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All Journal Eksistansi INTEKNA Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Bakti Cendana: Jurnal Pengabdian Masyarakat Pengmasku Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Journal of Applied Accounting
Evada Dewata Dewata
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Transparansi, Akuntabilitas Dan Pengelolaan Keuangan Desa Suliyatini, Mita; Dewata, Evada; Satriawan, Indra
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1207

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengelolaan keuangan desa di Kecamatan Muara Pinang, Kabupaten Empat Lawang, dipengaruhi oleh akuntabilitas dan transparansi. Aparat desa dari 22 desa yang berbeda di Kabupaten Muara Pinang menjadi populasi penelitian ini. Pengambilan sampel yang digunakan dalam penelitian ini adalah metode pengambilan sampel jenuh. Jenis penelitian ini menggunakan data primer dan metode kuantitatif, dengan menyebarkan 88 kuesioner kepada 22 responden di Kecamatan Muara Pinang, Kabupaten Empat Lawang. Dengan menggunakan perangkat lunak SPSS 26, metode analisis regresi berganda adalah teknik analisis yang digunakan. Hasil pengujian hipotesis parsial menunjukkan bahwa faktor akuntabilitas dan transparansi secara bersama-sama memiliki dampak yang menguntungkan terhadap pengelolaan keuangan desa. Variabel akuntabilitas dan transparansi di Muara Pinang merupakan kontribusi penelitian. Kata Kunci: Akuntabilitas, Transparansi, Pengelolaan Keuangan Desa
Determination to Improve of Auditor Performance at the Financial Audit Agency Representing the Province of South Sumatra Putra, Muhammad Dwi; Dewata, Evada; Saputri, Ulfah Tika
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2894

Abstract

The performance of auditors is a very important element in an organization which assesses certain measures such as the quality of work, the amount of work completed and the timeliness planned, therefore individual performance can affect the work productivity of an organization. Auditor performance can also be influenced by internal and external factors which will affect how an auditor acts in making decisions, creating a reasonable opinion in accordance with the financial statements that occur. This study aims to analyze the role of emotional intelligence, time budget pressure and work-life balance on Auditor performance. This type of research uses primary data obtained from respondents' answers submitted to the Supreme Audit Agency of South Sumatra Province Representative. This research uses PLS-SEM software version 4.0. The results showed that Emotional Intelligence had no significant effect on auditor performance, while time budget pressure and work-life balance had a positive effect on auditor performance.
DETERMINASI PENYERAPAN ANGGARAN BELANJA MODAL PERANGKAT DAERAH PROVINSI SUMATERA SELATAN Kusnadi, Mutiara Dwi; Dewata, Evada; Satriawan, Indra
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17264990

Abstract

This study was designed to identify the extent of contribution made by budget planning, budget execution, and the government’s internal control system toward optimizing capital expenditure absorption within regional apparatus organizations in South Sumatra Province. The research was prompted by real-world observations that revealed disparities in budget absorption, which tends to be low in the early quarters and spikes significantly toward the end of the fiscal year. A quantitative approach was employed in this study, utilizing questionnaires distributed to 164 respondents from 41 regional government institutions. The empirical data analysis revealed that budget formulation, budget execution, and internal government oversight each contribute positively and significantly to capital expenditure absorption. Collectively, these three variables demonstrate a strong and coordinated influence in enhancing budget absorption. These findings suggest that a well structured planning framework, targeted execution, and consistent internal monitoring serve as strategic cornerstones in achieving optimal capital budget absorption performance. Keywords: Planning, implementation, SPIP, budget absorption
DETERMINAN FINANCIAL SUSTAINABILITY PADA PEMERINTAH DAERAH DI KABUPATEN/KOTA PROVINSI SUMATERA SELATAN Putri, Nurhalizah Rahmah; Periansya; Dewata, Evada
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17443291

