Entrepreneurship and Small Business Research最新文献_第2页

Village Fund Management Accountability in Disadvantaged Village Cluster 弱势村群的乡村资金管理问责

Entrepreneurship and Small Business Research Pub Date : 2022-03-20 DOI: 10.55980/esber.v1i1.15

Rifai Sufi

引用次数: 2

Influence of Competence, Transparency and Accountability on Income and Expenditure Budget Management Village (APBDes) 能力、透明度和问责制对收支预算管理村(APBDes)的影响

Entrepreneurship and Small Business Research Pub Date : 2022-03-20 DOI: 10.55980/esber.v1i1.18

Ade Husaen

{"title":"Influence of Competence, Transparency and Accountability on Income and Expenditure Budget Management Village (APBDes)","authors":"Ade Husaen","doi":"10.55980/esber.v1i1.18","DOIUrl":"https://doi.org/10.55980/esber.v1i1.18","url":null,"abstract":"This study aims to determine (1) the effect of competence on the management of village income and expenditure budgets (APBDes) (2) The effect of transparency on the management of village income and expenditure budgets (APBDes) (3) The effect of accountability on village income and expenditure budget management (APBDes). This research was carried out in a village in the Malifut sub-district, North Halmahera district. With a total population of 88 respondents. The sampling technique used a purposive sampling technique with a sample of 22 villages in the Malifut sub-district. The type of data used in this study is the type of quantitative data while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that (1) Competence has a significant effect on the management of village income and expenditure budgets in the Malifut sub-district. (2) Transparency has a significant effect on the management of village revenue and expenditure budgets in the Malifut sub-district. (3) Accountability has a significant effect on the management of the village income and expenditure budget in the Malifut sub-district.","PeriodicalId":412125,"journal":{"name":"Entrepreneurship and Small Business Research","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128367898","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

Effect of taxpayer awareness, tax knowledge, quality of tax service, and tax sanctions on compliance with property tax 纳税人意识、税务知识、税务服务质量和税务制裁对物业税合规的影响

Entrepreneurship and Small Business Research Pub Date : 2022-03-20 DOI: 10.55980/esber.v1i1.14

Yulia Eka Safitri

引用次数: 0

Study of non-cash transactions, integrity and competence effect on the financial management performance of west sulawesi local government 非现金交易、诚信和胜任力对西苏拉威西地方政府财务管理绩效的影响研究

Entrepreneurship and Small Business Research Pub Date : 2022-03-20 DOI: 10.55980/esber.v1i1.16

Ardinah, Maryadi, Sylvia Sjarlis

{"title":"Study of non-cash transactions, integrity and competence effect on the financial management performance of west sulawesi local government","authors":"Ardinah, Maryadi, Sylvia Sjarlis","doi":"10.55980/esber.v1i1.16","DOIUrl":"https://doi.org/10.55980/esber.v1i1.16","url":null,"abstract":"This research aims to study the effect of the implementation of non-cash transactions, integrity and competence simultaneously and partially on financial management performance in the West Sulawesi Provincial Government. This research used survey research. The research was conducted in the West Sulawesi Provincial Government. The research time was conducted from July 2021 to August 2021. The research population is all employees in the West Sulawesi Provincial Government spread across 42 Regional work unit (Satuan kerja perangkat daerah, SKPD). Determination of samples in this study by purposive sampling with the criteria of the Financial Management Officer (Pejabat Penatausaha Keuangan, PPK) and the Treasurer. The test results showed that partially the variable application of non-cash transactions, integrity and competence had a significant positive effect on financial management performance in the West Sulawesi Provincial Government. The simultaneous variable application of non-cash transactions, integrity and competence has a significant positive effect on the performance of financial management in the West Sulawesi Provincial Government. Variabel competence has the most dominant influence on financial management performance in the West Sulawesi Provincial Government. The research implies that increasing knowledge, skill, and attitude of civil servant are able to enhance the efficient of financial management of local government.","PeriodicalId":412125,"journal":{"name":"Entrepreneurship and Small Business Research","volume":"156 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116664609","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

Understanding the role of arrangement of treasury archives in preventing fraud at regional financial and revenue management agency 了解区域财务收入管理机构的财务档案安排在防止欺诈中的作用

Entrepreneurship and Small Business Research Pub Date : 2022-03-20 DOI: 10.55980/esber.v1i1.17

Rasmadi, Maryadi, Sylvia Sjarlis

{"title":"Understanding the role of arrangement of treasury archives in preventing fraud at regional financial and revenue management agency","authors":"Rasmadi, Maryadi, Sylvia Sjarlis","doi":"10.55980/esber.v1i1.17","DOIUrl":"https://doi.org/10.55980/esber.v1i1.17","url":null,"abstract":"This research aims to test the influence of the implementation of disbursement information systems, the arrangement of treasury archives, and leadership support for fraud prevention in the financial and revenue management agency of West Sulawesi province. This research approach uses a descriptive quantitative approach. The population of this study is the head of subsection and head of the financial subfield and treasurer of each the financial and revenue management agency of West Sulawesi province. The sampling techniques in this study was used purposive sampling. The results of this study showed that variable disbursement of funds, arrangement of archives and leadership support had a significant impact in the prevention of fraud in the Financial and Regional Revenue Management Agency of West Sulawesi Province both partially and simultaneously. The archive structuring variables had the most dominant influence among all independent variables on dependent variables in this study. This study has the implications that good and archive structuring will prevent fraud in the West Sulawesi Provincial Financial and Revenue Management Agency.","PeriodicalId":412125,"journal":{"name":"Entrepreneurship and Small Business Research","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127866207","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