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All Journal Eksistansi Owner : Riset dan Jurnal Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Riset Terapan Akuntansi JAF- Journal of Accounting and Finance Jurnal Revenue : Jurnal Ilmiah Akuntansi Economic Reviews Journal Indonesian Journal of Applied Accounting and Finance Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis The Es Accounting and Finance Benefit : Journal of Bussiness, Economics, and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIMEKA
Sari, Kartika Rachma
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PADA PEMERINTAH PROVINSI DI PULAU SUMATERA Anggraini, Mita Dwi; Sari, Kartika Rachma; Armaini, Rosy
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.8419

Abstract

This research was conducted in order to achieve the goal of understanding the Factors Affecting Budget Absorption in the Provincial Government on the Island of Sumatra. The data utilized is data that is already available in the Audit Report sourced through the BPK RI website and Regional Regulations on the BPKAD website in provinces on the island of Sumatra. The population that is the focus of this research includes all provinces on the island of Sumatra with a total of 10 provinces on the island of Sumatra for the 2018-2022 fiscal year and the sampling method used is a comprehensive sampling method or saturated sampling with an observation unit of 50 samples. Data processing involves assistance in the form of the Eviews version 12 application. The results of this study indicate that partially Fiscal Stress does not affect Budget Absorption while Budget Setting Time partially affects Budget Absorption. Simultaneously Fiscal Stress and Budget Setting Time affect Budget Absorption
Kontribusi determinan pad sebelum dan selama covid-19 pada pemerintahan kabupaten/kota di Provinsi Sumatera Selatan Nurhayati, Siti; Sari, Kartika Rachma; Aryani, Yuli Antina
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 3 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.817 KB) | DOI: 10.55904/cocreation.v2i3.308

Abstract

The purpose of this study is to analyze whether there is a difference between the results of the Regency/City contribution ratio before and during Covid-19 to the local revenue of the Regency/City government in South Sumatra Province. With research method quantitative method by utilizing the Regency/City government budget realization reports in South Sumatra in 2018-2021. The tests carried out are contribution analysis, normality test, homogeneity test, and Mann Whitney test on data taken through purposive sampling technique. Data processing was carried out with the help of SPSS version 26 software. The results is there are no significant differences between local taxes, regional levies, legitimate regional wealth management results, Other Lawful Local Revenue. There are no significant differences between before and during Covid-19. It can be concluded that there is no difference between PAD before and during Covid-19.
PENGARUH PENDAPATAN DAERAH DAN PEMBIAYAAN TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Angreini, Fitri; Sari, Kartika Rachma; Dwitayanti, Yevi
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

This study examines the effect of income and financing on district/city capital expenditures in South Sumatra Province from 2018 to 2020. Researchers used secondary data from the website of the Directorate General of Fiscal Balance and the Supreme Audit Agency of South Sumatra Province. Thirty samples used in this study were determined by purposive sampling. Multiple linear regression and descriptive statistics were used to test the data using SPSS. Based on the results of the study, it can be said that partially PAD and transfer income have an effect on capital expenditure, while other legitimate regional income, financing receipts, and financing expenditures have no effect on capital expenditure. Simultaneously, PAD, transfer revenue, other legitimate regional revenues, financing receipts, and financing expenditures have a positive and significant effect on capital expenditures
ANALISIS KINERJA KEUANGAN RSUD SITI FATIMAH AZ- ZAHRA PROVINSI SUMATERA SELATAN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY Rahmattullah, M. Agung; Sari, Kartika Rachma; Armaini, Rosy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.575

