Garuda - Garba Rujukan Digital

PENERAPAN ATTRIBUTE SAMPLING PADA PENGUJIAN KEPATUHAN STRUKTUR PENGENDALIAN INTERN TERHADAP TRANSAKSI PEMBELIAN (Studi Kasus Hotel Sahid Raya Yogyakarta) Meldawati, Lucyani
Jurnal Analisa Akuntansi dan Perpajakan Vol 1 No 2 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

AbstractThis study aims to determine whether the structure of internal control of purchase transactions at Hotel Sahid Raya Yogyakarta is adequate and in the implementation has been obeyed. The research method used in the research to find out is adequate or not is by interview, inspection, and observation. Compliance testing is performed with a stop-or-go sampling model.The results obtained from this study are: First, based on the results of interviews and observations obtained components internal control structure of purchase transactions at Hotel Sahid Raya Yogyakarta has been adequate.Secondly, based on the compliance test, it is found that the internal control structure of the purchase transaction at Hotel Sahid Raya Yogyakarta has been complied with.Â Keywords: internal control structure, controlling test, stop-or-go sampling

PENERAPAN ATTRIBUTE SAMPLING PADA PENGUJIAN KEPATUHAN STRUKTUR PENGENDALIAN INTERN TERHADAP TRANSAKSI PEMBELIAN (Studi Kasus Hotel Sahid Raya Yogyakarta) Meldawati, Lucyani
Jurnal Analisa Akuntansi dan Perpajakan Vol. 1 No. 2 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

AbstractThis study aims to determine whether the structure of internal control of purchase transactions at Hotel Sahid Raya Yogyakarta is adequate and in the implementation has been obeyed. The research method used in the research to find out is adequate or not is by interview, inspection, and observation. Compliance testing is performed with a stop-or-go sampling model.The results obtained from this study are: First, based on the results of interviews and observations obtained components internal control structure of purchase transactions at Hotel Sahid Raya Yogyakarta has been adequate.Secondly, based on the compliance test, it is found that the internal control structure of the purchase transaction at Hotel Sahid Raya Yogyakarta has been complied with.Â Keywords: internal control structure, controlling test, stop-or-go sampling

The role prescriptions of women leaders to achieve competitive advantage Meldawati, Lucyani; Amalia, Fisy; Furqan, Andi Chairil; Faliza, Nur; Yuwanda, Tonny
BISMA (Bisnis dan Manajemen) Vol. 15 No. 2 (2023)
Publisher : Universitas Negeri Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/bisma.v15n2.p187-209

This study examines the differences between male and female leadership in the SMEs sector. It investigates the influence of innovative work behaviour preceded by psychological empowerment on competitive advantage in each dimension. This study uses a quantitative approach to distribute questionnaires to 254 Indonesian SMEs. Path analysis was used in this study by calculating factor loading, composite reliability, Average Variance Extracted (AVE), discriminant validity, and the structural model. To analyse the differences between female and male entrepreneurs, this study employs multi-group analysis, which can explain the phenomenon of this research. These findings explain that psychological empowerment has been found to increase innovative work behaviour, and innovative work behaviour has also been found to mediate the relationship between psychological empowerment and dimensions of competitive advantage. In addition, female leadership is superior in terms of time to market, where innovative employees led by a woman will develop new products faster to enter the market. On the other hand, male leadership is superior in the delivery dependability dimension, where innovative employees led by a man prioritise speed and responsiveness in serving customers.

Achieving Sustainable Development Goals (SDGs) Through Government Effectiveness and Control Over Corruption (A Cross-Country Study) Indriyani, Dita; Abdullah, Muhammad Ikbal; Furqan, Andi Chairil; Meldawati, Lucyani; Megawati, Megawati
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1051

This research is driven by the enormous challenges in achieving the Sustainable Development Goals (SDGs), often hampered by weak governance and rampant corruption in many countries. Therefore, this research aims to determine the impact of controlling corruption and the effectiveness of global governance on achieving SDG 16. The method used in this research is purposive sampling using cross-country quantitative data from 2017 to 2021, with the final sample consisting of 145 countries and a total of 725 observations. Data is collected from various international sources such as the World Bank, Transparency International, Sustainable Development Report, and Human Development Report. Hypotheses were formulated and tested using multiple linear regression analysis using the STATA-17 software program. The research results show that government effectiveness and the Corruption Perception Index (CPI) positively affect achieving SDG 16. Countries that score higher in indicators of government effectiveness and control of corruption tend to make better progress in achieving SDG 16, and vice versa. Therefore, strengthening efforts to achieve SDG 16 requires political reform to strengthen state institutions, increase transparency and accountability, and ensure effective control over anti-corruption.

