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All Journal Jurnal Ilmiah Akuntansi Rahmaniyah JIAR
Ahmad Irfansyah
Sekolah Tinggi Ilmu Ekonomi Rahmaniyah
Economics, Econometrics & Finance

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PENGARUH PENATAUSAHAAN BARANG MILIK DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN MUSI BANYUASIN (Studi Kasus Pada Sekretariat DPRD Kabupaten Musi Banyuasin) Ahmad Irfansyah; Jumania Septariani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i1.260

Abstract

This study aims to determine the effect of Regional Property Administration on the Quality of Financial Reports of the Secretariat of DPRD Musi Banyuasin Regency. Data collection techniques used in this study were questionnaires. The population of this research was the secretariat employees of DPRD Musi Banyuasin Regency, the sample used were 30 respondents using purposive sampling method. This research was a quantitative research with simple linear regression analysis. The administration of regional property on the quality of financial reports was tested using hypothesis testing, namely the correlation test, the coefficient of determination and the partial test using SPSS software. Before testing the hypothesis, the data was first tested using the data quality test. The results showed that the coefficient of determination obtained was 90.2%, the variation in the Quality of Regional Apparatus Financial Reports variables could be explained by the Regional Property Administration variable, while the remaining 9.8% was explained by other variables not analyzed in this study. The test results partially show that the Administration of Regional Property has a significant effect on the Quality of Regional Financial Reports.
ANALISIS DAMPAK PENERAPAN AKUNTANSI BERBASIS AKRUALTERHADAP PELAPORAN KEUANGAN (Studi Kasus :Badan Pengelola Keuangan dan Aset Daerah Kab.Musi Banyuasin) Ahmad Irfansyah
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 2 No 1 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v2i1.62

Abstract

Penelitian ini bertujuan untuk melihat dampak penerapan akuntansi berbasis akrual terhadap laporan keuangan. Dimana dalam penelitian ini akan melihat perubahan penyajian laporan keuangan sebelum dan sesudah penerapan akuntansi berbasis akrual dengan mengambil studi kasus pada Badan pengelola Keuangandan Aset Daerah Kabupaten Musi Banyuasian Dampak penerapan akuntansi berbasis akrual dalam penyajian laporan keuangan BPKAD terlihat dari perubahan pada pos pendapatan diakui pada saat terjadinya transaksi sehingga informasi yang diberikan lebih handal dan relevan. Beban diakui pada saat timbulnya kewajiban, terjadinya konsumsi aset, atau terjadinya penurunan manfaat ekonomi atau potensi jasa, sedangkan belanja diakui berdasarkan terjadinya pengeluaran dari Rekening Kas Umum Daerah melalui bendahara pengeluaran.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN PADA KANTOR CAMAT LAIS KABUPATEN MUSI BANYUASIN Ahmad Irfansyah; Candra Romanda; Rano Asoka
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i2.288

Abstract

This study aims to analyze the extent of accountability and transparency in financial management applied at the Lais Sub-District Office, Musi Banyuasin Regency. The data used in this study were data of the 2019-2021 fiscal year. The data collection technique used were interviews, conducted with the heads of sub-heads and staff of the planning, finance and reporting sections related to the financial management of the Lais Sub-District Office, and documentation of financial documents, such as reports Realization of Implementation of Lais Sub-District Office Development Activities in 2019-2021. The results obtained showed that the management of regional finances in the Lais District Office of Musi Banyusin Regency overall could be categorized as accountable and transparent. It could be seen that the Lais sub-district office had been able to fulfill all accountability and transparency indicators that the financial management of the Lais Sub Ddistrict Office was all good.
Analisis Faktor Penyebab SiLPA dan SILPA Pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Musi Banyuasin Ahmad Irfansyah
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 4 No 1 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v4i1.160

Abstract

This study aims to determine the factors that cause the remainder of the budget calculation (SiLPA) and the remainder over budget financing (SILPA) in the Financial Management and Assets Board of the District of Musi Banyuasin in period of 2016 to 2018.. This study uses a qualitative method. Data collection techniques are carried out through field studies by conducting documentation and interviews, literature studies from literature references that support this research. Data analysis techniques start from qualitative data in the form of Reports on the Realization of Regional Income and Expenditure Budgets and Reports on Changes in Budget Balances. The Results of study indicate that the high and low levels of SiLPA that occurred in BPKAD in the District of Musi Banyuasin in the period 2016 to 2018 caused by exceeding income, remaining expenses or other consequences. While SILPA is caused by an increase in regional income, the absorption of the regional budget that is not optimal, the low absorption of unexpected expenditure, the high level of financing receipts but the low cost of financing which means that there are funds that are not utilized optimally, the quantity of human resources in lacking so that the planned target achievement is not optimal.
ANALISIS PENGGUNAAN APLIKASI SISTEM AKUNTANSI PERSEDIAAN (ASAP) TERHADAP EFEKTIVITAS PELAPORAN PERSEDIAAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN MUSI BANYUASIN Ahmad Irfansyah
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v5i2.222

Abstract

This research is used to answer two main problems, namely how to use the Inventory Accounting System Application (ASAP) on the effectiveness of inventory reporting at the Regional Financial and Asset Management Agency of Musi Banyuasin Regency and what efforts should be made to increase the effectiveness of using the Inventory Accounting System Application (ASAP)The results of this study indicate that the financial report reporting of the Inventory Information System Application (ASAP) has been used effectively considering the final results of the inventory obtained are itemized and, however, if viewed from the point of view of using the application in inputting, it can be said to be less effective because inputting errors often occur data where the available menu does not match the data inputted so it is necessary to make adjustments in the input and efforts made by the local government through the Regional Financial and Asset Management Agency of Musi Banyuasin Regency, namely intrinsically and exterinsically in the form of operator assistance, routine checks / checks, application updates. as well as ASAP operator outreach / training.
Co-Authors Candra Romanda Jumania Septariani Rano Asoka