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Penilaian Kondisi Keuangan Provinsi Kalimantan Barat-Proyeksi dalam Menghadapi Pandemi Covid 19 Ika Kurnia Indriani; Yohanes Adi Nugroho; Wida Arindya Sari
Journal of Economics and Business Aseanomics (JEBA) Vol 6, No 2 (2021): JULI - DESEMBER 2021
Publisher : Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (914.909 KB) | DOI: 10.33476/j.e.b.a.v6i2.2171

Abstract

Penelitian ini bertujuan untuk menilai kondisi keuangan pemerintah daerah sebagai proyeksi dalam menghadapi pandemi. Pandemi covid 19 berdampak signifikan terhadap keuangan daerah. Data yang digunakan adalah LKPD tahun 2010-2019. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan studi kasus pada Provinsi Kalimantan Barat. Hasil penelitian menunjukan bahwa kondisi keuangan Provinsi Kalimantan Barat masih lemah dalam menghadapi pandemi. Hal ini disebabkan oleh rendahnya solvabilitas jangka pendek, solvabilitas jangka panjang, dan fleksibilitas keuangan. Sedangkan kemampuan daerah dalam membiayai operasional dan memperoleh pendapatan diproyeksikan cukup baik selama pandemi. Hal ini disebabkan oleh solvabilitas anggaran dan kemandirian keuangan berada pada level yang baik. Pemerintah Provinsi Kalimantan Barat secara konsisten peningkatan kapasitas keuangan untuk menyelenggarakan pelayanan publik. Hal ini ditunjukan dengan solvabilitas layanan yang terus meningkat. Kondisi ini diproyeksikan akan berdampak positif kepada kemampuan daerah dalam memberikan pelayanan publik selama pandemi. Pemerintah Provinsi Kalimantan Barat perlu melaksanakan strategi realokasi dan refocusing anggaran agar kondisi keuangan daerah dapat terjaga di masa pandemi covid 19
Comparative study on the application of green accounting based on university social responsibility at Universities in Pontianak Henri Prasetyo; Ika Kurnia Indriani; Agus Widodo
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.6316

Abstract

Purpose - The purpose of this research is to know the difference of university social responsibility on green accounting implementation at Tanjungpura University with other universities in Pontianak City.  Green accounting is a style of accounting that describes efforts to incorporate environmental benefits and costs into making economic decisions or business financial results.Method - The objects of this research are audit committee, internal auditors, internal supervisory units and officers, lecturers, or staff at universities in Pontianak City who know about responsibility in managing the environment. This study uses accidental sampling in Tanjungpura University, Pontianak State Polytechnic, Muhammadiyah University of Pontianak, and Panca Bhakti University. The data analysis in this study was done by using Mann Whitney U-test.  Result - The results of this study indicate that there are significant differences between the Tanjungpura University with other universities in Pontianak City on environmental involvement, environmental reporting, and environmental audit; while for environmental concern, there is no difference between the University Tanjungpura with other universities in the Pontianak City.Implication - Universities in Pontianak City are suggested to improve their performance related to the environment, especially in environmental involvement, environmental reporting, and environmental audit.Originality - This research is the first study that used four universities as the research objects.
Analisis Kondisi Keuangan Pemerintah Kabupaten Di Kalimantan Ika Kurnia Indriani; Melati Pramudita Lestari; Merry Triani
INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v4i2.7675

Abstract

An assessment of the financial condition of district governments in Kalimantan will provide an early warning to implement good regional financial management, so that regional financial health can be maintained. An analysis of the financial condition of district governments on the island of Kalimantan  has never been carried out. The APBD is one of the stimuli used by district governments to encourage regional economic growth. Therefore, based on this phenomenon, it is necessary to analyze the financial condition of the district government in all regions of Kalimantan. This study uses a descriptive quantitative approach using the method of budget solvency, service solvency, and financial independence. The data used is secondary data, namely the 2014-2018 Budget Realization Report. The study population was 37 district governments on the island of Kalimantan. The research sample was 185 samples. The results of the research by the Government of Mahakam Ulu Regency which is located in East Kalimantan Province and Sekadau Regency in West Kalimantan Province have the highest budget solvency, while the solvency of Sambas Regency in West Kalimantan and Kutai Kartanegara in East Kalimantan has the lowest budget solvency. The best financial independence in all districts in Kalimantan was obtained by Penajam Paser Utara District in East Kalimantan and Lamandau District in Central Kalimantan. The lowest level of financial independence was obtained by Kayong Utara District, West Kalimantan and Mahakam Ulu Regency, East Kalimantan. Tana Tindung and Mahakan Ulu districts had the highest service solvency, while Kubu Raya and Sambas districts had the lowest solvency.Keywords; Budgetary Solvency; Financial Independence; Service-Level Solvency; and District Governments
PENILAIAN KETANGGUHAN KAPASITAS ANGGARAN DAERAH DI MASA PANDEMI COVID 19 Ika Kurnia Indriani; Agus Widodo; V. Ananta Wikrama Tungga Dewi
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.467

