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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Pangabdhi Benefit: Jurnal Manajemen dan Bisnis Jurnal Mirai Management JRB-Jurnal Riset Bisnis JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan Jurnal Litbang Sukowati : Media Penelitian dan Pengembangan Jurnal Muara Ilmu Ekonomi dan Bisnis JIAI (Jurnal Ilmiah Akuntansi Indonesia) Proceeding of National Conference on Accounting & Finance Community Development Journal: Jurnal Pengabdian Masyarakat SEMAR Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Akuntansi dan Governance Jurnal Pengabdian Masyarakat (ABDIRA) Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Prosiding University Research Colloquium Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Fathah, Rigel Nurul
Universitas Aisyiah Yogyakarta
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Implementasi Peraturan Pemerintah No 71 Tahun 2010 di Kabupaten Kulonprogo: Studi Kasus di Badan Keuangan Aset Daerah Kabupaten Kulonprogo Sugiyarto Sugiyarto; Rigel Nurul Fathah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 1: Juli-Desember 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i1.2091

Abstract

This study aims to determine the application of accrual-based SAP and constraints in the preparation of the Regional Government Financial Report in accordance with the accrual-based SAP based on Government Regulation No. 71 of 2010 in Kulonprogo Regency. The results showed that the Kulonprogo Regency Government had applied PP No. 71 on accrual basis in the preparation of local government financial reports. The obstacle when preparing the financial reporting of the local government lies in the weakness of human resources in some SKPD because the accounting officer is not from the background of Accounting, but the BKAD and the Kulonprogo Regional Government always accompany the preparation of financial reporting simultaneously and sustainably. An indicator of the success of the application of PP No. 71 on an accrual basis is proven by the statement of the Supreme Audit Board that is Fair without Exception from 2014 to the present. The implication of the research in the form of suggestions for the Kulonprogo Regional Government is the need to recruit employees who have expertise in regional accounting to manage the Accounting Section in several SKPD so that the recording and financial reporting of the Kulonprogo Regional Government can be carried out well and maintain performance in order to keep getting an audit opinion that is Fair without Exception for Local Government Financial Reporting.
Analisis Perbandingan Tarif Rumah Sakit dan Tarif INA CBG Pada Pelayanan Rawat Inap di RS PKU Muhammadiyah Yogyakarta Rigel Nurul Fathah; Teti Anggita Safitri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3126

Abstract

This study aims to analyze the difference in the actual cost or tariff of the hospital with the Indonesian Case-Based Group (INA-CBG) tariff on the payment claims of inpatients participating in the National Health Insurance (JKN) and the factors causing the difference and the difference in rates. The research was conducted at PKU Muhammadiyah Hospital Yogyakarta.This study uses descriptive methods to collect primary and secondary data in the form of observations, interviews, and the collection of hospital financial data. The data analysis technique in this research is descriptive and oriented to the actual cost of BPJS claims for JKN participants in class 3 health services at PKU Muhammadiyah Hospital Yogyakarta. From the results of the study, hospital rates showed a difference from INA CBG rates. Of the 372 diseases, there was a positive difference between surgeons, neurologists, obstetricians, and pediatricians, while for internal medicine specialists, the hospital experienced a negative difference (loss). The factors causing the difference in real hospital rates and INA CBG package rates in class 3 inpatient services at PKU Muhammadiyah Yogyakarta Hospital are 1. Determination of real tariff standards with INA CBG package rates by the hospital (2) Accuracy in coding diagnosis This study aims to analyze the difference in the actual cost or tariff of the hospital with the Indonesian Case-Based Group (INA-CBG) tariff on the payment claims of inpatients participating in the National Health Insurance (JKN) and the factors causing the difference and the difference in rates. The research was conducted at PKU Muhammadiyah Hospital Yogyakarta. This study uses descriptive methods to collect primary and secondary data in the form of observations, interviews, and the collection of hospital financial data. The data analysis technique in this research is descriptive and oriented to the actual cost of BPJS claims for JKN participants in class 3 health services at PKU Muhammadiyah Hospital Yogyakarta. From the results of the study, hospital rates showed a difference from INA CBG rates. Of the 372 diseases, there was a positive difference between surgeons, neurologists, obstetricians, and pediatricians, while for internal medicine specialists, the hospital experienced a negative difference (loss). The factors causing the difference in real hospital rates and INA CBG package rates in class 3 inpatient services at PKU Muhammadiyah Yogyakarta Hospital are 1. Determination of real tariff standards with INA CBG package rates by the hospital (2) Accuracy in coding diagnosis
Faktor Yang Mempengaruhi Internet Financial Reporting Pada Website Pemerintah Daerah di Indonesia A Winangsih A Winangsih; Rigel Nurul Fathah
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 8: Juli 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i8.1952

