives. Reflecting on the experiences shared, it became evident that while the journey towards implementing the budget system and ENGAS may have been challenging, the resulting improvements in efficiency, accuracy, transparency, and decision-making justified the efforts invested, promising a brighter future for public financial management.

THE CONFLICT BETWEEN MOSQUE MANAGEMENT BOARD AND COMMUNITIES

The Mosque Management Board (MMB) is the driver of implementing a Mosque's activities. A mosque in a short time can lose its potential for usefulness if there is conflict. This study aims to explain the causes that triggered the conflict between the Asy Syifa Mosque Management Board and the Padang Nangka Village, Singaran Pati District, Bengkulu City community. This type of research is descriptive qualitative research. This data research uses observation techniques to directly gain community condition, situation, background, and behavior of people in Asy Syifa Board Management and the Communities. This research also uses Indepth interviews techniques to cover both side about the conflict happened. This means the interview set to Asy Syifa Mosque Board Management, the community which are residents of RT 01, RT 02, RT 03, RT 17, And the mediator appointed. Then, the data obtained is analyzed descriptively with Miles and Huberman narrative model. In this study, it was found that conflicts were caused by various disputes such as the election of new administrators, transparency of financial management, and important mosque decisions that did not go through deliberation. Another finding in this study is that there was a failed mediation effort because the community did not consider the appointed mediator neutral. With this research, it is hoped that the Mosque Management Board in Indonesia will resolve conflicts by involving third parties as mediators and be more open to suggestions and criticism given. After that, clean up and try to develop patterns of idarah (management), imarah (program management) and ri'ayah (physical management) to board members who will minimize conflict in the future.

KONSISTENSI DAN TRANSPARANSI PENGELOLAAN KEUANGAN DALAM RANAH BUDAYA DAN KEARIFAN LOKAL MENYAMA BRAYA

One form of local wisdom possessed by the people of Bali and Lombok is known as menyama braya. Menyama braya is an excellent capital and foundation for creating harmony in life, regardless of ethnic or religious differences as well as race and skin colour, to live together and side by side in society. This research aims to determine the implementation of menyama braya as a form of local culture and wisdom, which is studied through the application of the principle of accountability in the elements of consistency and transparency in the financial management of Banjar Kertha Bhuwana. Using a qualitative research design with descriptive research methods, data collection was carried out using literature and field studies using triangulation techniques. Data analysis techniques are carried out through data collection, data reduction, data presentation and drawing conclusions or verification. The results of the research show that the implementation of consistency and transparency in financial management in the Banjar Kertha Bhuwana organization contains the implementation of the concept of menyama braya, which is included in the implementation of awig-awig as well as decisions taken through the results of the paruman banjar which regulates the obligations and rights of all banjar members. So, in this way, the cultural process and local wisdom values can influence the financial management process in Banjar Kertha Bhuwana to achieve everyday needs and goals

Integration of governmental accounting and budget planning: efficiency and transparency in financial management

Currently, government accounting and budget planning are two fundamental elements in the financial management of all countries. In this sense, the purpose of this study is to analyze the good practices applied in the integration of both disciplines, in order to improve efficiency and transparency in financial management. Effective integration between government accounting and budget planning is essential to achieve more efficient and transparent financial management. When the two disciplines work in a coordinated manner and fluid communication is established between the responsible teams, it is possible to optimize available resources and avoid unnecessary expenses. In addition, this integration contributes to a better allocation of public resources and allows for a more accurate assessment of the impact of the economic policies implemented.

Effectivity of Management of Desa Funding Against Development Progress in Selayar District South Sulawesi Indonesia

Qualitative research through a phenomenological approach, as for the results of the study showed that Village fund management plays a crucial role in improving the economy and welfare at the village level. However, an evaluation of these management practices reveals several aspects that need serious attention. Community involvement in planning and decision-making is still limited, while transparency in financial management and supervision of the use of village funds is not optimal. The management process, from planning to supervision, should be more structured and involve active community participation. Greater openness from the village government regarding the use of village funds is needed so that the community can better understand and participate in village development. Through the implementation of transparent, accountable, and participatory financial management principles, as well as involving the community in every stage, it is expected that the management of village funds can be more effective, sustainable, and have a significant positive impact on the development of the village and the welfare of its people.

