Article Sidebar

Download
PDF
Statistic
Read Counter : 137 Download : 115

Main Article Content

Abstract

Initial observations carried out at Nagari-Owned Enterprises (BUMNag) in Nagari Z found that BUMNag managers' understanding of good financial governance still needed to be improved, causing the financial governance of BUMNag in Nagari Z not to be improved. This is due to a need for more training regarding financial literacy and a mismatch in the educational background of the BUMNag managers. This research aims to determine and analyze the influence of financial literacy and educational background on financial governance in Nagari-owned enterprises (BUMNag) in Nagari Z. The approach used in this research is quantitative with a survey method. The data used in this research is primary data obtained from distributing questionnaires to managers of Nagari-owned enterprises in Nagari Z with 83 respondents. The sampling method used in this research is the stratified random sampling method. The research results show that financial literacy and educational background partially influence the financial governance of BUMNag in Nagari Z. In line with these results, financial literacy and educational background simultaneously influence the financial governance of BUMNag in Nagari Z.

Keywords

Financial Literacy Educational Background BUMNag BUMDes

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Andriani, W., Ananto, R. P., Zahara, Z., & Aprila, D. (2023). The Influence of Financial Literacy and Educational Background on the Financial Governance of Nagari Owned Enterprises. Ilomata International Journal of Tax and Accounting, 4(4), 742-754. https://doi.org/10.52728/ijtc.v4i4.928

