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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 JIMEKA
Sari, Kartika Rachma
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Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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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.
Technology Integration in Predicting Financial Performance: Big Data, Intellectual Capital, and Board Diversity Aprianti, Siska; Sandrayati, Sandrayati; Sari, Kartika Rachma
The Es Accounting And Finance Vol. 2 No. 02 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i02.200

Abstract

The relationship between technological integration, diversity on the board, and intellectual capital management and how these factors affect the financial performance of Indonesian start-ups is examined in this study. Structural Equation Modeling (SEM) using Partial Least Squares (PLS) approach is used in this work to evaluate the intricate interactions among these critical parameters using a diverse sample of 195 start-ups. A thorough knowledge of the dynamics that influence startups' financial success is facilitated by the use of descriptive statistics, measurement model assessment, and structural model analysis. The findings indicate that there are strong positive correlations between financial performance and board diversity, intellectual capital, and technological integration. Furthermore, the mechanisms involved are clarified by mediation effects. The model explains half of the variance in financial performance (R2 = 0.504) and demonstrates strong predictive relevance (Q2 = 0.354). For practitioners, politicians, and investors navigating Indonesia's competitive start-up entrepreneurship scene, the findings provide insightful information.
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 | 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.
FAKTOR - FAKTOR YANG MEMENGARUHI OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Rumanti, Helda; Sari, Kartika Rachma; Astuti, Indriani Indah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i3.35554

Abstract

Local Government Financial Reports (LKPD) represent a form of transparency and accountability in regional financial management, evaluated through audit opinions issued by the Supreme Audit Agency (BPK). However, over the past three years, the quality of audit opinions on LKPD in Indonesia has declined, prompting the need to analyze the factors influencing this trend. This study aims to investigate the effects of audit findings, follow-up on audit recommendations, local government size, resolution of regional losses, and timeliness of financial report submission on LKPD audit opinions. Employing a quantitative research design, this study utilizes secondary data from the financial reports of 495 local governments in Indonesia spanning 2021 to 2023. Data analysis was conducted using logistic regression with SPSS version 26. The results indicate that audit findings negatively affect LKPD audit opinions, while timely submission of financial reports and follow-up on audit recommendations have a positive impact. Meanwhile, local government size and resolution of regional losses do not show a significant influence on LKPD audit opinions in Indonesia.
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 Indriasari, Desi Ningsih, Mirna Yulia Rahmattullah, M. Agung Rosy Armaini Rumanti, Helda Sandrayati Sandrayati Sandrayati Siti Nurhayati Yevi Dwitayanti Yeyen, Yeyen Yuli Antina Aryani, Yuli Antina Yusmita, Neni