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All Journal Daya Saing : Jurnal Ilmu Manajemen Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi AKTIVA Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis West Science Accounting and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Oktarida, Anggeraini
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Pengaruh dana bagi hasil, dana alokasi umum, dana alokasi khusus, dan pendapatan asli daerah terhadap belanja daerah di bidang pendidikan pada kabupaten dan kota di Provinsi Sumatera Selatan Ahlillah, Rua Wahyu; Sari , Kartika Rachma; Oktarida, Anggeraini
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 4 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.854 KB) | DOI: 10.55904/cocreation.v1i4.288

Abstract

This study aims to determine the effect of Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Local Original Revenue on Regional Expenditures in the Education Sector in Regencies and Cities in South Sumatra Province. This study is focused only on Regencies/Cities in South Sumatra Province. The research data uses secondary data. The research data was obtained from the revenue realization report and Regional Education Balance per Regency/City in South Sumatra Province. The number of samples was 17 Regencies/Cities with a total observation of 85 budget realization reports and Regional Education Balance per Regency/City in South Sumatra Province. The data analysis technique was multiple linear regression with the help of SPSS software version 24. The results of the study showed that the Special Allocation Fund and General Allocation Fund had a positive and significant effect on Regional Expenditures in the Education Sector partially, but the Revenue Sharing Fund and Local Original Revenue did not affect Regional Expenditures in the Education Sector partially. It can be concluded that Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Local Original Revenue have a positive and significant effect on Regional Expenditures in the Education Sector simultaneously.
PENTINGNYA PENGAWASAN, KETAATAN PERATURAN, KEJELASAN SASARAN ANGGARAN, DAN PEMANFAATAN TEKNOLOGI INFORMASI PADA AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : THE IMPORTANCE OF SUPERVISION, REGULATION COMPLIANCE, CLARITY OF BUDGET TARGETS, AND UTILIZATION OF INFORMATION TECHNOLOGY IN GOVERNMENT AGENCY PERFORMANCE ACCOUNTABILITY Khairani, Annisa; Wancik, Zulkifli; Oktarida, Anggeraini
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.516-533

Abstract

This research aims to determine the impact of the Role of Government Internal Supervisory Apparatus, Compliance with Regulations, Clarity of Budget Targets, and Utilization of Information Technology on the Performance Accountability of Government Agencies within the Regional Apparatus Organization of Palembang City. The methodology used is a quantitative approach, collecting data primarily from Regional Apparatus Organization in Palembang City. A total of 124 responses were gathered from 26 selected samples out of distributed questionnaires. The research employs multiple linear regression analysis with IBM SPSS version 27 to conduct hypothesis testing. The analysis show that the variables—Role of Government Internal Supervisory Apparatus, Compliance with Regulations, Clarity of Budget Targets, and Utilization of Information Technology—have a significant influence on the Performance Accountability of Government Agencies in Palembang City.
DETERMINASI TINGKAT PENGUNGKAPAN WAJIB LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI PULAU SUMATERA Aliyah, Ade Zahrah; Zulkifli, Zulkifli; Oktarida, Anggeraini
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.12292

Abstract

This research aims to analyze the level of dependency, financial independence ratio, number of OPDs, and audit findings in relation to the mandatory disclosure level of Local Government Financial Statements (LKPD) on Sumatera Island from 2018 to 2022. The study population includes all provinces on Sumatera Island, with sample data collected using a saturation technique, resulting in a sample size of 50 LKPD from the 2018-2022 BPK-RI Audit Results Report. The independent variables investigated are the degree of dependency, financial independence ratio, number of OPDs, and audit findings, While the mandated disclosure level of LKPD is the dependent variable. Multiple linear regression analysis and secondary data are used in the present research, which is processed using SPSS version 25. The findings reveal that the level of dependency, financial independence ratio, number of OPDs, and audit findings partially significantly influence the mandatory LKPD disclosure level. The search results show that the level of dependency, financial independence ratio, number of OPDs, and audit findings simultaneously significantly influence the mandatory LKPD disclosure level
FRAUD TRIANGLE PADA PEMERINTAH PROVINSI DI INDONESIA Wulandari, Desi; Oktarida, Anggeraini; Aprianti, Siska
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15322182

