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All Journal Eksistansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal Transformation of Mandalika JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Kendali Akuntansi
Kiagus Zainal Arifin
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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Implementasi Metode ALTMAN, SPRIGATE, Dan ZMIJEWSKI Untuk Analisis Kesulitan Keuangan Rita Martini; Salsabila Muharani Putri; Kiagus Zainal Arifin; Sulaiman Sulaiman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i1.1674

Abstract

Kebangkrutan dapat dianalisis dengan model Altman, Springate, dan Zmijewski. Analisis menggunakan laporan posisi keuangan dan laporan laba rugi PT Blue Bird, Tbk., periode 2017-2020. Perusahaan dinyatakan sehat, berdasarkan metode Altman dan Zmijewski. Berdasarkan model Springate didapatkan di tahun 2018 dalam kondisi aman, kemudian pada tahun 2019 dan 2020 cukup mengkhawatirkan karena terkategori bangkrut. Agar kondisi perusahaan ke depan menjadi lebih baik, maka pihak manajemen harus terus memperhatikan kinerja keuangannya.
Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Pada Kanwil Kementerian Hukum Dan HAM Sumsel Putri, Azila Ferasta; Arifin, Kiagus Zainal; Mubarok, Muhammad Husni
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8948

Abstract

This stuldy aimeld to elxaminel and analyzel thel elffelct of implelmelntation buldgelt goal clarity, accoulnting controls, and relporting systelm on thel pelrformancel accoulntability of govelrnmelnt. This relselarch ulsels qulantitativel relselarch ulsing primary data. Thel primary data is a qulelstionnairel that has beleln distribultels to 97 relspondelnts in Relgional Officel of thel Ministry of Law and Hulman Rights of Soulth Sulmatelra. Hypothelsis telsting ulsing mulltiplel linelar relgrelssion analysis with thel hellp of SPSS velrsion 29 program. Thel relsullts of thel stuldy shows that buldgelt goal clarity, accoulnting controls, and relporting systelms affelct pelrformancel accoulntability.
Pengaruh Penerapan Akuntansi Forensik Dan Audit Investigatif Dalam Mendeteksi Kecurangan Pengadaan Barang Dan Jasa Regita Nurul Fadilah; Kiagus Zainal Arifin; Yuli Antina Aryani
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1359

Abstract

This study is intended to determine the effect of applying forensic accounting and investigative auditing in detecting fraud in the procurement of goods or services at BPKP Representatives of South Sumatra Province, either partially or simultaneously. Forensic accounting and investigative auditing are solutions for detecting cases of fraud in Indonesia, one of which is fraud in the procurement of goods or services. This study was a quantitative research category and data were analyzed using the Multiple Linear Regression analysis technique using the help of the IBM SPSS version 23 application. The population in the study were all auditors working at the BPKP Representative for South Sumatra Province while the sample was 46 auditors and this study used a purposive sampling type. The results of this study indicate that partially and simultaneously forensic accounting and investigative auditing have a significant positive effect on detecting fraud in the procurement of goods or services at BPKP Representatives of South Sumatra Province. Based on the results of this study, it can be concluded that the better the application of forensic accounting and investigative auditing at the BPKP Representative of South Sumatra Province, it will have a positive effect on increasing the success of detecting fraud by the auditor.
Pengaruh DBH, SILPA, Dan Jumlah Penduduk Terhadap Belanja Daerah Kabupaten/Kota Di Sumatera Selatan Audri Olivia; Kiagus Zainal Arifin; Nurhasanah Nurhasanah
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1399

