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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JAZ: Jurnal Akuntansi Unihaz PARETO : Jurnal Ekonomi dan Kebijakan Publik Balance : Jurnal Akuntansi dan Manajemen Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital As-Syirkah: Islamic Economic & Financial Journal
Perdanakusuma, Fathul Hilal
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, BELANJA MODAL, PERTUMBUHAN EKONOMI TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI BENGKULU Dhicky, Agung Setyo; Perdanakusuma, Fathul Hilal
Jurnal Ilmu Akuntansi Vol 6 No 1 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v6i1.3825

Abstract

The purpose of this study was to determine whether economic growth affects the financial performance of district / city governments in Bengkulu province. the data source used in this study is secondary data. The sample used in this study was saturated method. which amounted to 10 (ten) consisting of 9 (nine) regencies and 1 (one) municipality in Bengkulu Province. The total sample studied for 1 year period 2019 - 2021, so there were 30 samples. The results showed that PAD had a significant effect on Local Government Financial Performance. Fiscal Balance Fund has no significant effect on Government Financial Performance Capital Expenditure has no significant effect on Local Government Financial Performance. Economic Growth has no significant effect on Local Government Financial Performance.
Pengaruh Laba, Arus Kas Operasi Dan Nilai Buku Ekuitas Terhadap Harga Saham Perusahaan PT. Gudang Garam Tbk Periode 2015-2024 Yuni, Elika Guspa; Arnova, Iwin; Perdanakusuma, Fathul Hilal
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.v4i2.910

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh laba, arus kas operasi, dan nilai buku ekuitas terhadap harga saham PT Gudang Garam Tbk periode 2015-2024. Populasi dalam penelitian ini adalah laporan keuangan triwulan PT Gudang Garam Tbk selama periode 2015-2024. Pengumpulan data dilakukan dengan metode sampling jenuh berdasarkan data yang tersedia. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, dan analisis regresi linier berganda. Berdasarkan hasil penelitian, menunjukkan bahwa secara parsial laba dan arus kas operasi tidak berpengaruh terhadap harga saham, sedangkan nilai buku ekuitas berpengaruh negatif signifikan terhadap harga saham. Secara simultan, laba, arus kas operasi, dan nilai buku ekuitas berpengaruh signifikan terhadap harga saham PT Gudang Garam Tbk periode 2015-2024. Abstract This study aims to determine the effect of profit, operating cash flow, and equity book value on the stock price of PT Gudang Garam Tbk in the period 2015-2024. The population in this study is the quarterly financial statements of PT Gudang Garam Tbk during the period 2015-2024. Data collection was carried out using the saturated sampling method based on available data. The data analysis techniques used were descriptive statistics, classical assumption tests, and multiple linear regression analysis. Based on the results of the study, it shows that partially profit and operating cash flow do not affect stock prices, while the book value of equity has a significant negative effect on stock prices. Simultaneously, profit, operating cash flow, and book value of equity have a significant effect on the stock price of PT Gudang Garam Tbk for the period 2015-2024.
Pengaruh Pengendalian Internal, Sumber Daya Manusia dan Sistem Informasi Akuntansi terhadap Good Governance di Kantor PEMDA Kabupaten Bengkulu Selatan Febriani, Zhendrina; Perdanakusuma, Fathul Hilal; Seventeen, Winny Lian
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1205

Abstract

This study investigates the influence of internal control, human resources, and accounting information systems on the implementation of good governance at the Regional Government Office of South Bengkulu Regency. The study is motivated by ongoing challenges in regional governance, particularly in areas with limited infrastructure and administrative capacity. The objective is to examine how these three organizational factors contribute to the effectiveness of public governance practices. Using a quantitative approach with a survey method, data were collected from 88 civil servants (ASN) selected through purposive sampling. The research employed multiple linear regression analysis to test partial and simultaneous effects. The results show that internal control and human resources significantly affect good governance, while the accounting information system does not have a significant individual effect. However, when analyzed simultaneously, all three variables show a significant influence. Among them, human resources have the most dominant effect. These findings highlight the importance of enhancing the quality and competence of public sector employees and strengthening control systems to improve transparency, accountability, and efficiency in local governance. This research contributes to the public sector accounting literature and provides practical recommendations for improving organizational management in regional governments.
Peran Praktik Akuntansi Keuangan Dan Pemahaman Perpajakan Terhadap Kepatuhan Pajak Umkm Dengan Kemampuan Teknologi Digital Sebagai Variabel Moderasi Perdanakusuma, Fathul Hilal; Seventeen, Winny Lian
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 4 No. 2 (2025): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v4i2.1337

