Article Per Year (5 Year)
p-Index From 2020 - 2025
1.259
P-Index
This Author published in this journals
All Journal JAE (Jurnal Akuntansi dan Ekonomi) Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Oktarida, Anggeraini
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
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.
DETERMINAN KINERJA KEUANGAN PEMERINTAH DAERAH DI PROVINSI SUMATERA SELATAN Zulfalailia; Faridah; Oktarida, Anggeraini
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i3.23572

Abstract

The financial performance of regional governments in the regency/city of South Sumatra Province is the focus of this study, which seeks to identify the partial and simultaneous influences of regional original income, balancing funds, capital expenditures, and prosperity levels. This study makes use of secondary data derived from the Regency/City Budget Realisation Report for South Sumatra Province for the fiscal year 2018–2022, which is a part of the Regional Government Financial Report (LKPD). This study use multiple linear regression and the classical assumption test for its analysis. Research shows that (1) Original Regional Income significantly affects the financial performance of regional governments in a good way. (2) When it comes to the budgetary performance of regional governments, Balancing Funds are a major factor. (3) The financial performance of regional governments is unaffected by capital expenditures. (4) The fiscal health of municipalities is positively correlated with the degree of prosperity. There is a strong and substantial relationship between the level of prosperity, regional original income, balancing funds, capital expenditures, and regional government financial performance.
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
Co-Authors AA Sudharmawan, AA Adillia, Syahida Ahlillah, Rua Wahyu Aliyah, Ade Zahrah Aprianti, Siska Desi Wulandari, Desi FARIDAH Khairani, Annisa Riza Wahyudi Sari , Kartika Rachma Wancik, Zulkifli Zulfalailia Zulkifli Zuryatina, Mutiara