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All Journal Daya Saing : Jurnal Ilmu Manajemen Economica: Jurnal Ekonomi Islam Owner : Riset dan Jurnal Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Jurnal Ilmiah Akuntansi Manajemen Jurnal Akuntansi Kompetif LOSARI: Jurnal Pengabdian Kepada Masyarakat International Journal of Engagement and Empowerment (IJE2) SIGn Journal of Social Science Innovative: Journal Of Social Science Research Applied Accounting and Management Review Jurnal Pengabdian Sosial Optimum: Jurnal Ekonomi dan Pembangunan
Triani, Neks
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ANALISIS KINERJA KEUANGAN BADAN PENDAPATAN DAERAH KABUPATEN KOLAKA TAHUN 2021-2023 Hidayah, Anita Rahmah; Triani, Neks; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2330

Abstract

This study aims to analyze the financial performance of the Regional Revenue Agency (Bapenda) of Kolaka Regency during the 2021–2023 period. The research adopts a quantitative descriptive approach, utilizing secondary data in the form of regional revenue budget realization reports obtained from Bapenda Kolaka Regency.The findings indicate that the region’s financial independence remains within a low to moderate category, reflecting a high dependency on from the central government. The effectiveness ratio of Regional Original Revenue (PAD) shows a relatively favorable trend transfers, particularly in 2022, when PAD realization exceeded the predetermined target. However, this performance declined again in 2023.Furthermore, the growth ratio suggests that the region’s capacity to enhance financial performance has been inconsistent from year to year. These results highlight the necessity for Bapenda Kolaka Regency to optimize and diversify existing revenue streams. Additionally, improving the efficiency and effectiveness of regional financial management should be a critical focus. Keywords: Keywords: Financial performance, independence ratio, effectiveness ratio, growth ratio, local revenue, Bapenda Kolaka.
EVALUASI PENERAPAN AKUNTANSI SEKTOR PUBLIK UNTUK MENCEGAH FRAUD PADA SEKTOR PUBLIK DI KANTOR SEKRETARIAT DAERAH KABUPATEN KOLAKA Rosdiana, Rosdiana; Triani, Neks; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2334

Abstract

This study aims to evaluate the implementation of public sector accounting in preventing fraud practices at the Regional Secretariat Office of Kolaka Regency. The method used is qualitative descriptive research with data collection techniques through interviews, observations, and documentation. Data analysis techniques follow an interactive model that includes data reduction, data presentation, and drawing conclusions. The results of the study indicate that the implementation of an effective public sector accounting model, including transparency, accountability, and compliance with regulations, contributes significantly to preventing fraud practices. The internal control system implemented also strengthens these prevention efforts. Keywords: fraud prevention, publik sector accounting, transparency
ANALISIS SISTEM AKUNTANSI KLAIM KECELAKAAN DIRI (PERSONAL ACCIDENT) PADA PERUSAHAAN ASURANSI BUMIDA Alam, Andi Syamsu; Triani, Neks; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2336

Abstract

This study aims to analyze the effectiveness of the personal accident claim accounting system at BUMIDA Insurance Company, focusing on the accuracy of claim recognition, the effectiveness of internal controls, and the system’s compliance with applicable accounting standards, particularly PSAK 62 and PSAK 74. A qualitative case study approach was employed, with data collected through in-depth interviews, field observations, and analysis of internal documentation. The findings indicate that delays in claim recognition and manual document verification are the main obstacles affecting the accuracy of financial reporting and increasing the risk of fraud. Furthermore, the current claim accounting system at BUMIDA has not fully aligned with PSAK 74, especially regarding the measurement of insurance liabilities and the separation of insurance components. Keywords: claim accounting system, personal accident, PSAK 117, internal control, BUMIDA insurance, digitalization
ANALISIS PROSEDUR AKUNTANSI DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SMA NEGERI 1 WUNDULAKO Juniati, Juniati; Triani, Neks; Sabarudin, Sabarudin
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2359

Abstract

This study aims to describe the accounting procedures used in the management of School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako. The problem formulations in this study are: 1) What are the accounting procedures for managing School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako? 2) Does the accounting system for managing School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako comply with the National Education Standards and BOS Technical Guidelines? This research uses qualitative analysis with a case study approach. Data collection involved observation, documentation, and interviews with research subjects. Validity tests were conducted using source triangulation, technical triangulation, and time triangulation. Data analysis techniques included data reduction, data presentation, and data verification. The results of the study indicate: 1) the management of BOS funds at SMA Negeri 1 Wundulako is in accordance with the 2022 BOS technical guidelines. BOS fund management has three important aspects, namely planning, implementation, and reporting. In the management of BOS at SMA Negeri 1 Wundulako, there are several shortcomings, namely in the process of preparing the RKAS where there is no budget allocated to finance the development of graduate compensation standards; development of content standards; and development of educators and education personnel. Furthermore, there are obstacles in the process of distributing BOS funds which are often delayed so that the school must go into debt to resolve the problem. Another problem is that at any time the school suddenly requires carrying out an activity whose implementation budget is not listed in the RKAS. The solution that the school can do to overcome this problem is to go into debt; 2) the use of BOS funds at SMA Negeri 1 Wundulako has been maximized to meet the needs of the school. However, maximizing the use of BOS funds so that it can reach all components in the school. Accounting Procedures, Management, BOS Funds
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH DALAM PENYUSUNAN LAPORAN KEUANGAN DI BADAN PENDAPATAN DAERAH (BAPENDA) KABUPATEN KOLAKA Pandin, Enjois Rongre; Triani, Neks; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2444

