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All Journal Jurnal Pendidikan Akuntansi (JPAK) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) Owner : Riset dan Jurnal Akuntansi KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Inovasi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis dan Akuntansi Account : Jurnal Akuntansi, Keuangan dan Perbankan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Electrical Engineering and Computer (JEECOM) JAKED Journal of Community Development Oryza : Jurnal Pendidikan Biologi Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Akuntansi AKUNESA CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Pengabdian Masyarakat Bangsa JURNAL EKONOMI BISNIS DAN MANAJEMEN Applied Accounting and Management Review Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Akademik Pengabdian Masyarakat JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Pengabdian Masyarakat Indonesia (JPMI) JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Akuntansi Pajak dan Kebijakan Ekonomi Digital JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Akuntansi dan Ekonomi Pajak: Perspektif Global Studi Administrasi Publik dan ilmu Komunikasi The International Journal of Studies in Social Sciences and Humanities (IJOSSH) MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Oryza Ardhiarisca
Polieteknik Negeri Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Zalfa Talitha Zulhaninta; Oryza Ardhiarisca
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v17i2.2582

Abstract

Every local government agency is obliged to carry out the preparation of regional financial reports. The quality of financial reports is influenced by understanding of accounting and utilization of accounting information systems (AIS). This study aims to analyze the effect of understanding accounting and the use of AIS on the quality of financial reports at the Regional Financial and Asset Management Agency of Jember Regency. The method used in this study is a quantitative method. Data collection is by distributing questionnaires. The determination of respondents is based on certain criteria, namely BPKAD employees who are involved in the preparation of financial statements. From 71 populations, the number of samples in this study was 33 employees. This study was analyzed using multiple linear regression analysis. Based on this research, the results show that there is an influence between the use of AIS and the quality of financial reports, while accounting understanding has no effect on the quality of financial statements
Pengaruh Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus Pada RSUD Sidoarjo) Marselia, Irene Thia; Ardhiarisca, Oryza
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3049

Abstract

The purpose of this research was to examine the effect of planning, implementing, reporting, and evaluating performance which is a performance-based budgeting cycle to performance accountability. This type of research is causal research using a quantitative approach. The population of this study is the employees of the finance department at Sidoarjo Hospital. In determining the sample, the determination of the saturated sample was used so that the entire population in this study became the research sample. This study uses primary data by giving questionnaires to research respondents. Data analysis in this study used multiple linear regression analysis, simultaneous and partial tests. The results of this study indicate that the four variables have a significant effect on the performance accountability of government agencies.
Analisis Determinasi Kinerja Pemerintah (Studi Kasus Pada Badan dan Dinas di Kabupaten Jember) Lalinda, Erica Efif; Ardhiarisca, Oryza
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4083

