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All Journal Agro Ekonomi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) FINANCIAL : JURNAL AKUNTANSI BALANCE Jurnal Akuntansi dan Bisnis Jurnal Riset Terapan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen dan Bisnis Jayakarta International Journal of Business, Management and Economics Jurnal Akuntansi dan Keuangan (JAK) Jurnal Media Akuntansi (MEDIASI) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi JAKBS Atestasi : Jurnal Ilmiah Akuntansi
Masnila, Nelly
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Agriculture, Biological Sciences & Forestry Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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EVALUATION OF BUSINESS PROCESS AND UNDERSTANDING OF FINANCIAL LITERACY IN FISH CULTIVATOR GROUP Masnila, Nelly; Mayasari, Riana; Isa, Indra Griha Tofik; Hendradinata, Hendradinata
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3324

Abstract

The specific purpose of this research is to know the business process of fish farming and to find out the problems and opportunities to produce Appropriate Technology (TTG) in fish farming with IoT. Data collection techniques used were observation, literature study and interviews. The data validity test was carried out before data analysis with credibility test through Triangulation, Member Check, and negative case analysis techniques. Data analysis used thematic analysis. The coding technique used was divided into three, namely: open coding, axial coding, and selective coding. The problems in business processes and understanding of financial literacy are the inability of human resources.
Dampak Pandemi Covid-19 Terhadap Pendapatan Perpajakan Di Indonesia Vanessa Sepbrina; Masnila, Nelly; Aryani , Yuli Antina
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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

Abstract

Dampak pandemi Covid-19 berdampak buruk dengan berkurangnya penerimaan pajak. Maksud dari penelitian ini adalah untuk melihat perbandingan penerimaan pajak negara sebelum dan masa pandemi serta memahami berbagai pajak yang mengalami penurunan atau peningkatan selama pandemi Covid-19. Metode Penelitian Metode kuantitatif deskriptif menggunakan data sekunder, yang kemudian dianalisis menggunakan aplikasi statistik SPSS versi 26 dengan teknik uji-t sampel berpasangan. Data penelitian berasal dari laporan keuangan yang diaudit oleh situs Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) https://www.bpk.go.id/lkpp. Banyak sampel adalah 272, termasuk 8 pajak negara periode 2018-2021 (4 tahun). Temuan tersebut menjelaskan bahwa 6 dari 8 pajak terlihat perbedaan selama pandemi Covid-19, yaitu pajak lain-lain, pajak penghasilan, pajak pertambahan nilai, pajak impor, pajak ekspor, dan pajak lainnya.Hasil analisis dapat menjadi langkah perbaikan bagi pemerintah untuk memperbaiki pajak yang tidak mengalami peningkatan.
The Influence of Agrosilvopasture Implementation and MSME Incubation on SDGs in Rural Areas of Indonesia with Financial Literacy as a Mediator Ariyanti, Indri; Mayasari, Riana; Febriantoko, Jovan; Harbi, Jun; Prima, Fidel Harmanda; Lidya, Desti; Masnila, Nelly; Sunardi, -
Agro Ekonomi Vol 35, No 1 (2024): JUNE 2024
Publisher : Department of Agricultural Socio-Economics Faculty of Agriculture Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/ae.90222

Abstract

This study aimed to explore the roles of Agrosilvopasture, MSME (Micro, Small, and Medium Enterprise) Incubation, and financial literacy in supporting Sustainable Development Goals (SDGs) in rural areas of Indonesia. The study procedures were carried out from April to September 2023 in Pagar Alam City using indigenous communities and stakeholders associated with customary forest management, comprising 100 intentionally selected respondents. Subsequently, the Slovin formula was used to determine the number of respondents, who were then selected using a purposive sampling method. The relationships among variables, including Implementation of Agrosilvopasture (X1), MSME Incubation (X2), Financial Literacy (M), and SDGs (Y), were tested. Data obtained were then analyzed using the Partial Least Squares-SmartPLS. The results of path coefficient analysis showed that Agrosilvopasture had a significant negative influence on financial literacy but a positive impact on SDGs. In addition, MSME incubation yielded a favorable impact on both financial literacy and SDGs. Mediation testing validated that financial literacy served as a mediator in the relationship between Agrosilvopasture and the examined outcomes. Based on the results, financial literacy, Agrosilvopasture implementation, and MSME incubation were crucial for achieving SDGs in rural areas. These holistic approaches offered promising pathways to achieve various SDGs, with financial literacy playing an essential role in enhancing the effectiveness of the strategies. 
Analisis Pengaruh Solvabilitas dan Derajat Desentralisasi Terhadap Financial Distress Provinsi Di Indonesia Eliza, Intan; Masnila, Nelly; Dwitayanti, Yevi
Jurnal Media Akuntansi (Mediasi) Vol. 7 No. 1 (2024): Jurnal Media Akuntansi (MEDIASI), September 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v7i1.16580