Meningkatkan Akuntabilitas dan Transparansi Pengelolaan Keuangan Desa dengan E-Government Erwinsyah, Erwinsyah; Zahra, Femilia; Meldawati, Lucyani; Karim, Fikry; Saleh, Fadli Moh; Masruddin, Masruddin
Jurnal Abdidas Vol. 6 No. 1 (2025): February 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v6i1.1118

Desa Porame merupakan salah satu desa yang terletak di Kabupaten Sigi. Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018, kepala desa wajib menyampaikan pertanggungjawaban keuangan secara transparan. Meskipun SISKEUDES telah diterapkan di Desa Porame, kendala yang dihadapi adalah kurangnya kapabilitas sumber daya manusia dalam pengelolaan keuangan. Pengabdian ini bertujuan meningkatkan akuntabilitas dan transparansi pengelolaan keuangan Desa Porame melalui penggunaan Sistem Keuangan Desa (SISKEUDES) dan Website Desa. Melalui sosialisasi dan pelatihan, diharapkan pemerintah desa mampu mengelola keuangan dengan lebih akuntabel dan transparan. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai akuntabilitas keuangan desa serta kemampuan mengoperasikan SISKEUDES. Penggunaan website desa juga diimplementasikan untuk mempermudah akses informasi publik dan meningkatkan partisipasi warga

Improving the Management of School Operational Assistance (SOA) Grants Through Expenditure Governance Abdullah, M. Ikbal; Masdar, Rahma; Karim, Fikry; Din, Muhammad; Zahra, Femilia; Furqan, Andi Chairil; Munawarah, Munawarah; Iqbal, Muhammad; Masruddin, Masruddin; Hadi, Suryadi; Betty, Betty; Meldawati, Lucyani; Naida, Nasrun; Megawati, Nani
Economic and Business Horizon Vol. 1 No. 3 (2022): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.3.2022.71

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. The SOA program policy, programmed in elementary and junior high schools, is one form of policy implementation with the aim of equity and improving the quality of basic education. Therefore, SOA funds must be managed properly and carried out orderly and responsibly. The management of SOA funds is the principal’s responsibility, assisted by the SOA Treasurer. However, in practice, there was a misappropriation of SOA funds. The misappropriation of SOA funds was found to several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning aspects, implementation aspects, and accountability aspects. In the implementation aspect, it was found that, basically, all use of the budget was in accordance with the technical guidelines. Still, the lack of socialization among parents caused many parties to misunderstand the problem of SOA funds, even though socialization is a very important stage in determining the success and smooth implementation of the program. In accountability, not a few schools have difficulty compiling financial reports because not all schools have competent personnel in their fields. Furthermore, in the 2021 Supreme Audit Agency’s (BPK/Badan Pemeriksa Keuangan) audit report, there are findings obtained by Supreme Audit Agency, one of which is that there are weaknesses in the administration and accountability of School Operational Assistance funds (SOA) in Tojo Una Una, Central Sulawesi, Indonesia. Therefore, it is necessary to do service in the form of socialization related to the administration of the SOA Fund Treasurer, which will be framed in an effective communicative and relaxed manner so that it can provide a stimulus to participants so that they can comprehensively understand administrative technicalities in accordance with the latest developments in the Regulation of the Minister of Internal Affairs No. 24 of 2020 concerning administration for the management of SOA grants.

Netnography Analysis : Digital Society's Perception of The Influence of Local Revenue on The Development of Palu City Selvyana; Karim, Fikry; Meldawati, Lucyani; Masruddin
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1120

The study aims to determine perceptions among the people of Palu city on Intagram@palu.kota posts related to news uploads and people's perceptions in the comments column regarding the development of the Palu City Region, social media which are the most frequently visited pages, namely Instagram@palu.kota, and Tiktok@Info Palu. In depth, we conducted this research to analyze the impact of uploads in the social media platform on Public Perceptions related to the Regional Development of Palu City with a qualitative approach with the netnography method because this method makes it easier for the author to analyze the perceptions or comments of the digital community on social media as a source of data for this research. We made this research to understand how much influence the level of concern of the digital community of Palu City to find out the utilization and use of PAD funds in the development of Palu City through content analysis interactions in online media forums related to the issue of Palu City Development. The results showed that users of social media forums including Instagram and tiktok are increasingly varied in giving comments both containing positive or negative assessments to the Palu City Regional government in Regional Development, especially in the Public area.The conclusion of this article is that a better understanding of the perceptions of digital communities can help the government in designing policies that are more effectively accepted by digital communities by involving them in the dialogue and decision-making forums of the Palu City Regional government so that they can run more effectively and sustainably.This research also contributes to the literature on netnography and digital community participation in the context of Regional Development.

