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All Journal Daya Saing : Jurnal Ilmu Manajemen Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Kompetif International Journal of Engagement and Empowerment (IJE2) Innovative: Journal Of Social Science Research Applied Accounting and Management Review Jurnal Pengabdian Sosial
Triani, Neks
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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): Jurnal Akuntansi Kompetif (JAK)
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): Jurnal Akuntansi Kompetif (JAK)
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): Jurnal Akuntansi Kompetif (JAK)
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): Jurnal Akuntansi Kompetif (JAK)
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
Co-Authors Abbas, Ahmad Ananta, Putri Andi Syamsu Alam, Andi Syamsu Annisa Annisa Anto, La Ode Arnadi Chairunnas Bustang Bustang Dali, Nasrullah Elpa Parinding Fitri Kumalasari, Fitri Hadisantoso, Erwin Hidayah, Anita Rahmah Ilham, Surianto Iswan, Andi Juniati Juniati Layuk, Ririn Yudhani Nichen, Nichen Noki, Noki Nurdin, Emillia Pandin, Enjois Rongre Paulindini, Putri Ramadhan, Andi Muh. Fuad Riad Afrillah Rosdiana Rosdiana SABARUDIN Sabarudin , Sabarudin Sabarudin Sabarudin Sapriyadi Sasmita Nabila Syahrir Syahrir, Sasmita Nabila Tombe, Clara Wawo, Andi Basru