Articles
<![CDATA[ANALISIS DANA DEKONSENTRASI SEKTOR PENDIDIKAN DI PROVINSI SUMATERA BARAT ]]>
<![CDATA[Putra, Gerry Hamdani]]>
<![CDATA[ JURNAL PUNDI Vol 4, No 3 (2020) ]]>
Publisher : <![CDATA[AKBP-STIE "KBP" PADANG ]]>
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DOI: 10.31575/jp.v4i3.306
<![CDATA[This research had a purpose to analyze deconcentration fund of education field in West Sumatera Province on 2011-2015. The type of analysis used is descriptive quantitative by collecting and analizyng the data of allocated deconcentration fund, Report on Budget Outcomes (RBO), Strategic Plan of Education Ministry, Accountability Report of Government’s Performance, program implementation, and relation with government in educational field. The result of the research showed that there are activities that were not accordance with the nature of deconcentration fund which is non-physical activity, such as in 2011 and 2012 there were still many physical activities such as building construction, laboratory equipment procurement, and rehabilitation of classroom and building of education office. The absorption of deconcentration fund would give a better affects for performance of education offices of West Sumatra Province. This could be seen from the total absorption of deconcentration funds that can increase the percentage of APK and APM which became the main indicator of the main programs in achieving performance.]]>
<![CDATA[Pengaruh Jumlah Penduduk dan Produk Domestik Regional Bruto Terhadap Penerimaan Pajak Daerah Pada 19 Kabupaten dan Kota Di Sumatera Barat Tahun 2015-2019 ]]>
<![CDATA[Gerry Hamdani Putra]]>;
<![CDATA[Evinda Rosliani]]>
<![CDATA[ Jurnal Ilmiah Pendidikan Scholastic Vol 5 No 1 (2021): Jurnal Ilmiah Pendidikan Scholastic ]]>
Publisher : <![CDATA[Fakultas Sastra Universitas Ekasakti ]]>
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DOI: 10.36057/jips.v5i1.460
<![CDATA[Regional tax is an obligatory contribution to the region owed by an individual or entity that is compelling based on law without receiving direct compensation and is used for regional needs for the greatest prosperity of the people. This study aims to examine the Total Population and Gross Regional Domestic Product of Regional Tax Revenues in 19 districts and cities in west sumatera. This study uses local government revenue realization data in 19 districts and cities of west sumatera for the 2015-2019 period published by the Central Statistik Agency (BPS). Hypothesis testing uses panel data regression using the eviews 8.0 program. The results showed that population has a negative and significant effect on local tax revenue and gross regional domestic product has a positive and significant effect on local tax revenue.]]>
<![CDATA[Senjangan Anggaran Dipengaruhi Oleh Partisipasi Anggaran dan Komitmen Organisasi Di SKPD Provinsi Sumatera Barat ]]>
<![CDATA[Gerry Hamdani Putra]]>;
<![CDATA[Zeky Sepriadi]]>
<![CDATA[ JURNAL PUNDI Vol 6, No 1 (2022) ]]>
Publisher : <![CDATA[AKBP-STIE "KBP" PADANG ]]>
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DOI: 10.31575/jp.v6i1.397
<![CDATA[The Impact of Budget Participation and Organizational Commitment on Slack Budgeting (SKPD Province West Sumatera Case Study.) In fact, all local government agencies, as well as the central government, must have adequate and effective budgets. The SKPD (Regional Work Unit) in West Sumatra is a regional government agency that manages all existing budgets. The aim of this study was first to find out how budget participation affects budget congestion. Second, understand the impact of organizational participation on budget congestion in the SKPD in West Sumatera. The population in this study is a sub-program and finance of the SKPD in West Sumatra. The sampling technique in this study used targeted sampling. The sample for this study included 18 program department managers and all departmental and finance staff involved in budgeting. The results of this study show that: 1) Family participation has a significant positive impact on family idleness. The value of the budget participation coefficient is 2,907 > t Table 1,998, with a significance level of 0.005 (<0.05). 2) Organizational engagement negatively and significantly affects budget underutilization. The value of the organizational commitment coefficient was -4.376 < t Table 1.998 with a significance level of 0.000 (< 0.05).]]>
<![CDATA[Pengaruh Komisaris Independen Dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi Pada Perusahaan BUMN ]]>
<![CDATA[Gerry Hamdani Putra]]>;
<![CDATA[Denny Novi Satria]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1156