Abstract

Transparansi sangat dibutuhkan dalam rangka pengawasan terhadap penyelenggara pemerintah, sehingga dapat menghindari terjadinya asimetri informasi. Penelitian ini bertujuan untuk menganalisis pengaruh belanja daerah, jumlah penduduk, opini audit, dan kekayaan daerah terhadap internet financial reporting pada website pemerintah daerah di Indonesia. Populasi dari penelitian ini adalah 514 kabupaten/kota. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan sampel yang digunakan adalah sebanyak 30 kabupaten/kota. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data sekunder. Pengumpulan data menggunakan teknik dokumentasi. Analisis data menggunakan analisis deskriptif dan analisis regresi berganda dengan menggunakan program SPSS versi 25. Hasil penelitian menunjukan bahwa belanja daerah dan jumlah penduduk tidak berpengaruh terhadap internet financial reporting pada website pemerintah di Indonesia., sedangkan opini audit dan kekayaan daerah berpangaruh terhadap internet financial reporting pada website pemerintah di Indonesia.
Analisis Penerapan Perpajakan Dalam Pengelolaan Dana Desa Alfia Damariyanti; Rigel Nurul Fathah
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 8: Juli 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i8.1972

Abstract

Penelitian ini bertujuan untuk menganalisis mengenai implementasi perpajakan dalam pengelolaan dana desa serta faktor yang menentukan kegagalan bendahara desa dalam pemotongan dan pemungutan pajak dana desa. Objek penelitian berada di Kantor Pemerintah Desa Semono, Kecamatan Bagelen, Kabupaten Purworejo Periode 2019-2021. Penelitian ini menggunakan metode deskriptif kualitatif melalui wawancara, observasi, dan dokumentasi. Teknik pengujian keabsahan data yang digunakan dalam penelitian ini adalah metode triangulasi sumber data. Teknik analisis data menggunakan model Miles dan Huberman. Hasil penelitian menunjukan bahwa implementasi perpajakan dalam pengelolaan dana desa di Desa Semono, Kecamatan Bagelen, Kabupaten Purworejo periode 2019-2021 belum sesuai dengan peraturan Dirjen Pajak. Bendahara desa juga belum melaksanakan pemungutan dan pelaporan pajak berdasarkan peraturan undang-undang yang berlaku.
Akuntabilitas Dana Desa Pada Masa Pandemi di Desa Girikerto, Turi , Sleman Fitri Fitri; Rigel Nurul Fathah; Teti Anggita Safitri
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 8: Juli 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i8.2041

Abstract

Fokus penelitian ini adalah Akuntabilitas Dana Desa pada desa Girikerto, kecamatan Turi, Kabupaten Sleman Yogyakarta. Penelitian ini bertujuan untuk 1) Mengetahui bagaimana akuntabilitas Dana Desa . 2) Mengetahui tahapan pengelolaan Dana Desa di Desa Girikerto Turi Sleman di masa pandemi. Penelitian ini menggunakan metode penelitian kualitatif dimana peneliti melakukan wawancara mendalam kepada narasumber untuk menggali informasi sehingga diperoleh penelitian yang objektif mengenai dana desa, hal ini dilakukan mengingat wawancara mendalam merupakan strategi penelitian yang tepat untuk mengetahui secara mendetail baik dari pihak pemerintah desa dan perangkat desa. Kesimpulan penelitian ini bahwa 1) Pemerintah desa sudah menerapkan akuntabilitas dalam pengelolaan dana desa di Desa Girikerto, Turi Sleman Yogyakarta. 2). Pengelolaan Dana Desa menerapkan tahapan Perencanaan, Pelaksanaan dan Pertanggungjawaban Dana Desa secara teknis maupun administrasi sudah cukup baik, namun dalam hal pertanggung jawaban administrasi terkendala dengan keterlambatan laporan dari pedukuhan tetapi bisa diatasi dengan baik
Analisis Kinerja Keuangan Dana Desa Ferlinda Sari, Cindy Sofi; Fathah, Rigel Nurul
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24288