Akuntabilitas dan Transparansi Pengelolaan Keuangan pada Yayasan Panti Asuhan Attafakur

This study aims to determine and explain the accountability and transparency of financial management at the Attafakur orphanage foundation. The research method used is a qualitative method using primary and secondary data, namely the results of interviews and documentation. To test the validity of the data using source triangulation techniques and technical triangulation. The results of this study explain that the Attafakur Orphanage Foundation has implemented the principles of accountability and transparency in its financial management. However, there are still several obstacles, namely a lack of human resources related to recording receipts from donors in the form of goods.

IMPLEMENTATION OF ACCOUNTABILITY AND TRANSPARENCY IN FINANCIAL MANAGEMENT OF MIFTAHUL JANNAH MOSQUE IN BLITAR DISTRICT BASED ON ISAK 35

The mosque is a non-profit organization whose accounting records have been regulated by the Interpretation of Financial Accounting Standards No. 35. The problem that has been occurring in society is a lack of knowledge regarding the importance of accountability and transparency in financial management and mosque financial records that have not complied with applicable accounting standards. The purpose of this study was to determine the application of accountability and transparency in financial management at the Great Miftahul Jannah Mosque in Blitar Regency and to analyze the financial reports at the Miftahul Jannah Grand Mosque in Blitar Regency, whether they are in accordance with ISAK 35. The method used is a qualitative case study. The results of this study indicate that accountability and transparency in the financial management of the Miftahul Jannah Grand Mosque as a whole have been implemented and are running well. The Miftahul Jannah Grand Mosque has not presented financial reports in accordance with ISAK 35, only presents financial reports in the form of cash in and cash out only in the General Cash Book and Financial Accountability Report.

Financial Management of State Universities as Public Service Agency in Supporting The Development of Human Resources and Facilities (Study at the Faculty of Languages and Arts, Universitas Negeri Manado)

Public service agencies are basically a tool to improve the performance of public services for the development of human resources as well as infrastructure facilities through the implementation of financial management based on results, professionalism, accountability, and transparency. The aim of this research is to describe and analyze the financial management of state universities as public service agencies (BLU) in supporting the development of human resources and infrastructure (Study at the Faculty of Languages and Arts (FBS) Universitas Negeri Manado). The research method used is a qualitative method with a purposive sampling technique in determining informants. The research results show that, among other things, 1) Financial management planning for state universities that implement public service bodies must be able to accommodate the interests of both parties (central government and state universities); 2) There needs to be transparency in financial management. In terms of what and for what the institution's finances need to be recorded and accounted for, accompanied by proof of its use; 3) Financial planning needs to be done every year by taking into account the needs that occur in the next year. Planning must be designed to be close to reality through comprehensive planning. Apart from that, the implementation of management of state assets must be directed at management that provides academic and economic benefits through the tridharma of higher education; 4) Important things to pay attention to when preparing a budget plan: a. Inventory the plans to be implemented b. Develop a plan based on the priority scale for implementation c. Determine the work program and program details d. Determine the need for implementation of program details e. Calculating the funds needed f. Determine the source of funds to finance the plan.

Perception on Audit Expectation Gap of Public Sector Audit in Nigeria

The exponential rise in corruption has necessitated the call for transparency in financial management in Nigeria. The public is dissatisfied with Auditor General’s reports as not been credible. While the public is dissatisfied with the performance of the Auditor General, the Auditor General Office thinks otherwise. The study employed four stakeholders groups (Legislature, Accountants, Bankers and Auditors) to explore the feelings of the society. The study revealed most respondents admit the present audit Act does not address the lack of transparency, accountability, dearth in human capacity, training, non-accessibility of public sector audit reports and great influence on reports due to environmental, social, economic and political factors. Highlighted also are disagreements between the auditor group and other respondents groups in mandatory training of audit staff, present audit team composition effectiveness and need for multi-disciplinary team composition. The study thus recommend urgent review of the Audit Act, enhancement of continuous professional training in modern forensic accounting techniques, guaranteed social security and protection of audit staff, the Auditor General be made to report to an Audit Commission whose membership should be drawn from professional bodies to avoid political influence from the executive and audit teams mandatorily be made to be multi-disciplinary in composition and a ban on auditors rendering non-audit services to clients in the course of their service.

