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  • 标题:PEMAHAMAN PRINSIP TRANSPARANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL DALAM PENGELOLAAN KEUANGANDI AISYIYAH CABANG KESAMBEN, BLITAR
  • 本地全文:下载
  • 作者:Nathasya Aditya Wardiana ; Sawitri Dwi Prastiti
  • 期刊名称:Jurnal Akuntansi Aktual
  • 印刷版ISSN:2087-9695
  • 电子版ISSN:2580-1015
  • 出版年度:2016
  • 卷号:3
  • 期号:3
  • 页码:243-250
  • 出版社:Universitas Negeri Malang
  • 摘要:The aim of this study is to define the treasurer understanding regarding transparency principle, accountability, and internal control in financial management. The data is collected by conducting in depth interview for primary data and reviewing other related data. The results of this study show that (1) transparency principle of financial management in Aisyiyah at Kesamben Branch is shown in financial recording and reporting phase; (2) accountability principle of financial management in Aisyiyah at Kesamben Branch is reflected as intrinsic motivation in vertical and horizontal accountability; yet (3) Aisyiyah at Kesamben Branch has not carried out the function of internal control in financial management which is reflected from the existence of dual function in institution and school with no authority.
  • 关键词:transparency; accountability; internal control; financial management
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