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All Journal Jurnal Bina Praja Balance : Jurnal Akuntansi dan Manajemen Innovative: Journal Of Social Science Research Media Akuntansi Perpajakan
NALIEN, ELVIRA MULYA
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analisis Kemampuan Keuangan Daerah Kabupaten Bone dalam Pengembalian Pinjaman Pemulihan Ekonomi Nasional Arsyad, Andi Nurul Aulia; Nalien, Elvira Mulya
Jurnal Bina Praja Vol 16 No 2 (2024)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.16.2024.307-320

Abstract

Regional loans provide consequences for regions to make payments on the loan at the specified time. This article aims to find out how Bone Regency's financial capacity is to pay off PEN loans over the next eight years, analyzed using Debt Service Coverage Ratio (DSCR) by Mahmudi. DSCR consists of eight indicators, namely Regional Original Income, General Allocation Funds, Profit Sharing Funds, Reforestation Fund Profit Sharing Funds, Mandatory Expenditures, Loan Principal Installments, Loan Interest and Other Loan Costs. This article uses a qualitative approach using quantitative data. Data collection techniques include Semi-Structured Interviews, Passive Participant Observation and Documentation. The research results show that Bone Regency has the ability to repay PEN loans in the next 8 years and meets the minimum DSCR score criteria of 2.5 points. There are no obstacles in repaying PEN loans, but regional finances in 2024 are predicted to be burdened due to the implementation of regional elections. Efforts made to overcome obstacles to repaying PEN loans are by producing good financial reports. Also to anticipate a budget deficit that may occur in 2024, by budgeting a reserve fund that starts in 2022 and can be disbursed in 2024.
Optimalisasi Penganggaran Keuangan Daerah di Kecamatan Padangsidimpuan Selatan Kota Padangsidimpuan Provinsi Sumatera Utara Rangkuti, Ramy Afifah; Utomo, Decky Dwi; Nalien, Elvira Mulya
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i3.701

Abstract

Penulisan ini bertujuan untuk mengetahui pengoptimalisasian anggaran keuangan daerah yang dilakukan oleh Kecamatan Padangsidimpuan Selatan Kota Padangsidimpuan Provinsi Sumatera Utara. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan deskriptif kualitatif. Teknis analisis yang digunakan dalam penelitian ini adalah teknik analisis deskriptif yang diperoleh secara komprehensif, yang kemudian diuraikan sehingga diperoleh gambaran yang sistematis dan jelas. Jenis pengumpulan data dilakukan dengan cara wawancara dan observasi. Dari data tahun sebelumnya dapat disimpulkan bahwa pengelolaan keuangan daerah di Kecamatan Padangsidimpuan Selatan yang meliputi  perencanaan, penganggaran, penatausahaan, pelaporan, pertanggungjawaban, dan pengawasan keuangan sebelumnya telah berjalan dengan baik. Sedangkan informasi terbaru ini dengan adanya kebijakan efisiensi anggaran sebagai upaya pemerintah untuk mengoptimalkan penggunaan dana negara dengan cara mengurangi pemborosan dan meningkatkan efektivitas pengeluaran,  Kecamatan Padangsidimpuan Selatan melakukan perubahan perencanaan anggaran. Anggaran sangat berperan penting dalam pelaksanaan program kerja pemerintahan. Tanpa adanya anggaran yang memadai, memungkinkan suatu rencana maupun program kerja pemerintah tidak dapat tercapai dengan baik.  Anggaran membantu dalam merencanakan juga memprioritaskan pengeluaran keuangan. Oleh karena itu, sejalan dengan adanya kebijakan efisiensi anggaran perlu dilakukan perubahan perencanaan anggaran keuangan sesuai dengan prioritas rencana program kerja pemerintah di Kecamatan Padangsidimpuan Selatan.   This paper aims to determine the optimization of the regional financial budget carried out by Padangsidimpuan Selatan District, Padangsidimpuan City, North Sumatra Province. The research method used is a case study with a qualitative descriptive approach. The analysis technique used in this study is a descriptive analysis technique that is obtained comprehensively, which is then described so that a systematic and clear picture is obtained. The type of data collection is done by interview and observation. From the previous year's data, it can be concluded that regional financial management in Padangsidimpuan Selatan District which includes planning, budgeting, administration, reporting, accountability, and financial supervision has previously been running well. While this latest information with the existence of a budget efficiency policy as an effort by the government to optimize the use of state funds by reducing waste and increasing the effectiveness of spending, Padangsidimpuan Selatan District has made changes to budget planning. The budget plays a very important role in the implementation of government work programs. Without an adequate budget, it is possible that a government plan or work program cannot be achieved properly. The budget helps in planning and prioritizing financial expenditures. Therefore, in line with the existence of budget efficiency policies, it is necessary to make changes to financial budget planning in accordance with the priority of the government's work program plan in Padangsidimpuan Selatan District.  
Optimalisasi Penerimaan Pajak Daerah di Kota Baubau: Analisis Implementasi Sistem Digital dan Peran Camat-Lurah Haykal, Mohammad Iman; Utomo, Decky Dwi; Nalien, Elvira Mulya; Ardiensyah, Ardiensyah
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8359