Public Accountability in Non-Profit Organizations in Kampung Tridi Malang

This writing aims to find out how public accountability is for non-profit organizations in Tridi Village, Malang City. This study uses qualitative methods with descriptive analysis. The results of the research show that Kampung Tridi has implemented the principle of accountability starting from the planning, implementation, and accountability processes quite well. Where, in the plan, Tridi village administrators hold regular meetings to discuss the work program to be held and also the budget. Meanwhile, in the process of implementing it, Tridi village administrators kept records regarding income and expenses in Tridi village and in the implementation of the work program all residents participated, this indicates residents' awareness of accountability and transparency in financial management in Tridi Malang village. Next, in the process of accountability the management of Tridi village reports regularly to the residents on the financial reports that have been recorded, this indicates that there is openness to the residents so that the community's trust in the management of Tridi village is getting higher. However, related to the financial reports that are made are still very simple, because they only record income and expenses, they are not guided by the standards that apply to non-profit organizations today, namely ISAK 35.

Effects of Government Internal Control System, Accessibility Financial Report, Local Financial Management Transparency, Local Financial Management Accountability Toward Local Government Performance

The aims of this paper is to examine the effects of government internal control system (SPIP), accessibility financial report (ALK), local financial management transparency (TPKD), and local financial management accountability (APKD) toward local government performance (KPD) of Central Lombok Local Government of Indonesia. Type of this paper was causative research. The population in this study are internal and external stakeholders, with purposive sampling technique, and involving 150 respondents. The result of this test using SPSS 20 shows that Government internal control system has negative and not significant effect to local government performance, while Financial report accessibility, transparency, and accountability have positive and significant effect to local government performance. The results of this study can contribute to knowledge and development of accountancy literature especially public sector accountancy associated with local financial management and their implication to local government performance.

DAMPAK AKUNTABILITAS, TRANSPARANSI PENGELOLAAN FISKAL DAN KEBIJAKAN DESA TERHADAP KESEJAHTERAAN MASYARAKAT DI KECAMATAN ULEE KARENG KOTA BANDA ACEH

This investigation examines the impact of accountability, transparency in village financial management, and village policies on community well-being in Ulee Kareng District, Banda Aceh City, both partially and together. The research was conducted quantitatively. Multiple linear regression analysis was performed using SPSS 25. Primary and secondary data are used in this research. The questionnaire was used to collect data. This research included 36 village officials, consisting of 4 heads, secretary, finance and welfare from 9 villages in Ulee Kareng district. IThis investigation demonstrated that community well-being is partially influenced by three factors: accountability in village financial management, transparency in village financial management, and village policy. Community well-being in Ulee Kareng District, Banda Aceh City is also affected by accountability, transparency in financial management and village policies.
 

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.

PENGARUH MORALITAS INDIVIDU, KOMITMEN ORGANISASI DAN TRANSPARANSI PENGELOLAAN KEUANGAN TERHADAP KECURANGAN BUMDES DI KECAMATAN DAWAN KLUNGKUNG

This study aims to determine the effect of individual morality, organizational commitment and transparency of financial management on Village Enterprises Fraud (DUMDes) in Dawan Klungkung District. The population in this survey is all BUMDes employees in Dawan Klungkung Regency. There are still 10 BUMDes with a total of 101 employees. The sample size of this study was 101 people and was tested using multiple linear regression analysis techniques. The results of this study indicate that fraud can be overcome by increasing individual morality. Increasing organizational commitment will reduce the level of fraud. if transparency can be carried out then fraud in the organization can be avoided.

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.

Transparansi Pengelolaan Keuangan Daerah Pemerintah Kabupaten/Kota di Kalimantan Barat

