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All Journal Jurnal Akuntansi dan Keuangan Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Abdimas Mandiri Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Jurnal Abdimas Musi Charitas Strategi : Jurnal Manajemen
Pratiwi, Trie Sartika
Fakultas Ekonomi, Universitas Sriwijaya, Palembang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Karakteristik Pemerintah Daerah, dan Akuntabilitas terhadap Kinerja Pemerintah Daerah di Sumatera Selatan Rika Henda Safitri; Umi Kalsum; Trie Sartika Pratiwi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1267

Abstract

The purpose of this study is to understand how the proxies for the characteristics of local governments, which consist of the size of the region, the level of regional wealth, the level of regional dependence and capital expenditures can affect the performance of local governments. Then also to understand how accountability can affect local government performance. This study uses the population of all district/city governments in South Sumatra Province for the 2016-2020 fiscal year. The sample used in this study was selected using a purposive sampling method, namely 15 district/city governments with an observation period of five years. The amount of data used in this study is 75 data which is secondary data sourced from the website of the Ministry of Finance, Directorate General of Fiscal Balance. The analysis technique in this study uses panel data regression analysis. By using the help of Eviews. The results of the study explain that the size of the region, the level of regional wealth and capital expenditures have no effect on the performance of the regional government. The level of regional wealth and capital expenditures cannot affect the performance of district/city governments in the province of South Sumatra in 2016-2020. Meanwhile, the level of regional dependence and accountability has a positive influence on the performance of local governments. The level of regional dependence and accountability can improve the performance of district/city local governments in South Sumatra Province in 2016-2020.
PERANAN SISTEM PELAPORAN AKUNTANSI TRANSPARANSI DAN AKUNTABILITAS PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN LAHAT Riza Syahputera; Padriyansyah; Trie Sartika Pratiwi
Strategi : Jurnal Manajemen Vol 12 No 2 (2022): Strategi : Jurnal Manajemen - Publish Oktober
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/strategi.v12i2.352

Abstract

Badan Amil Zakat Nasional (BAZNAS) kabupaten Lahat dibentuk, untuk menghimpun dana zakat dan infak/sedekah dan menyalurkannya sesuai tuntunan Al-Qur'an dan Al-Hadits. Penelitian ini bertujuan untuk mengetahui apakah peranan system pelaporan akuntansi transparansi dan akuntabilitas oleh BAZNAS kabupaten Lahat sudah diterapkan berdasarkan Pernyataan Standar Akuntansi Keuangan 109 Tahun 2008. Dari hasil penelitian yang dilakukan dengan observasi langsung, wawancara, dan dokumentasi, ditemukan bahwa laporan perubahan dana tidak menyajikan laporan perubahan dana non halal dan laporan perubahan aset kelolaan. Hal ini dikarenakan beberapa kendala yang dihadapi amil yaitu mengenai Sistem Informasi Manajemen Badan Amil Zakat Nasional (SIMBA) dan juga kurang memahami akuntansi zakat dan sedekah sesuai Pernyataan Standar Akuntansi Keuangan 109.
Co-Authors Abdullah Saggaf Anisa Listya Budiman, Anton Indra Hamzah, Ruth Samantha Hera Febria Mavilinda Iwan Efriandy Kalsum, Umi Khamisah, Nur Lina Dameria Siregar Muhammad Hidayat Nilam Kesuma Padriyansyah Padriyansyah Padriyansyah RIKA HENDA SAFITRI, RIKA Riza Syahputera Riza Syahputera Ruth Samantha Saggaf, Abdullah Samantha, Ruth Sari, Melia Yusnaini Yusnaini