Articles
<![CDATA[PENGARUH TATA KELOLA PEMERINTAH DAERAH TERHADAPTRANSPARANSI PENGELOLAAN KEUANGAN DAERAH: BUKTI EMPIRIS PADA PEMERINTAH PROVINSI DI INDONESIA ]]>
<![CDATA[Syamsul, Syamsul]]>;
<![CDATA[Ritonga, Irwan Taufiq]]>
<![CDATA[ Jurnal Akuntansi Vol 21, No 3 (2017): September 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (185.848 KB)
|
DOI: 10.24912/ja.v21i3.251
<![CDATA[This study developed a research Beekes and Brown (2006) who found that corporate governance makes companies more informative (more transparent). This study aims to prove whether the same results were also found in environmental governance in Indonesia. The theory is used to achieve the goal of this research is the theory of agency. This research was conducted in 32 local governments in Indonesia. Based on a simple regression model, this study shows that local governance affects positively the transparency of local financial management. Such findings reinforce previous research. The findings of this study provide a useful contribution to government officials (executive and legislative), in demonstrating the important role of local governance in encouraging the transparency of local financial management. In addition, the findings of this study can be used as the basis for further research related to the topic of local governance and transparency of local financial management.]]>
<![CDATA[PENDAPATAN ASLI DAERAH (PAD): PAJAK DAERAH DAN RETRIBUSI DAERAH DI KABUPATEN BANGGAI LAUT ]]>
<![CDATA[Syamsul, Syamsul]]>;
<![CDATA[Irma, Irma]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 4 (2020) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.15.4.30137.2020
<![CDATA[This study aims to determine and analyze the level of effectiveness of revenue, growth, and contribution of the main components of local own income (PAD), namely local taxes and retribution. This research was conducted at the Department of Income Management of Finance and Assets (DPPKA) Banggai Laut County. Descriptive analysis shows the majority of the effectiveness of local taxes and retribution is very high and is included in the very effective criteria. Unfortunately, the growth of these types of local taxes and retribution is still considered unsuccessful. Meanwhile, the level of contribution of the types of local taxes and retribution is classified as very poor. In addition, the analysis also informs that several types of local taxes and retribution are included in the prime qualifications.]]>
<![CDATA[STUDI FAKTOR PENENTU KINERJA KARYAWAN PT. HASJRAT ABADI PALU ]]>
<![CDATA[Syamsul, Syamsul]]>;
<![CDATA[Muhammad, Fadel]]>
<![CDATA[ Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.12928/j.reksa.v7i1.2834
<![CDATA[This study aims to determine the effect of work environment, work culture, work motivation, job satisfaction, work discipline, and work stress on employee performance. This type of research is quantitative research. The research sample was 63 employees of PT. Hasjrat Abadi Palu. The results of regression analysis show that the work environment, work culture, job satisfaction, and job stress partially have a positive and significant effect on employee performance. Meanwhile, work motivation and work discipline do not have a significant effect on employee performance. The results can be used as a source of information in determining company policies to improve employee performance. In addition, these findings can be used as a reference for further research interested in discussing employee performance.]]>
<![CDATA[Potret Transparansi Pengelolaan Keuangan Desa Di Kabupaten Donggala ]]>
<![CDATA[Syamsul Syamsul]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 6 No 2 (2021): Jurnal Online Insan Akuntan (Desember 2021) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51211/joia.v6i2.1586
<![CDATA[Di dalam Undang-Undang No. 6 tahun 2014, disebutkan bahwa penyelenggaraan pemerintahan desa dilandaskan pada asas transparansi. Kemudian, di dalam Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018, juga ditegaskan bahwa pengelolaan keuangan desa wajib dikelola secara transparan. Penelitian ini bertujuan mendeskripsikan tingkat transparansi pengelolaan keuangan desa. Penelitian ini dilakukan pada 30 Desa di Kabupaten Donggala. Jenis penelitian ini adalah penelitian deskriftif kualitatif. Data yang digunakan adalah data primer. Data primer diperoleh melalui wawancara dan penyebaran angket kepada pemerintah desa dan badan permusyawaratan desa (BPD). Hasil penelitian menunjukkan bahwa rerata tingkat transparansi pengelolaan keuangan desa di Kabupaten Donggala sebesar 94,09 persen. Dengan kata lain, pengelolaan keuangan desa terbilang sangat transparan atau tingkat keterbukaannya cukup ekstensif. Selain itu, hasil wawancara juga menegaskan bahwa pemerintah daerah selalu mengedepankan prinsip transparansi dalam setiap tahapan pengelolaan keuangan desa. Informasi ini bermanfaat bagi pejabat terkait pada tataran pemerintah Kabupaten Donggala dalam rangka memelihara tetap terciptanya transparansi pengelolaan keuangan desa yang lebih di masa mendatang.]]>
