https://www.journal.accountingpointofview.id/index.php/POVREMA/issue/feed 2022-12-23T11:16:13+00:00 Nuryasman, MN journal.povrema@gmail.com Open Journal Systems <p style="background-color: #ffffff; text-align: justify; font-size: 13px; color: black; /*! */height: 120px; padding-top: 1px; margin-top: 1px; margin-bottom: 1px; width: 600px;"><strong>Point Of View Research Management</strong> <strong>[POVREMA] is an open access with e-ISSN number <a href="https://drive.google.com/file/d/16Py2ImRn8w3QbvuhxII3wk0_ZTrNHQIh/view?usp=sharing" target="_blank" rel="noopener">2722-791X</a>. This Journal published in (February, Mey, August and November). The scope of journal is: Finance and wealth management, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship,&nbsp; Banking Ethics, Banking Operation and Management.</strong></p> <hr> https://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/234 2022-12-12T03:35:58+00:00 Muhammad Awal Ramadhan muh.awalakt@gmail.com Haliah Haliah haliah@fe.unhas.ac.id Nirwana Nirwana nirwana_ni@yahoo.com

<p>This study aims to determine the effect of Competence and Internal Control Systems on Village Government Accountability in Managing Village Fund Allocations (ADD) in Malangke District, North Luwu Regency. This research is research with a quantitative approach. The data used are primary; the sampling method uses a purposive sampling method with a total sample of 100 respondents. The data collection method is a survey using a questionnaire distributed to respondents. Data measurement scale with a Likert scale—analysis of the influence of variables using multiple linear regression analysis methods. The results of this study indicate that the impact of competence and the internal control system has a significant and positive effect on village government accountability in managing village fund allocation (ADD).</p>

2022-11-30T00:00:00+00:00 Copyright (c) 2022 Point of View Research Management https://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/237 2022-12-23T11:16:13+00:00 Megawaty Megawaty mpphery@gmail.com Hendriadi Hendriadi mpphery@gmail.com Karta Negara Salam mpphery@gmail.com

<p>leadership onentrepreneurial MediumSmall Enterprises (SMEs). This study uses a grounded theory approach with meta-analysis, in which researchers look systematically and structured past studies on the impact of entrepreneurial leadership on SME performance. The results found that the success of SMEs is inseparable from the role of entrepreneurial leadership style. This type of leadership has many special characteristics and abilities to manage and develop a business. Organizational performance is important to be developed and directed properly to produce even better performance. In other words, entrepreneurial leadership will have a positive or negative impact depending on the leader's ability to make decisions, see opportunities, and manage all existing resources in the SME organization</p>

2022-11-30T00:00:00+00:00 Copyright (c) 2022 Point of View Research Management