Abstract

Tujuan Penelitian: Tujuan penelitian ini untuk menganalisis kinerja keuangan dana desa kecamatan X tahun 2021-2023 dilihat dari Rasio Efektivitas, Efisiensi, Aktivitas, Serta Pertumbuhan.Metode Penelitian: Pada Penelitian ini metode yang digunakan adalah metode kuantitatif deskriptif.Originalitas/Novelty: Pembaharuan penelitian ini menunjukan bahwa kecamatan X membawahi beberapa desa yang terdiri dari 16 desa, serta pembaharuan pada rasio dimana terdapat empat rasio yang digunakan untuk menentukan kinerja keuangan dana desa tahun 2021-2023.Hasil Penelitian: Kecamatan X menunjukan hasil analisis kinerja keuangan dilihat dari rasio efektivitas dikategorikan efektivitas berimbang (100%). Rasio efisiensi dikategorikan efisien (100%). Rasio Aktivitas Belanja Operasi tahun 2021-2022 dikategorikan optimal (40%), tahun 2023 dikategorikan sedang (40%-80%) yaitu 40,19%. Rasio Aktivitas Belanja Modal tahun 20212023 dikategorikan tidak optimal (40%), tahun 2022 dikategorikan sedang (10%-40%) yaitu 19,17%. Rasio Pertumbuhan Pendapatan dan Belanja tahun 2021-2023 dikategorikan sangat buruk (0%-10%).Implikasi: Penelitian ini mendorong adanya pengelolaan keuangan desa dan keberlangsungan dalam sebuah proses perencanaan serta pengawasan terhadap sumber daya keuangan untuk menjangkau aspek keuangan dengan baik. Research Objectives: The purpose of this study is to analyze the financial performance of village funds in X sub-district in 2021-2023 as seen from the Effectiveness, Efficiency, Activity, and Growth Ratios.Research Method: In this research, the method used is a descriptive quantitative.Originality/Novelty: This research update shows that X sub-district oversees several villages consisting of 16 villages, as well as an update on the ratio where there are four ratios used to determine the financial performance of village funds in 2021-2023.Research Results: District X shows the results of financial performance analysis seen from the effectiveness ratio categorized as balanced effectiveness (100%). The efficiency ratio is categorized as efficient (100%). The Operating Expenditure Activity Ratio in 2021-2022 is categorized as optimal (40%), in 2023 it is categorized as moderate (40%-80%) which is 40.19%. The Capital Expenditure Activity Ratio in 2021 2023 is categorized as not optimal (40%), in 2022 it is categorized as moderate (10%-40%) which is 19.17%. The Revenue and Expenditure Growth Ratio in 2021-2023 is categorized as very bad (0%-10%).Implications: This research encourages village financial management and sustainability in a planning process and supervision of financial resources to reach financial aspects properly.
ANALISIS PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI BPKAD KOTA MAGELANG PERIODE 2018-2022 Palupi, Rani Mulia; Fathah, Rigel Nurul
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 12 No 2 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v12i2.192

Abstract

Abstract : This study aims to analyze the management of Rural and Urban Land and and Building Tax receivables (PBB-P2) at the Regional Finance and Asset Management Agency of Magelang Municipality for the period 2018-2022. The research was qualitative research. Data were collected from interviews and reports of PBB-P2 for the period 2018-2022. Interviews were conducted using structured techniques with resource persons for the Head of Revenue Determination and Administration Sub-Division, Head of Reporting Sub-Division, Regional Tax and Retribution Analyst, and Head of Tax Registration and Data Collection Sub-Division. The data analysis technique used qualitative descriptive and data processing from interviews. The results of the study show that PBB-P2 receivables in Magelang Municipality have increased every year. Especially in 2020, 2021 to 2022. BPKAD Magelang Municipality has implemented several programs as an effort to collect PBB-P2 receivables but is still constrained by limited human resources and efforts to collect receivables are not intensive enough. Keywords : Tax Receivables, Land and Building Tax, Tax Receivables Management
IMPLEMENTASI GOOD CORPORATE GOVERNANCE DALAM MENGOPTIMALKAN SISTEM KEUANGAN DESA (SISKEUDES) surya dewi, Yevanda Rahmadanti; Fathah, Rigel Nurul
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 1 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v15i1.57454

