Susliyanti, Eni Dwi
Akademi Akuntansi YKPN Yogyakarta

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TRANSPARANSI DAN AKUNTABILITAS ALOKASI DANA DESA (Studi pada Desa Trimulyo, Kecamatan Jetis, Kabupaten Bantul Tahun 2015) Susliyanti, Eni Dwi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 1 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (63.347 KB) | DOI: 10.35591/wahana.v20i1.3

Abstract

Financial management village is one important issue for starting in 2015 since all villageswill receive village funds allocation of 1 billion. The implications of the the village funds allocationencourage the village to make planning, management and evaluation the program in transparent andaccountable. The purpose of this study is to describe the system transparency and accountability ofvillage funds allocation and to measure whether realization of this implemented effectively and thenumber of contribution. Technique data collection in this research is by interviews, direct observationand analysis documents.The result showed planning and the implementation of village funds allocation in DistrictTrimulyo, Jetis Bantul had to apply the principle of partisipasif, transparency and accountability. Theprocess of reporting this have proven by accountability which done periodically. Village fundsallocation in District Trimulyo was very effective as much as 100 % in addition the contribution ofratio is 55,62 % of the total income received.Keywords: Village Fund Allocation (ADD), Transparency, Accountability, Effectivity andContribution.
ANALYSIS TECHNOLOGY ACCEPTANCE MODEL (TAM) TERHADAP ACCEPTANCE OF PERANGKAT LUNAK AKUNTANSI (AOP) MENYONGSONG ASEAN ECONOMIC COMMUNITY (AEC) 2015 Susliyanti, Eni Dwi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 1 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.816 KB) | DOI: 10.35591/wahana.v18i1.102

Abstract

This study aims to analyze student perception of accounting software skill using Technology Acceptance Model (TAM) preparing ASEAN Economic Community (AEC 2015). This study will analyze significant influence between Perceived Ease of Use (PEU) with Perceived Usefulness (PU), Perceived Ease of Use (PEU) with Attitude Towards Usage (ATU), PEU with Acceptance of PLA (AoP), PU and ATU with Acceptance of PLA (AoP), AoP with AEC 2015. This study uses survey method with 100 accounting students. The data analyzed using SmartPLS 3.1 statistical software. The results show there is significant influence between PEU with PU, PE with ATU, PU with AOP, AOP with AEC and there isn’t significant influence between PEU with ATU and PEU with AOP. Keywords: TAM, PLA, PEU, PU, ATU, AOP, AEC 2015