This study aims to describe the level of transparency in regional financial management that has been carried out by the Regency/City Government based on the Minister of Home Affairs Instruction No. 188.52/1797/SJ of 2012. This research was conducted in 14 districts/cities in West Kalimantan. The data analysis method used in this research is the descriptive quantitative analysis which focuses on measuring the transparency index of regional financial management. Descriptive statistics in this study were used to look at the level of regional transparency in general and based on each indicator at the APBD planning stage, APBD implementation stage, and APBD reporting and accountability stages consisting of 10 (ten) indicators. The results of the study show that the average level of transparency in regional management for 14 district/city governments in West Kalimantan is still very low, namely 5.30% or overall the district/city governments in West Kalimantan are still in the qualification of insufficient transparency. . The Sanggau District Government has the highest regional financial management transparency index, with a score of 4.5 out of a maximum score of 29 (15.52%). Meanwhile, Mempawah Regency Government, Ketapang Regency Government, Bengkayang Regency Government, Sekadau Regency Government, Melawi Regency Government, Kayong Utara Regency Government, Kubu Raya Regency Government, and Pontianak City received the lowest score, and index, namely a score of 1 (3.45%).Keywords: Transparency, Regional Finance

PENGELOLAAN DANA INFAQ MASDJID BABBUL JANNAH KELURAHAN KENALI ASAM BAWAH DITINJAU DARI PERSPEKTIF EKONOMI ISLAM


 This research focuses on the transparency of financial management and economic development of the Babbul Jannah mosque which is located in the Kenali Asam Bawah sub-district, Kota Baru, Jambi. This research uses descriptive qualitative method. The informants in this study were the administrators of the Babbul Jannah mosque. The results obtained in this study are 1) For the Babbul Jannah mosque which stands in Kenali Asam, the management is still consumptive, such as renovating mosques, buying prayer mats, mukena, Al-Qur'an and so on. For productive things, the Babbul Jannah mosque only rents tents, for other productive things it has not been managed properly. 2) The Babbul Jannah Mosque in Kenali Asam Bawah Village has carried out oral transparency, namely by announcing it to the congregation about the financial reports of the mosque when Friday prayers are to be held, in writing it has also been carried out, namely by pasting the financial records of the Babbul Jannah mosque on the blackboard in the mosque. To enter into the management of the Babbul Jannah mosque, namely for the development of the economy, it can be by setting up a sweets shop, establishing a tahfiz house, establishing PAUD Raudhatul Athfal, or a people's cooperative. This is in view of the importance of the welfare economy and the continuity of a civilized life and also contributes to the growth of the embryo of Islamic Civilization.

THE IMPACT OF ACCOUNTABILITY AND TRANSPARENCY ON FINANCIAL MANAGEMENT IN TOURISM VILLAGES: PARTICIPATION AS A MEDIATOR

Support from the community and village authorities is necessary for the development of a tourist village. The availability of funds to support the development of facilities and infrastructure is a crucial aspect in developing a tourist village. For this reason, the effectiveness of financial management in tourism villages is beneficial. Accountability, transparency, and community involvement are some of the characteristics that affect how well villages manage their finances. This research aims to investigate the direct and indirect effects of accountability and transparency on village financial management through community participation as a mediating variable. Stewardship theory, which portrays a circumstance where management is not driven by individual goals but is more focused on their major results in order to develop the organization, offers as the theoretical foundation for this research. In this study, the partial least squares (PLS) data analysis method with structural equation modeling (SEM) was utilized to test the hypothesis. Whereas to test the mediating variable, we will use the testing method of the Sobel test, namely testing the path coefficient of indirect influence. The seven hypotheses offered were significant, according to the findings of hypothesis testing using partial least squares (PLS). These findings demonstrate that involvement can moderate the connection between accountability and transparency in financial management. Following the study's findings, participation, accountability, and transparency all have an impact on how effectively finances are managed. So that these three things can be a concern for the village government, It is hoped that further research will enable the development and addition of other independent variables that will influence the effectiveness of financial management variables.

AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID MUHAJIRIN

Purpose: This study aims to determine the accountability and transparency of financial management in the Muhajirin Mosque and to determine the efforts of the mosque management in managing the financial statements of the Muhajirin mosque. Design/Methodology/ Approach: The research method used in this study is descriptive using a qualitative approach. Methods of data collection is done by using the technique of Observation, Interview and Documentation. findings: Accountability and Transparency at the Muhajirin Mosque is already responsible and transparent in its financial management. In terms of financial management, it is still simple and has not implemented PSAK 45. Research Implications: The financial statements of the Muhajirin Mosque are still very simple and have not implemented PSAK 45 because they are motivated by inappropriate education and the lack of knowledge of mosque administrators in processing financial reports of Muhajirin mosques.