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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Journal of Accounting Auditing and Business Jurnal Proaksi BULLET : Jurnal Multidisiplin Ilmu Jurnal Ekonomi Bisnis dan Akuntansi
Sri Mulyani
Universitas Padjadjaran
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DIUKUR MENGGUNAKAN PARAMETER NiCE Dean Sastra Nagara; Sri Mulyani
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 3, No 2 (2019): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.446 KB) | DOI: 10.32897/jsikap.v3i2.152

Abstract

Kualitas laporan keuangan pemerintah daeerah dapat diukur dengan menggunakan indicator dalam karakteristik kualitatif, yaitu relevan, andal, dapat dibandingkan, dan dapat dipahami. Nijmegen Center for Economics (NiCE). mengembangkan parameter untuk mengukur tingkat relevansi, keandalan, keterbandingan dan dapat dipahaminya sebuah laporan keuangan. Parameter NiCE dikembangkan untuk mengukur kualitas laporan keuangan perusahaan. Dalam penelitian ini NiCE parameter digunakan untuk mengukur kualitas laporan keuangan pemerintah daerah. Penelitian ini menggunakan paradigma kualitatif dan merupakan penelitian multi studi kasus di 15 pemerintah daerah untuk laporan keuangan tahun 2017. Hasil penelitian menunjukkan kualitas Laporan Keuangan Pemerintah Daerah yang diukur dengan parameter NiCE berada di level cukup baik. Hal ini berarti laporan keuangan pemerintah daerah dapat dijadikan dasar pengambilan keputusan bagi pengguna laporan. 
Determinants of Carbon Emissions Disclosure in Basic And Chemical Industry Companies: A moderating role of Board of Commissioners Size Nelly Fatmawati Simamora; Sri Mulyani
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.48054

Abstract

Disclosure of carbon emissions in the financial statements of basic industrial and chemical companies is a form of company participation in reducing environmental impacts, especially air pollution. However, not all companies in the industry have fully disclosed their carbon emissions. Only about 17% have disclosed their carbon emissions. This study aims to obtain empirical evidence on whether leverage, firm size, profitability, and institutional ownership affect the disclosure of carbon emissions. Also, to obtain evidence of whether the size of the board of commissioners moderates the relationship between these variables to the disclosure of carbon emissions. The sample for this study were companies in the basic and chemical industry listed on the Indonesia Stock Exchange in 2015-2020, 13 companies were selected purposively. The results showed that leverage and firm size had a positive and significant effect, while profitability had a positive but insignificant effect on the disclosure of carbon emissions. However, institutional ownership negatively and significantly affects the disclosure of carbon emissions. The size of the board of commissioners moderates the influence of leverage on the disclosure of carbon emissions in a negative and significant direction. As for the effect of profitability on the disclosure of carbon emissions, the size of the board of commissioners moderates insignificantly. 
Pengaruh Fiscal Stress dan Kapabilitas APIP terhadap Penyerapan Anggaran Pemda di Indonesia Fitri Fitri; Ivan Yudianto; Sri Mulyani
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.6998

Abstract

Tujuan Utama - Penelitian ini bertujuan untuk menguji pengaruh fiscal stress dan kapabilitas APIP terhadap penyerapan anggaran pemerintah daerah Kab/Kota di Indonesia. Metode - Penelitian ini menggunakan metode kuantitatif. Populasi penelitian adalah Pemerintah Daerah Kab/Kota di Indonesia. Sampel terdiri dari 74 Kab/Kota. Teknik pengumpulan data melalui tinjauan dokumen dan sumber data sekunder.  Teknik analisis data yaitu regresi linier berganda menggunakan alat bantu SPSS versi 23.0. Temuan Utama - Fenomena rendahnya serapan anggaran di instansi Pemerintah Daerah Kabupaten dan Kota di Indonesia. Hal ini dikarenakan capaian penyerapan anggaran kurang dari 100%. Sehingga menyebabkan pelayanan publik yang tidak optimal dan tidak terpenuhinya pertumbuhan ekonomi. Implikasi Teori dan Kebijakan - Implikasi dari penelitian ini menunjukkan bahwa terdapat pengaruh negatif yang signifikan antara fiscal stress dan penyerapan anggaran pemerintah daerah. Sedangkan kapabilitas APIP dan penyerapan anggaran pemerintah daerah terdapat pengaruh positif yang signifikan. Kebaruan Penelitian - Kebaruan dari penelitian ini adalah pada objek penelitian dan variabel independent (kapabilitas APIP).
Analisis Efektivitas Dan Efisiensi Anggaran Penanganan COVID-19 Kota Bandung Naza Azella Ilma Agnia; Sri Mulyani; Indri Yuliafitri
BULLET : Jurnal Multidisiplin Ilmu Vol. 5 No. 1 (2026): BULLET : Jurnal Multidisiplin Ilmu (INPRESS)
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The implementation of the Covid-19 response budget in local governments faced several challenges, including limited health facilities, inappropriate planning, and budget refocusing policies. This study aims to analyze the effectiveness and efficiency of regional budget implementation and Covid-19 response programs in Bandung City. This research uses a qualitative method with interviews, documentation, and literature study. Informants consisted of 16 civil servants from the Bandung City Health Office. The results indicate that the implementation of the Covid-19 response budget was relatively effective, although the effectiveness rate declined in 2022. In terms of efficiency, the budget implementation was generally efficient, particularly in vaccination and testing programs, but not fully optimal due to the high use of resources compared to program achievements. Supporting factors include program alignment, government policies, and cross-sector assistance, while inhibiting factors include limited human resources, low community participation, and inadequate budget planning.
Analisis Implementasi New Public Management dalam Meningkatkan Kualitas Layanan Metro Jabar Trans Hasna Septiani; Sri Mulyani
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 3 (2026): Desember: Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v6i3.7786

Abstract

Public transport service quality is an important indicator of the successful implementation of New Public Management (NPM) in the public transport sector. Metro Jabar Trans (MJT), a Bus Rapid Transit (BRT) system managed by the West Java Provincial Government through a Buy The Service (BTS) partnership scheme, faces operational challenges such as low load factors, longer-than-standard bus headways, and limited bus stop infrastructure despite significant government subsidies. This study aims to analyze the implementation of NPM in MJT operations using the Value for Money (VFM) framework, which includes economy, efficiency, and effectiveness dimensions. This qualitative case study involved semi-structured interviews with 33 informants, participant observation, and document analysis. The findings show that the economy principle has been implemented effectively through budget compliance, BTS scheme operation, and affordable fares. However, efficiency remains suboptimal due to high mileage productivity, low average load factors, and operating revenue covering only 23.58% of operating costs. The effectiveness dimension also requires improvement, particularly in safety and equity aspects, although users generally perceive service quality positively. The study concludes that NPM implementation in regional public transport requires greater attention to service utilization and quality improvement beyond budget management.
Co-Authors Alya Lutfitasari Arvindy Rivito Dean Sastra Nagara Dedi Sutrisna Syah Putra Dheya Rahmani Wiansyah Fitri Fitri Hasna Septiani Indri Yuliafitri Ivan Yudianto Levina Kristiani Yusar Mochammad Faishal Agung Naza Azella Ilma Agnia Nelly Fatmawati Simamora Raden Muhammad Rachmansyah Shadiqiawan Salina Azkia