Abstract

This study aims to analyze the influence of financial accounting practices and tax understanding on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs), with digital technology capability as a moderating variable. MSMEs play a strategic role in the national economy; however, their tax compliance level remains relatively low due to a lack of tax understanding, inadequate bookkeeping, and limited utilization of technology. This research employs a quantitative approach with a causal associative research design. The results show that financial accounting practices and tax understanding have a positive and significant effect on MSME tax compliance, with the greatest influence stemming from accounting practices. However, digital technology capability is not proven to moderate the relationship between accounting practices or tax understanding and tax compliance. These findings indicate that the use of digital technology in MSMEs' tax-related activities remains low and suboptimal. This study recommends the importance of training and assistance in accounting, taxation, and the use of digital technology for MSME actors, and contributes to the development of accounting and taxation literature in the small business sector in the digital era.
PENGARUH PEMAHAMAN PAJAK TERHADAP KUALITAS LAPORAN KEUANGAN UMKM  DI BENGKULU Seventeen, Winny Lian; Perdanakusuma, fathul Hilal
PARETO : Jurnal Ekonomi dan Kebijakan Publik Vol. 7 No. 2 (2025): PARETO
Publisher : Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH. Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/p4f63969

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, including in Bengkulu, with a large contribution to the Gross Regional Domestic Product (GRDP) and employment. However, many MSMEs in Bengkulu face challenges in financial management and taxation, especially related to low tax understanding. This study aims to examine the effect of tax understanding on the quality of MSME financial reports in Bengkulu. A quantitative approach with a survey method was used to collect data through questionnaires from registered MSME owners. The research variables include tax understanding as an independent variable and financial report quality as a dependent variable, with controls in the form of business scale, owner education level, and use of accountant services. The results of the study indicate that tax understanding has a significant positive effect on the quality of MSME financial reports, with a coefficient of determination (R²) of 0.451. This finding indicates that a good understanding of tax obligations can improve the accuracy and transparency of MSME financial reports. This study provides a practical contribution to MSME actors and local governments in designing policies to improve tax literacy and support sustainable economic growth in Bengkulu.Send feedbackSide panelsHistorySaved
Analisis Penggunaan APBD di PEMDA Kabupaten Kota Se-Provinsi Bengkulu Berdasarkan Rasio Efektifitas, Rasio Efisiensi Rasio Pertumbuhan Tahun 2018 - 2022 Perdanakusuma, Fathul Hilal; Seventeen, Winni Lian; Sari, Rike Dian Permata
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/jmdtzh02

Abstract

The purpose of this research is to analyze the effectiveness ratio, efficiency ratio and growth ratio in the use of the Regency/City Regional Government APBD throughout Bengkulu Province. The results of this research show that the PAD Effectiveness Ratio for the 2018 to 2022 budget years respectively is 90.70%, 78.66%, 70.51%, 98.73% and 101.48%. Meanwhile, the efficiency ratio for using District/City APBDs in Bengkulu Province from 2018 to 2022 is 110.25%, 127.12%, 141.82%, 101.82% and 97.37%, finally the growth ratio for each calculation of APBD use Districts/cities throughout Bengkulu Province are also fluctuating or fluctuating.  In 2018-2019 it was 10.18%, in 2019-2020 it was 1.27%, and experienced a drastic decrease in 2020-2021 amounting to -16.83 and in 2021-2022 it increased again although not too big, namely only 0.48 %.    
Co-Authors Dhicky, Agung Setyo Febriani, Zhendrina Iwin Arnova Sari, Rike Dian Permata Seventeen, Winni Lian Seventeen, Winny Lian Yuni, Elika Guspa