Metode Nilai Jual Relatif Sebagai Dasar Penentuan Harga Pokok Produk Bersama
DOI:
https://doi.org/10.25181/esai.v12i1.1090Abstract
The objective of this study is to know: (1) the influence of BPD Knowledge on budgets onvillage financial oversight (APBDesa); (2) the influence of interaction of Communityparticipation on the relationship between knowledge of BPD on budget and village financialoversight (APBDesa); (3) The Influence of Public Policy Transparency Interaction on therelationship between knowledge of BPD on budgets and village financial oversight (APBDesa)and (4) Influence of BPD Knowledge interaction on budget, community participation, andtransparency of public policy towards village financial oversight (APBDesa). This research wasconducted by using the members of the Village Consultative Board (BPD) villages in WaysulanSub-district, South Lampung Regency (8 Villages) as its object. The hypothesis in this researchwas tested by using multiple analysis (multiple regression). The data processing is done withthe help of SPSS statistical application. Hypothesis testing performed after multiple regressionmodels are used free of violation of classical assumptions, so that the test results can beinterpreted appropriately. The conclusions can be drawn is that the knowledge of villageconsultative bodies (BPD) has a significant positive effect on the level of village financialoversight, while public participation, accountability, and transparency of public policy do notaffect the relationship between the knowledge of members of village consultative bodies (BPD)these three variables (public participation, accountability, and transparency of public policy)directly affect the level of oversight of village financial managementDownloads
References
Bustami, Bastian dan Nurlela. 2013. Akuntansi Biaya, Edisi 4. Mitra
Wacana Media, Jakarta.
Jurnal Ilmiah Esai Volume 12, No. 1, Januari 2018 61 Nazir,Muhammad. 2011. MetodePenelitian Cetakan 6. Penerbit Ghalia Indonesia.
Bogor.
Politeknik Negeri Lampung. 2008. Pedoman Penulisan Karya Ilmiah.
Politeknik Negeri Lampung. Bandar Lampung.
Siregar, Baladric, Bambang Suripto, Dodi Hapsoro, Eko Widodo Lo, Erlina
Herowati, Lita Kusumasari, dan Nurofik. 2013. Akuntansi Biaya Edisi
Salemba Empat, Jakarta.
Suharsaputra, Uhar. 2012. Metpde Penelitian Kualitatif, Kuantitatif, dan
Tindakan. PT Refika Aditama. Bandung.
Siang, D.R. dan Nuryadana. 2015. Struktur Biaya Dan Profitabilitas usaha
Miniplant Rajungan (Portunus Pelagicus). Jurnal Bisnis Perikanan.
Fakultas Perikanan Dan Ilmu Kelautan, Universitas Halu Oleo Kendari,
Sulawesi