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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi Indonesian Journal of Applied Accounting and Finance
Hananto, Santoso Tri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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KARAKTERISTIK KEPALA DAERAH DAN AUDIT DELAY LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Frasti, Hesy Erlisa; Dita, Elvanya Purba; Pracinthea, Euodia; Syahputra, Ade; Widyawati, Arini; Hananto, Santoso Tri
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.393 KB) | DOI: 10.24912/ja.v21i1.131

Abstract

This study aimed to examine the effects of  regent/ mayor  characteristics on financial statement of local government’s audit delay in Indonesia. Regional head are characterized by age, educational background, executive work experience, and educational level. The population of this study were all of districts/municipalitie in Indonesia. This study uses 142 districts/municipalities as sample using purposive sampling method. The secondary data was obtained from Audit Board of the Republic of Indonesia (BPK-RI) and Ministry of Home Affairs of the Republic of Indonesia (Kemendagri). Data was analyzed using  regression  model.  The analysis showed  that  the  economics  or  accounting educational background has negatively affected on financial statement of local government’s audit delay in Indonesia. However, age, executive work experience, and education level do not affect financial statement of local government’s audit delay in Indonesia.
Analysis of the Effectiveness of Utilization of Regional Owned-Asset to Increase Regional Revenue Astuti, Zulfita Fidi; Hananto, Santoso Tri; Asrihapsari, Andi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7905

Abstract

Utilization of Regional Owned-Asset (Indonesian: Barang Milik Daerah, abbreviated BMD) is one of the opportunities for regions to increase Original Local Government Revenue (Indonesian: Pendapatan Asli Daerah, abbreviated PAD). This study aims at analyzing the effectiveness of implementing BMD utilization to increase PAD. It is a case study at Regional Income and Asset Financial Management Agency (Indonesian: Badan Pengelolaan Keuangan dan Aset Daerah, abbreviated BPKAD) Surakarta. A qualitative descriptive approach is employed in this study. The data are in the form of primary and secondary data and were obtained from the data of the utilization of BMD that has been implemented and reports on the realization of regional income and expenditure budgets. The results of this study show that BMD utilization in Surakarta is implemented effectively although it is still not optimal. The utilization of BMD has contributed to PAD Surakarta by showing an increase every year. Even though it has increased, the contribution of the use of BMD to PAD is little, which is under one percent of all other PAD components. Surakarta government needs to optimize the use of BMD and innovations or groundbreaking ideas to increase the contribution rate to Surakarta's PAD.
Analysis of Financial Performance of BPKPAD Klaten Regency for the 2018-2022 Fiscal Year Syamsi, Lathifah Nur; Hananto, Santoso Tri; Jannah, Miftahul; Hantoro, Sri
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2023): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i2.881

Abstract

This present study aims to seek out the result of the analysis of the budget realization report of Klaten Regency for the 2018-2022 fiscal year to assess its financial performance. The quantitative descriptive analysis method was utilized in this study. The data were the budget realization report of Klaten Regency for the 2018-2022 fiscal year. The data were collected from Regional Income and Asset Financial Management Agency (Indonesian: Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah, abbreviated BPKPAD) Klaten Regency by using documentation techniques and library research in research journal literature. The results show that based on the variance analysis, regional revenue and expenditure are included in the Good (Favorable) category. Based on the income growth ratio analysis, the result tends to decrease and is categorized as negative. The result of the expenditure growth ratio shows there is an increase and is categorized as positive. Meanwhile, looking at the regional expenditure compatibility ratio analysis, the result shows operating expenditure is more dominant than capital expenditure. Based on the findings, the author advises the Klaten Regency Government to make efforts to maximize various sources of regional revenue as well as allocate regional expenditure appropriately to avoid waste of funds to realize positive growth in revenue and expenditure and create a balance in regional expenditure.
Analysis of Implementation of Mayor Regulation Number 31 of 2018 on BMD Removal Procedure in Surakarta Intan Septiana Utami; Hananto, Santoso Tri; Jannah, Miftahul
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2023): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i2.1244

Abstract

The Standard Operating Procedure for BMD elimination becomes the realization of BPKAD Surakarta in attempting to manage BMD. This study set out to investigate the implementation of the BMD removal process in Surakarta and to prove the suitability of Mayor Regulation No. 31 of 2018 with the BMD removal procedure in Surakarta. The present study employs descriptive analysis including data collection, literature study, observation, and interviews. The results of this study indicate that the SOP for eliminating BMD at BPKAD Surakarta is following Mayor Regulation No. 31 of 2018. Even though the applicable guidelines are appropriate, the implementation of the BMD removal process is inseparable from several obstacles, such as there are still differences in objects between the physical BMD in the field and the list, plans to write off goods, and human resources less competent in the field of eliminating BMD. There are no guidelines for naming goods and lack of human resources in OPD in the BMD as well as the sorting process has not been recorded at SIMDA. The researchers suggest that separating between BMD that has been recorded at SIMDA, holding refreshments, coordinating meetings on SOP that apply within a certain period or whenever there is a renewal of regulations, making preparation of standards for naming goods, and collaborating with third parties in the form of professional service providers to sort BMD recorded in SIMDA.
Co-Authors Andi Asrihapsari, Andi Astuti, Zulfita Fidi Dita, Elvanya Purba Frasti, Hesy Erlisa Hantoro, Sri Intan Septiana Utami Miftahul Jannah Pracinthea, Euodia Raden Mohamad Herdian Bhakti Syamsi, Lathifah Nur Widyawati, Arini