Abstract

This research aims to analyze and explain the effect of implementing performance-based budgeting, accuracy of budget targets and internal control on the performance of The Jember Regency goverenment. This research is a quantitative research. The population of this research is all regional apparatus including Agencies, Departments, Districts, Inspectorates, DPRD Secretariat and Regional Secretariat in Jember Regency. The sampling technique in this research used a purposive sampling method, with collaboration between the Department and Agency so that a sample of 23 Departments and 6 Agencies was obtained with a total of 87 respondents. The data source in this research is primary data using a questionnaire with a Likert scale. The statistical tool used to test the hypothesis is the IBM Statistics 21 application. The results of the analysis show that independent variables partially or simultaneously, namely the implementation of performance-based budgeting, budget targets and internal control, have a significant effect on the performance of the Jember Regency government.
Co-Authors Abdun Dhorivun Adhamatika, Adhima Adinda Dwi Permatasari Afrijal Ramadani Ahmad Mush`ab Ridlo Arjuan Ainnur Iqtaara Meilani Aisyah Nurul Umamah Aldhilla Dhea Ananda Amanda Dewi Arian Amanda Zhafiera Maharani Ana Rosalia Andriyani, Fitriya Angelin Sherlina Annundi Anggi Kharisma Putri Anggun Aurellia Rahman Anna Mardiana Handayani Ansori, Adelia Ansori, Adelia Eka Puspita Aprelita, Reny Ardiansyah, Diki Arisona Ahmad Avisenna Harkat Avisenna Harkat Ayu Dewi Sintawati Aza Citra Khodijah Gg Azhara, Maritza Berlina Yudha Pratiwi Berlina Yudha Pratiwi Berlina Yudha Pratiwi, Berlina Yudha Betty Dasilva Bitari Mei Yuana, Dia Budiati, Titik Cahyaning Nur Karimah, Cahyaning Nur Candra Dewi, Aryanti Cheisilia Intan Maharani Cherry Triwidiarti Cherry Triwidiarto Cindi Saputri Datik Lestari Datik Lestari Dea Azzahrotu Dinji Dea Novica Putri Dessy Putri Andini Dessy Putri Andini, Dessy Putri Dewi Kurniawati Dharmawan, Tedy Dharu , Rabbani Dewa Dia Bitari Mei Yuana Diah Nur Hayati Doni Kusuma Eki Dwi Eksanti Elok Kurnia Novita Sari Emilia Ananta Falsafila Aqlida Gasalia Fanesya Sintya Bella Filliyanti, Della Fina Widia Wulansari Findi Citra Kusumasari Firdaunisa Ighfira Ayharsyah Fitri, Zilvanhisna Emka Fitriawati, Fadilla Dewi Fitriya Andriyani Fredy Eka Ardhi Pratama Ghefira Nur Fatimah Ghefira Nurfatimah Ghozali, Nur Azizah Wandinia Govinda, Bekti Hanip, Muhammad Haqqi, Mohammad Izmaul Hariyanti, Yesi Indah Dwi Kusuma Harkat, Avisenna Hartanto, Sugeng Herdianto, Tito Rizky Ilyasa, Dhani Mas Ahmad Indah Aprilia Susanti Ishaq, Indra Maulana Isma, Isnaini Azanil Kamilah, Nisrina Rizqy Karimah, Cahyaning Khodijah, Aza Citra Khoirurizka, Meynisa Aulia Kholiq, M. Avan Dwi Adi Nur Kholiq, Muhammad Avan Dwi Adi Nur Kristianto, Adil Kuny Mufida Kusumaningrum, Adelia Kusumasari, Findi Citra Lalinda, Erica Efif Lia Chairina, Raden Roro Lukmanul Khotimah M. Avan Dwi Adi Nur Kholiq Maritza Azhara Marselia, Irene Thia Meilinda Maulidya Widiyanti Merry Muspita Dyah Utami Mohammad Luthfil Amin Mufida Ulima Wardani Muhammad Hanip Muhammad Syahroni Mukti, David Mukti, David Indra Muspita Dyah Utami , Merry Nabila Alfionita Nabila Rinty Mafasy Nahrudi Nahrudi Nanda, Destha Bunga Nita Elvita Novi Ayuni Novita Sari, Linda Nur Faizin Nur Faizin Nur Febrianti Nurlaila Nurlaila Oktaviani, Siska Aprilia Paramitha , Diana Perdana, Devtian Putera Pinandita, Candra Pramula Pramista Titis Wangi, Anggun Pratiwi, Arti Febriani Prilinaya Yudhistira Prillinaya Yudhistira Prillinaya Yudhistira Putera Perdana, Devtian Puteri, Nanda Putranti, Salsa Nabila Julia Rafa Aditya Nur Rohmanita Ragil Aditiya Dharmawan Rahma Rina Wijayanti Rahma Wijayanti, Rahma Rediyanto Rediyanto Rediyanto Putra Rediyanto Putra Revanda Marissa Reyhan, Rio Javier Reyvalda , Noradina Rida Kusumawati Rina Dwi Cahyati Ririn Isnadewi Risatul Fitriyah Roro Indira Damayanti Juniartha Sagala, Valentina Br Saidatus Sholeha Salsa Nabila Julia Putranti Samuel Rizal Sari, Riza Puspita Selvi Putri Rahayu Septia Ningsih Sevira Destyfani Sheila Ramadana Silvia Oktavia Nur Yudiastuti Sintyowati Sintyowati Siska Aprilia Oktaviani Siska Nurchofifa Siti Aisyah Siti Aisyah Siti Anisa Siti Anisa Siti Khoiriyah Maulid Nabila Siti Nur Urifah Siti Risviana Nuruil Janah Sofi Diva Wicaksari Solehati Dwi Lestari Sonia Ariani Pratiwi Sugiartono, Endro Sumadi Sumadi SUMADI SUMADI Sumadi Sumadi Sumadi Sumadi Supriyadi Supriyadi Suryaningsih, Wahyu Sutantio, R. Alamsyah Syakirin, Robbihyina Tanti Kustiasari Tia Firnanda Titik Budiati Triwidiarto, Cherry Ubaidillah, Yanuar Ardhika Rahmadhani Ulfi Maratul Azizah Ulumiddin, Mukhammad Ikhya’ Vanisa Nia Nur Ramadhani Vera Octavia Wenny Dhamayanthi Widya Ayu Pribandari Wijanti, Rahma Rina Windy Ulandari Wiwik Handayani Wiwik Handayani Yesi Indah Dwi Kusuma Hariyanti Yossi Wibisono Yossi Wibisono Yuana, Dia Bitari Mei Yudhistira, Prillinaya Yuli Rahmawati Yulianto, Alfin Dwi Zalfa Talitha Zulhaninta Zilvanhisna Emka Fitri