JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN最新文献_第3页

IMPLEMENTASI SISTEM KEUANGAN DESA TERHADAP PENGELOLAAN KEUANGAN ALOKASI DANA DESA (ADD) 村金融体系实施村务资金分配管理(ADD)

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Pub Date : 2021-12-30 DOI: 10.31967/jakuma.v2i1.515

Dara Fitra Sukwani, Dedy Wijaya Kusuma, Nurshadrina Kartika Sari

{"title":"IMPLEMENTASI SISTEM KEUANGAN DESA TERHADAP PENGELOLAAN KEUANGAN ALOKASI DANA DESA (ADD)","authors":"Dara Fitra Sukwani, Dedy Wijaya Kusuma, Nurshadrina Kartika Sari","doi":"10.31967/jakuma.v2i1.515","DOIUrl":"https://doi.org/10.31967/jakuma.v2i1.515","url":null,"abstract":"Village Fund Allocation (ADD) is one source of rural income which is generally still the main source of income used in the conduct of geverment village. On efforts to oversee the transparency of village financial management, BPKP and the ministry of home affairs developed a village finansial system application in 2015. The purpose of this study is to describe of the result of the evaluation of the village financial syystem on ADD financial management. And can provide goverment of ADD in accordance with the provisions of the legislation. \u0000This research used qualitative descriptive approach whit the case study research sites in Rambigundam village, Rambipuji, Jember. The data is collected through observation, interviews, and documentation to get the validity of the data, carriet out technical examination of the validity of the data which is testing the credibility, tranferability, depability, and confirmability. \u0000The result showed that the planning stage until the accountability village Allocation Fund stage have well done, but there are same problems of the implementation, they are the lack of participation from people, the lack of participation of Badan Permusyawaran Desa (BPD), and the lack of village Implementation Teams in preparing the report Accountability Village Fund Allocation.","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"22 Suppl 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116415611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Variabel – Variabel Yang Mempengaruhi Struktur ModalPada Perusahaan Manufaktur Di Bursa Efek Indonesia 变量——影响企业制造业结构的变量

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Pub Date : 2020-09-01 DOI: 10.31967/jakuma.v1i1.376

Kurnia Murni Utami, D. Astuti, Hamzah Fansuri Yusuf

引用次数: 1

Faktor-Faktor Yang Memengaruhi Penganggaran Berbasis Kinerja (Performance Based Budgeting) Pada Pemerintah Kabupaten Jember 影响九月县业绩基础预算的因素

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Pub Date : 2020-09-01 DOI: 10.31967/jakuma.v1i1.378

Abdul Ghofur, Muhammad Firdaus, Lia Rachmawati

引用次数: 0

Pengaruh Kualitas Auditor, Leverage, Harga Saham, Inflasi, Capital Expenditure Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftardi BEI 审计师、杠杆、股票价格、通货膨胀、资本支出对国有企业利润管理的影响

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Pub Date : 2020-09-01 DOI: 10.31967/jakuma.v1i1.379

Annisa Silfiana, Diana Dwi Astuti, Wiwik Fitria Ningsih

{"title":"Pengaruh Kualitas Auditor, Leverage, Harga Saham, Inflasi, Capital Expenditure Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftardi BEI","authors":"Annisa Silfiana, Diana Dwi Astuti, Wiwik Fitria Ningsih","doi":"10.31967/jakuma.v1i1.379","DOIUrl":"https://doi.org/10.31967/jakuma.v1i1.379","url":null,"abstract":"This study aims to determine the effect of Audit Quality, Leverage, Stock Prices, Inflation, Capital Expenditure, on earnings management as measured by discretionary accruals. In agency theory, agency problems arise because of the opportunistic behavior of the agent, namely the behavior of management to maximize their own well-being that is contrary to the principal's interests. Managers have the urge to choose and implement accounting methods that can show good performance to get bonuses and principals, the choice of methods deliberately chosen by management is known as earnings management.This type of research is an empirical study. The study was conducted on cigarette manufacturing sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Data obtained through documentation, by collecting annual report data and company financial reports on the Indonesia Stock Ecchange (IDX) web. Data regarding discretionary accruals to measure earnings management, dummy to measure auditor quality, debt equity ratio to measure leverage, earnings per share to measure stock prices, inflation at certain periods to measure inflation, capex ratio to measure capital expenditure and tested using regression tests linear regression with the help of SPSS analysis.The results of this study indicate that audit quality and leverage significantly influence earnings management while the other three variables are stock price, inflation, capital expendiure, and no effect on earnings management.","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128870130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0