Abstract

This study was conducted to examine the influence of Regional Debt, Budget Solvency, and Service Solvency on Financial Sustainability in local governments in 17 districts/cities in South Sumatra Province during the period 2015–2023. This study uses secondary data sourced from Regional Government Financial Reports audited by the Supreme Audit Agency (BPK) and other statistical data, with a total of 162 observations. The analysis was conducted through a panel data regression approach with a Fixed Effect Model (FEM) using the EViews 12 application. Data processing shows that Regional Debt has a significant negative effect, indicating that increasing debt actually suppresses the region's ability to maintain fiscal desires. Conversely, Service Solvency has a significant positive effect, indicating that increasing public service capacity strengthens regional fiscal resilience. Meanwhile, Budget Solvency does not show a significant effect on fiscal sustainability. Simultaneously, the three variables provide a significant contribution to Financial Sustainability with high model strength. These findings confirm that controlled debt management, accompanied by increasing public service efficiency, is a key strategy in maintaining the financial desires of local governments in South Sumatra Province. Keywords: Financial Sustainability, Regional Debt, Budgetary Solvency, Service Solvency.
The Influence of Regional Debt and Capital Expenditures on Financial Sustainability in Provincial Governments in Indonesia Cahyani, Annisa Dwi; Dewata, Evada; Mayasari, Riana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2688

Abstract

Financial Sustainability fluctuates every year in every province in Indonesia during the 2019-2022 period, indicating an increase or decrease in the quality and quantity of public services provided to the community. This study aims to reveal that regional debt and capital expenditure have an effect on financial sustainability. The type of research conducted is associative research that applies quantitative methods, using secondary data sources and using panel data. The population in this study consists of 34 provinces in Indonesia, and the sampling method applied is saturated sampling. The research findings indicate that regional debt has a negative impact on financial sustainability, while capital expenditure has a positive effect on financial sustainability.
Determinants of Factors Influenced the Follow-up of BPK RI Audit Recommendations Artha, Sandrin; Dewata, Evada; Nurhasanah, Nurhasanah
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16161

Abstract

This study aims to analyze the Factors That Affected the Follow-Up of BPK Audit Recommendations on Provincial Government in Indonesia. The research data uses secondary data obtained from the overview of the BPK examination results on provincial local governments in Indonesia. The object of this research is 34 provinces in Indonesia with a research period of fiscal year 2018-2022 so the number of samples is 170. Hypothesis testing using panel data regression analysis with the help of Econometric Views version 12: Audit findings and the number of Regional Apparatus Organizations have a joint (simultaneous) effect on the follow-up of BPK audit results.
Edukasi pelaporan keberlanjutan bagi pendidikan vokasi: Mempersiapkan akuntan masa depan yang berdaya saing Firmansyah, Amrie; Sururi, Sururi; Mahmudah, Nurul; Dewata, Evada; Wibowo, Puji
Pengmasku Vol 5 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v5i1.1419

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk memberikan edukasi mengenai pelaporan keberlanjutan dalam pendidikan vokasi akuntansi guna meningkatkan kompetensi lulusan yang siap bersaing di industri. Pelaporan keberlanjutan telah menjadi kebutuhan utama dalam dunia bisnis seiring dengan meningkatnya regulasi global dan nasional, seperti Global Reporting Initiative (GRI), IFRS S1 & S2, serta POJK 51/2017. Dalam konteks kebijakan nasional, RPJPN 2025-2045 dan RPJMN 2025-2029 mendorong penguatan SDM di bidang keberlanjutan dan ekonomi hijau, yang menuntut lulusan vokasi akuntansi memiliki pemahaman yang mendalam terhadap pelaporan keberlanjutan. Selain itu, Sustainable Development Goals (SDGs), terutama SDG 4 (Pendidikan Berkualitas) dan SDG 12 (Konsumsi dan Produksi Berkelanjutan), semakin memperkuat pentingnya pengintegrasian pelaporan keberlanjutan dalam kurikulum pendidikan vokasi akuntansi. Kegiatan ini melibatkan mahasiswa, akademisi, dan praktisi dalam serangkaian seminar akademik dan diskusi interaktif. Seminar akademik memberikan pemahaman mengenai standar pelaporan keberlanjutan dan tantangan implementasinya dalam dunia industri, sementara diskusi interaktif memungkinkan peserta untuk memahami lebih dalam aspek teknis dan praktis dampak dari penerapapan pelaporan keberlanjutan. Hasil kegiatan ini menunjukkan adanya peningkatan pemahaman mahasiswa, akademisi, dan praktisi mengenai pelaporan keberlanjutan, baik dalam aspek regulasi, implementasi, maupun tantangan yang dihadapi dalam dunia industri. Dengan demikian, program ini memberikan kontribusi nyata dalam penguatan kapasitas pendidikan vokasi akuntansi untuk menyiapkan lulusan yang kompetitif dan adaptif terhadap perubahan bentuk bisnis berkelanjutan.
The Effects of Local Government Characteristics and Audit Opinion on the Performance of District and City Governments in Indonesia Dewata, Evada; Jauhari, Hadi; Aprianti, Siska; Hijria, Eka Nurfa
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i2.9057

