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Sukrianto
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Pengaruh Tekanan Fiskal terhadap Akuntabilitas Pengelolaan APBD Pemerintah Kabupaten Boalemo S. Lakoro, Fibriyanti; Sukrianto
Assets Journal: Management, Administration, Economics, and Accounting Vol. 3 No. 2 (2025): Assets Journal
Publisher : Yayasan Insan Mulia Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59923/assets.v3i2.728

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan fiskal terhadap akuntabilitas pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) pada Pemerintah Kabupaten Boalemo sebagai daerah dengan kapasitas fiskal rendah. Tekanan fiskal dipahami sebagai kondisi keterbatasan kemampuan keuangan daerah yang ditandai oleh rendahnya Pendapatan Asli Daerah (PAD), tingginya ketergantungan pada transfer pemerintah pusat, serta dominasi belanja operasional. Penelitian ini menggunakan pendekatan kuantitatif dengan data pendukung APBD tahun 2020–2026 dan data persepsi yang dikumpulkan melalui kuesioner terhadap 120 pejabat pengelola keuangan daerah yang dipilih secara purposive. Analisis data dilakukan menggunakan regresi linear berganda, didukung oleh statistik deskriptif dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa tekanan fiskal berpengaruh negatif dan signifikan terhadap akuntabilitas pengelolaan APBD. Peningkatan tekanan fiskal cenderung menurunkan kualitas perencanaan anggaran, penetapan prioritas belanja, serta pertanggungjawaban keuangan daerah. Temuan ini menegaskan bahwa tekanan fiskal merupakan faktor penting yang membentuk perilaku dan kualitas tata kelola keuangan pemerintah daerah. Implikasi penelitian menekankan perlunya strategi pengelolaan APBD yang lebih adaptif melalui optimalisasi PAD, peningkatan efisiensi belanja operasional, serta penguatan sistem pengawasan dan pelaporan keuangan, khususnya pada daerah dengan kapasitas fiskal rendah.
Akuntabilitas Keuangan dan Kontribusi Sosial Ritel Modern Terhadap Ekonomi Lokal: Kajian Akuntansi Organisasi Laba di Boalemo Sukrianto; S. Lakoro, Fibriyanti
Jurnal Adminitrasi Bisnis Nusantara Vol 5 No 1 (2026): Januari
Publisher : STIA Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56135/jabnus.v5i1.325

Abstract

This study aims to analyze the influence of financial accountability and the social contribution of modern retail on the local economy of Boalemo Regency. The rapid growth of modern retail, on the one hand, provides easier access to goods and creates employment opportunities, but on the other hand, it exerts pressure on the sustainability of micro, small, and medium enterprises (MSMEs) and traditional markets. This research employs a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to 30 modern retail outlets that have been operating for at least two years in Boalemo Regency, complemented by limited interviews and documentation. Data analysis was conducted using multiple linear regression with classical assumption tests. The results indicate that financial accountability has a positive and significant effect on the local economy, with a coefficient of 0.463 and a significance value of 0.003. The social contribution of modern retail also has a positive and significant effect on the local economy, with a coefficient of 0.298 and a significance value of 0.022. Simultaneously, financial accountability and social contribution have a significant effect on the local economy, with an Adjusted R² value of 0.64. These findings suggest that financial transparency, compliance with accounting standards, and the social contribution of modern retail play an important role in supporting regional economic stability, although the involvement of local MSMEs in the modern retail supply chain remains relatively limited. This study recommends strengthening local government regulations and integrating modern retail corporate social responsibility programs that are oriented toward strengthening the local economy and ensuring the sustainability of MSMEs.
Co-Authors Ardya, Dwika Erlina Rahmayuni, Erlina Fibriyanti S. Lakoro hajarati, elan Helmy, Ahmad Hrp, Abdul Khaidir Imam Mashudi Khairul Muhammad, Ikram Neno, Rikriyanto Rita Tri Puspitasari, Rita Tri S. Lakoro, Fibriyanti Sularno Syahri T., Siti Isna Syamsinah Tanjung, Dian Diani Wahdah, Ghoriqna F Yusuf, Rinto