Purpose: The activity aims to improve the ability of BUMDes managers in terms of financial management. The reason for this activity is that the understanding and ability of BUMDes managers, especially in West Sumatra, is still low regarding financial management. Method: The method used in this activity is to carry out ongoing training and mentoring programs, which are carried out for a period of 6 months. Result: It is hoped that the activities carried out in a sustainable manner will certainly increase the ability and understanding of BUMDes managers, especially those in West Sumatra in terms of financial management. One of the outputs of this activity is that BUMDes are able to prepare their financial reports. Conclusion: This training and mentoring activity is very useful, especially with the issuance of PP No. 11 of 2021 concerning BUMDEs, one of which is to require BUMDes to compile accountability reports in the form of periodic financial reports. Contribution: This activity will certainly contribute in terms of developing the capacity of human resources in the village, and will certainly have a positive impact on improving the village economy.
Purpose: the purpose of this activity is to assist Village Owned Enterprises (BUMDes) in compiling their financial reports by designing simple programs using MS Excel.. Method: the are 4 stages conducted in this activity, which are identification stage of the business field, designing code of account, designing simple application with MS Excel, and training the users. Result: The result of this activity is a simple application for preparing financial reports using the excel program. This application can help BUMDes managers in preparing their financial reports Contribution: The results of this activity are very useful for BUMDes managers because it can help them in preparing financial reports
Objective - This study examines various personal factors that influence auditor's acceptance of Dysfunctional Audit Behaviours in the Indonesian public sector audit
Methodology/Technique - The data used in this study were gathered by means of questionnaires to auditors at the Indonesian Supreme Audit Board (BPK) in three provinces in Sumatera Island (West Sumatera, Riau and Jambi). The data were analyzed using Path analysis by means of SmartPLS 2.0 Software Package.
Findings - The findings of this study suggest that several personal characteristics of public sector auditor such as external locus of control and turnover intention contribute to auditor's acceptance of DAB. However, inconsistent with previous studies on auditors in public accounting firms, this study fails to support the association of personal characteristics such as auditor's self-rated performance and organizational commitment to the acceptance of DAB.
Novelty - Unlike those of private sector audit, only a few studies investigating auditor acceptance of dysfunctional audit behaviour (DAB) in the public sector have been conducted. This study fills the theoretical gap in that area within the context of Indonesian public sector audit.
Type of Paper - Empirical
Keywords: Audit; Public Sector; Dysfunctional Behaviour; Locus of Control; Performance
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