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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan FINANCIAL : JURNAL AKUNTANSI Journal of Islamic Accounting and Finance Research Penamas: Journal of Community Service Jurnal Ilmiah Pengabdian dan Inovasi Basic and Applied Accounting Research Journal Jurnal Akuntansi, Keuangan dan Perpajakan Kapuas
Indriani, Ika Kurnia
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Comparative study on the application of green accounting based on university social responsibility at Universities in Pontianak Prasetyo, Henri; Indriani, Ika Kurnia; Widodo, Agus
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.6316

Abstract

Purpose - The purpose of this research is to know the difference of university social responsibility on green accounting implementation at Tanjungpura University with other universities in Pontianak City.  Green accounting is a style of accounting that describes efforts to incorporate environmental benefits and costs into making economic decisions or business financial results.Method - The objects of this research are audit committee, internal auditors, internal supervisory units and officers, lecturers, or staff at universities in Pontianak City who know about responsibility in managing the environment. This study uses accidental sampling in Tanjungpura University, Pontianak State Polytechnic, Muhammadiyah University of Pontianak, and Panca Bhakti University. The data analysis in this study was done by using Mann Whitney U-test.  Result - The results of this study indicate that there are significant differences between the Tanjungpura University with other universities in Pontianak City on environmental involvement, environmental reporting, and environmental audit; while for environmental concern, there is no difference between the University Tanjungpura with other universities in the Pontianak City.Implication - Universities in Pontianak City are suggested to improve their performance related to the environment, especially in environmental involvement, environmental reporting, and environmental audit.Originality - This research is the first study that used four universities as the research objects.
Pengaruh Realisasi Anggaran Pendapatan dan Belanja Daerah dalam Penanganan Pandemi di Indonesia Indriani, Ika Kurnia
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 2 (2023): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i2.1130

Abstract

Realizing the regional revenue and expenditure allocation has essential for coping with the COVID-19 pandemic. The assessment of the effect of budget realization attempts to determine the significance of budget realization in the case of COVID-19. This study employs a quantitative methodology and multiple regression analysis. This study uses a saturation sampling of 34 provinces and 93 municipalities throughout Indonesia. The results indicated that (H1) PAD and (H4) DAK had a significant effect, with values of 0.000 and 0.008. The realization of the regional budget influences the region's success in overcoming the pandemic by 76.5% simultaneously. This research demonstrates that the regional budget's capacity significantly impacts efforts to prevent the pandemic in Indonesia. Abstrak Realisasi anggaran pendapatan dan belanja daerah memiliki peran penting dalam penanggulangan pandemi di Indonesia. Penilaian pengaruh realisasi anggaran ini bertujuan untuk melihat singnifikansi realisasi anggaran terhadap kasus COVID-19 yang terjadi. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis statistik regresi berganda. Penelitian ini menggunakan sampling jenuh berupa 34 provinsi dan 93 kota di Indonesia. Hasil penelitian menunjukkan bahwa (H1) PAD dan (H4) DAK berpengaruh signifikan dengan nilai 0,000 dan 0,008. Realisasi anggaran daerah secara simultan berpengaruh terhadap keberhasilan daerah untuk menaggulangi pandemi dengan presentase 76,5%. Hal ini menunjukan bahwa kapasitas anggaran daerah sangat berpengaruh terhadap penanggulangan pandemi di Indonesia.
PENGARUH KAPASITAS ANGGARAN DAERAH TERHADAP KASUS COVID 19: STUDI PADA PEMERINTAH DAERAH DI KALIMANTAN BARAT Indriani, Ika Kurnia; Widodo, Agus; Rukmi, Murti Puspita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 3 (2021): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (814.16 KB) | DOI: 10.36694/jimat.v12i3.365

Abstract

The covid 19 pandemic has had a major impact on regional economic conditions. The assessment of the financial condition of the regional government is one way to see the effect of budget capacity on the case of covid 19. The financial condition of the regional government will be seen from the high dimensional index value. This study aims to analyze the effect of budget capacity on cases of covid 19 and obtain a dimensional index of financial condition as an indicator of the region's ability to deal with the covid 19 pandemic. The results show that budget capacity of local government have simultaneous effect on covid 19 cases with sig. 0,001. PAD sig. 0,001, DAK sig 0,001, and regional capital expenditures sig. 0,012 have an partial effect on cases of covid 19 . The financial condition of the regional government in West Kalimantan in good condition. This is illustrated by the best service solvency index being Sekadau, Ketapang, Landak, and Pontianak, the best financial independence dimension index is Pontianak, the best service solvency dimension index is Kayong Utara and Kapuas Hulu.
The Pelatihan Pengelolaan Keuangan dan Pemasaran Produk Pada Destinasi Wisata Kampung Caping Kota Pontianak: KAMPUNG CAPING TOURISM DESTINATION PONTIANAK CITY'S PRODUCT MARKETING AND FINANCIAL MANAGEMENT TRAINING Fiorintari, Fiorintari; Widodo, Agus; Cahyowati, Anik; Wana, Desty; Lestari, Melati Pramudita; Triani, Merry; Rukmi, Murti Puspita; Indriani, Ika Kurnia; Sari, Wida Arindya; Nugroho, Yohanes Adi
Kapuas Vol. 3 No. 2 (2023): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v3i2.546

Abstract

The implementation of community service aims to provide training and empower the community regarding the importance of financial management and awareness of the potential of tourist villages. This community service activity is carried out by providing material on simple financial management based on SAK EMKM, and providing an understanding that people can realize and make their living environment a tourist destination. The results of this activity the participants were able and able to compile simple financial reports based on SAK ETAP and were able to describe what potentials exist in the Caping Tourism Village, Pontianak City.
PENILAIAN KETANGGUHAN KAPASITAS ANGGARAN DAERAH DI MASA PANDEMI COVID 19 Indriani, Ika Kurnia; Widodo, Agus; Dewi, V. Ananta Wikrama Tungga
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.467

