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All Journal Jurnal Akuntansi & Auditing Indonesia JEJAK JBTI : Jurnal Bisnis : Teori dan Implementasi Adi Widya : Jurnal Pengabdian Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Proceeding of National Conference on Accounting & Finance Community Empowerment
Winarna, Jaka
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Economic Growth in Indonesian New Outonomous: Social-Economic Perspective Rochmatullah, Mahameru Rosy; Winarna, Jaka; Gantyowati, Evi
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 13, No 1 (2020): March 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v13i1.22816

Abstract

This study explores the Indonesian economic growth in the new autonomous regions using social - economy perspective. More specifically, social - economic issues are proxied on population, poverty rates, education levels, local tax revenues, and distribution of local government social assistance. Meanwhile, community economic growth is proxied by GRDP per capita (PE). The Indonesian economic growth and social-economy issues are measured using Ordinary Least Square (OLS). This study uses new autonomous regions data in Indonesia formed in 2003 – 2008. Employing multiple linear regression, the test results revealed that variable of local tax revenue (PD) was consistently able to explain PE. The same results are shown in the robustness test, where researchers predict the economic growth of the community with the Human Development Index (HDI). In the discussion section, community economic growth represented by PE continues to increase along with the increase in PD and HDI. The conclusion in this study is community economic growth increased since 2009, marked by an increase in PD along with HDI. As an implication, researchers suggest that practitioners and academics use local taxes to measure the community economy in new autonomous regions in Indonesia.
Implementation of The Effectiveness of Regional Autonomy in Indonesia Aminah, Aminah; Gantyowati, Evi; Winarna, Jaka; khairudin, khairudin; Redaputri, Appin Purisky
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 14, No 1 (2021): March 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v14i1.26811

Abstract

The drive of this study is to postulate empirical evidence about the evaluation of the enactment of regional autonomy in Indonesia after the enactment of Act Number 22 Year 1999 concerning Regional Government. Exclusively, this analysis aims to evaluate the wellbeing of the community, public services and regional competitiveness in the new autonomous regions. This research was conducted in 71 new autonomous regions in the Sumatra region after the depiction of Act Number 22 of 1999 concerning Regional Government during the 2000-2018 period.  This type of research uses quantitative research. While the research method used is descriptive method, which is a research method that describes the population under study and consists of variables. The results of the study found that (1) the success rate of implementing regional autonomy for 20 years in the Sumatra region from the welfare aspect was 64.78%, meaning that the implementation of regional autonomy in the Sumatra region so far (64.78%) "has succeeded in increasing the HDI" according to the mandate of the law; (2) the level of success in implementing regional autonomy for 20 years in the Sumatra region from the aspect of regional competitiveness is 18.30%. The conclusion is that the implementation of regional autonomy in the Sumatra region has not been sufficiently successful in increasing regional competitiveness in terms of GRDP; (3) Riau Province is a region that has been very successful in implementing regional autonomy both in terms of welfare and regional competitiveness.
Altman Z-Score and Zmijewski X-Score Models on Performance to Assess the Bankruptcy Risk of Mining Companies on IDX Indonesia 2018-2022 Nerotumilena, Tresya; Winarna, Jaka
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol. 15 No. 3 (2024): December 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v15i3.24281

Abstract

Financial Distress Analysis is a method used to assess the financial condition of a company. This information is crucial for the company and stakeholders in the decision-making process. This research aims to project the potential financial distress of mining companies listed on the Indonesia Stock Exchange during the 2018-2022 period, using the Altman Z-Score and Zmijewski X-Score methods on financial performance. The research applied quantitative methods, with a descriptive and a different test assessment. Data analysis was carried out using the calculation of Altman Z-Score and Zmijewski X-Score using SPSS version 27. The results showed that over five years, out of 31 mining companies, the X-Score model had a significant value of 0.00 < 0.05 on performance, indicating that this method is good for use in mining companies. In conclusion, investors are advised to consider these findings when making investment decisions in the mining sector experiencing financial distress.
Does the internal control system affect the quality of financial statements with LHP BPK as Moderation Nerotumilena, Tresya; Winarna, Jaka
Proceeding of National Conference on Accounting & Finance Volume 7, 2025
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

