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All Journal Jurnal Akuntansi & Auditing Indonesia Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKONOMIS : Journal of Economics and Business Jurnal MEBIS (Manajemen dan Bisnis) Tangible Journal Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Behavioral Accounting Journal Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi, Akuntansi dan Perpajakan
Hero Priono
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Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Mathematics Neuroscience Social Sciences Other

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FAKTOR KETIDAKPATUHAN TERKAIT ATURAN PELAPORAN DANA KAMPANYE TERHADAP AKTIVITAS PEMILU PARTAI C DI KABUPATEN TULUNGAGUNG Niken Ayu Sastie; Hero Priono
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 3 (2024): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i3.2186

Abstract

This study aims to analyze the factors that cause Party C's non-compliance in reporting campaign funds during election activities in Tulungagung Regency. This study examines the factors contributing to the lack of transparency of campaign finance reporting, as well as the impact of non-compliance on the integrity of the electoral process. The analysis is based on a descriptive qualitative approach, using data from various sources, including campaign finance reports, and interviews with election participants. In addition, weak oversight and perceived ineffective sanctions contribute to the low level of compliance. This study suggests the need for simplification of reporting rules, increased education and training programs, stricter supervision, and more severe sanctions to improve compliance and maintain the integrity of the electoral process in Tulungagung Regency.
Analisis Kinerja Keuangan Pada PT Sinergi Inti Plastindo Tbk Menggunakan Rasio Likuiditas, Solvabilitas Dan Profitabilitas Muhamad Risa Farhan; Hero Priono
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 3 (2024): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i3.2192

Abstract

Tujuan studi ini adalah menganalisis kinerja keuangan PT Sinergi Inti Plastindo Tbk dari 2021 hingga 2023 melalui rasio likuiditas, solvabilitas, dan profitabilitas dengan metode penelitian kuantitatif deskriptif. Data sekunder diperoleh dari laporan keuangan perusahaan di situs web resmi. Hasil analisis menunjukkan kondisi sangat baik dalam rasio likuiditas, terutama rasio lancar, rasio cepat, dan rasio kas yang mengalami peningkatan signifikan pada 2022 meskipun sedikit menurun pada 2023, tetapi tetap di atas rata-rata industri. Dalam rasio solvabilitas, perusahaan juga menunjukkan kondisi sangat baik dengan rasio utang terhadap aset dan ekuitas lebih rendah dari rata-rata industri. Namun, dalam rasio profitabilitas, perusahaan masih perlu perbaikan karena rasio return on equity, return on asset, margin keuntungan kotor, dan margin keuntungan bersih jauh di bawah rata-rata industri. Secara keseluruhan, kinerja keuangan PT Sinergi Inti Plastindo Tbk menunjukkan keunggulan dalam likuiditas dan solvabilitas namun memerlukan peningkatan dalam profitabilitas.
Analisis Faktor Ketidakpatuhan Pelaporan Dana Kampanye Parpol Peserta Pemilu Kota X Pada Pemilu Tahun 2024 Dipta Wira Hanggara; Hero Priono
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.380

Abstract

The campaign in the context of the General Election is an important activity for Political Party X in City P, aimed at winning mass support. However, issues have arisen regarding the transparency and accountability of campaign fund reporting, particularly due to the lack of expenditure transaction evidence for some activities recorded in the financial reports. This creates ambiguity and increases the potential for fraud in the management of campaign finances. To address this, a strategy is needed that includes enhancing transparency in campaign fund reporting, training for campaign fund managers, and conducting regular audits by independent and trusted parties. It is hoped that this will improve compliance with campaign fund regulations and build public trust. The research methodology used is a qualitative descriptive approach, with analysis focused on document evaluation and interviews to identify non-compliance in campaign fund reporting by Political Party X.
Analisis Penggunaan Aplikasi Pencatatan Keuangan Berdasarkan Teori TAM: (Studi Kasus Pada Online Shop “Sweet Palettee”) Riza Ahmadina Qawiyyu; Hero Priono
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.104

Abstract

This research was conducted to determine the perception and readiness of an online shop to use a financial accounting application based on the Technology Acceptance Model (TAM) theory. Therefore, interpretive qualitative research was carried out using a descriptive case study approach at the online shop "Sweet Palettee" as the research object. The data collection techniques used were interviews, observation and archival recordings. From the data that has been collected and analyzed by researcher, it is concluded that the use of the financial accounting application carried out by Sweet Palettee based on the Technology Acceptance Model (TAM) theory is going quite well. Each aspect of TAM is interconnected, which overall has a positive role for Sweet Palettee in the acceptance and use of the "Money+" financial accounting application. With this research, it is hoped that it can increase insight and knowledge for researcher and for academics, also can be used as a reference for related companies to make decisions in the future.
Analisis Pelaksanaan Audit Kepatuhan Dana Kampanye Partai X Pada KAP Budiman Wawan Pamudji Dan Rekan Muhammad Rafi Faisal; Hero Priono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2139

Abstract

The general election (Pemilu) is one of the essential elements in the administration of a democratic government and is a crucial moment when the people determine the direction of the nation. This research examines the performance of financial campaign compliance audits conducted by the Public Accountant Office (KAP) Budiman, Wawan, Pamji, and Partners X in cities A and B during the period 2023-2024. A qualitative research method with descriptive analysis is used to gain a deep understanding of the compliance audit process. Findings indicate that the constraints are caused by a lack of understanding among party officials regarding applicable regulations, human errors, and human resource limitations. This study highlights the need for integrated efforts to strengthen regulations, enhance supervision, and promote compliance with campaign finance regulations. Thus, elections are expected to be conducted cleanly, fairly, and honestly, strengthening the sovereignty and democracy of the Indonesian society.
PELAPORAN AUDIT KEPATUHAN DANA KAMPANYE PADA PARTAI X KOTA P TERHADAP TRANSPARANSI DAN AKUNTABILITAS Davin Windiarta; Hero Priono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2140