Abstract

Ketangguhan kapasitas anggaran daerah menjadi faktor penting didalam penanggulangan pandemi covid 19 di Indonesia. Anggaran menjadi kunci pertumbuhan ekonomi dan pemulihan kondisi pasca pandemi covid 19. Indeks kapasitas anggaran menunjukkan kemampuan daerah didalam mengelola keuangan dimasa pandemi covid 19. Indeks kapasitas anggaran bertujuan untuk menilai ketahanan kapasitas anggaran jika dihadapkan dengan kondisi tidak terduga. Tiga indikator utama penilaian yaitu solvabilitas anggaran, kemandirian keuangan, dan solvabilitas layanan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik perhitungan aritmatika dan geometri untuk menentukan indeks ketahanan kapasitas anggaran daerah. Hasil penilaian indeks kapasitas anggaran menunjukkan provinsi DKI Jakarta, Banten, dan Papua Barat sebagai daerah dengan indeks tertinggi di Indonesia. Pemerintah provinsi tersebut memiliki ketahanan kapasitas anggaran terbaik dimasa pandemi covid 19.Kata kunci: Kapasitas Anggaran, Solvabilitas Anggaran, Kemandirian Keuangan, Solvabilitas Layanan, Covid 19.
THE EFFECT OF LOCAL GOVERNMENT BUDGET CAPACITY ON COVID-19 CASES HANDLING Ika Kurnia Indriani
Jurnal Ilmu Pemerintahan Widya Praja Vol 48 No 1 (2022)
Publisher : Lembaga Riset dan Pengkajian Strategi Pemerintahan (LRPSP), Institut Pemerintahan Dalam Negeri (IPDN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jipwp.v48i1.2292

Abstract

The COVID-19 pandemic has had a major impact on financial conditions of local government. This study aims to analyze effect of budget capacity on COVID-19 cases in district government of Kalimantan. The research objective to shown the effect PAD, DAK, capital expenditure, and operational expenditure on COVID-19 case. This study uses a descriptive quantitative approach. The results showed that H1 was accepted with sig. <0,001 of district government's budget capacity has a simultaneous effect on COVID-19 cases. H3 is accepted with sig <0,001 that DAK has a partial effect on COVID-19 cases. H4 is accepted with sig. <0,001 that capital expenditure has a partial effect on COVID-19 cases. H5 is accepted with sig. <0,001 that operational expenditures have a partial effect on cases of COVID-19. While H2 is rejected with a sig. 0,388 that PAD have not partial effect on cases of COVID-19 . The highest budget capacity is Kutai Kartanegara, while Taha Tidung has the lowest capacity. The recommendation district government of Kalimantan need to maintain the budget capacity to handling unconditional condition COVID-19 pandemic. Key Words: Budget Capacity, COVID-19, District, and Kalimantan.
Kondisi Kapasitas Anggaran Pemerintah Kota di Indonesia-Studi Proyeksi Menghadapi Pandemi COVID-19 Ika Kurnia Indriani
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 6 No. 2 (2022): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v6i2.9307

Abstract

Penilaian kapasitas anggaran bertujuan untuk memproyeksikan kemampuan pemerintah kota di Indonesia dalam menggulangi pandemi COVID-19. Pandemi COVID-19 merupakan kejadian tidak terduga yang memiliki dampak kepada kesehatan masyarakat dan pertumbuhan ekonomi daerah. Penilaian kapasitas anggaran menggunakan tiga indikator yaitu solvabilitas anggaran, kemandirian keuangan, dan solvabilitas layanan dengan teknik rasio, dan indeks dimensi. Penelitian ini menggunakan pendekatan kuantitatif dengan 93 sample pemerintah kota. Hasil penilaian kapasitas anggaran menunjukkan bahwa pemerintah kota di Indonesia diproyeksikan memiliki ketahanan anggaran yang baik ketika dihadapkan dengan pandemi COVID-19. Hal ini ditunjukan dengan nilai rasio solvabilitas anggaran 3,95, kemandirian keuangan 0,52, dan solvabilitas layanan 3.968.149. Sabang, Medan, Prabumulih, Probolinggo, Surabaya, dan Magelang sebagai kota dengan indeks kapasitas anggaran tertinggi. Samarinda, Tarakan, Sibolga, Tebing Tinggi, Denpasar Bukit Tinggi, Taul, Serang, Magelang, Tegal, Medan, dan Tanjung Pinang memperoleh nilai indeks terendah. Diproyeksikan bahwa dengan kapasitas anggaran yang baik pemerintah kota di Indonesia dapat menanggulangi pandemi Covid-19
FINANCIAL CONDITION OF LOCAL GOVERNMENT AFTERMATH OF COVID 19 PANDEMIC-ARCHIVAL ANALYSIS Ika Kurnia Indriani
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.200

