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All Journal Balance Vocation Accounting Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi
Pandaya, Pandaya
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Economics, Econometrics & Finance Social Sciences

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DETERMINAN PENYERAPAN ANGGARAN BELANJA SATUAN KERJA KEMENTERIAN NEGARA / LEMBAGA Huda, Anas Nur; Pandaya, Pandaya
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3793/j.a..v8i2.76

Abstract

Budget absorption is one of the drivers of economic growth through government consumption. For this reason, absorption of ministries / agencies' budgets also determines the economic growth. In addition, budget absorption becomes a dominant factor in evaluating bureaucratic performance. Failure to target budget absorption will indeed result in reduced spending benefits. Because the funds that have been allocated, apparently not all of them can be utilized which means there are funds that are idle cash. Even though if the budget allocation is efficient, despite the limited financial resources, the state can still optimize the funding of other strategic activities. This study aims to examine the effect of budget planning and budget execution on budget absorption. The questionnaire was distributed in the work units of state ministries / institutions in the payment area of KPPN Jakarta V with a budget absorption rate below 75% in 2017 according to the KPPN Level Budget Realization Report. The results of this study indicate that budget planning and budget execution have a positive effect on budget absorption.
IMPLEMENTASI APLIKASI SAKTI KEMENTERIAN KEUANGAN PADA KINERJA KPU Zaenudin, Zaenudin; Negoro, Adityo; Pandaya, Pandaya; Suprapta, Imam
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.12205

Abstract

Penggunaan aplikasi SAKTI secara penuh sebagai sistem pengelolaan keuangan Negara berbasis digital yang mengintegrasikan tahapan pelaksanaan anggaran yang dimulai dari proses perencanaan dan penganggaran, pelaksanaan, serta pertanggungjawaban anggaran Negara. Peneliti ingin mengetahui dan memberikan bukti empiris tentang analisis penerapan aplikasi SAKTI pada kinerja  di KPU sesuai Peraturan Menteri Keuangan dengan No.71/PMK.05/2021 tentang Pelaksanaan Sistem SAKTI, menyatakan bahwa Sistem Aplikasi SAKTI diterapkan secara penuh (full module) oleh seluruh Satuan Kerja Kementerian Negara/Lembaga (Satker K/L) pada Tahun 2022.Sampel yang diperoleh sebanyak 94 responden dan diambil secara purposive sampling yaitu teknik untuk menentukan sampel penelitian dengan beberapa pertimbangan tertentu yang bertujuan agar data yang diperoleh nantinya bisa lebih representative.  Analisis data yang digunakan analisis statistik dengan menggunakan software IBM SPSS. Operasionalisasi variabel diperlukan untuk menentukan jenis, indikator, serta skala dari variabel-variabel yang terkait dalam penelitian antara variabel independen dengan variabel dependen.Berdasarkan hasil pengujian secara statistik dengan menggunakan program SPSS, dapat diketahui bahwa seluruh variabel independen dalam penelitian ini, yaitu kompetensi SDM dan kesiapan mempunyai pengaruh terhadap penerapan aplikasi SAKTI secara simultan. Dapat disimpulkan bahwa seluruh variabel independen dalam penelitian ini (X1 danX2) secara simultan mempengaruhi variable (Y). Kompetensi SDM dan Kesiapan secara bersama-sama mempengaruhi penerapan aplikasi SAKTI.
The Unlocking Value: The Impact Of Investment Opportunity Set And Corporate Governance Supriatiningsih, Supriatiningsih; Pandaya, Pandaya; Ramayuli, Ramayuli; Maharani, Aulia
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.2053

Abstract

This study examines the impact of corporate governance and investment opportunity set (IOS) on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2022, using a sample of 18 companies and 90 observations. The focus of this research is to identify the roles of managerial ownership, board size, and audit committee in influencing corporate performance. The results show that managerial ownership and board size positively affect firm value, while IOS and the number of audit committees have no significant impact. This research contributes to the literature on corporate governance in Indonesia, providing insights into how these factors influence corporate performance, and serves as a foundation for further studies aimed at improving corporate governance structures in the Indonesian banking sector   Keywords: Investment Opportunity Set, Managerial Ownership, Number of Board of Commissioners, Audit Committee, Firm Value
Co-Authors Huda, Anas Nur Maharani, Aulia Negoro, Adityo Ramayuli, Ramayuli Suprapta, Imam Supriatiningsih, Supriatiningsih Zaenudin Zaenudin