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Indriasari, Desi
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Pengaruh Transparansi dan Partisipasi Masyarakat Terhadap Pengelolaan Anggaran Pendapatan dan Belanja Desa Agustina, Ryna; Armaini, Rosy; Indriasari, Desi
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7737

Abstract

Main Purpose - The purpose of this study is to find out and see the influence of transparency and community participation on the Management of the APBDes.Method - The population of this study is 15 villages in North Indralaya District. The sample consisted of 90 respondents who were selected using saturated sampling techniques and using primary data through questionnaires and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM).Main Findings - The results of this study state that all independent variables, namely transparency and community participation, have a positive and significant effect on the Management Management of the APBDes. The higher the transparency and also community participation, the better the Management Management of the APBDes. This emphasizes the importance of open village governance and actively involving the community.Theory and Practical Implications - The implications of this research are considered and referenced for village governments in improving the village fund management system to be more open and involve the communityNovelty - This study uses PLS-SEM, which allows for a more complex and in-depth analysis of the research results but also adds to the understanding of how Transparency and Community Participation collectively affect the Management of Village Revenue and Expenditure Budgets
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.
OPTIMALISASI PEMANFAATAN DANA DESA DI TEMPIRAI SELATAN KABUPATEN PALI Maria, Maria; Indriasari, Desi; Sari, Karika Rachma; Utami, Agnes; Alfarishi, Ahmad Fauzan; Rianto
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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

Abstract

This activity aims to increase the capability and capacity of village government officials in solving problems is the participatory method. The location of the activity was in South Tempirai Village, North Penukal District, Pali Regency. This activity involves the village head and his apparatus. Efforts to utilize village funds are carried out by reviving the formation of BUMDesa However, in its implementation there are several obstacles, including differences in paradigms from stakeholders regarding the management of village funds, lack of community participation in implementing the BUMDesa work program. The solution provided is counseling about increasing the competency of BUMDes managers, starting from strategic planning, programming, budgeting, implementation and the importance of BUMDesa financial management. It is hoped that from the results of the activity, the South Tempirai village government, especially village officials, can develop BUMDesa and accommodate the fulfillment of community needs through the potential of local wisdom.
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%.
Co-Authors A. R, Sopiyan A.R, Sopiyan Abimanyu, Putri Regina Adelima, Dinna Agustina, Ryna Alfarishi, Ahmad Fauzan Azhara, Kamilah Aznurita, Cahya Bakti Setyadi Balqizia Shafa Shabira Djuniar, Lis Evada Dewata Dewata Firmansyah Firmansyah Periansya 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 Rachma Sari, Kartika Rianto Rosy Armaini Sandrayati Sandrayati Sari, Karika Rachma Sari, Kartika Rachma Sinurat, Vinny Patricia Sulaiman Sulaiman Utami, Agnes Zahfarina, Vanny