Abstract

ABSTRACT Financial distress is a condition in which the government is deemed incapable of providing optimal infrastructure services to the public. This study aims to determine the effect of solvency and the degree of decentralization on the financial distress of provinces in Indonesia. The panel data for this study were obtained from the audited financial reports of the BPK RI for 34 provinces from 2018 to 2022. The testing was conducted using the Eviews 12 program. The results concluded that solvency has no effect, while the degree of decentralization has a positive effect on financial distress. Keywords: Financial Distress, Solvency Rasio, Degree Of Decentralization.   ABSTRAK Financial distress adalah kondisi saat pemerintah dinilai tidak mampu melakukan pelayanan infrstruktur yang optimal kepada masyarakat. Penelitian ini ditujukan mengetahui pengaruh solvabilitas dan derajat desentralisasi terhadap financial distress provinsi di Indonesia. Data panel pada penelitian ini didapatkan dari laporan keuangan BPK RI  audited 34 provinsi di Indonesia tahun 2018 – 2022. Pengujian dengan menggunakan bantuan program Eviews 12. Hasil pengujian memperoleh kesimpulan bahwa solvabilitas tidak berpengaruh, sedangkan derajat desentralisasi memiliki pengaruh positif terhadap financial distress. Kata kunci: Financial Distress, Solvabilitas, Derajat Desentralisasi.
Flypaper Effect Pada Dana Alokasi Umum, Dana Bagi Hasil Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Pemerintah Provinsi Di Indonesia Abrar, Naufal Muhammad Fajari; Masnila, Nelly; Dwitayanti, Yevi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2541

Abstract

Examining how the Flypaper Effect, the General Allocation Fund, the Revenue Sharing Fund, and Regional Original Income affect regional expenditure in Indonesian provinces was the primary goal of this study. The researchers in this study used purposive sampling to choose 22 out of 38 provinces in Indonesia for their investigation. The research included the years 2019 through 2022. The investigation's secondary data sources were compiled using the documentation technique. Data from the "Provincial Government Financial Report Audit Results" is specifically referenced in the budget realization report. For further information, see the official website at http://e-ppid.bpk.go.id. The multiple regression analysis method employed in this research is IBM SPSS 26. General allocation, revenue sharing, and regional original income all have a role in shaping regional spending, according to the research. Lower coefficients are associated with local revenue compared to the General Allocation Fund and Revenue Sharing Fund. Finally, the Flypaper Effect has an impact on the provincial governments of Indonesia.
FAKTOR – FAKTOR YANG MEMPENGARUHI FISCAL STRESS PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Citra, Anastasia Julia; Masnila, Nelly; Mubarok, Muhammad Husni
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8461

Abstract

This research aims to determine the factors that can impact fiscal stress in Regency/City Governments in South Sumatra Province from 2018 to 2022. The resaerch uses a sample of Regency/City Governments in South Sumatra Province with moderate regional financial capacities. Secondary data sourced from publications released by the Supreme Audit Agency is utilized. The research employs multiple linear regression to test the hypotheses, specifically using the R² test, partial test, and simultaneous test, analyzed with SPSS (Statistical Package for the Social Sciences) Version 26.The result is that regional original income and capital expenditures have a positive and statistically significant impact on fiscal stress. balancing funds and decentralization fiscal have a negative and significant impact on fiscal stress.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Pranita, Andes; Masnila, Nelly; Mubarok, Muhammad Husni
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i2.603

Abstract

AbstrakPenelitian ini bertujuan untuk pengetahui pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Dana Perimbangan, Opini Audit, dan Tingkat Pendidikan Kepala Daerah terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Selatan. Objek penelitian yang digunakan adalah 17 Kabupaten/Kota  tahun 2018-2022 di Provinsi Sumatera Selatan. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder yang didapat dari website resmi resmi Badan Pemeriksaan Keuangan (www.bpk.go.id), dan metode regresi berganda menggunakan software Eviews 12. Hasil analisis data menunjukan bahwa Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Dana Perimbangan, Opini Audit, dan Tingkat Pendidikan Kepala Daerah berpengaruh secara simultan terhadap Kinerja Keuangan Pemerintah Daerah. Sedangkan secara parsial, variabel Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap Kinerja Keuangan Pemerintah Daerah, variabel Dana Perimbangan dan Opini Audit Berpengaruh Negatif dan Signifikan terhadap Kinerja Keuangan Pemerintah Daerah, dan variabel Ukuran Pemerintah Daerah, dan Tingkat Pendidikan Kepala Daerah tidak berpengaruh terhadap Kinerja Keuangan Pemerintah Daerah. Kata kunci: Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Dana Perimbangan, Opini Audit, dan Kinerja Keuangan Pemerintah Daerah.
Analisis Solvabilitas Anggaran Kabupaten/Kota di Provinsi Sumatera Selatan Tahun Anggaran 2016-2022 Irfandhia Nugraha, Muhammad; Masnila, Nelly; Indriasari, Desi
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.669 KB) | DOI: 10.54443/sinomika.v1i2.205