The purpose of this study was to analyze the effect of internal audit on the quality of financial statements and examination results. This study uses the qualitative data analysis method by collecting primary data through questionnaires given to 44 respondents from the Indonesian Ministry of Agriculture and descriptive data of LHP BPK-RI in 2021-2023. The results indicate that internal audit plays an important role in improving the quality of financial statements at the Indonesian Ministry of Agriculture in achieving an unqualified opinion. In conclusion, this finding is consistent with evidence showing a significant effect of internal audit on improving the quality of financial statements.
INTERNAL CONTROL SYSTEM IMPLEMENTATION AND FINANCIAL ACCOUNTABILITY: A STUDY ON BLUD PUSKESMAS IN WONOGIRI REGENCY Sutaryo, Sutaryo; Muhtar, Muhtar; Winarna, Jaka
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14133

Abstract

This study is an empirical research that aims to examine the role of Internal Control System (SPI) in overseeing the financial management accountability of BLUD Puskesmas in Wonogiri Regency. This research uses secondary data from the audit results of BLUD financial statement in 2022 and 2023. This research finds that the implementation of SPI at BLUD Puskesmas in Wonogiri Regency is quite adequate, although there are still several Puskesmas that are classified as inadequate. Empirical analysis shows that control activities, information and communication, and monitoring demonstrate a positive effect on the BLUD financial accountability. However, the role of the control environment and risk assessment is not yet optimum in maintaining accountability. This research provides several practical recommendations based on the empirical findings. BLUD Puskesmas in Wonogiri Regency needs to improve the quality of SPI implementation, especially in strengthening the control environment and improving risk assessment. BLUD Puskesmas in Wonogiri can recruit more human resources to reduce the burden of concurrent tasks, as well as ensure consistent implementation of financial management tasks and authority in accordance with the existing organizational structure. BLUD financial management personnels are also suggested to improve their competency through adequate training. Apart from that, information and communication as well as monitoring must be continuously improved by coordinating with BLUD’s upper offices in Wonogiri Regency, supported by the application of information technology. Finally, it can be expected that the quality of SPI can improve and become stronger in maintaining accountability in BLUD financial management.
Go digital: Enhancing the capacity of cultural sector SMEs through socialization of government procurement regulations Probohudono, Agung Nur; Suhardjanto, Djoko; Bandi, Bandi; Winarna, Jaka
Community Empowerment Vol 10 No 7 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.12614

Abstract

Cultural-based Small and Medium Enterprises (SMEs) are crucial for regional economic growth and cultural preservation. However, they often face challenges in adopting technology and participating in government's electronic procurement (e-procurement) of goods and services. This community engagement initiative aimed to address these issues by providing cultural sector SMEs in Surakarta with an understanding of the latest amendments to government procurement regulations. The activity also educated participants on the roles and functions of the online store and electronic catalog within the government procurement system. Our methodology included developing comprehensive socialization materials, creating practical training modules, and facilitating interactive sessions that combined socialization, consultation, and group discussions. The results demonstrated a significant improvement in the participants' comprehension of recent procurement regulations and the functions of the online store and electronic catalog. Participants also reported increased confidence in their ability to participate in government procurement processes. This activity successfully enhanced the digital literacy and technical readiness of cultural SMEs to engage with the government's e-procurement ecosystem. By doing so, it has opened new avenues for expanded market access and contributed to regional economic growth.
The development of fraud prevention policies in the public sector: A bibliometric analysis Mabel, Serah Novarida; Payamta, Payamta; Winarna, Jaka
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art10

