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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha AFEBI Islamic Finance and Economic Review Distribusi Aktiva : Jurnal Akuntansi dan Investasi Jurnal Riset Akuntansi Aksioma Jurnal Gema Ngabdi Valid Jurnal Ilmiah Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi AKUNESA J-MARKS Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi
Nur Fitriyah
Universitas Mataram
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Akuntabilitas, Transparansi, Dan Efektivitas Pengelolaan Dana Bantuan Operasional Kesehatan (BOK) (Studi Kasus Di Puskesmas Wanasaba Kabupaten Lombok Timur) Alfi Sani; Nur Fitriyah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3107

Abstract

This study aims to examine the accountability, transparency, and effectiveness of BOK funds at the Wanasaba Community Health Center. The research method employed was qualitative descriptive, with data collection techniques including observation, interviews, and documentation. There were three informants in this study: the health center director, the BOK treasurer, and a BOK technical staff member. The findings indicate that the accountability of BOK funds—as measured by indicators of fund utilization at the health center level, financial accountability, and record-keeping—can be considered accountable, although there are challenges in the reporting process. Regarding the transparency of BOK fund management, as assessed by the indicators of informativeness and openness, the provision of information and the openness of information regarding BOK fund management can be considered good or transparent, although the disclosure of information about BOK fund management to the public or stakeholders is limited to cross-sectoral activities. Furthermore, the effectiveness of BOK fund management, as assessed by the achievement of targets, the amount of budget allocated to programs,and the attainment of overall objectives, can be considered effective.
ANALISIS PENYEBAB OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dinul Qayyim; Nur Fitriyah
Jurnal Riset Akuntansi Vol 25 No 1 (2026): Jurnal Riset Akuntansi Aksioma, Juni 2026
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v25i1.544

Abstract

Penelitian ini menggunakan metode deskriptif kuantitatif untuk menganalisis pengaruh rasio profitabilitas, aktivitas, dan leverage terhadap opini audit going concern pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Opini audit going concern merupakan indikator penentu signifikan atas kelangsungan hidup perusahaan dalam jangka waktu minimal 12 bulan ke depan. Sampel penelitian dipilih secara purposive sampling sebanyak 34 perusahaan dengan data sekunder berupa laporan keuangan tahunan selama 4 tahun berturut-turut. Hasil penelitian mengungkapkan bahwa profitabilitas dan aktivitas yang rendah serta rasio leverage yang tinggi memiliki hubungan yang signifikan dengan penerimaan opini audit going concern. Perusahaan yang mendapatkan opini wajar tanpa pengecualian dengan paragraf penjelas menunjukkan adanya kondisi keuangan yang menjadi perhatian, terutama pada aspek permodalan dan efisiensi pengelolaan aset. Temuan ini menekankan pentingnya pengelolaan keuangan yang baik untuk meminimalkan risiko audit going concern dan menjaga kepercayaan investor
Co-Authors Adhitya Bayu S Adhitya Bayu S Akram Akram Akram, Akram Alamsyah Alamsyah Alfi Sani Angellina Frebiana Joe Baiq Atma Hirdariani Baiq Dea Nisrina Atika Baiq Sinta Galuh Sukma Bambang Bambang Dewi Purnama Sari Dinul Qayyim Endar Pituringsih Evita Yulianti Ghaesani Alifa Ifa Harum Susanti I Gusti Agung Arista Pradnyani I Gusti Ayu Widianti Irawan Susanto Isma Juliana Isnawati Isnawati, Isnawati Ispaniah Kadek Dwiyanti Yussilasari Lalu Takdir Jumaidi Leli Saputri Lenap, Indria Puspitasari M. Irwan M. Irwan, M. Irwan Monika Shanty Ista Purta Nila Rahayu Nungki Kartikasari Nurabiah Nurkholik Iskandar Nurul Dwi Aprilia Pusparini, Herlina Regina Rizkya Abdi Siti Atikah Suhaedi, Wirawan Sumiati Ari Suryantara, Adhitya Bayu Titiek Herwanti Yeyen Nilamsari Putri Yusli Mariadi Zaenul Akhmad zulfa Suhairi