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All Journal DERIVATIF Jurnal Agribisnis Jurnal Akuntansi dan Pajak Kompartemen : Jurnal Ilmiah Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal EK dan BI Budimas : Jurnal Pengabdian Masyarakat RATIO: Reviu Akuntansi Kontemporer Indonesia JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Formosa Journal of Applied Sciences (FJAS) Review of Applied Accounting Research
Hardiyanto Wibowo
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Pengaruh E-Planning, E-Budgeting, dan E-Procurement Terhadap Sistem Akuntabilitas Kinerja Pemerintah Daerah Allysa Sekar Apriliani; Novi Dirgantari; Eko Hariyanto; Hardiyanto Wibowo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1289

Abstract

E-Government improves service excellent through making government data and services more available to most people and growing pace, convenience, and more efficient information. Implementation of e-Government, one of which is E-Planning, E-Budgeting, and E-Procurement. This study uses an empirical study on Electronic-Based Government System Data and SAKIP Scores in Regencies and Cities in Central Java in 2018-2020. The purpose of this observed was to determine the effect of E-Planning, E-Budgeting, and E-Procurement on the Government Performance Accountability System (SAKIP) in districts and cities in Central Java. The sampling approach used is saturated sample, in order to obtain 35 data. The research method used is quantitative. The data analysis technique used multiple linear regression analysis. The results showed that E-Planning, E-Budgeting had no effect on the government's performance accountability system (SAKIP) while E-Procurement had a positive effect on the government's performance accountability system (SAKIP).
Faktor Faktor Determinant Pertumbuhan Ekonomi Regional Pada Masa Pandemi Di Jawa Tengah Kartika Widyasari; Novi Dirgantari; Sri Wahyuni; Hardiyanto Wibowo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1322

Abstract

Due to the covid-19 pandemic, which is assumed to be equivalent to the economic crisis, regions in Central Java are one of the regions that are economically highly affected. This is evidenced by the decline in GRDP to -2.65 in the mid-May 2021 period. This research tries to answer the gap between the results of previous research on the variables of local own-source revenue, capital expenditure, unsuspent funds and budget refocusing on regional economic growth. The purpose of this study is to empirically examine the impact of local own-source revenue, capital expenditure, unsuspent funds (SiLPA) and budget refocusing on regional economic growth in central Java regions and cities in 2019-2021. The research method used is quantitative with secondary data and multiple linear regression as the data analysis technique. The data collection technique in this study used a saturated sampling technique with a sample of 35 districts and cities in Central Java. The results showed that local own-source revenue (PAD), capital expenditure and unsuspent funds have a positive effects on regional economic growth. Meanwhile, budget refocusing have no effect on regional economic growth.
Co-Authors Ailsa Nadiyah Shabrina Ainul Faizah Zahroh Akhmad Darmawan Alfalisyado Allysa Sekar Apriliani Ani Kusbandiyah Eri Septika Ernawati Ernawati Fahmi Rochmat Ngabdillah Fatmah Bagis Hadi Pramono Ira Hapsari Iwan Fakhruddin Kartika Widyasari Maulida Nurul Innayah Novi Dirgantari Pratama, Bima Cinintya Rina Mudjiyanti Silvia Mutiara Prihanta Sri Wahyuni Suryo Budi Santoso