Abstract

This research has a purposeto to analyze the financial performance of Siti Fatimah Az-Zahra Regional Hospital, South Sumatra Province during 2019 to 2023 using the Value For Money concept, which is measured through economic ratios, efficiency and effectiveness. This research is classified as descriptive research with a quantitative approach. Primary data was collected through interviews, while secondary data was obtained from the Budget Realization Report (LRA) and Operational Report (LO) of Siti Fatimah Az-Zahra Regional Hospital, South Sumatra Province. The results of this research show that during the period 2019 to 2023 the concept of value for money Using economic ratios, it can be concluded that the hospital's financial performance during the period analyzed tends to be uneconomical. The average percentage of expenditure realization reached 108,39%, indicating that expenditure exceeded the predetermined budget. Furthermore, using the efficiency ratio during the period 2019 to 2023, where Siti Fatimah Regional Hospital has shown a good level of efficiency in the use of funds, with an average value of 123.35%, and based on the effectiveness ratio for the period 2019 to 2023, it shows that during the observation period, the average effectiveness ratio of 125.67% was classified as effective
PENGARUH PELAYANAN PAJAK, PENGETAHUAN PAJAK, DAN PENERAPAN E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Ningsih, Mirna Yulia; Sari, Kartika Rachma; Indriasari, Desi
EKSISTANSI Vol. 13 No. 1 (2024): Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Pelayanan Pajak, Pengetahuan Pajak, dan Penerapan E-SAMSAT Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua di Kota Palembang. Populasi penelitian adalah seluruh wajib pajak kendaraan bermotor roda dua di Kota Palembang sebanyak 382.685. Teknik sampling yang digunakan adalah accidental sampling. Penentuan jumlah sampel dilakukan dengan menggunakan rumus Slovin, diperoleh 100 sampel yang akan dimintakan kesediaannya untuk mengisi kuesioner. Analisis data yang digunakan adalah metode analisis regresi linear berganda dengan menggunakan program SPSS 25. Berdasarkan hasil analisis menunjukkan bahwa pelayanan pajak dan pengetahuan pajak secara parsial berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Palembang, sedangkan penerapan E-SAMSAT tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor roda dua di Kota Palembang.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAHAN KABUPATEN OKI Dona, Dwi Zarima; Sari, Kartika Rachma; Armaini, Rosy
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13958987

Abstract

This study aims to empirically determine the influence of the implementation of government accounting standards, internal control systems, utilization of information technology, and human resource competence on the quality of financial reporting. The type of data used in this study is quantitative data obtained through questionnaires. The population in this study consists of Regional Apparatus Organizations (OPD) with a sampling method using saturated sampling. Data analysis was conducted using SPSS version 26. The statistical method used in this study is multiple linear regression. The results indicate that the implementation of government accounting standards, internal control systems, utilization of information technology, and human resource competence partially have a positive and significant impact on the quality of financial reporting of the Ogan Komering Ilir Regency Government. The implementation of government accounting standards, internal control systems, utilization of information technology, and human resource competence simultaneously also have a positive and significant impact on the quality of financial reporting of the Ogan Komering Ilir Regency Government.Keywords: Financial Reporting, SAP, SPI, PTI, Human Resource Competence
Peran Pengungkapan ESG dalam Meningkatkan Nilai Perusahaan dan Kinerja Keuangan di Sektor Perhotelan Indonesia: Moderasi Ukuran dan Usia Perusahaan Febriantoko, Jovan; Sari, Kartika Rachma; Armaini, Rosy
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2580

Abstract

This study aims to explore the impact of ESG disclosures on firm value and financial performance in the hotel, resort, and cruise subsector, with company size and age as moderating variables. The study population consists of companies in the hospitality industry listed on the Indonesia Stock Exchange. A purposive sampling method was employed, resulting in a sample of 32 companies that made complete ESG disclosures for the 2021-2022 period. Using panel data analysis, this study examines the relationship between ESG initiatives and firm value (FV) and financial performance (FP), moderated by company size and age. The findings reveal that ESG disclosures explain 82.15% of the variation in firm value (FV) and 87.19% of the variation in financial performance (FP), indicating a significant impact of ESG on enhancing company reputation and performance, particularly among younger companies, with six firms in the younger category. These findings highlight the importance of integrating ESG initiatives into the hospitality industry to improve operational efficiency, enhance stakeholder trust, and drive better financial outcomes. This research provides empirical evidence for managers to prioritize sustainability in business strategies, emphasizing its role in fostering long-term growth and competitiveness.
Pengaruh Temuan Audit, Ketepatan Waktu Penyampaian Laporan Keuangan dan Kecukupan Pengungkapan Laporan Keuangan Terhadap Opini Audit Atas LKPD Provinsi/Kabupaten/Kota Sumatera Selatan Annisa, Rahmi Nur; Sari, Kartika Rachma; Rosy Armaini
JAF (Journal of Accounting and Finance) Vol. 8 No. 2 (2024): Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i2.7940