Abstract

Ketangguhan kapasitas anggaran daerah menjadi faktor penting didalam penanggulangan pandemi covid 19 di Indonesia. Anggaran menjadi kunci pertumbuhan ekonomi dan pemulihan kondisi pasca pandemi covid 19. Indeks kapasitas anggaran menunjukkan kemampuan daerah didalam mengelola keuangan dimasa pandemi covid 19. Indeks kapasitas anggaran bertujuan untuk menilai ketahanan kapasitas anggaran jika dihadapkan dengan kondisi tidak terduga. Tiga indikator utama penilaian yaitu solvabilitas anggaran, kemandirian keuangan, dan solvabilitas layanan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik perhitungan aritmatika dan geometri untuk menentukan indeks ketahanan kapasitas anggaran daerah. Hasil penilaian indeks kapasitas anggaran menunjukkan provinsi DKI Jakarta, Banten, dan Papua Barat sebagai daerah dengan indeks tertinggi di Indonesia. Pemerintah provinsi tersebut memiliki ketahanan kapasitas anggaran terbaik dimasa pandemi covid 19.Kata kunci: Kapasitas Anggaran, Solvabilitas Anggaran, Kemandirian Keuangan, Solvabilitas Layanan, Covid 19.
Workshop Big Data Analysis bagi Mahasiswa Akuntansi di Kota Pontianak: Upaya Peningkatan Aplikasi Teknik Rasio dan Indeks Keuangan Indriani, Ika Kurnia; Prasetyo, Henri; Cahyowati, Anik; Widodo, Agus; Nugroho, Yohanes Adi; Perdhiansyah, Perdhiansyah; Rukmi, Murti Puspita; Nur, Uray M.; Soraya, Soraya; Mahyus, Mahyus
Penamas: Journal of Community Service Vol. 5 No. 1 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i1.1680

Abstract

Big data has become a new phenomenon amidst the development of technology and easy access to information. This condition significantly affects research in the field of accounting. Accounting students are academics who have the opportunity to conduct quantitative research. Ratio and index techniques are one step in utilizing the ease of accessing financial reports. However, there are still many accounting students who have not utilized big data due to a lack of knowledge. The purpose of this workshop is to introduce how to use big data analysis techniques easily and quickly. This workshop was held to improve the analytical skills of accounting students with financial data. The evaluation method uses a rubric for assessing financial report analysis practicums. The results of this community service have succeeded in increasing students’ insight and statistical analytical skills using the Microsoft Excel program. A total of 10 participants have applied ratio and index techniques and have completed calculations for 558 municipal financial data in Indonesia.
Workshop Penggunaan Aplikasi SPSS Pada Penelitian Big Data Bidang Akuntansi di Kota Pontianak Indriani, Ika Kurnia; Prasetyo, Henri; Soraya; Mahyus; Cahyowati, Anik; Widodo, Agus; Rukmi, Murti Puspita; Nugroho, Yohanes Adi; Cahyowati, Perdhiansyah; Nur, Uray M.
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 3 No. 3 (2025): Jurnal Ilmiah Pengabdian dan Inovasi (Maret)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v3i3.564

Abstract

Improving the quality of accounting research in Pontianak City could be done by increasing students' ability to process big data and operate SPSS applications. The increasingly massive development of technology provides convenience in obtaining entity financial information. The quality of financial information will determine stakeholder policies in the future. The ability of accounting students to process financial data will be an added value in the world of work. This workshop was conducted using two methods; delivering materials and mentoring in practicums. Participants who attended this activity numbered 51 people from accounting students of DIII, DIV, S1, and S2 study programs from Pontianak State Polytechnic and Tanjungpura University. The results achieved from this workshop were increased knowledge and skills of participants in applying the SPSS program for big data processing. At the same time, it produces the ability to identify data types, input data, and process data to interpret SPSS output in the form of descriptions.
The Local Government Budget Resilience: Anticipatory, Coping, and Vulnerability Indexes Indriani, Ika Kurnia; Agus Widodo; Anik Cahyowati
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.09

Abstract

The primary determinant for managing the financial distribution consequences of the COVID-19 pandemic is the resilience of the local budget. Having a substantial budget will facilitate the implementation of strategic programmes by the municipal administration during the COVID-19 epidemic, while also ensuring the maintenance of regional economic growth. The budget capability evaluation attempts to evaluate the proficiency of municipal governments in Indonesia in managing the APBD. The evaluation of budget resilience employs a descriptive quantitative methodology that encompasses three dimensions: anticipatory capacity, coping capacities, and vulnerability. The evaluation employed secondary data through the process of archive analysis. The assessment results indicated that the municipalities of Mataram, Tidore, Batam, and Sabang achieved the highest budget resilience index. The government with the highest ranking possesses the capacity to effectively manage unanticipated issues such as the COVID-19 pandemic. However, the municipalities of Bengkulu, Bontang, and Tegal showed the lowest budget capacity index. The local government with the lowest index must enhance the management system of APBD to optimise its response to the economic consequences afterwards the COVID-19 pandemic.
Co-Authors Agus Widodo AGUS WIDODO Agus Widodo Anik Cahyowati B2092151009, PERDHIANSYAH Cahyowati, Anik Cahyowati, Perdhiansyah Dewi, V. Ananta Wikrama Tungga Fiorintari, Fiorintari Lestari, Melati Pramudita Mahyus Mahyus, Mahyus Merry Triani Murti Puspita Rukmi Nur, Uray M. Prasetyo, Henri Sari, Wida Arindya Soraya Soraya Soraya Wana, Desty Yohanes Adi Nugroho