Implementasi Sistem Keuangan Desa Berbasis Akuntansi Keperilakuan
This study aims to analyze the effect of behavioral accounting on the implementation of the village financial system. This type of research is explanatory research. The data used are primary data obtained from interviews and questionnaire results. The population in this study were all village financ...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
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Lembaga Penelitian Universitas Swadaya Gunung Jati
2019-12-01
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| Series: | Jurnal Kajian Akuntansi |
| Online Access: | https://jurnal.ugj.ac.id/index.php/jka/article/view/2606 |
| Summary: | This study aims to analyze the effect of behavioral accounting on the implementation of the village financial system. This type of research is explanatory research. The data used are primary data obtained from interviews and questionnaire results. The population in this study were all village financial system operators in the Kuningan regency as many as 361 villages with a financial unit analysis unit or village treasurer. The sample size was taken using the Yamane approach formula of 190 and the determination of the sample using the random sampling method. The analytical tool used is multiple regression. The findings show that attitudes and training have a significant influence on the implementation of the village financial system, while motivation, perception and emotions do not affect the implementation of the village financial system
Keywords: behavioral accounting, sistem keuangan desa implementation,
Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi keperilakuan terhadap implementasi sistem keuangan desa. Jenis penelitian yang digunakan adalah penelitian eksplanatori. Data yang digunakan adalah data primer yang diperoleh dari hasil wawancara serta hasil isian kuisioner. Populasi dalam penelitian ini adalah seluruh operator sistem keuangan desa di wilayah Kabupaten Kuningan sebanyak 361 desa dengan unit analisis kaur keuangan atau bendahara desa. Pengambilan ukuran sampel dilakukan dengan menggunakan rumus pendekatan Yamane yaitu sebanyak 190 dan penentuan sampel menggunakan metode random sampling (sampel acak). Alat analisis yang digunakan menggunakan regresi berganda. Hasil temuan menunjukkan bahwa sikap dan pelatihan mempunyai pengaruh yang signifikan terhadap implementasi sistem keuangan desa, sedangkan motivasi, persepsi dan emosi tidak berpengaruh terhadap implementasi sistem keuangan desa.
Kata kunci: Akuntansi keperilakuan, Impelementasi sistem keuangan desa |
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| ISSN: | 2579-9975 2579-9991 |