Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen
Yumniati Agustina
STIE Ahmad Dahlan Jakarta
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Siklus Akuntansi, Transparansi, Dan Akuntabilitas Atas Penggunaan Dan Pertanggungjawaban Keuangan Dana BOS Di SDIT X Di Depok, Jawa Barat Yumniati Agustina
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i1.65

Abstract

Investigation in various regions in Indonesia found indications of the alleged fraud that result from unccountable use and management of BOS funds. Among the findings, including payments that do not fit the technical guidelines, no accountability report, and the use of funds with unaccountable receipt. In the Regulation of the Minister of Education and Culture of the Republic of No. 161/2014, stated that: BOS is a government program that is basically forfunding the nonpersonnel operating costs of the primary education as the implementer of compulsory education program. The purpose of this study were (1) to analyze the accounting cycle and financial accountability for the use of BOS funds in the 2015, (2) to analyze the compliance of the accounting cycle and financial accountability of the BOS funds, (3) to analyze the transparency and accountability of BOS fund’s reports. The observed elementary school is SDIT X in Depok, West Java. Result shows that they do not fully compliance to the appropriate regulatory technical guidelines. On the other hand, the transparency and accountability issues show that: (1) BOS Management Team, Teachers Council and School’s Committee’s involvement in the BOS fund management, and (2) evaluation and comparison of the final report of prior periods, so that transparency and accountability of the use and management of BOS funds can be improved.
Pengembangan Sistem Informasi Berbasis Web Buku Kas Umum Satuan Kerja Perangkat Daerah (SKPD) Yumniati Agustina; Widyat Nurcahyo
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i1.97

Abstract

Financial Management Guidelines in the Regulation of the Minister of Home Affairs No. 13/2006 requires the financial performance reports are decentralized to regional working units (SKPD). In order to meet these needs, the role of computer-based information system is the solution. This study developed a web-based information systems for the financial administration processes in the SKPD, which is related to the making of financial performance reports such as General Ledger and Subsidiary Ledgers. This application is emphasized to minimize human error and increase the accountability of the SKPD's financial performance reports. From the test results, the application can produce a perfect output, and found no significant deficiencies in terms of speed and accuracy of the system. In the future, applications need to be developed by adding adequate security to be used over the Internet.
Co-Authors Widyat Nurcahyo