<![CDATA[Indeks Transparansi Pengelolaan Anggaran Daerah: Bagaimana Perkembangannya? ]]>
<![CDATA[Nulailah Nulailah]]>;
<![CDATA[Syamsul Syamsul]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31289/jab.v7i2.5388
<![CDATA[The purpose of this research is to measure the transparency of regional budget management (TPAD). This type of research is descriptive research, using documentation data collection techniques. The data analyzed is regional budget management data, which is obtained through observations on the official website of local governments in Indonesia. The results of the analysis show that the first rank of the TPAD index was achieved by the Provincial Government of West Sumatra, the second rank was occupied by the Provincial Government of Riau, and the third rank was occupied by the Provincial Government of South Kalimantan. In addition, it was also found that the average value of the TPAD index was 24.24 percent. This means that the overall level of TPAD is still classified as insufficient, in other words, the management of regional budgets in Indonesia is still very non-transparent. However, this study also shows that the TPAD index in Indonesia continues to improve from year to year.]]>
<![CDATA[Mengukur Transparansi Pengelolaan Keuangan Desa: Studi Kasus Pada Desa-Desa di Kabupaten Sigi ]]>
<![CDATA[syamsul]]>;
<![CDATA[Nurlailah]]>;
<![CDATA[Arif Rahman]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 3 No 2 (2020): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2020 ]]>
Publisher : <![CDATA[Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v3i2.48
<![CDATA[Penelitian ini bertujuan mengukur tingkat transparansi pengelolaan keuangan desa. Penelitian ini dilakukan pada desa-desa yang terdapat di wilayah Kecamatan Sigi Biromaru dan Kulawi Selatan, Kabupaten Sigi. Data diperoleh melalui penyebaran kuisioner kepada pemerintah desa dan Badan Permusyawaratan Desa (BPD). Data yang diperoleh, kemudian dianalisis dengan pendekatan analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa rerata tingkat transparansi pengelolaan keuangan desa sebesar 70,53 persen, yang berarti termasuk dalam kualifikasi cukup substansial dan transparan. Temuan ini bermanfaat sebagai sumber rujukan bagi pemerintah daerah setempat maupun pihak terkait dalam rangka mendorong peningkatan transparansi pengelolaan keuangan desa di masa mendatang.]]>
<![CDATA[Mengukur transparansi pengelolaan keuangan daerah di Indonesia: berbasis website ]]>
<![CDATA[Irwan Taufiq Ritonga]]>;
<![CDATA[Syamsul Syahrir]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20885/jaai.vol20.iss2.art4
<![CDATA[This study aims to measure the transparency of local financial management in Indonesia by focusing on three main stages (aspects) of local financial management, namely the aspects of planning, implementation, and reporting and accountability of the budget. In addition, this study also aimed to cover up the limitations of previous studies that measure the transparency of local financial management. This research was conducted in 34 provincial governments in Indonesia. The data used is the local financial management of the fiscal year 2016. Observations and data collection commenced on November 1 to 31, 2016 for the first period and the second period began in 1-10 January 2017. The second period carried out to check the availability of the data on the provincial government's official website. Based on observations, it was found that the average level of local transparency management is still very small (low), which is equal to 16.84%. The highest-ranking provincial government is a Provincial Government of Central Java with an index of 50% and the lowest is the Provincial Government of Southeast Sulawesi, Provincial Government of West Sulawesi, Provincial Government of North Maluku, and Provincial Government of West Papua with the index transparency of local financial management respectively of 3.45%.]]>