Abstract

This research aims to examine two aspects: (1) the provincial government of Indonesia's financial condition index; and (2) the influence of the financial condition on cases of COVID 19 handling. This study uses a descriptive quantitative approach with archival data analysis for 2015-2021. The provinces of Aceh, DKI Jakarta, Kalimantan Timur, NTT, and Papua Barat have the best financial condition index in Indonesia, according to an assessment of provincial government financial health. Financial condition has an simultaneous effect on COVID-19 pandemic handling. The results showed that H1 was approved with sig. 0.001 of simultaneous influence of provincial government's financial condition on COVID-19 cases. H3 is recognized with sig <0.001 that financial independent index partial effect on COVID-19 cases. With a sig. 0.187, H3 is rejected, indicating that budget solvency has no partial impact on the 19 cases. With a sig. 0.885, H4 is refused, indicating that service level solvency has no influence on situations of COVID-19. Budget solvency, financial independence, and service level solvency are independent variables that can account for 38,1% of the 19 covid cases that occurred in the province.
The Local Government Budget Resilience: Anticipatory, Coping, and Vulnerability Indexes Ika Kurnia Indriani; Agus Widodo; Anik Cahyowati
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.09

Abstract

The primary determinant for managing the financial distribution consequences of the COVID-19 pandemic is the resilience of the local budget. Having a substantial budget will facilitate the implementation of strategic programmes by the municipal administration during the COVID-19 epidemic, while also ensuring the maintenance of regional economic growth. The budget capability evaluation attempts to evaluate the proficiency of municipal governments in Indonesia in managing the APBD. The evaluation of budget resilience employs a descriptive quantitative methodology that encompasses three dimensions: anticipatory capacity, coping capacities, and vulnerability. The evaluation employed secondary data through the process of archive analysis. The assessment results indicated that the municipalities of Mataram, Tidore, Batam, and Sabang achieved the highest budget resilience index. The government with the highest ranking possesses the capacity to effectively manage unanticipated issues such as the COVID-19 pandemic. However, the municipalities of Bengkulu, Bontang, and Tegal showed the lowest budget capacity index. The local government with the lowest index must enhance the management system of APBD to optimise its response to the economic consequences afterwards the COVID-19 pandemic.
Workshop Penggunaan Aplikasi SPSS Pada Penelitian Big Data Bidang Akuntansi di Kota Pontianak Ika Kurnia Indriani; Henri Prasetyo; Soraya; Mahyus; Anik Cahyowati; Agus Widodo; Murti Puspita Rukmi; Yohanes Adi Nugroho; Perdhiansyah Cahyowati; Uray M. Nur
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 3 No. 3 (2025): Jurnal Ilmiah Pengabdian dan Inovasi (Maret)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v3i3.564

Abstract

Improving the quality of accounting research in Pontianak City could be done by increasing students' ability to process big data and operate SPSS applications. The increasingly massive development of technology provides convenience in obtaining entity financial information. The quality of financial information will determine stakeholder policies in the future. The ability of accounting students to process financial data will be an added value in the world of work. This workshop was conducted using two methods; delivering materials and mentoring in practicums. Participants who attended this activity numbered 51 people from accounting students of DIII, DIV, S1, and S2 study programs from Pontianak State Polytechnic and Tanjungpura University. The results achieved from this workshop were increased knowledge and skills of participants in applying the SPSS program for big data processing. At the same time, it produces the ability to identify data types, input data, and process data to interpret SPSS output in the form of descriptions.
RESILIENSI KAPASITAS ANGGARAN DAERAH: PENGUKURAN PADA KONDISI PANDEMI COVID-19 indriani, Ika kurnia; Cahyowati, Anik; widodo, Agus
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.6513

Abstract

The most significant factor in managing COVID-19 cases is the local budget capacity. The local government will be able to effectively implement strategic programmes during the COVID-19 epidemic while also sustaining regional economic growth, especially to its significant fiscal capacity. The budget capacity assessment attempts to examine the capacity of municipal governments in Indonesia to effectively administer the APBD. The assessment of budget capacity resilience employ a descriptive quantitative methodology involving measures such as budget solvency, financial independence, and service-level solvency. The assessment results indicate that the municipalities of Mataram, Tidore, Batam, and Sabang achieved the greatest budget capacity index. The government with the highest ranking possesses the capacity to effectively manage unprecedented crises like the COVID-19 pandemic. Meanwhile, the municipalities of Bengkulu, Bontang, and Tegal have the lowest budget capacity index.
Co-Authors AGUS WIDODO Agus Widodo Anik Cahyowati Anik Cahyowati Cahyowati, Anik Henri Prasetyo Kurniasih, Ninik Mahyus Melati Pramudita Lestari Merry Triani Murti Puspita Rukmi Perdhiansyah Cahyowati Soraya Soraya Soraya Uray M. Nur V. Ananta Wikrama Tungga Dewi Wida Arindya Sari Yohanes Adi Nugroho