Abstract

This study was conducted to analyze the effect of pressure, opportunity, and rationalization factors, each of which is measured using the independent variables of regional autonomy, audit opinion, and employee expenditure ratio on fraud in provincial governments in Indonesia. The research data is secondary data derived from the Audit Report (LHP) on the Provincial Government Financial Report (LKPD) and the District Court's decision in 2018-2022. The research population includes 38 provinces in Indonesia with a total unit of analysis (sample) determined as much as 154 data through purposive sampling technique. The data were collected using documentation techniques which were then analyzed through panel data regression using the EViews 12 application. This study found that regional autonomy has a positive effect on fraud. Employee expenditure ratiohas a negative effect on fraud. Meanwhile, audit opinion does not affect fraud. This study provides information that local governments should be able to tighten internal supervision in line with the implementation of regional autonomy and be aware of various actions that can become pressure, opportunities, and rationalizations to commit fraud. Keywords: Fraud, Regional Autonomy, Audit Opinion, Employee Expenditure Ratio
The Influence of Audit Findings, Follow-Up on Recommendations, and Adequacy of Financial Statement Disclosures on Audit Opinions of Regencies and Cities in Lampung Province Zuryatina, Mutiara; Oktarida, Anggeraini; Wahyudi, Riza
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.23422

Abstract

Examine the influence of audit findings, follow-up actions on audit recommendations, and the adequacy of financial statement disclosures on audit opinions of local government financial statements in Lampung Province from 2019–2023 are the aims of this research. A quantitative approach is adopted by this study, using secondary data from the official website, www.bpk.go.id. The entire population was sampled using a saturated sampling technique with a total of 75 samples in the form of LKPD from districts/cities in Lampung Province taken from 15 entities. This study used SPSS version 26 to conduct a logistic regression analysis. Based on the results of the study, it was found that audit findings partially had a significant negative influence on audit opinions. On the other hand, follow-up on recommendations on audit results and the adequacy of financial statement disclosure did not significantly influence audit opinions. The results of the simultaneous test indicated that the variables Audit Findings, Follow-Up on Recommendations, and Adequacy of Financial Statement Disclosure collectively significantly influenced the Local Government Financial Statements (LKPD) of districts/cities in Lampung Province.
PENGARUH AKUNTABILITAS, KOMPETENSI SDM, DAN SPI TERHADAP KUALITAS LKPD DI KOTA PALEMBANG Adillia, Syahida; Zulkifli; Oktarida, Anggeraini
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17264779

Abstract

This study analyzes the influence of regional financial management accountability, human resource competence, and internal control system on the quality of financial statements of Palembang City Government, which has recently experienced a decline in BPK’s audit opinion. A quantitative method was applied through surveys of 78 financial staff across 32 regional government units, and the data were analyzed using SEM-PLS (SmartPLS 4). The findings show that all three variables have significant positive effects, with an R² value of 68.8%. These results emphasize the critical role of accountability, HR competence, and effective internal control in improving financial reporting quality, particularly in the context of Palembang’s declining audit opinion. Keywords: Accountability, Human Resource Competence, Internal Control System, Quality of Regional Government Financial Statements
Pengaruh Temuan Sistem Pengendalian Internal, Temuan Kepatuhan Peraturan Perundangan, Tindak Lanjut Hasil Pemeriksaan dan Penyelesaian Kerugian Daerah Terhadap Opini Audit Atas Laporan Keuangan Pemerintah Daerah Kota di Pulau Sumatera Alendra, Muhammad Ramadhan; Yulsiati, Henny; Oktarida, Anggeraini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9050

Abstract

This study was conducted with the aim of analyzing the impact of “internal control system findings, compliance with laws and regulations findings, follow-up of examination results, and settlement of regional losses on the audit opinion of the financial statements of municipal governments located on the island of Sumatra”. This study employs a quantitative methodology, utilising secondary data sourced from the official website www.bpk.go.id. The research encompassed 33 cities on the island of Sumatra, comprising a total sample size of 150 individuals. This research employed a purposive sampling technique for sample determination. The hypothesis testing procedure is conducted via logistic regression analysis using Eviews 12 software. The findings indicated that, individually, Internal Control System Findings exert a positive and significant influence on Audit Opinions. The findings regarding adherence to laws and regulations, the follow-up on examination results, and the resolution of regional losses do not significantly impact the audit opinion. Simultaneous testing shows that the variables of Internal Control System Findings, Regulatory Compliance Findings, Follow-Up of Audit Results, and Regional Loss Settlement collectively have a significant influence on the Audit Opinion of the LKPD of the City on the Island of Sumatra.
DETERMINAN PENGELOLAAN DANA DESA DI KECAMATAN RUPIT PROVINSI SUMATERA SELATAN AL-Fiansyah, Rafi; Oktarida, Anggeraini; Husni Mubarok, Muhammad
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10511