<![CDATA[Accounting conservatism is a precautionary principle at the time of financial reporting so that companies are not in a hurry when recognizing and assessing assets and profits so that they can immediately recognize possible losses and debts that may occur, value assets with the lowest value, and take into account liabilities with the highest value. The application of conservatism in making financial statements, an investor can view financial statements transparently and without any element of manipulation contained in the financial statements, because the concept of conservatism is recognizing all losses and recognizing profits only when the profits actually occur. Accounting conservatism is a concept that recognizes expenses and liabilities directly even though there is uncertainty about the outcome, but only recognizes revenues and assets when they are actually received. This study aims to obtain empirical evidence of the effect of independent commissioners and institutional ownership on accounting conservatism. This research is classified as quantitative research. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling method used is purposive sampling. The analytical method used is panel data analysis. The number of sample companies used are 17 state-owned companies in a span of 3 years, so the final data used is 51 observational data. The results show that 1) Independent Commissioner has a positive effect on accounting conservatism 2)Institutional ownership has no effect on accounting conservatism]]>
<![CDATA[Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Di Bursa Efek Indonesia Tahun 2017-2021 ]]>
<![CDATA[Rini Adel Asmara]]>;
<![CDATA[Gerry Hamdani Putra]]>
<![CDATA[ Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): Mei : Profit : Jurnal Manajemen, Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS MARITIM AMNI SEMARANG ]]>
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DOI: 10.58192/profit.v2i2.744
<![CDATA[Accounting conservatism is a precautionary concept that really needs to be considered in accounting for financial statements because company activities are accompanied by uncertainty. This study aims to determine the effect of leverage (X1) and company size (X2) on accounting conservatism in food and beverage companies on the Indonesia Stock Exchange. The data source used in this research is secondary data in the form of annual financial reports. The population used in this study were all food and beverage companies listed on the Indonesia Stock Exchange (www.Idx.co.id) in 2017-2021 which were selected using purposive sampling. The number of samples used in the study were 11 companies. The analytical method used is multiple regression analysis. Based on the test results it was found that leverage had a positive and significant effect on accounting conservatism in food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange and company size had a negative and significant effect on accounting conservatism in food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange.]]>
<![CDATA[Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Pada 19 Kabupaten/Kota Provinsi Sumatera Barat Tahun 2018-2021 ]]>
<![CDATA[Nadia Febrianty]]>;
<![CDATA[Gerry Hamdani Putra]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.154
<![CDATA[To achieve regional independence, local governments must be able to manage their resources efficiently and effectively. This can be realized by government financial performance. This study aims to examine the effect of economic growth, local revenue, and capital expenditure on government financial performance. The samples of this study were 19 regencies / cities of West Sumatra Province in 2018-2021 using the total sampling technique. The analysis method used is the panel data regression method. Based on the results of this study, it shows that economic growth has no effect on government financial performance, local revenue has a positive and significant effect on government financial performance, and capital expenditure has a negative and significant effect on government financial performance.]]>
<![CDATA[Pengaruh Pengendalian Internal Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Pada Perusahaan Dagang Di Kota Padang ]]>
<![CDATA[Mayang Dewinda Putri]]>;
<![CDATA[Gerry Hamdani Putra]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.187
