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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

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.

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.

Sosialisasi Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Pada SMP Lab School UNTAD Karim, Fikry; Saleh, Fadli Moh.; Meldawati, Lucyani; Lande, Marisa Pratiwi
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2023): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v2i2.18

Program Bantuan Operasional Sekolah (BOS) yang diberikan oleh pemerintah berfungsi untuk mendukung dan mendanai operasional di sekolah. Namun keberhasilan program pemerintah ini tidak lepas dari pengelolaan keuangan di sekolah. Salah satu faktor yang mempengaruhi keberhasilan program Bantuan Operasional Sekolah (BOS) adalah pengelolaan dana dan semua sumber daya yang tersedia dalam program Bantuan Operasional Sekolah (BOS). Pada Surat Edaran nomor SE-02/PJ/2006 mengenai “Pedoman pelaksanaan kewajiban perpajakan dengan penggunaan dana BOS oleh bendaharawan atau penanggung jawab pengelolaan penggunaan dana BOS di masing-masing unit penerima”. Dalam hal ini Bendahara BOS merupakan bendahara yang ditunjuk oleh pemerintah yang berada di lingkungan Instansi Sekolah, memiliki kewajiban memotong dan memungut pajak atas belanja pegawai, belanja barang modal dan lainnya. Pelaksanaan kegiatan pengabdian pada masyarakat berlangsung pada hari hari jumat, tanggal 12 Agustus 2022, jam 13.30 sampai dengan jam 15.00 WITA, bertempat di SMP Lab School Untad, yang beralamatkan di Jl. beralamat di Jl. Setia Budi, Palu timur, Besusu Tengah, Kec. Palu Timur, Kota Palu, Sulawesi Tengah. Kegiatan tersebut dihadiri oleh 30 orang yang terdiri dari kepala sekolah, bendahara BOS, dan guru. Tim pengabdi secara keseluruhan memberikan pemaparan mengenai Perhitungan Pajak Dana Bantuan Operasional Sekolah (Bos). Setelah melakukan pemaparan materi, tim pengabdi mengadakan diskusi bersama peserta mengenai permasalahan yang mereka hadapi berkaitan dengan Perhitungan Pajak Dana BOS

THE EFFECT OF LEADERSHIP STYLE, ORGANIZATIONAL COMMITMENT, AND UNDERSTANDING OF GOOD GOVERNANCE ON GOVERNMENT AUDITOR PERFORMANCE IN BPKP CENTRAL SULAWESI REPRESENTATIVE Masdar, Rahma; Pattawe, Abdul; Meldawati, Lucyani
Tadulako Social Science and Humaniora Journal Vol. 1 No. 1 (2020): Tadulako Social Science and Humaniora Journal
Publisher : LPPM Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aimed to determine and analyze the influence of leadership style, organizational commitment, and understanding of good governance on auditor performance. This study used a purposive sampling method by giving criteria for sampling. Data collection was carried out by distributing questionnaires to BPKP auditors. Primary data were obtained from the responses of respondents through the distribution of questionnaires, observations and interviews. Data were analyzedusing Multiple Linear Regression with the help of IBM SPSS Statistics 25. The results showed that leadership style, organizational commitment, and understanding of good governance simultaneously had a significant effect on auditor performance. Partially, leadership style had a significant effect on auditor performance, organizational commitment had a significant effect on auditor performance, and understanding of good governance had a significant effect on auditor performance.

THE EFFECT OF APPARATUS COMPETENCE IN VILLAGE FUND MANAGEMENT AND THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) ON THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT (A SURVEY AT VILLAGE OFFICES THROUGHOUT MASAMA DISTRICT): Lestari, Ni Komang Sindy; Masdar, Rahma; Din, Muhammad; Meldawati, Lucyani; Betty, Betty
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53365

Abstract This study aimed to analyze the effect of village fund management officials’ competence and the implementation of the Village Financial System on the accountability of village fund management. The research problem focused on weaknesses in village fund accountability at the village government level. This study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 70 village officials involved in village fund management. Multiple linear regression analysis was applied to analyze the data. The results show that the competence of village fund management officials has a positive and significant effect on village fund management accountability. In addition, the implementation of the Village Financial System has a positive and significant effect on accountability. Simultaneously, both variables significantly influence village fund management accountability. This study concludes that improving officials’ competence and optimizing the village financial system play an important role in enhancing accountability in village fund management. Keywords: officials’ competence, village financial system, accountability, village funds

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