Abstract

Fraud in the public sector has become a global issue that impacts national finances, institutional integrity, and public trust. This study aims to analyze fraud prevention strategies in the public sector through a bibliometric approach based on 61 Scopus-indexed articles published between 2015 and 2024. The methodology employed is bibliometric analysis with the help of VOSviewer software to identify research trends, influential authors, and key topics related to fraud prevention. The findings suggest that new technologies such as artificial intelligence (AI), blockchain, and data analytics play a crucial role in enhancing transparency and detecting fraud more effectively. Furthermore, an ethical organizational culture, strong leadership commitment, and robust internal control systems are important factors in mitigating fraud risks. This study concludes that an approach combining cutting-edge technology and strong governance is necessary for sustainable fraud prevention in the public sector.
A Financial Literacy and Family Economic Planning Assistance for Home Tailors in Klaten: Integration of Education and Field Practice Probohudono, Agung Nur; Suhardjanto, Djoko; Bandi, Bandi; Winarna, Jaka; Cahya Nusantara, Aji; Widodo, Agus
Adi Widya : Jurnal Pengabdian Masyarakat Vol 9 No 2 (2025): Adi Widya: Jurnal Pengabdian Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v9i2.13133

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi dan keterampilan perencanaan keuangan bagi pelaku industri rumahan, khususnya penjahit perempuan dan ibu rumah tangga di sentra konveksi Desa Kalitengah, Kecamatan Wedi, Klaten. Permasalahan rendahnya literasi keuangan, tidak adanya pencatatan keuangan, serta tumpang tindih antara keuangan pribadi dan usaha menjadi hambatan utama dalam pengambilan keputusan finansial dan keberlanjutan usaha. Program ini dilaksanakan melalui pendekatan edukatif dan partisipatif yang meliputi penyuluhan interaktif, pelatihan pencatatan keuangan, simulasi perencanaan anggaran, diskusi kelompok, serta pendampingan individual. Materi disampaikan secara kontekstual menggunakan bahasa sehari-hari dan narasi kehidupan nyata, serta mengintegrasikan nilai kearifan lokal seperti prinsip “kembali ke akar”. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap pentingnya pencatatan pemasukan-pengeluaran, penyusunan anggaran rumah tangga, serta perubahan sikap terhadap konsumsi dan manajemen keuangan keluarga. Kegiatan ini terbukti efektif dalam mendorong transformasi perilaku keuangan yang lebih bijak dan dapat direplikasi dalam pemberdayaan ekonomi rumah tangga berbasis komunitas
INTERNAL CONTROL SYSTEM IMPLEMENTATION AND FINANCIAL ACCOUNTABILITY: A STUDY ON BLUD PUSKESMAS IN WONOGIRI REGENCY Sutaryo, Sutaryo; Muhtar, Muhtar; Winarna, Jaka
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14133

Abstract

This study is an empirical research that aims to examine the role of Internal Control System (SPI) in overseeing the financial management accountability of BLUD Puskesmas in Wonogiri Regency. This research uses secondary data from the audit results of BLUD financial statement in 2022 and 2023. This research finds that the implementation of SPI at BLUD Puskesmas in Wonogiri Regency is quite adequate, although there are still several Puskesmas that are classified as inadequate. Empirical analysis shows that control activities, information and communication, and monitoring demonstrate a positive effect on the BLUD financial accountability. However, the role of the control environment and risk assessment is not yet optimum in maintaining accountability. This research provides several practical recommendations based on the empirical findings. BLUD Puskesmas in Wonogiri Regency needs to improve the quality of SPI implementation, especially in strengthening the control environment and improving risk assessment. BLUD Puskesmas in Wonogiri can recruit more human resources to reduce the burden of concurrent tasks, as well as ensure consistent implementation of financial management tasks and authority in accordance with the existing organizational structure. BLUD financial management personnels are also suggested to improve their competency through adequate training. Apart from that, information and communication as well as monitoring must be continuously improved by coordinating with BLUD’s upper offices in Wonogiri Regency, supported by the application of information technology. Finally, it can be expected that the quality of SPI can improve and become stronger in maintaining accountability in BLUD financial management.
Co-Authors Agung Nur Probohudono AGUS WIDODO Aminah Aminah Appin Purisky Redaputri Bandi Bandi, Bandi Cahya Nusantara, Aji Djoko Suhardjanto Evi Gantyowati Khairudin Khairudin Mabel, Serah Novarida Mahameru Rosy Rochmatullah Muhtar Muhtar Nerotumilena, Tresya Payamta, Payamta Sutaryo Sutaryo