Abstract

Local taxes are one of the main sources of regional original revenue and play a crucial role in supporting development and public services in Baubau City. In response to the challenges of increasing tax revenue, the Baubau City Government has implemented a digital system for tax payments and optimized the role of district and sub-district officials as the front line in taxpayer outreach and data collection. This study aims to analyze the effectiveness of digital technology implementation and the involvement of local government officials in enhancing local tax revenue. The method used is a qualitative study with a policy analysis approach and literature review based on official government documents and reports on the implementation of the digital system. The results show that the use of QRIS-based payment systems and digital applications has facilitated citizens in fulfilling their tax obligations, improved transparency, and minimized tax leakage. Furthermore, district heads and sub-district leaders play a strategic role in raising awareness, collecting data, and reminding citizens about tax payments, thereby increasing public participation. The government has also adjusted tax rates and simplified administration through an integrated system, which has had a positive impact on increasing local tax revenue. Despite challenges such as limited infrastructure and digital literacy, these efforts represent a progressive step in local tax management in Baubau City. Moving forward, strengthening digital infrastructure and improving the capacity of local officials are essential to support the smart city vision and ensure sustainable tax revenue.
Efektivitas Pengawasan Internal dan Eksternal dalam Pengelolaan Keuangan Perpajakan di Tingkat Kecamatan Seiko, Shoonen Matahari; Ardiensyah, Ardiensyah; Nalien, Elvira Mulya
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19915

Abstract

Financial management of taxation at the sub-district level requires effective supervision to ensure accountability and transparency in revenue collection and utilization. This study aims to analyze the effectiveness of internal and external supervision in financial management of taxation at the sub-district level based on a literature review from Sinta-indexed journals and trusted sources. The research method uses library research with a descriptive qualitative approach. The findings indicate that internal supervision conducted by sub-district officials and inspectorates plays a crucial role in preventing irregularities and improving financial report quality. External supervision by the Audit Board of Indonesia (BPK) and the community also contributes to transparency and accountability. However, supervision effectiveness is hindered by limited human resources, suboptimal regulations, and lack of community participation. This study recommends enhancing internal supervisors’ capacity, strengthening regulations, and leveraging information technology to support more effective supervision.
Evaluasi Pengelolaan Dana Operasional Kecamatan Binamu Kabupaten Jeneponto Amin, Aqeel Fadhlurrahman; Ardieansyah, Ardieansyah; Nalien, Elvira Mulya
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19255

Abstract

This study aims to evaluate the effectiveness of operational fund management in Binamu District, Jeneponto Regency. The focus of this study is to analyze the planning, organizing, implementing, and supervising process of sub-district operational funds and to identify factors that influence their management. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, observations, and documentation studies. The results of the study indicate that the management of operational funds in Binamu District has not been fully optimal. There are several obstacles in the fund management process, including limited human resources who are competent in financial management, lack of transparency in reporting, and minimal supervision of the use of funds. This study recommends increasing the capacity of sub-district officials in financial management, strengthening the internal supervision system, and increasing transparency and accountability in financial management, lack of transparency in reporting, and minimal supervision of the use of funds. This study recommends increasing the capacity of sub-district officials in financial management, strengthening the internal supervision system, and increasing transparency and accountability in the management of sub-district operational funds.
Implementasi Aplikasi Sistem Keuangan Desa (Siskeudes) Dalam Meningkatkan Transparansi Pengelolaan Keuangan Di Kecamatan Sintang Siregar, Muhammad Nabil; Marta, Fitri Yul Dewi; Nalien, Elvira Mulya; Ardieansyah
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20131

Abstract

Implementation of the Village Financial System Application (SISKEUDES) in Increasing Transparency of Financial Management in Sintang District. This study aims to analyze the implementation of the Village Financial System application (SISKEUDES) in increasing transparency of village financial management in Sintang District. SISKEUDES is expected to encourage accountability and openness of village financial information to the community. This study uses a qualitative approach with a case study method. Data were collected through in-depth interviews with village officials, village treasurers, and the community, as well as analysis of village financial report documents before and after the implementation of SISKEUDES. The results of the study indicate that the implementation of SISKEUDES has increased transparency of village financial management through structured reporting features, real-time recording, and easier access for the community to monitor the allocation and use of village funds. However, obstacles such as limited human resources and internet infrastructure are still challenges in optimizing the system. SISKEUDES has proven effective in increasing transparency of village finances in Sintang District, although it is necessary to increase human resource capacity and infrastructure support to maximize its benefits. The implications of this study can be a reference for local governments in strengthening accountable village financial governance.
Co-Authors Amin, Aqeel Fadhlurrahman Ardiensyah, Ardiensyah Arsyad, Andi Nurul Aulia Haykal, Mohammad Iman Marta, Fitri Yul Dewi Rangkuti, Ramy Afifah Runjung, R. Muhammad Rouffie Putera Kesuma Seiko, Shoonen Matahari Siregar, Muhammad Nabil Utomo, Decky Dwi