Suchergebnisse

The objectives of this research to know in the perceptions of the accounting students and post graduate on accountability and transparency toward the financial in political party. The uses descriptions study method approach. The result of the research are: 1. The accounting students and post graduate have to this similar view on accountability and transparency toward the financial in political party; 2. Financial accountability and transparency in political party is low.

The purpose of this research is to understand perceptions of constituents towards financial accountability of political parties and to support them in improving financial accountability. Independent variables in this research are political parties' accountabilities. Samples in this research are constituents in Malang by Purposive Random Sampling. There are 102 respondents in this research. Data collection is carried out through distribution of questionnaires to respondents. Descriptive qualitative method was employed. The research has shown that according to constituents' perceptions, financial accountability of political party is low, both in yearly financial report or fund campaign report. Next, there must be efforts to improve financial accountability, for example clear regulations from the government and the KPU, effective law enforcement, financial control of political party from independent teams; political party that is more transparent on campaign fund, and improvement of political party's independence.

Financial statements are a means used by companies to communicate their activities and performance to stakeholders. Such is the case with UMKM Brosem. Financial reports are also prepared as a form of accountability of fund managers to "stakeholders. Among other groups of SMEs who are members of the UMKM Brosem and the government in the aspect of taxation. This community service activity is expected to provide benefits and provide outputs that can be sustained for the management of Brosem, especially in the aspects of preparing financial statements. So that managers can compile financial reports according to standards, tax calculations in accordance with tax provisions, as well as the determination of the cost of production that is accurate as a basis for determining the selling price. If the financial statements can be prepared properly, it is expected to be able to realize transparent and accountable governance. Based on observations and interviews agreed with the service program partners focused on solving problems related to the preparation of financial statements. Therefore it is necessary to assist in the preparation of financial reports in accordance with EMKM financial reporting standards. KEYWORDS: Brosem Semeru; SAK EMKM; UMKM.