ANALISIS TRANSPARANSI TERHADAP LAPORAN KEUANGAN PADA KANTOR DESA GOARIE KECAMATAN MARIORIWAWO KABUPATEN SOPPENG

Syahrul Irwandi, Sultan Iskandar, Arsyad Paweroi, Jordan Tibola

Abstract


This study aimed to determine the effect of transparency on financial reports at the Goarie village office, Marioriwawo sub-district, Soppeng Regency. The method used in this research is a descriptive method with a quantitative approach by determining the primary data from the questionnaire. The population in this study was all village officials, totaling 30 people. The data collection techniques used in this study were observation, questionnaires, and documentation. Data analysis techniques were used: validity test, reliability test, simple linear regression analysis, hypothesis test, and adjusted coefficient of determination with the help of the SPSS program. The results of the study showed that transparency had a positive effect on financial reports in the Goarie village office, Marioriwawo sub- district, Soppeng Regency

Keywords


Transparency; Financial Reports

Full Text:

PDF

References


Azwar, Saragih. 2018. Analisis Kondisi Kesenjangan Ekonomi Daerah: Studi Kasus pada Kabupaten/Kota di Sulawesi Selatan. Jurnal Info Artha

Daraba. 2017. Analisis Program Dana Desa Terhadap Tingkat Partisipasi Masyarakat di Kecamatan Galesong Utara Kabupaten Takalar. Jurnal Ilmu Ilmu Sosial dan Humaniora

Dewi. 2018. Good Governance dan Transparansi Rencana Strategi Terwujudnya Akuntabilitas Kinerja Pemerintah. Jurnal Lentera Bisnis 7. No. 2

Hasti, A. (2015). Analisis Laporan Keuangan dalam Mengukur Tingkat Profitabilitas Pada PT. PLN (Persero) Area Makassar. Jurnal Akmen Vol 12 No. 3

Hery. 2018. Analisis Laporan Keuangan. Jakarta: Kompas Gramedia.

Imamuddin. 2019. Buku Pintar Dana Desa. DJPK, Kementerian Keuangan, Jakarta, Indonesia

Kartika. 2021. Gerakan Sosial Digital “Warga Bantu Warga” Sebagai Respons Masyarakat Indonesia dalam Menghadapi Pandemi. Brawijaya Journal of Social Science 1. No. 1

Kasmir. 2019. Analisis Laporan Keuangan. Edisi Pertama. Cetakan Keduabelas. PT Raja Grafindo Persada Jakarta

Maani. 2019. Transparansi dan Akuntabilitas dalam Pelayanan Publik. Demokrasi, no.1 (VIII), 48 Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa

PSAK No.1, Pernyataan Standar Akuntansi Keuangan 2019. Pernyataan Standar Akuntansi Keuangan (PSAK). Jakarta: Ikatan Akuntansi Indonesia

Shuha. 2018. Analisis Pengelolaan Dana Desa (Studi Kasus pada Desa-Desa Selingkungan Kecamatan Lubuk Alung Kabupaten Padang Pariaman). Jurnal Akuntansi 6, No. 2

Sugiyono. 2018. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung. Suryandari. 2021. Determinan Fraud Dana Desa: Pengujian Elemen Fraud Hexagon, Machiavellian, dan Love of Money. Jurnal Reviue Akuntansi dan Bisnis Indonesia

Wida, S. A., Supatmoko, D., dan Kurrohman, T. 2017. Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Desa – Rogojampi Banyuwangi. Desa Kecamatan Kabupaten E-Journal Ekonomi Bisnis dan Akuntansi. Vol 4(2). 148-152

Yunita, A. dan Christianingrum, M. 2018. Measurement of Accountability Management of Village Funds. Integrated Journal of Business and Economics, 2(1), 99-10




DOI: https://doi.org/10.33857/jafr.v8i2.901

Refbacks

  • There are currently no refbacks.


View My Stats

Editorial Office: Department of Accounting, Faculty of Economic, Patria Artha University. Jln. Tun Abdul Razak (Hertasning Baru), Poros Makassar–Gowa, South Sulawesi, Indonesia. | Tel./Fax : +62411-8225111 / +62411-8225112 | Email : jafre@patria-artha.ac.id