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All Journal The Indonesian Accounting Review Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal Analisa Akuntansi dan Perpajakan Buletin Poltanesa Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Golden Ratio of Auditing Research Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan SENTRI: Jurnal Riset Ilmiah Asian Journal of Management Analytics Journal of Creative Student Research Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Nella Yantiana
Universitas Tanjungpura
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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The Role of the Government Internal Supervision Apparatus (Apip) in Regional Financial Management: A Case Study at the Sanggau Regency Inspectorate Zain Islami; Juanda Astarani; Nella Yantiana
Indonesian Journal of Business Analytics Vol. 6 No. 5 (2026): October 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i5.17313

Abstract

This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in regional financial management, with a case study at the Sanggau Regency Inspectorate. The research uses a descriptive qualitative approach through in-depth interviews with three auditor informants and functional officials. The data were analyzed through data reduction, open coding, axial coding, and selective coding, complemented by source triangulation. The results of the study showed four main findings: (1) APIP has shifted its role from a watchdog to a combination of assurance and consulting, in line with the Internal Audit Capability Model (IA-CM) stage; (2) the effectiveness of supervision is measured by outcomes in the form of follow-up recommendations and changes in OPD behavior, not by the number of findings; (3) the main obstacles come from APIP's internal capacity (HR, budget, digitalization); and (4) APIP–OPD relations are collaborative, which is more relevant to be explained through stewardship theory than agency theory. Compared to previous research at the Bolaang Mongondow Regency Inspectorate (Runtu et al., 2025) and the Nabire Regency Inspectorate (Napan et al., 2025) which also highlighted the constraints of human resources, budget, and audition resistance, this study found interesting variations in the pattern of APIP–OPD relations that enriched the study of public accountability and good governance and emphasized the importance of strengthening APIP's institutional capacity in facing the demands of supervision modernization.
Determinants of Dividend Contribution of Regional Banks of West Kalimantan to Regional Original Income: The Role of NPL, LDR, NIM, and ROA Muhammad Faisal Daulay; Nella Yantiana; Muhammad Fahmi
Indonesian Journal of Business Analytics Vol. 6 No. 5 (2026): October 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i5.18585

Abstract

Bank Kalbar plays a strategic role as a regional government-owned bank contributing to West Kalimantan's Regional Own Revenue (PAD) through dividend distribution. This study examines the effect of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Return on Assets (ROA) on Bank Kalbar's dividend contribution ratio to PAD for 2019–2023, using quarterly data (20 observations) and Ordinary Least Squares (OLS). Results show NIM (β=0.412; p<0.01) and ROA (β=0.387; p<0.05) significantly and positively affect dividend contribution, NPL has a significant negative effect (β=-0.318; p<0.05), while LDR is not significant partially but is significant in the simultaneous model (F=18.743; p<0.001). These findings imply that improving asset quality and optimizing net interest margin are key to enhancing Bank Kalbar's contribution to PAD.
Achievements of Corruption Prevention and Local Government Integrity: Longitudinal Analysis of MCP and SPI in West Kalimantan Ayesha Selfiantiyudhi; Nella Yantiana; Muhammad Fahmi
Asian Journal of Management Analytics Vol. 5 No. 4 (2026): October 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i4.17310

Abstract

This study analyzes the alignment of the achievements of the Monitoring Center for Prevention (MCP) and the Integrity Assessment Survey (SPI) in 15 local governments in West Kalimantan during 2021–2024. Longitudinal secondary data were analyzed using descriptive statistics, Pearson and Spearman correlations, score divergence, year-on-year changes, and panel models as sensitivity analysis. The results showed that the average MCP increased, but the increase was not followed by the development of the corresponding SPI. Overall, the relationship between MCP and SPI was weak and insignificant, including in the analysis of annual changes, although a positive relationship with strength was found in 2023 and 2024. These findings show that an increase in MCP achievement has not always been followed by an increase in SPI.
PENGARUH KEPATUHAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) DALAM PEMBERIAN OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH KALIMANTAN BARAT Syarifah Muthia Rusyda; Juanda Astarani; Nella Yantiana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 5 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/8x5ex468

Abstract

Penelitian ini bertujuan mengkaji peran kepatuhan Standar Akuntansi Pemerintahan (SAP) dan keandalan Sistem Pengendalian Internal Pemerintah (SPIP) dalam membentuk kualitas opini audit pemerintah kabupaten dan kota di Provinsi Kalimantan Barat. Penelitian menggunakan desain kuantitatif berbasis data sekunder dari Laporan Hasil Pemeriksaan (LHP) BPK atas Laporan Keuangan Pemerintah Daerah (LKPD) seluruh kabupaten dan kota di Provinsi Kalimantan Barat. Seluruh populasi dilibatkan melalui pendekatan sensus dengan total 70 unit analisis (14 daerah × 5 tahun, 2020–2024). Metode analisis meliputi statistik deskriptif, uji asumsi klasik, dan regresi linear berganda. Variabel independen adalah kepatuhan SAP (X₁) diproksikan dari jumlah temuan ketidaksesuaian SAP, dan SPIP (X₂) dari jumlah temuan kelemahan SPI dalam LHP BPK. Variabel dependen adalah opini audit (Y) berskala ordinal 1–4. Hasil menunjukkan bahwa kepatuhan SAP berpengaruh signifikan negatif (t = -4,849; sig. = 0,000) dan SPIP berpengaruh signifikan positif (t = 2,561; sig. = 0,013) terhadap opini audit. Secara simultan, keduanya berpengaruh signifikan (F = 13,421; sig. = 0,000) dengan Adjusted R² = 25,1%. Penelitian ini menegaskan bahwa pemenuhan SAP dan penguatan SPIP merupakan prasyarat utama bagi pemerintah daerah untuk meraih opini Wajar Tanpa Pengecualian (WTP).  
Elastisitas Pendapatan Asli Daerah terhadap Pencairan Tunggakan Pajak Kendaraan Bermotor: Bukti Runtun Waktu di Pontianak Rizqhi Amalia; Nella Yantiana; Muhammad Fahmi; Khristina Yunita
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 10 (2026): SENTRI : Jurnal Riset Ilmiah, Oktober 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i10.7295

