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All Journal Eksistansi 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 JIMEKA
Sari, Kartika Rachma
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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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 Dona, Dwi Zarima Indriasari, Desi Ningsih, Mirna Yulia Rahmattullah, M. Agung Rosy Armaini Rumanti, Helda Sandrayati Sandrayati Sandrayati Siti Nurhayati Yevi Dwitayanti Yuli Antina Aryani, Yuli Antina Yusmita, Neni