<![CDATA[The tendency of accounting fraud has attracted a lot of media attention and has become an issue that is often heard and important in the eyes of world business people. Not only in the BUMN sector but also in companies engaged in Merchandising. The city of Padang which is the capital of the province of West Sumatra which also has many companies engaged in Merchandising. The purpose of this study was to determine how the effect of the effectiveness of internal control and individual morality on the tendency of accounting fraud in merchandising companies in the city of Padang. This type of research is quantitative research. The population used in this study were all employees who carry out accounting duties and functions in merchandising companies in the city of Padang. Data were collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS 22. The results showed that the effectiveness of internal control had no effect on the tendency of accounting fraud in merchandising companies in the city of Padang, while the individual morality had a negative effect on the tendency of accounting fraud in merchandising companies in the city of Padang.]]>
<![CDATA[Dampak Penerapan Standar Akuntansi Pemerintahan dan Kualitas Laporan Finansial terhadap Akuntabilitas Kinerja Lembaga Pemerintah ]]>
<![CDATA[Nur Aulia Hasana]]>;
<![CDATA[Gerry Hamdani]]>
<![CDATA[ Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 7 (2023): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan ]]>
Publisher : <![CDATA[Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung ]]>
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DOI: 10.59188/covalue.v14i7.3983
<![CDATA[Studi ini dilaksanakan untuk mengeksplorasi bagaimana implementasi standar akuntansi pemerintahan dan kualitas pelaporan finansial memdampaki akuntabilitas kinerja lembaga pemerintah. Fokus studi ini yaitu pegawai di Badan Kepegawaian Daerah (BKD) Provinsi Sumatera Barat, dengan memilih sampel sebanyak 40 pegawai melalui convenience sampling. Studi ini menggunakan tes regresi berganda untuk analisis data. Temuan studi menunjukkan bahwa ketaatan terhadap standar akuntansi memberikan dampak positif terhadap tingkat akuntabilitas kinerja lembaga pemerintah, dan kualitas laporan finansial juga berdampak positif terhadap tingkat akuntabilitas tersebut. Studi ini berupaya untuk memberikan wawasan yang berharga, menganjurkan prioritas penerapan standar akuntansi pemerintah dan produksi laporan finansial berkualitas tinggi untuk meningkatkan kinerja pegawai secara keseluruhan melalui peningkatan akuntabilitas.]]>
<![CDATA[PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP TINGKAT KEMANDIRIAN KEUANGAN PEMERINTAH DAERAH PROVINSI SUMATERA BARAT ]]>
<![CDATA[Siti Nurvaliza]]>;
<![CDATA[Gerry Hamdani Putra]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i2.356
<![CDATA[This research aims to re-examine previous research between independent variables, namely regional original income and general allocation funds on financial independence. The object of this research is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province 2020-2022. The population in this research is the report on the realization of the revenue budget, regional expenditure and regional income of the Regional Government of West Sumatra Province. The type of data in this research uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. The sample used in this research is the realization report of the APBD (Regional Income and Expenditure Budget) of the Regency/City Government of West Sumatra Province which has been audited by BPS with a total of 19 samples. The results of this research indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, the General Allocation Fund has a negative effect on regional financial independence]]>
<![CDATA[Pengaruh Partisipasi Anggaran Dan Asimetri Informasi Terhadap Senjangan Anggaran Pada Satuan Kerja Perangkat Daerah (SKPD) Provinsi Sumatera Barat ]]>
<![CDATA[Gerry Hamdani Putra]]>;
<![CDATA[Adrianto Gidion Gulo]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v4i1.1038
<![CDATA[This research aims to determine: 1. To determine the effect of budget participation on the budget gap in the Regional Work Units (SKPD) of West Sumatra Province; 2. To determine the effect of information asymmetry on the budget gap in the Regional Work Units (SKPD) of West Sumatra Province; The method used in this research is a quantitative method with a descriptive approach. The sample in this study was 72 respondents with a sampling technique using purposive sampling. The data analysis technique used is multiple linear regression analysis using SPSS 26. Data analysis techniques start from validity testing, reliability testing, normality testing, heteroscedasticity testing, multicollinearity testing, multiple linear regression analysis, and hypothesis testing. This research shows the results: 1) Budget participation has a positive and significant effect on the budget gap with a calculated t-value greater than the t-table (2.480>1.667) with a significant value smaller than the alpha value (0.016<0.05); 2) Information asymmetry has a positive and significant effect on the budget gap with a calculated t-value greater than the t-table (2.567<1.667) with a significant value smaller than the alpha value (0.012<0.05).]]>