Abstract

This study aims to analyze the implementation of Government Accounting Standards (SAP) in the preparation of financial statements at the Regional Revenue Agency of Kolaka Regency. SAP serves as an important guideline in realizing transparency and accountability in regional financial management. This study was conducted using a qualitative method. The data sources used in this research include primary and secondary data. In collecting data, the researcher employed observation, interviews, and documentation techniques. The research was carried out at the office of the Regional Revenue Agency of Kolaka Regency. The analysis results indicate that, in general, the Regional Revenue Agency of Kolaka Regency has implemented accrual-based SAP in accordance with Government Regulation Number 71 of 2010. However, there are still several obstacles affecting the effectiveness of its implementation, including limitations in human resources (HR) with competencies in public sector accounting, suboptimal financial information systems, and the need for technical adjustments in understanding reporting formats and procedures. Additionally, coordination between accounting entities and main reporting entities needs to be strengthened to produce financial statements that are more accurate, relevant, and timely. Based on these findings, this study recommends enhancing HR capacity through specialized training, strengthening information systems, continuous internal evaluation and supervision, as well as improving cross-unit coordination so that the implementation of SAP can run more optimally and support the achievement of good governance within the Kolaka Regency Government environment
Pengaruh Desentralisasi dan Pengendalian Manajemen terhadap Kinerja Terhadap Kinerja KABAG pada Kantor Pemerintah Kota Kendari Nichen, Nichen Nichen; Iqbal, Muhammad; Triani, Neks; Syahrir, Sasmita Nabila
Jurnal Ilmiah Akuntansi Manajemen Vol. 6 No. 1 (2023): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v6i1.3359

Abstract

Pemerintah Kota Kendari belum sepenuhnya melimpahkan kewenangan kepada Kepala Seksi (Kabag) dalam operasionalnya. Proses pengambilan keputusan mencakup berbagai aspek, antara lain pengendalian anggaran, evaluasi kinerja pegawai secara sistematis, penetapan target kerja divisi/bidang, penganggaran, dan kewenangan mengambil keputusan terkait pengembangan pegawai. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kolektif desentralisasi dan sistem pengendalian manajemen terhadap kinerja Kepala Bagian (Kabag) secara keseluruhan di lingkungan dinas Pemerintah Kota Kendari. Proses analisis data melibatkan analisis statistik deskriptif dan analisis statistik inferensial, dengan penekanan khusus pada analisis regresi linier berganda. Hasil kajian menunjukkan bahwa desentralisasi memberikan dampak yang perlu diperhatikan dan bermakna terhadap kinerja Kepala Bagian (Kabag) di lingkungan Kantor Pemerintah Kota Kendari. Selanjutnya ditemukan juga bahwa sistem pengendalian manajemen berpengaruh signifikan dan positif terhadap kinerja Kepala Bagian (Kabag) di lingkungan Kantor Pemerintah Kota Kendari. Kinerja Kepala Seksi (KABAG) di Kantor Pemerintah Kota Kendari sangat dipengaruhi oleh Desentralisasi dan Pengendalian Manajemen. Terbukti dari temuan penelitian ini bahwa tindakan pendelegasian wewenang atau desentralisasi, dibarengi dengan pengendalian manajemen yang efektif dan terstruktur dengan baik, dapat meningkatkan kinerja Kepala Seksi (KABAG) di Kantor Pemerintah Kota Kendari.
Exploring the interaction between Kendari’s economic growth and its hinterland Anggraini, Yuyun; Prima, Suci Rahmawati; Triani, Neks; Hariono, Hariono
Optimum: Jurnal Ekonomi dan Pembangunan Vol. 14 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v14i2.9456

Abstract

In order to attain high economic growth and equitable economic development, each region has to determine its regional economic growth centre.  The existence of an economic growth center allows for the concentration of economic activity, which in turn has a ripple effect on the surrounding areas (Hinterland). This study was carried out to identify the primary centres of economic growth in Kendari and analyse their interactions and influence on the surrounding hinterland. This study employed both primary and secondary data, which were analysed using scalogram analysis, centrality index analysis, and gravity analysis. The findings indicate that among the eleven sub-districts in Kendari, three of them, namely Kadia, Kendari Barat, and Mandonga, serve as economic growth centres. Each economic growth centre is connected with a primary hinterland that exhibits the highest level of attraction or interaction value when compared to other districts. Among these centres, Kadia is the sub-district with the higher growth centre hierarchy and it has the highest interactions with Wua-wua. The interaction value between Kadia and Wua-wua is 139595130.7. Kendari Barat is the second growth centre in terms of its interactions with Mandonga, with an interaction value of 710383315.6. Mandonga is the third growth centre that has the highest level of interaction with Kendari Barat, with an interaction value of 710383315.6. The implication of the study is to formulate more targeted policies based on strong empirical evidence.
The Effect of Magnitude of Operating Cash Flow and Accrual Earnings on the Level of Earnings Persistence Triani, Neks; Abbas, Ahmad
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.2743