Abstract

The purpose of this study is to examine the impact of audit findings, the timing of financial reporting, and the adequacy of financial disclosure on the audit opinion. This research focuses on the agency theory that connects the relationship between the agent, the head of the district, and the community as the principal. The study used a saturated sample of 54 samples comprising 1 province, 13 districts, and 4 cities in South Sumatra in the period 2020-2022. The method of analysis used is panel data regression. The estimated panel data model used is the Common Effect Model. The hypothesis test used is a T test to measure partial variable influence and a F test for measuring simultaneously the influence of variables. The results of this study showed partially that the audit findings have a negative influence on the audit opinion. The timing of the financial report does not affect the audit opinion, nor does the adequacy of financial report disclosure have any influence on the auditor's opinion. However, the audit findings, the exact timing for financial reporting, and the appropriateness of financial statement disclosures together have an impact on the auditing opinion.Keyword: Audit Opinion; Financial Report of Local Government.
Pengaruh Rasio Kemandirian Daerah, Efektifitas Pendapatan Asli Daerah, dan Pengelolaan Belanja Daerah terhadap Kinerja Keuangan Daerah Pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan Yeyen, Yeyen; Sari, Kartika Rachma; Choiruddin, Choiruddin
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1414

Abstract

This study aims to determine the effect of the Regional Independence Ratio, the Effectiveness of Regional Original Income, and Regional Expenditure Management on Regional Financial Performance in Regency/City Governments in South Sumatra Province. The population used in this study were all Regencies and Cities in South Sumatra Province consisting of 13 Regencies and 4 Cities starting from the 2018 to 2023 Budget Period. This study is a quantitative study using secondary data obtained from the official website of the Audit Board of Indonesia (www.BPK.go.id). This study was analyzed by multiple linear regression using Eviews 12 Software. The results of this study indicate that the Regional Independence Ratio, the Effectiveness of Regional Original Income, and Regional Expenditure Management have an effect on Regional Financial Performance.
FAKTOR YANG MEMPENGARUHI MANIPULASI AKRUAL PADA PEMERINTAH PROVINSI DI MASA PANDEMI COVID-19 Yusmita, Neni; Sari, Kartika Rachma; Sandrayati
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17430529

Abstract

This study aims to examine the effect of government size, fiscal distress,fiscal capacity, and budget surplus (SiLPA) on accrual manipulation practices in provincial government financial statements in Indonesia during the COVID-19 pandemic era. This study is a quantitative study using secondary data from 34 provincial governments that were established by 2020 at the latest. Provinces newly established after 2020 are not included in the study sample. The observation period covers the years 2020 to 2022, resulting in a total of 102 observations. Data analysis was performed using multiple linear regression through the EViews 12 software. The research results indicate that partially, government size has a significant negative effect on accrual manipulation, fiscal distress has a significant positive effect, fiscal capacity has a positive but insignificant effect, and SiLPA has a significant negative effect. Simultaneously, all four variables have a significant effect on accrual manipulation in provincial government financial statements during the COVID-19 pandemic. Keywords: Accrual Manipulation, Provincial Government, COVID-19.
Co-Authors Anggraini, Mita Dwi Angreini, Fitri Annisa, Rahmi Nur Aprianti, Siska Astuti, Indriani Indah Balqizia Shafa Shabira Choiruddin, Choiruddin Dona, Dwi Zarima Febriantoko, Jovan Fithri, Eka Jumarni Indriasari, Desi Ningsih, Mirna Yulia Rahmattullah, M. Agung Rosy Armaini Rumanti, Helda Sandrayati Sandrayati Sandrayati Siti Nurhayati Syahrani, Aura Putri Yevi Dwitayanti Yeyen, Yeyen Yuli Antina Aryani, Yuli Antina Yusmita, Neni