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All Journal INFO ARTHA Jurnal Pajak dan Keuangan Negara (PKN) RELEVAN : Jurnal Riset Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Herdiyana, Deni
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Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS DATA PETA KAPASITAS FISKAL DAERAH Herdiyana, Deni
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jurnal pkn.v1i1.610

Abstract

The study was conducted to process and analyze the Regional Financial Ability (KKD) map data. The design of this research uses descriptive qualitative through desk study with a deepening of various laws and regulations and the processing of secondary data at the Directorate General of Fiscal Balance, Ministry of Finance.The results of the study concluded that the factors that most influenced the Regional Fiscal Capacity Map (KFD) for the provinces were PAD and DBH while for districts / cities were PAD, DAU, and DBH. In general, regions that have a high proportion of PAD / DBH to income have a high KFD Index, while regions with a low KFD Index generally have a low PAD. For provincial governments that have a low KFD Index, most (> 50%) districts / cities in their regions have a low KFD Index, while for provinces that have a high KFD Index, it does not necessarily mean that most districts / cities in the region have a high KFD Index.
ANALISIS KEBIJAKAN AKUNTANSI ASET TETAP PADA KPPBC TIPE MADYA PABEAN C KANTOR POS PASAR BARU: ANALISIS KEBIJAKAN AKUNTANSI ASET TETAP PADA KPPBC TIPE MADYA PABEAN C KANTOR POS PASAR BARU Herdiyana, Deni; Muhammad Luqman Rokhim
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 2 No. 2 (2021): Jurnal Pajak dan Keuangan Negara Volume II Nomor 2 Tahun 2021
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is conducted to analyze the the fixed asset accounting policies at KPPBC Type Madya Pabean C Pasar Baru Post Office for financial reports for the 2017-2018 fiscal year. The research method used is through a qualitative approach. To support this research, data collection methods were carried out consisting of literature studies, field studies and interviews. The results of the study can be concluded that the application of fixed asset accounting at KPPBC TMP C Pasar Baru Post Office as a whole is in accordance with the fixed asset accounting policy, however there is a presentation and disclosure of fixed assets in the balance sheet and notes on financial statements that are still not in accordance with government accounting standards and statutory regulations. Penelitian ini dilakukan untuk menganalisa penerapan kebijakan akuntansi aset tetap pada KPPBC Tipe Madya Pabean C Kantor Pos Pasar Baru untuk laporan keuangan periode tahun anggaran 2017-2018. Metode penelitian yang digunakan adalah melalui pendekatan kualitatif. Untuk mendukung penelitian tersebut, dilakukan metode pengumpulan data yang terdiri dari studi literatur, studi lapangan, dan wawancara. Hasil penelitian dapat disimpulkan bahwa penerapan akuntansi aset tetap pada KPPBC TMP C Kantor Pos Pasar Baru secara keseluruhan telah sesuai dengan kebijakan akuntansi aset tetap, namun masih terdapat penyajian dan pengungkapan aset tetap dalam neraca dan CaLK yang masih belum sesuai dengan standar akuntansi pemerintah dan peraturan perundang-undangan.
A Study on the Application of Accounting Bases in Village Government Entities Herdiyana, Deni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1738

Abstract

This study seeks to critically assess the most suitable accounting basis for implementation within the framework of Village Government Accounting Standards, with a focus on enhancing the governance and accountability mechanisms of Village Fund management and reporting. Employing a qualitative desk study approach, the research draws upon relevant regulatory frameworks and scholarly literature addressing accounting basis applications under Government Accounting Standards (SAP). The findings suggest that the Cash Toward Accrual (CTA) basis represents the most appropriate model for village-level financial reporting, as it offers more comprehensive and informative financial disclosures compared to the traditional cash basis, while also adhering to the principles of transparency and accountability. Moreover, the adoption of the CTA basis is financially more feasible than the full accrual basis, particularly given the resource constraints commonly faced at the village level. To facilitate effective implementation, the study recommends structured technical assistance and awareness programs prior to the formal adoption of the CTA-based accounting system, thereby minimizing potential operational challenges.
PENERAPAN AKUNTANSI PERSEDIAAN PITA CUKAI (PSAP 05) PADA KPPBC TMP B PEKANBARU Renza, Abdel; Herdiyana, Deni
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.6475

Abstract

The research was conducted to analyze the implementation of excise stamp inventory accounting and compare government accounting standards regarding excise stamps (PSAP 05) with the implementation carried out by KPPBC TMP B Pekanbaru. The research method used is a qualitative approach, namely literature study, observation, and interview. The conclusion of the research is that in general the practice of classifying, recognizing, measuring, recording, presenting and disclosing inventory accounting refers to applicable regulations. However, the management of excise stamp transactions should be simplified and there needs to be integration of information systems so that business processes can be faster and more efficient and transaction recording can be carried out simultaneously using the perpetual method in accordance with applicable regulations.
CAN VILLAGE FUNDS STRENGTHEN ECONOMIC GROWTH IN INDONESIA? Herdiyana, Deni; Sugiyanto, Hari; Sutarto; Andriana, Nina
JURNAL INFO ARTHA Vol 9 No 2 (2025): Edisi November 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i2.3400

Abstract

This research aims to determine the influence of village funds on economic growth in Indonesia, with General Allocation Funds (DAU), Special Physical Allocation Funds (DAK Fisik), Profit Sharing Funds (DBH), Village Fund Allocations (ADD), Social Protection Spending as control variables. This research was conducted using quantitative methods through panel data regression in order to analyze the data. The research found that Village Funds as the main independent variable have a very significant positive influence on the dependent variable, namely economic growth (GRDP). This study suggests that Village Fund transfers should continue, because these funds play an important role in encouraging economic growth in Indonesia. Keywords: village funds, economic growth, DAU, DAK Physics, DBH, Social Protection Spending
Co-Authors Hari Sugiyanto, Hari Muhammad Luqman Rokhim Nina Andriana, Nina Renza, Abdel Sutarto