Abstract

Campaigning is an important stage in an election, where parliamentary candidates present their vision and mission. The success of the campaign is highly dependent on the availability of adequate funding. Elections must be conducted in a fair and transparent manner, including in terms of political party finances PKPU No.18 of 2023 and KPU No. 1677 regulate campaign funds to prevent fraud and increase transparency. The results of the 2024 election campaign fund audit showed non-compliance by Party X Kota P with the rules. These findings are important for evaluating Party X's integrity in campaign fund management, which in turn will increase public trust in the electoral process. This research uses qualitative methods to analyze political party financial report data, focusing on transparency and accountability. The findings show that party X Kota P still does not understand the regulations applied by the General Election Commission.
Implementasi Sikadeka untuk Meningkatkan Efektivitas Audit Dana Kampanye Pemilu 2024 pada Partai Politik Kota X Moh Rifki Alfiansyah; Hero Priono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2141

Abstract

This study focuses on the implementation of SIKADEKA in City X during the 2024 Election, evaluating its effectiveness in auditing campaign funds. The research employs a qualitative descriptive method. This type of research aims to report results that reflect the actual conditions related to SIKADEKA in the 2024 campaign fund audit. Data collection methods include document studies and interviews. The objective of this research is to provide a detailed and accurate depiction of the effectiveness of SIKADEKA in campaign fund audits, incorporating various perspectives from stakeholders involved in the 2024 election campaign funds. The results indicate that SIKADEKA is not yet fully effective, as there is still non- compliance in campaign fund reporting and a lack of understanding among political parties about the system, leading to less effective implementation of campaign fund audits using SIKADEKA. The researchers formulate this study to further discuss the implementation of SIKADEKA in enhancing the effectiveness of campaign fund audits in City X.
Analisis Hasil Audit Atas Pelaporan Dana Kampanye Partai Politik P Di Kabupaten Q Rindy Maylita Hapsari; Hero Priono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2149

Abstract

This research focuses on the Analysis of Audit Results on the Campaign Fund Reporting of Political Party P in District Q. The objective of this study is to identify and analyze the compliance of Political Party P with the campaign fund reporting regulations set by the General Elections Commission (KPU), specifically PKPU No. 18 of 2023, as well as to evaluate the strengths and weaknesses in the party's financial reporting system. This study employs a qualitative method approach using secondary data. Data collection methods include interviews with party officials and auditors, as well as documentation. The results of this study indicate that Political Party P in District Q has not fully complied with PKPU No. 18 of 2023, thus categorizing Party P as a Non-Compliant Party. The non-compliance in campaign fund reporting has led to a decrease in transparency and accountability of Party P and a decline in public trust in the party.
Penerapan Audit Kepatuhan Terhadap Transparansi Dana Kampanye Partai X Kota Y Dalam Pemilihan Umum Revi Ardiana Putri; Hero Priono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2150

Abstract

This study was conducted to obtain the level of compliance and transparency of Political Parties in the examination of campaign funds, by selecting objects at Party X in City Y. A descriptive qualitative approach was used to analyze various aspects of compliance, including understanding regulations, recording transactions, and reporting campaign funds. The findings of this study indicate that Party X in City Y has not fully understood the General Election Commission Regulation (PKPU) Number 18 of 2023 related to campaign finance reporting. This results in a lack of transparency of receipts and expenditures. Thus, increasing transparency over political party campaign finance reports is not only a legal imperative, but also an investment in maintaining the integrity of a healthy and strong democracy.
Analisis Hasil Audit Kepatuhan Dana Kampanye Partai Politik Sebagai Tingkat Transparansi Pemilihan Umum Aulia Rahma Az zahra; Hero Priono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2151

Abstract

This study was conducted to gain an understanding of the results of the implementation of campaign finance compliance audits of political parties based on PKPU Number 18 of 2023 and to assess the level of transparency in general elections in Indonesia. The approach used is a qualitative method with data collection techniques from the results of compliance audits and conducting interviews with senior auditors to find out views regarding the level of transparency in general elections. The findings in this study provide knowledge that not all political parties comply with the regulations that have been set. This study also explains that the supervision carried out in the reporting and management of campaign funds is still not optimal. Strict supervision and increased education and training for political parties can help maximize the level of transparency in general elections.
Co-Authors Alief Faza Anugerah Alifia Dina Rifai Amadea Devota Arin Yuni Pusporini Astrini Aning Widoretno Aulia Rahma Az zahra Baso R Cindy Yudhita Pramita Sari Davin Windiarta Dipta Wira Hanggara Diva Aulia Hanif Dwi Suhartini Eny Suprapti Galuh Tiaramurti Indrawati Yuhertiana Leo Rizki Mubarak Moh Rifki Alfiansyah Muhamad Risa Farhan Muhammad Rafi Faisal Nadia Farah Nafisa Natasya Ramadhanty Harjono Niken Ayu Sastie Revi Ardiana Putri Rindy Maylita Hapsari Ririt Ariani Riza Ahmadina Qawiyyu Rosalia Widiyanti Soeparlan Pranoto Tamadoy Thamrin Tituk Diah Widayantie Yulianita Rochmana Pratiwi Yunita Haripuspita Amir