Abstract

The purpose of this study was to determine the solvency of the budget at the Regency and City Governments in the Province of South Sumatra. This study uses a quantitative method with a descriptive approach. Secondary data in the form of Financial Statements to be analyzed is the Budget Realization Report for Regencies and Cities in South Sumatra Province for the 2016-2020 Fiscal Year. The budget solvency analysis uses the calculation of the budget solvency ratio, the budget solvency ratio index, and the budget solvency dimension index which are the final results to determine the budget solvency value. Based on the results of the analysis, it is known that the budget solvency in the districts and cities in South Sumatra Province shows quite good results, where within 5 years all districts and cities in South Sumatra Province have passed the indicator of the local government financial health value for budget solvency by showing an average increasing every year, although in 2020 it decreased again due to the covid-19 pandemic.
The Effect of Good Government Governance on the Financial Reports Quality: The Case of Provincial Capital Governments in Indonesia Masnila, Nelly; Mayasari, Riana; Firmansyah, Firmansyah; Febriantoko, Jovan; Said, Jamaliah
International Journal of Business, Management and Economics Vol. 2 No. 4 (2021): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v2i4.385

Abstract

This study aimed to determine the relationship and effect of the GGG variable on the quality of the financial reports in municipal governments in Indonesia by implementing the IIAG (The Ibrahim Index of African Governance) indicator. The variables of this study consist of the participant, legal culture, transparency, responsiveness, public interest orientation, fairness, effectiveness and efficiency, accountability, strategic vision, and human development as independent variables and the quality of financial reports as dependent variables. The method in this study was quantitative, so it was found that partially, only responsive and accountability variables significantly affected the quality of the financial reports. Meanwhile, other independent variables such as participants, legal culture, transparency, public interest orientation, fairness, effectiveness and efficiency, strategic vision, and human development had no significant effect on the quality of financial reports. However, simultaneously, all independent variables had a significant effect on the quality of financial reports. The level of the coefficient of determination obtained was equal to Adj. R2 = 0.299. It means that the quality of local government financial reports was influenced by the independent variable by 29.9%, while 70.1%was influenced by other variables not examined in this study
PENGARUH DANA PERIMBANGAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN KABUPATEN/KOTA DI PROVINSI MALUKU Falia, Febby Tri; Masnila, Nelly; Sarikadarwati
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.17443394

Abstract

This study was conducted to examine the influence of General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund on the Level of Financial Independence in local governments in 11 regen-cies/cities in Maluku Province during the 2019-2023 period, with a total of 55 observations. This study used a quantitative approach with multiple linear regression analysis methods and classical assumption tests using the SPSS version 25 program. The results showed that simultaneously DAU, DAK, and DBH significantly influenced the Level of Financial Independence. Partially, DAU had a significant positive effect, DAK had a significant negative effect, while DBH had no significant effect on Financial Independ-ence. This finding strengthens the agency theory in the context of regional financial management, where local governments as agents are expected to be able to manage transfer funds efficiently to increase fiscal independence. The policy implication of this study is the need to optimize the utilization of balancing funds, especially DAK, for productive activities that can encourage an increase in Regional Original In-come (PAD) and reduce fiscal dependence on the central government. Keywords: General Allocation Funds, Special Allocation Funds, Revenue Sharing Funds, Level of Finacial Independence.
Co-Authors - Sunardi Abrar, Naufal Muhammad Fajari Al Wafa, Imtiyaz Anjani, Rija Antina Aryanti, Yuli Aryani , Yuli Antina Citra, Anastasia Julia Eliza, Intan Falia, Febby Tri Febriantoko, Jovan Firmansyah Firmansyah Hendradinata, Hendradinata Indri Ariyanti Indriasari, Desi Irfandhia Nugraha, Muhammad Isa, Indra Griha Tofik Jun Harbi Lidya, Desti Mayasari, Riana Meliana, Irza MUHAMMAD HUSNI MUBAROK Oktarida, Anggeraini Pranita, Andes Prima, Fidel Harmanda Putri, Khofifah Dekriana Said, Jamaliah Sarikadarwati Vanessa Sepbrina Yanto, Desri Yevi Dwitayanti