Abstract

The aim of this research is to determine the influence of Apparatus Competence, Accountability and the Government's Internal Control System on Village Fund Management in Rupit District. The population in this study were 16 villages in Rupit District. This research used a saturated sampling technique with 64 respondents. Data was collected by distributing questionnaires directly to respondents. The data analysis technique used is multiple linear regression with the help of SPSS 29 software. The results of this research show that Apparatus Competence, Accountability and the Government's Internal Control System partially and simultaneously have a positive and significant effect on Village Fund Management. The Adjusted R Square value is 0.621, which means that Apparatus Competence, Accountability and the Government's Internal Control System have an influence of 62.1% on Village Fund Management.
PENINGKATAN KINERJA UMKM MELALUI DIGITAL MARKETING Anugrah, Meilinda Dwi; Oktarini, Kurnia Widya; Oktarida, Anggeraini; Firmansyah, Firmansyah
Jurnal Daya Saing Vol. 9 No. 2 (2023): Transformasi Kinerja SDM, Perilaku Konsumen, dan Strategi UMKM di Era Digital
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v9i2.1353

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas penerapan digital marketing untuk meningkatkan kinerja UMKM. Pada penelitian ini dilakukan proses evaluasi terhadap efektivitas pemasaran digital, fitur Instagram sebagai media promosi penjualan, hingga volume penjualan Camilam Mumus. Dalam penelitian ini terdapat 51 responden sebagai sampel untuk mengukur masing-masing variabel. Berdasarkan hasil penelitian menunjukkan nilai t-test sebesar 0,00 yang lebih kecil dari 0,05 dan juga nilai R2 sebesar 0,772. Hasil tersebut diperoleh dari hasil pengukuran dengan menggunakan tiga indikator penilaian untuk masing-masing variabel. Berdasarkan kedua variabel tersebut, efektivitas fitur Instagram dapat dikategorikan sebagai faktor promosi yang efektif dan berpengaruh positif terhadap volume penjualan Camilan Mumus.
MSMEs Tax Reform for Financial Sustainability: Financial Literacy, Financial Capability and Capital Structure Hartaty, Sri; Oktarida, Anggeraini
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.438

Abstract

In light of tax sector reforms, this study explores the dynamics of Micro, Small, and Medium-Sized Enterprises (MSMEs), with a particular emphasis on the impact of capital structure, financial literacy, and financial aptitude on these businesses' long-term viability. Structural Equation Modelling with Partial Least Squares (SEM-PLS) analysis was performed on a sample of 231 MSMEs. The findings show a strong positive correlation between capital structure and financial sustainability, financial literacy and capability, and financial capability and capital structure. For educators, practitioners, and policymakers looking to improve MSMEs' financial resilience in the face of changing tax sector reforms, the study offers insightful information.
Co-Authors AA Sudharmawan, AA Adillia, Syahida Ahlillah, Rua Wahyu AL-Fiansyah, Rafi Alendra, Muhammad Ramadhan Aliyah, Ade Zahrah Anugrah, Meilinda Dwi Aprianti, Siska Az Zahra Tobing, Mutiara Desi Wulandari, Desi Dian, Dian Ofasari Fairuz, Nabila Nur FARIDAH Firmansyah Firmansyah Hartaty, Sri Henny Yulsiati Husni Mubarok, Muhammad Khairani, Annisa Masnila, Nelly Meilansari, Selvita Meliana, Irza Oktarini, Kurnia Widya Putri, Khofifah Dekriana Riza Wahyudi Sari , Kartika Rachma susi ardiani Wancik, Zulkifli Zulfalailia Zulkifli Zuryatina, Mutiara