<![CDATA[COVID-19 PANDEMIC: ITS IMPACT ON THE EXISTENCE OF BUSINESS ACTORS IN TRADITIONAL MARKETS ]]>
<![CDATA[Syamsul Syamsul]]>;
<![CDATA[Siti Masyita]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021) ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20473/baki.v6i1SP.24681
<![CDATA[Currently, the World is hit by the COVID-19 pandemic. The impact of this pandemic, is not only life threatening, but also has an economic downturn that is evenly distributed in almost all countries, including Indonesia. This study aims to determine and analyze the impact of the COVID-19 pandemic on the existence of business actors in traditional markets. The polls and samples of this study were chicken and egg traders at Manonda Central Market, Palu. Primary data was obtained through distributing questionnaires to research respondents. Based on the results of descriptive analysis and test one-way anova, it was found that there were differences in profit, sales turnover, and the number of buyers before and during the COVID-19 pandemic. This means that the COVID-19 pandemic threatens the existence of business actors in traditional markets. This research is useful for policy makers in maintaining the existence of business actors during the current COVID-19 pandemic]]>
<![CDATA[PENGARUH PENERAPAN E-GOVERNMENT TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH DI INDONESIA ]]>
<![CDATA[Syamsul Syamsul]]>;
<![CDATA[Siti Zuhroh]]>
<![CDATA[ JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[JURNAL RISET TERAPAN AKUNTANSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.4719373
<![CDATA[Penelitian ini bertujuan untuk menjelaskan dampak implementasi e-government terhadap transparansi pengelolaan keuangan daerah. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. Teknik pengambilan data primer menggunakan teknik analisis isi (content analysis), yaitu dengan melakukan penelusuran pada website resmi pemerintah daerah di Indonesia. Pemilihan sampel dengan menggunakan purposive sampling dengan menetapkan kriteria-kriteria tertentu. Kriteria yang digunakan dalam penetapan sampel tersebut, diantaranya pemerintah daerah yang mempunyai website resmi dan dapat diakses pada waktu penelitian dari bulan Maret-Agustus 2020, dan memiliki data transparansi pengelolaan keuangan daerah tahun anggaran 2019. Selanjutnya, data dianalisis menggunakan teknik analisis regresi linier sederhana. Hasil penelitian menginformasikan bahwa implementasi e-government berdampak secara positif terhadap transparansi pengelolaan keuangan daerah. Temuan ini menguatkan riset sebelumnya dan sejalan dengan tujuan dikeluarkannya Instruksi Presiden Nomor 3 Tahun 2003. Informasi penelitian ini bermanfaat, untuk dijadikan referensi tambahan bagi para pengambil kebijakan terkait dengan impelementasi e-government dan peningkatan transparansi keuangan pemerintah pada masa mendatang.]]>
<![CDATA[Efektivitas dan Efisiensi Belanja di Bappeda Provinsi Sulawesi Tengah: Effectiveness and Efficiency of Expenditure at Bappeda, Central Sulawesi Province ]]>
<![CDATA[Mulvita Suriatman]]>;
<![CDATA[Syamsul]]>
<![CDATA[ Jurnal Sinar Manajemen Vol. 8 No. 2: AGUSTUS 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Palu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56338/jsm.v8i2.1646
<![CDATA[Penelitian ini bertujuan untuk mengevaluasi tingkat efektivitas dan efisiensi belanja pada Badan Perencanaan Pembangunan Daerah (Bappeda) Provinsi Sulawesi Tengah. Jenis penelitian ini adalah penelitian deskriptif. Metode pengumpulan data menggunakan dokumentasi. Data yang dianalisis adalah data anggaran dan realisasi belanja periode 2015-2019. Berdasarkan hasil analisis menunjukkan bahwa rata-rata tingkat efektivitas belanja daerah lebih dari 90 persen, artinya masuk dalam kriteria efektif. Sedangkan tingkat efisiensi belanja rata-rata di atas 60 persen dinilai sangat efisien. Kemudian dari sisi pertumbuhan efektivitas lima tahunan di Bappeda Provinsi Sulawesi Tengah dapat dikatakan cukup berbeda dari periode ke periode. Begitu pula dalam hal efisiensi belanja, tampaknya juga sedikit berbeda dari tahun ke tahun. Namun secara keseluruhan pemanfaatan anggaran di Bappeda Provinsi Sulawesi Tengah cukup baik. Hasil analisis ini berguna sebagai sumber acuan bagi pengambil kebijakan guna meningkatkan efektivitas dan efisiensi belanja di masa mendatang. Selain itu, penelitian ini juga diharapkan dapat memperkaya referensi dalam pengembangan penelitian selanjutnya.]]>
