Analysis of the Effectiveness of Accounting Information Systems and Financial Management on the Transparency of BUMDes Financial Performance in Probolinggo Regency

Authors

  • Siti Nur Laila Universitas Nahdlatul Ulama Surabaya
  • Heni Agustina Universitas Negeri Surabaya

Abstract

This study aims to analyze the effectiveness of accounting information systems and financial management on the transparency of BUMDes financial performance. The data used in this study are primary data distributed to BUMDes managers. The population of this study is Village-Owned Enterprises (BUMDes) in probolinggo district. The sampling technique used a saturated sampling method with the number of samples used as many as 34 samples. By using the Statistical Package For Social Science (SPSS) with a significant level of 0.05. The results of this study indicate that the effectiveness of accounting information systems has no effect on the transparency of BUMDes financial performance, and financial management has a positive effect on the transparency of BUMDes financial performance.

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Published

2024-11-11

How to Cite

Laila, S. N., & Agustina, H. (2024). Analysis of the Effectiveness of Accounting Information Systems and Financial Management on the Transparency of BUMDes Financial Performance in Probolinggo Regency. Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska, 1(1), 705–715. Retrieved from https://icamekaproceedings.fe.uniska-kediri.ac.id/index.php/icameka/article/view/60

Issue

Vol. 1 No. 1 (2024): ICAMEKA

Section

Articles