Abstract

The purpose of this study was to evaluate the implementation of Good Corporate Governance (GCG) principles in village financial management through the use of the Siskeudes application in Tijayan village. This study uses a qualitative approach method, which includes data collection techniques through interviews, observations, and documentation. This qualitative approach is to obtain an in-depth analysis related to the implementation of GCG principles in the management of Siskeudes. The results of the study indicate that the implementation of GCG principles in Tijayan village through the Siskeudes application is going well. Transparency is reflected in the provision of financial information through village meetings, posters and the Si Idaman application. Accountability is seen through clear accountability based on village deliberations. The principles of equity, responsibility, and independence are also well implemented, supported by compliance with regulations, management ethics, and synergistic coordination between village officials and related agencies. This study has limitations in the nature of the data, which is subjective because it comes only from interviews with village officials, is conducted in one location, and is not equipped with quantitative data that can more objectively describe the effectiveness and satisfaction of the community.
Determinan Kualitas Laporan Keuangan Desa Di Kecamatan Manisrenggo Dan Kecamatan Prambanan Ananda, Afifah Intan; Fathah, Rigel Nurul
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 1 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v15i1.57455

Abstract

Abstact: Evaluating how village financial systems, budget preparation training, internal control system, and human resource competencien affect the quality of financial reports is the aim of this research. The urgency of this study stems from cases of budget irregularities at the village level, which have become a serious issue requiring attention, particularly in Manisrenggo Subdistrict and Prambanan Subdistrict. The research method employed is quantitative research using primary data. The population consists of 16 villages in the Manisrenggo Subdistrict and 16 villages in the Prambanan Subdistrict. The sample was determined through purposive sampling, resulting in 96 respondents as the sample. The analysis utilized SPSS 26. The research findings revealed a positive influence of the SISKEUDES variable, training in the preparation of the Village Budget (APBDes), and the Internal Control System (SPI) on the quality of financial reports. In contrast, human resource competence did not influence the quality of financial reports.
Pelatihan Manajemen Keuangan Bagi Pelaku Usaha Mikro Kecil dan Menengah (UMKM) Di Sekitar UNISA Fathah, Rigel Nurul; Widyaningtyas, Rr Dian
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Pada tahun 2018, jumlah UMKM di seluruh Indonesia mencapai 58,97 juta dengan kontribusi kepada PDB sebesar 30%. UMKM merupakan sektor usaha yang paling banyak menyerap tenaga kerja di Indonesia hingga mencapai 97% tenaga kerja Indonesia. Potensi UMKM hingga sejauh ini, belum cukup tergarap dengan maksimal, sebaliknya banyak pelaku kegiatan UMKM (pemilik) justru sering mengalami masalah internal sehingga sulit untuk berkembang dan bersaing baik antara sesamas UMKM maupun dengan produsen besar. Masalah pengelolaan keuangan merupakan salah satu masalah yang sering ditemui di dalam UMKM. Umumnya, pelaku kegiatan UMKM memulai usaha mereka dengan bermodal nekat tanpa dibekali dengan rencana pemodalan jangka panjang maupun kemampuan dan pengetahuan manajerial yang dibutuhkan dalam berwirausaha. Kegiatan ini meliputi pelatihan manajemen keuangan pada UMKM, khususnya mengenai pengelolaan keuangan yang standar, berikut proses sosialisasi dan pendampingan pada UMKM di sekitar wilayah Universitas Aisyiyiyah Yogyakarta (UNISA). Pelatihan terpusat yang dilakukan adalah pelatihan mengenai metode pengelolaan keuangan. Luaran dari program ini adalah pelaku kegiatan UMKM mendapatkan pengetahuan mengenai pengelolaan keuangan yang tepat. Pelatihan ini diharapkan dapat meningkatkan usahanya kedepan sehingga meningkatkan kemampuan para wirausaha dalam mengelola keuangan untuk meningkatkan profit dengan mengembangkan usahanya.
Co-Authors A Winangsih A Winangsih Alfia Damariyanti Ananda, Afifah Intan Annisa Khumaira Dinda Muchlis Mustarini Diska Arliena Hafni Dittasari Putriana Ferlinda Sari, Cindy Sofi Fitri Fitri Ika Afifah Nugraheni Irmayani Irmayani Moh Hariyanto Muhammad Khozin Muhammad Wisanggeni Nidia Nidia Nindiasari, Avininda Dewi Noviani, Nor Eka Nu Fitrah Ramadhia Palupi, Rani Mulia Putri Septiawati Raif Alfawaz Rr Dian Widyaningtyas Saharuddin, Erni Sandra Hartati Sastia, Sindi Sugiyarto Sugiyarto surya dewi, Yevanda Rahmadanti Teti Anggita Safitri, Teti Anggita Widyaningtyas, Rr Dian