Abstract

Arrears in motor vehicle tax (PKB) represent deferred revenue that subnational governments can only partly recover, yet little is known about how strongly arrears recovery translates into local own-source revenue (PAD). This study estimates the elasticity of PAD with respect to PKB arrears collection using monthly administrative records of the Regional Revenue Service Unit (UPTPPD) Region I, Pontianak, West Kalimantan, from January 2020 to June 2022 (n = 30), a window covering the Covid-19 shock and a provincial penalty-waiver program. After Augmented Dickey-Fuller tests showed that PAD is trend-stationary, log-log regressions with a deterministic trend were estimated by ordinary least squares, and inference was based on Newey-West standard errors following a battery of diagnostic tests. Arrears collection has a positive and significant effect on PAD: in the preferred specification the elasticity is 0.183 (p = 0.001), so a 10% rise in arrears collected coincides with a 1.83% rise in PAD in the same month, equivalent to about IDR 3.33 of PAD per rupiah of arrears at sample means. The estimate is robust to a penalty-waiver dummy, which itself is insignificant, and to excluding the peak month of September 2021. Because the PAD response exceeds the arrears amount, arrears recovery appears to trigger a broader compliance spillover rather than a one-off cash inflow. Provincial tax authorities should therefore treat penalty waivers as a complement to sustained enforcement and registry updating, not as a substitute.
Determinan Penyerapan Anggaran Pemerintah Kota Pontianak: Peran Pelaksanaan Anggaran dan Pengadaan Barang/Jasa Syf Zulfa; Nella Yantiana; Muhammad Fahmi; Sari Rusmita
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 10 (2026): SENTRI : Jurnal Riset Ilmiah, Oktober 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i10.7296

Abstract

Budget absorption remains a persistent problem in Indonesian local governments, where spending tends to accumulate in the final quarter and weakens the developmental and economic role of the regional budget. This study examines the effect of budget planning, budget implementation, human resource competence, and procurement of goods and services on budget absorption in the Pontianak City Government. A quantitative explanatory design was applied using an online questionnaire completed by 81 budget managers, such as commitment-making officials, treasurers, and planners, from regional work units (OPD) of Pontianak City. Data were analysed with Partial Least Squares Structural Equation Modeling (PLS-SEM) and 5,000 bootstrap subsamples. The measurement model met the criteria for convergent validity, internal consistency reliability, and discriminant validity. The structural model explained 64.4% of the variance in budget absorption (R² = 0.644) and showed medium predictive relevance (Q²predict = 0.387). Budget implementation had a positive and significant effect on budget absorption (β = 0.356; p = 0.003), and procurement of goods and services also had a positive and significant effect (β = 0.358; p = 0.031). In contrast, budget planning (β = −0.018; p = 0.564) and human resource competence (β = 0.169; p = 0.160) had no significant effect. These findings suggest that, in a city government whose planning documents and staff capacity are already relatively uniform, absorption is decided mainly by execution discipline and procurement timeliness. Local governments should therefore strengthen monitoring of implementation schedules, accelerate disbursement processes, and announce procurement plans early in the fiscal year.
Co-Authors Afriani Fitra Fadilah Antonius Binsar Saragih Auro Osti Berliana Hutabarat Ayesha Selfiantiyudhi Ayu Umyana Bella Dwi Septiwana Djunita Permata Indah Eka Yuniarsih Elok Heniwati Fariastuti Fariastuti Fera Damayanti Gita Desyana Inayah Isnaini Ira Grania Mustika Jesika Heriyanti Juanda Astarani Junaidi Jundi Adil Athallah Khristina Yunita Kiki Mery Muhammad Fahmi Muhammad Faisal Daulay Nabila Putri Dianty Nina Febriana Dosinta Nurul Qomariah Ria Ridhayanti Richard Sharon Manunggal Pasulu Ricky Ricky Rizka Kurnia Sari Rizky Anugrah Yuwinsyah Nur Pratama Rizqhi Amalia Rudy Kurniawan Rusliyawati, Rusliyawati Sari Rusmita Syarif M. Helmi Syarifah Muthia Rusyda Syf Zulfa Tri Pratondo Aryawan Utin Alifia Fatihah Radinka Vitriyan Espa Wishen Richnady Wukuf Dilvan Rafa Zain Islami