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Indriasari, Desi
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Analisis Pengelolaan BLUD pada BPSDMD Provinsi SUMSEL Balqizia Shafa Shabira; Sari, Kartika Rachma; Indriasari, Desi
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.460

Abstract

The implementation of the BLUD Financial Management Pattern (PPK) in the process of formation and implementation still faces a number of obstacles that result in the smooth operation of its operations are not optimal. This obstacle occurs both from the internal and external sides of BLUD. The convenience provided in the BLUD system is due to special demands, namely to improve the quality of service from BLUD. Therefore, the prerequisites for the regional apparatus to implement the Financial Management Pattern of the Regional Public Service Agency (PPK BLUD) must be carried out selectively and objectively. This study uses a descriptive analysis method with a qualitative approach. An approach to research that aims to describe or explain the observed phenomena in detail and depth. The results of this study concluded that Planning and Budgeting, administration and financial reporting of BPSDMD South Sumatra Province have been carried out in accordance with the guidelines for BLUD financial management as stipulated in Permendagri 79 of 2018 concerning BLUD but the budgeting system tends to use the Traditional Budgeting system, not purely combined with the Performance Budgeting System and financial reports have not been published directly or through existing websites so it is recommended to immediately implement the Performance Budgeting System and publish financial reports through the existing website.
ANALISIS DETERMINAN TINGKAT PENGUNGKAPAN ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROVINSI SUMATERA SELATAN A.R, Sopiyan; Indriasari, Desi; Periansya, Periansya; Adelima, Dinna
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11121203

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Aset Daerah, Indeks Pembangunan Manusia, dan Opini Audit terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan. Pengungkapan yang digunakan berlandaskan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Data penelitian menggunakan data sekunder. Data penelitian ini diperoleh dari Ikhtisar Hasil Pemeriksaan Semester (IHPS) I, Laporan Hasil Pemeriksaan (LHP) atas Laporan Keuangan Pemerintah Daerah (LKPD), dan data Indeks Pembangunan Manusia Kabupaten/Kota di Provinsi Sumatera Selatan. Jumlah sampel sebanyak 13 Kabupaten dan 4 Kota dengan total pengamat 85 Laporan Hasil Pemeriksaan atas Laporan Keuangan Pemerintah Daerah mulai dari tahun 2017-2021. Teknik yang digunakan dalam penelitian ini adalah teknik analisis linier berganda. Hasil penelitian ini menunjukkan bahwa Aset Daerah berpengaruh positif dan signifikan terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah, Indeks Pembangunan Manusia tidak berpengaruh terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah, Opini Audit tidak berpengaruh terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah. Kata Kunci : Aset Daerah, Indeks Pembangunan Manusia, Opini Audit, Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah.
IMPLEMENTASI SIA PERSEDIAAN DAN PENJUALAN PADA PT MANTRI PANDITA PALEMBANG MENGGUNAKAN MICROSOFT ACCESS Indah Purnama, Beauty; Armaini, Rosy; Setyadi, Bakti; Indriasari, Desi; Djuniar, Lis; Satriawan, Indra
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 4 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10608143

Abstract

PT Mantri Pandita is a PKM Partner which operates in the general trading sector in the form of selling office stationery, whose inventory and sales recording activities still use a manual system. The PKM Team took the initiative to help Partners by utilizing Microsoft Access, to design an Inventory and Sales Accounting Information System (AIS). Researchers collect technical data by means of observation and interviews. Primary data was obtained directly from the original source, namely the company PT Mantri Pandita, while secondary data was obtained through historical records and reports available in the company archives. This PKM target is to produce a computerized Inventory and Sales AIS, which is expected to help the Partner's warehouse and financial cashier departments in recording their business activities. Keywords: Accounting Information System, Sales&Inventory, Microsoft Access.
PENGARUH PENDAPATAN DAN BELANJA TERHADAP FINANCIAL SUSTAINABILITY PEMERINTAH PROVINSI DI INDONESIA Marshella, Ida; Dewata, Evada; Indriasari, Desi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i4.32579

Abstract

Financial Sustainability (FS) fluctuates in each period in provincial governments in Indonesia in 2019-2022. This indicates that there are variations in the level of adequacy and stability of public services provided by the provincial government. It also shows variations in the level of adequacy and stability of public services felt by the community. This study aims to determine Revenue and Expenditure on Financial Sustainability in Provincial Governments in Indonesia for the 2019-2022 Period. The independent variable is Revenue and Expenditure and the dependent variable is Financial Sustainability. The population in this study was 34 Provincial Government financial reports over 4 years so a sample of 136 provincial government financial reports in Indonesia was obtained. This study uses multiple regression analysis methods using the Eviews-12 application. The type of research conducted is casually associative with Goal Setting theory. The results of this study state that Revenue and Expenditure affect Financial Sustainability in Provincial Regional Governments in Indonesia for the 2019-2022 Period. Province in Indonesia 2019-2022 Period. With an R2 value of 87.07%.
Pengaruh Akuntabilitas, Transparansi, dan Kompetensi Aparatur Desa Terhadap Efektivitas Pengelolaan Dana Desa di Kecamatan Sungai Apit Maharani, Putri; Indriasari, Desi; Hasibuan, Rahmawaty
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.7129

Abstract

This study aims to analyze the influence of accountability, transparency, and competence of village officials on the effectiveness of village fund management in Sungai Apit District. The study uses a quantitative approach with primary data collected through questionnaires distributed to village officials. The study population includes all village officials in Sungai Apit District, while a sample of 42 respondents was determined using a purposive sampling technique, namely village officials directly involved in village fund management. Data were analyzed using multiple linear regression because the study aims to test the influence of several independent variables simultaneously or partially on one dependent variable. The results of the study indicate that simultaneously, accountability, transparency, and competence of village officials have a significant effect on the effectiveness of village fund management. Partially, accountability and transparency have a positive and significant effect, while the competence of village officials does not have a significant effect on the effectiveness of village fund management. These findings indicate that strengthening accountability and transparency is a major factor in increasing the effectiveness of village fund management in Sungai Apit District.  
Co-Authors A. R, Sopiyan A.R, Sopiyan Abimanyu, Putri Regina Adelima, Dinna Azhara, Kamilah Aznurita, Cahya Bakti Setyadi Balqizia Shafa Shabira Djuniar, Lis Evada Dewata Dewata Firmansyah Firmansyah Periansya Hasibuan, Rahmawaty Indah Purnama, Beauty Indra Satriawan Irfandhia Nugraha, Muhammad Islami, Nabella Putri Kiagus Zainal Arifin Maria Maria Marshella, Ida Masnila, Nelly Mubarok, M. Husni Ningsih, Mirna Yulia Putra, Dendi Ade Putri Maharani Rachma Sari, Kartika Rosy Armaini Sandrayati Sandrayati Sari, Kartika Rachma Sinurat, Vinny Patricia Sulaiman Sulaiman Zahfarina, Vanny