Abstract

This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments
Implementation of Good Governance, Utilization of Information Technology, And Reliability of Government Financial Statements Jauhari, Hadi; Sari, Yuliana; Dewata, Evada
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.59

Abstract

The lack of optimal implementation of Good Governance and the use of information technology is thought to affect the quality of government financial reports. For this reason, this research is intended to determine the relationship between the application of Good Governance, the use of information technology and the reliability of the financial statements of the regional government of South Sumatra Province. The study population was employees of 40 Regional Apparatus Organizations in South Sumatra Province. The sampling technique used is purposive sampling, and 120 respondents are obtained consisting of heads of departments, treasurers of offices, administrators of finance or accounting, and staff of finance at the Regional Apparatus Organization of South Sumatra Province. The collection method uses a questionnaire distributed from May-June 2019. The results of the study show that Good Governance does not have a significant effect on the reliability of local government financial reports. On the contrary, the use of information technology has a significant positive impact on the reliability of local government financial reports. The results of this study have implications for the Regional Government of South Sumatra Province as a Good Governance agent in the government to commit and consistently utilize information and accountable technology in transparent financial reporting.
FACTORS INFLUENCING FINANCIAL DISTRESS IN REGENCY/CITY GOVERNMENTS IN SOUTH SUMATRA PROVINCE Azzura, Meisya; Dewata, Evada; Frymaruwah, Edwin
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.687

Abstract

This research is principally intended to assess the impact of the Budgetary Solvency Ratio, Efficiency Ratio, and Growth Ratio on financial distress in district/city governments in South Sumatra Province. This analysis is motivated by the urgency of regional financial conditions to support the sustainability of public service delivery. A quantitative method is employed in this study, utilizing secondary data derived from regional government financial reports for 2019–2023. The study population included 17 district and city governments in South Sumatra Province, selected using a non-probability sampling technique. The methods of data analysis employed include descriptive statistical analysis, classical assumption testing (normality, multicollinearity, autocorrelation, and heteroscedasticity tests), and panel data regression analysis. The findings of this research reveal that the budgetary solvency ratio negatively and significantly influences financial distress; the efficiency ratio does not have a significant effect, while the growth ratio has a positive and significant impact on financial distress. A simultaneous analysis reveals that all three independent variables contribute meaningfully to variations in financial distress among local governments. This study contributes both theoretically and practically to the understanding of financial distress in local governments. Theoretically, it refines the application of financial distress theory by showing that the budgetary solvency ratio plays a more decisive role than efficiency and growth ratios in determining financial distress.  Practically, the findings provide valuable insights for policymakers and local government leaders by highlighting the need to prioritize financial solvency, strengthen revenue growth capacity, and adopt balanced expenditure management.
Co-Authors Amrie Firmansyah Aprianti, Siska Aprianti, Siska Artha, Sandrin Azzura, Meisya Cahyani, Annisa Dwi Desmarani, Astri Febrianti, Devi Firmansyah Firmansyah Periansya Fithri, Eka Jumarni Frymaruwah, Edwin Hijria, Eka Nurfa Husna, Anisyah Latifatul Indra Satriawan Ismiyanti, Ismiyanti Jauhari, Hadi Jumarni, Eka Kusnadi, Mutiara Dwi Lestari, Tifani Dwi Mayasari, Riana Mubarok, M Husni Natoen, Ardiyan Nurhasanah Nurhasanah Nurul Mahmudah, Nurul Pramatitoadi, Muhammad Robby Puji Wibowo Putra, Muhammad Dwi Putri, Nurhalizah Rahmah Raiyan, Ravena Ar Sandrayati Saputri, Ulfah Tika Suliyatini, Mita Sururi Sururi, Sururi Yevi Dwitayanti Yuliana Sari Yuliana Sari