Abstract

This research aims to disclose the magnitude of operating cash flow and accrual earnings in affecting the level of earnings persistence. The sample of this research was manufacturing firms listed in Indonesia Stock Exchanges. The nexus between variables was tested using random effect model. This research demonstrated that the magnitude value of manufacturing firms is positive on average in the accrual earnings, operating cash flow, and earnings persistence. The result of testing the effect points out that accrual earnings and operating cash flow affect the earnings persistence positively. The level of the earnings persistence has been followed by the magnitude of accrual earnings and operating cash flow indicating that the higher the accrual earnings and operating cash flow, the more persistent the earnings gained by manufacturing firms.
Efficient or Opportunistic: An Empirical Test of Managerial Discretion of Islamic Banking in Reporting The Earnings Abbas, Ahmad; Triani, Neks; Rayyani, Wa Ode; Radwan, Maha
Economica: Jurnal Ekonomi Islam Vol. 12 No. 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2021.12.2.9053

Abstract

Managers are responsible for the decision-making related to financial information. They make financial reporting incentives to manage financial data, including the earnings. Banks under Islamic principles seem to affect the probability of problematic managerial behavior in determining earnings. This study determines whether Islamic banking managers' discretion in reporting earnings is efficient or opportunistic. The sample of this study was Islamic commercial banks in Indonesia. The data was obtained from Bank Indonesia and Financial Services Authority. Their financial statements from 2010 to 2016 were analyzed using Moderated Regression Analysis. As reported by the analysis results, managers in Islamic banking are efficient in their discretion while reporting their earnings. Managers tend to level down their earnings when the profitability is exceptionally high at the current earning and movie it to the future earning making the profitability of Islamic banks seem stable. 
ANALISIS PENDAPATAN USAHA SARANG BURUNG WALET DI DESA WOWOLI KECAMATAN TOARI KABUPATEN KOLAKA Ananta, Astin; Triani, Neks; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2216

Abstract

This study aims to analyze the income generated from swallow's nest business in Wowoli Village, Toari Sub-district, Kolaka District. The main focus of this study was on three local entrepreneurs, namely Mr. Irham, Mr. Marsaid, and Mr. Yusuf, who each have different approaches and strategies in running their businesses. The data sources used include primary data obtained through direct interviews and field observations, as well as secondary data from related documents and reports. The approach adopted was qualitative, allowing the researcher to gain an in-depth understanding of the dynamics of the swallow's nest business in the area. The results showed that the income from the swallow nest business run by Mr. Irham, which was established in 2014, as well as the businesses of Mr. Marsaid and Mr. Yusuf, which were each established in 2019, experienced consistent growth each year. Mr. Irham's business income reached Rp 432,825,000, far exceeding Mr. Marsaid's income of Rp 96,465,000 and Mr. Yusuf's of Rp 94,685,000. From this analysis, it can be concluded that the swallow nest business in Wowoli Village has significant profit potential, especially if managed efficiently. In addition to the size of the building and the number of floors, other factors that affect the income include the length of the business, strategic location, temperature and humidity of the building, and the quality of the nests produced. Keywords: Income, Business, Swallow's Nest, UMKM
Co-Authors Abbas, Ahmad Ahmad Farouq Mulku Zahari Alauddin, Murni Ratna sari Amelia Ramadhani, Siti Nazwah Ananta, Astin Ananta, Putri Andi Syamsu Alam, Andi Syamsu Anggraini, Yuyun Annisa Annisa Anto, La Ode Arnadi Chairunnas Biringkaka, Wahida Bustang Bustang Dali, Nasrullah Elpa Parinding Fachry Abda El Rahman Fitri Kumalasari, Fitri Hadisantoso, Erwin Hariono Hariono Hidayah, Anita Rahmah Ilham, Surianto Iswan, Andi Kusumapradja, Rokiah La Ode Asrun Azis R Layuk, Ririn Yudhani Maulid Muhammad Iqbal Niar Astaginy Nichen, Nichen Nichen, Nichen Nichen Noki, Noki Nuraisyah Nuraisyah Nurdin, Emillia Pandin, Enjois Rongre Paulindini, Putri Radwan, Maha Ramadhan, Andi Muh. Fuad Randi, Randi Riad Afrillah Rosdiana Rosdiana SABARUDIN Sabarudin , Sabarudin Sabarudin Sabarudin Sapriyadi Sasmita Nabila Syahrir Septiana, Anis Ribcalia Siskawati, Siskawati Suci Rahmawati Prima, Suci Rahmawati Surianto Ilham Syahrir, Sasmita Nabila Taufiq, Muh. Tombe, Clara Wa Ode Rayyani Wawo, Andi Basru