The Influence of Local Original Revenue and Capital Expenditure on the Financial Performance of District/City Governments in Central Sulawesi Province in 2019-2023 Afgymnastiardin, Afgymnastiardin; Masdar, Rahma; Chairil Furqan, Andi; Masrudin, Masrudin; Meldawati, Lucyani
International Journal of Social Science, Education, Communication and Economics Vol. 4 No. 1 (2025): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v4i1.490

Performance is an achievement that can be achieved by an organization within a certain period of time. Regional financial performance or regional capacity is one measure that can be used to see the ability of a region to run the regional economy. This study aims to determine and analyze the effect of regional original income and capital expenditure on regional financial performance, as well as to determine which variables have the most dominant influence on regional financial performance in districts/cities in Central Sulawesi province. The data processed is secondary data from the annual reports of districts/cities in Central Sulawesi province for 2019-2023 which were taken with total sampling. The method used in this study is the multiple linear regression analysis method using the SPSS 25 application. The results of this study indicate that: regional original income does not have a significant effect on regional financial performance and capital expenditure has a negative and significant effect on regional financial performance.

Analysis of User Perspectives on Features of Regional Government Information System (SIPD RI) in Palu Afrilia, Viki; Furqan, Andi Chairil; Karim, Fikry; Meldawati, Lucyani
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.956

This research seeks to examine how users perceive the functionalities of the Regional Government Information System of the Republic of Indonesia (SIPD RI) as implemented in Palu City. The analysis is grounded in the End-User Computing Satisfaction (EUCS) framework, which encompasses five core dimensions: Content, Accuracy, Format, Ease of Use, and Timeliness. A quantitative approach was employed by distributing structured questionnaires to 230 respondents, all of whom are SIPD RI users across 41 Regional Government Organizations (OPD) in Palu City. Data analysis was conducted using SPSS software, encompassing assessments of instrument validity and reliability, tests for normality, multicollinearity, and heteroscedasticity, as well as the application of multiple linear regression to evaluate relationships among variables. The findings indicate that, on a partial basis, the variables of Content, Accuracy, and Format exert a significant and positive influence on user satisfaction. In contrast, Ease of Use and Timeliness do not exhibit a statistically significant impact, although their contributions remain positive. The main limitation of this study lies in its scope, which is confined to SIPD RI users within Palu City, and in its reliance on a closed-ended questionnaire, which limits the exploration of users’ subjective experiences and perceptions. Nevertheless, the study provides valuable insights by identifying key aspects of SIPD RI that require improvement and offering practical recommendations for system developers and local governments to enhance the sustainable utilization of SIPD RI. This research seeks to examine how users perceive the functionalities of the Regional Government Information System of the Republic of Indonesia (SIPD RI) as implemented in Palu City. The analysis is grounded in the End-User Computing Satisfaction (EUCS) framework, which encompasses five core dimensions: Content, Accuracy, Format, Ease of Use, and Timeliness. A quantitative approach was employed by distributing structured questionnaires to 230 respondents, all of whom were SIPD RI users across 41 Regional Government Organizations (OPD) in Palu City. Data analysis was conducted using SPSS software, encompassing assessments of instrument validity and reliability, tests for normality, multicollinearity, and heteroscedasticity, as well as the application of multiple linear regression to evaluate relationships among variables. The findings indicate that, on a partial basis, the variables of Content, Accuracy, and Format exert a significant and positive influence on user satisfaction. In contrast, Ease of Use and Timeliness do not exhibit a statistically significant impact, although their contributions remain positive. The main limitation of this study lies in its scope, which is confined to SIPD RI users within Palu City, and in its reliance on a closed-ended questionnaire, which limits the exploration of users' subjective experiences and perceptions. Nevertheless, the study provides valuable insights by identifying key aspects of SIPD RI that require improvement and offering practical recommendations for system developers and local governments to enhance the sustainable utilization of SIPD RI.

Force Majeure: Impact on the Occupation Level of the Hospitality Industry in Palu City Meldawati, Lucyani; Mustamin, Mustamin; Afdalia, Nadhira; Betty, Betty; Yuniar, Latifah Sukmawati; Erwinsyah, Erwinsyah; Gunarsa, Arif; Putra, Yosua Angkasa
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3668

The hospitality industry in Palu City experienced rapid growth until it was abruptly disrupted by two major force majeure events: a series of natural disasters in 2018 and the global coronavirus pandemic beginning in 2020. These events caused significant physical and economic damage, particularly to star-rated hotels. This study aims to examine the impact of force majeure on hotel occupancy rates in Palu City, focusing on the periods preceding, during, and following both crises. Using a descriptive comparative method, the research analyzed data collected through interviews, observation, and documentation from ten selected star-rated hotels in Palu City. Quantitative data were supported by visual figures and tables that showed changes in hotel units, room availability, and occupancy levels over several years. The results indicate a sharp decline in hotel operations after each event, followed by a gradual recovery during the new normal period. Occupancy rates dropped as low as 15 per cent in 2020 but rebounded to 70–80 per cent in 2021. The study concludes that while the hospitality sector in Palu is highly vulnerable to external shocks, it also demonstrates resilience through adaptation and recovery strategies.

Title

Found 13 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 13 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 13 Documents
Search