Abstract

The objective of this study is to assess the impact of Profit Sharing Funds (DBH), Overtime Calculation Budget (SiLPA), and Population Number (JP) on regional expenditure in the districts/cities of South Sumatra. This study utilizes secondary data as the primary source of information. The data is obtained from a comprehensive sample that encompasses all 13 districts and 4 cities within the South Sumatra province. The data covers a period of 5 years, specifically from 2016 to 2020. The population for this study comprises the budget implementation reports obtained from districts and cities in South Sumatra. This study employed various statistical techniques for data analysis, including descriptive statistical analysis, classical acceptance test, multiple linear regression test, and hypothesis testing. The software utilized for analysis was SPSS for Windows version 26. The research findings presented in this paper are incomplete in nature. The allocation of population and revenue sharing funds exhibits a noteworthy and statistically significant influence on regional expenditure patterns. The calculation of budget surplus (SiLPA) has a minimal and adverse effect on regional expenditure. In the context of regional spending, it is observed that Profit Sharing Funds (DBH), Budget Overtime (SiLPA), and Population Number (JP) exhibit a noteworthy and statistically significant influence.
ANALISIS FAKTOR-FAKTOR TINGKAT PENGUNGKAPAN WAJIB LAPORAN KEUANGAN PEMERINTAH PROVINSI DI PULAU SUMATERA Putra, Dendi Ade; Arifin, Kiagus Zainal; Indriasari, Desi
EKSISTANSI Vol. 12 No. 2 (2023): Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah, Belanja Modal, dan Temuan Audit terhadap Tingkat Pengungkapan Wajib. Populasi dalam Penelitian ini adalah Pemerintah Provinsi di Pulau Sumatera yang terdiri dari 10 Provinsi selama periode 2017-2021. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Penelitian ini menggunakan metode nonprobability sample sehingga diperoleh 10 Provinsi sebagai sampel penelitian. Data yang digunakan dalam penelitian ini adalah data sekunder berupa Laporan Keuangan Pemerintah Daerahpada Provinsi di Pulau Sumatera yang diperoleh dari lama website www.bpk.go.id dan diolah menggunakan aplikasi Statistical Product and Service Solutions (SPSS) versi 29. Hasil penelitian menunjukkan bahwa pendapatan asli daerah berpengaruh dan signifikan terhadap tingkat pengungkapan wajib, belanja modal berpengaruh dan signifikan terhadap tingkat pengungkapan wajib, temuan audit tidak berpengaruh dan tidak signifikan terhadap tingkat pengungkapan wajib, pendapatan asli daerah, belanja modal, dan temuan audit secara bersama-sama berpengaruh dan signifikanterhadap tingkat pengungkapan wajib.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL PADA PEMERINTAH PROVINSI DI INDONESIA Rohmatullah, Sayyed Taqi; Arifin, Kiagus Zainal; Hartaty, Sri
EKSISTANSI Vol. 12 No. 2 (2023): Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah, dana alokasi umum dan sisa lebih perhitungan anggaran terhadap belanja modal pada pemerintah provinsi di Indonesia tahun 2017-2021. Populasi pada penelitian ini meliputi 34 provinsi di Indonesia. Penelitian ini menggunakan metode purposive sampling sehingga diperoleh 32 provinsi sebagai sampel penelitian. Data yang digunakan dalam penelitian ini adalah data sekunder berupa Laporan Realisasi Anggaran pemerintah provinsi di Indonesia. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa secara simultan pendapatan asli daerah, dana alokasi umum dan sisa lebih perhitungan anggaran berpengaruh positif terhadap belanja modal. Secara parsial pendapatan asli daerah, dana alokasi umum dan sisa lebih perhitungan anggaran berpengaruh positif terhadap belanja modal.
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA PRABUMULIH Khonsa Syadanna; Kiagus Zainal Arifin
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 2 No. 8 (2021): Agustus
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

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Abstract

The purpose of this study was to determine the effect of implementing a control environment on the quality of the Prabumulih City Government financial reports, the impact on the quality of the Prabumulih City Government financial reports, the control of the quality of the Prabumulih City Government financial reports, information and communication on the quality of the Prabumulih City Government financial reports, and the monitoring of report quality. Prabumulih City Government finances and determining the impact of control, control, control, and communication on the quality of Prabumulih City Government financial reports concurrently. This study's population consists of 28 OPD Prabumulih City's head of OPD, OPD treasurer, goods administration, and finance administration. Using a questionnaire sent to the heads of OPD, treasurer of OPD, goods administration, and financial administration in 28 OPD Prabumulih City, this study collects primary data. There were a total of 112 distributed questionnaires, of which 96 were returned. The strategy for selecting samples is saturated sample. This study used the approach of multiple linear regression analysis for its analysis. The findings of this study indicate that the control environment, impact, control activities, information and communication, and partial control have a positive and statistically significant effect on the quality of the financial statements of the Prabumulih City government, while the control environment, control activities, information and communication, and monitoring also have a positive impact. Prabumulih is essential to the quality of the government's financial statements.
Co-Authors Audri Olivia Hartaty, Sri Indriasari, Desi Khonsa Syadanna MUHAMMAD HUSNI MUBAROK Nurhasanah Nurhasanah Putra, Dendi Ade Putri, Azila Ferasta Regita Nurul Fadilah Rohmatullah, Sayyed Taqi Salsabila Muharani Putri Sulaiman Sulaiman Yuli Antina Aryani