References

  1. Ahmad, Z., Sharif, S., Ahmad, I., Abbas, S. M. W., & Shaheen, M. (2023). Does female descendent entrepreneur’s self-compassion and financial literacy matter for succession success? Journal of Family Business Management. https://doi.org/10.1108/JFBM-07-2023-0102
  2. Andriani, W. (2023). Factors Influencing Local Government Financial Performance. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 4(3), 951–959. https://doi.org/10.47065/ekuitas.v4i3.3094
  3. Andriani, W., Ananto, R. P., Fitri, W. N., & Aprila, D. (2023). Corporate Policy Strategy Based on Comparison of Financial Performance Due to the Impact of the Covid-19 Pandemic. Ilomata International Journal of Tax & Accounting, 4(1), 70–91. https://doi.org/10.52728/ijtc.v4i1.662
  4. Andriani, W., Ananto, R. P., Rosalina, E., Fitri, W. N., & Aprila, D. (2022). Pandemi Covid-19 dan Dampaknya Terhadap Perubahan Kebijakan Perusahaan Sektor Teknologi. Journal of Applied Accounting and Taxation, 7(2), 54–61. https://doi.org/10.30871/jaat.v7i2.4701
  5. Andriani, W., Handayani, D., Putra, R., & ... (2021). Perancangan Analisis Laporan Keuangan Pemerintah Daerah Dengan EFA (Excel For Accounting). … Akuntansi Keuangan …, 14(1), 153–162.
  6. Aprila, D., Andriani, W., & Ananto, R. P. (2023). FINANCIAL MANAGEMENT OF NAGARI OWNED ENTERPRISES (BUMNAG) AND ITS IMPACT ON COMMUNITY WELFARE. Jurnal Akuntansi Bisnis, 16(2), 210–225. https://doi.org/10.30813/jab.v16 i2.4461
  7. Artha Aulia, F., & Wibowo Adi, K. (2023). Pengaruh literasi keuangan, perencanaan keuangan, dan sikap keuangan terhadap pengelolaan keuangan. Value Added : Majalah Ekonomi Dan Bisnis, 19(1), 1–9.
  8. Atikah, A., & Kurniawan, R. R. (2021). Pengaruh Literasi Keuangan, Locus of Control, dan Financial Self Efficacy Terhadap Perilaku Manajemen Keuangan. JMB : Jurnal Manajemen Dan Bisnis, 10(2), 284–297. https://doi.org/10.31000/jmb.v10i2.5132
  9. Awwad, B., Anaewah, M., Razia, B., & Salameh, M. (2023). Governance boards of trustees: quality of higher education and the outputs of scientific research. Journal of Business and Socio-Economic Development. https://doi.org/10.1108/jbsed-03-2023-0021
  10. Beal Partyka, R. (2022). Supply chain management: an integrative review from the agency theory perspective. Revista de Gestao, 29(2), 175–198. https://doi.org/10.1108/REGE-04-2021-0058
  11. Departemen Literasi dan Inklusi Keuangan OJK. (2019). Survei nasional literasi and inklusi keuangan. In Survey Nasional Literasi dan Inklusi Keuangan.
  12. Fontanella, A., Sukartini, S., Chandra, N., & Sriyunianti, F. (2020). Kecurangan Akademis Mahasiswa: Kenapa Terjadi dan Apa yang Harus Dilakukan? Jurnal ASET (Akuntansi Riset), 12(1), 155–164. https://doi.org/10.17509/jaset.v12i1.22378
  13. Hasan, M., Le, T., & Hoque, A. (2021). How does financial literacy impact on inclusive finance? Financial Innovation, 7(1), 1–23. https://doi.org/10.1186/s40854-021-00259-9
  14. Hussain, M., Yahya, F., & Waqas, M. (2021). Does strong governance stimulate the effect of economic freedom and financial literacy on financial inclusion? a cross-country evidence. Future Business Journal, 7(1), 1–10. https://doi.org/10.1186/s43093-021-00090-9
  15. Kakinuma, Y. (2022). Financial literacy and quality of life: a moderated mediation approach of fintech adoption and leisure. International Journal of Social Economics, 49(12), 1713–1726. https://doi.org/10.1108/IJSE-10-2021-0633
  16. Khusaini, A. K., Kaukab, M. E., & Nugroho, A. F. (2022). Kualitas Laporan Keuangan Badan Usaha Milik Desa. Jamasy: Jurnal Akuntansi, Manajemen & Perbankan Syariah, 2(6), 15–28.
  17. Kusmayadi, D., Rudiana, D., & Badruzaman, J. (2019). Good Corporate Governance (I. Firmansyah, Ed.; Vol. 3). LPPM Universitas Siliwangi.
  18. Lusardi, A. (2019). Financial literacy and the need for financial education: evidence and implications. Swiss Journal of Economics and Statistics, 155(1), 1–8. https://doi.org/10.1186/s41937-019-0027-5
  19. Ma, X. (2021). Education Background BT - The Economic Impact of Government Policy on China’s Private Higher Education Sector (X. Ma, Ed.; pp. 59–88). Springer Singapore. https://doi.org/10.1007/978-981-33-6800-2_4
  20. Mahdzan, N. S., Zainudin, R., Abd Sukor, M. E., Zainir, F., & Wan Ahmad, W. M. (2020). An exploratory study of financial well-being among Malaysian households. Journal of Asian Business and Economic Studies, 27(3), 285–302. https://doi.org/10.1108/JABES-12-2019-0120
  21. Matinheikki, J., Kauppi, K., Brandon–Jones, A., & van Raaij, E. M. (2022). Making agency theory work for supply chain relationships: a systematic review across four disciplines. In International Journal of Operations and Production Management (Vol. 42, Issue 13). https://doi.org/10.1108/IJOPM-12-2021-0757
  22. Melin, E., & Gaddefors, J. (2023). Agency in entrepreneurship: preparing entrepreneurship theory for another view of context. International Journal of Entrepreneurial Behaviour and Research, 29(11), 184–205. https://doi.org/10.1108/IJEBR-10-2022-0916
  23. Oktaviona, A., Andriani, W., & Gustati. (2022). Peran Perangkat Desa dalam Akuntabilitas Pengelolaan Keuangan Desa ( Studi Kasus di Nagari Rao-Rao Kecamatan Sungai Tarab Kabupaten Tanah Datar ). Jurnal Akuntansi, Bisnis, Dan Ekonomi Indonesia (JABEI), 2(1), 9–17.
  24. Rahayu, R., Suryani, I. P., Karib, A., & Sari, V. G. (2022). Financial literacy of village-owned enterprises (BUMDes) managers: A study of BUMNag managers in West Sumatra Province. Jurnal Kajian Manajemen Bisnis, 11(1), 29–43. https://doi.org/10.24036/jkmb.11650500
  25. Rizky Izzalqurny, T., Shobah, N., & Rohmah, L. F. (2022). Menguak Penerapan Akuntansi pada BUM Desa di Indonesia (Studi Kasus pada BUM Desa di Kabupaten Jember). MAKSIMUM (Media Akuntansi Universitas Muhammadiyah Semarang), 12(2), 77–86.
  26. Rosalina, E., Andriani, W., Santi, E., & Rahmi, A. (2022). Household financial management with personality factors and locus of control through mental budgeting. Economics, Business, Accounting & Society Review, 1(3), 132–141. https://doi.org/10.55980/ebasr.v1i3.41
  27. Safitri, A. Z., Andriani, W., & Herman, L. A. (2023). Financial Statement Integrity : What Are Things That Influence It? Jurnal Ilmiah Raflesia Akuntansi, 9(1), 22–31. https://doi.org/10.53494/jira.v9i1.198
  28. Salovaara, J. J., & Soini, K. (2021). Educated professionals of sustainability and the dimensions of practices. International Journal of Sustainability in Higher Education, 22(8), 69–87. https://doi.org/10.1108/IJSHE-09-2020-0327
  29. Singh, B., & Singh, M. (2023). Financial literacy and its determinants among the schedule tribes: evidences from India. International Journal of Social Economics. https://doi.org/10.1108/IJSE-01-2023-0008
  30. Sofia, G., Afni, Z., & Andriani, W. (2023). Analisis Akuntabilitas Pengelolaan Dana Desa ( Studi pada Nagari Aia Manggih periode 2018-2022 ). Ekonomis: Journal of Economics and Business, 7(2), 1172–1181. https://doi.org/10.33087/ekonomis.v7i2.1390
  31. Tuor Sartore, S. N., & Backes-Gellner, U. (2020). Educational diversity and individual pay: the advantages of combining academic and VET graduates in the workplace. Empirical Research in Vocational Education and Training, 12(1). https://doi.org/10.1186/s40461-020-00099-4
  32. Uemura, M. R. B., & Comini, G. M. (2022). Determining factors in the performance of integrated vocational education schools. Revista de Gestao, 29(2), 102–116. https://doi.org/10.1108/REGE-12-2020-0123
  33. Ulkhair, N., Siskawati, E., Almunawar, M. N., Kumari, S., & Handayani, D. (2023). The Effect of Financial Literacy, Financial Technology and Income on Small and Medium Entreprise Financial Behavior. Economics, Business, Accounting & Society Review, 2(2), 134–144. https://doi.org/10.55980/ebasr.v2i2.80
  34. Wamsler, C. (2020). Education for sustainability: Fostering a more conscious society and transformation towards sustainability. International Journal of Sustainability in Higher Education, 21(1), 112–130. https://doi.org/10.1108/IJSHE-04-2019-0152
  35. Xin, Y., Zuo, X., & Huang, Q. (2018). Research on the construction of seamless learning platform based on open education. Asian Association of Open Universities Journal, 13(1), 88–99. https://doi.org/10.1108/AAOUJ-01-2018-0005