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All Journal Eksistansi IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Proaksi Jurnal Riset Terapan Akuntansi Jurnal Terapan Manajemen dan Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Indonesian Journal of Applied Accounting and Finance Matriks Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Student Research Journal
Kartika Rachma Sari
Politeknik Negeri Sriwijaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Neuroscience Social Sciences

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Peran Penatausahaan Aset Tetap untuk Akuntabilitas Publik Pemerintah Kota Palembang Rita Martini; Dewanti Citra Arimbi; Kartika Rachma Sari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 2 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.043 KB) | DOI: 10.33795/jraam.v4i2.009

Abstract

This research analyzes the effect of fixed asset administration on public accountability in the Regional Apparatus Organization of Palembang. This study analyzes the administration of fixed assets based on Permendagri Number 19 of 2016, including bookkeeping, inventory and reporting. Public accountability is assessed from the accountability of policies, programs, processes, honesty and law. Hypothesis testing was done by multiple linear analysis models Research results are the inventory and reporting has a positive and significant influence while bookkeeping does not affect public accountability, and simultaneously has a significant effect. Abstrak Penelitian ini bertujuan menganalisis pengaruh penatausahaan asset tetap terhadap akuntabilitas publik pada Organisasi Perangkat Daerah (OPD) di Kota Palembang. Penelitian ini menganalisis penatausahaan asset tetap, meliputi pembukuan, inventarisasi dan pelaporan. Akuntabilitas publik dikaji dari akuntabilitas kebijakan, program, proses, serta kejujuran dan hukum Pengujian hipotesis dilakukan dengan model analisis linear berganda. Penelitian menghasilkan inventarisasi dan pelaporan berpengaruh, tetapi pembukuan tidak berpengaruh, terhadap akuntabilitas publik pemerintah Kota Palembang, dan secara bersama-sama mempengaruhi akuntabilitas publik.
Pengaruh Akuntabilitas dan Transparansi Aparatur Pemerintah Desa Terhadap Pengelolaan Keuangan Alokasi Dana Desa di Kabupaten Penukal Abab Lematang Ilir. Sri Zainab Rahayu; Kartika Rachma Sari; Yuli Antina Aryani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 5 (2023): Oktober 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i5.1466

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Akuntabilitas dan Transparansi Aparatur Pemerintah Desa Terhadap Pengelolaan Keuangan Alokasi Dana Desa di Kabupaten Penukal Abab Lematang Ilir. Menggunakan teknik purposive sampling, sampel penelitian ini sebanyak 60 responden. Data dikumpulkan dengan menyebarkan kuesioner secara langsung kepada responden.teknik analisis data yang digunakan adalah regresi linear berganda dengan software SPSS versi 25. Penelitian menunjukan Akuntabilitas tidak berpengaruh signifikan terhadap pengelolaan keuangan alokasi dana desa. Transparansi Aparatur Pemerintah Desa berpengaruh signifikan terhadap pengelolaan keuangan alokasi dana desa..
Pengaruh Efektivitas PAD, Ketergantugan Keuangan Daerah, dan Efisiensi Keuangan Daerah Terhadap Alokasi Belanja Modal Pada Pemerintah Provinsi Se-Sumatera Riski Ayuni; Kartika Rachma Sari; Eka Jumarni Fithri
Student Research Journal Vol. 1 No. 5 (2023): Oktober : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i5.627

Abstract

One way to achieve a goal in regional autonomy, especially in terms of improving welfare and community services, is through capital expenditure. This study aims to determine the effect of Financial Performance on the Capital Expenditure Allocation of Provincial Governments in Sumatra for 2017-2021. The population in this study is 10 Provincial Governments with a total observation data (sample) of 50 Provincial Government APBD Realization Reports throughout Sumatra. Testing this hypothesis using multiple linear regression with the help of Eviews 12 software. The results of this study show that partially the Effectiveness of PAD and Regional Financial Efficiency have a significant negative effect on Capital Expenditure Allocation. Meanwhile, Regional Financial Dependence does not have a significant effect on Capital Expenditure Allocation.
Analisis Faktor-Faktor yang Mempengaruhi Realisasi Belanja Modal Pada Kabupaten/Kota Provinsi Kepulauan Bangka Belitung Muhamad Gusti Farhan; Kartika Rachma Sari; Muhammad Husni Mubarok
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1620

Abstract

Penelitian ini bertujuan untuk mengetahuli pengaruh pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, dana bagi hasil, dan sisa lebih pembiayaan anggaran terhadap realisasi belanja modal di Kabupaten/Kota Provinsi Kepulaulan Bangka Belitulng Tahun 2018-2021. Populasi dalam penelitian ini ada 7 Kabupaten/Kota Provinsi Kepulauan Bangka Belitung. Sampel berupa 7 Laporan Keuangan Pemerintah Daerah (LKPD) Kabupaten/Kota Provinsi Kepulauan Bangka Belitung selama tahun anggaran 2018-2021 (4 tahun). Metode yang digunakan dalam penelitian ini adalah metode kulantitatif. Penelitian ini menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, dana bagi hasil, dan sisa lebih pembiayaan anggaran secara simultan berpengaruh positif dan signifikan terhadap realisasi belanja modal dengan koefisien determinasi sebesar 46%. Pendapatan asli daerah berpengaruh negatif dan signifikan terhadap realisasi belanja moldal. Dana alolkasi umum dan sisa lebih pembiayaan anggaran berpengaruh positif dan signifikan terhadap realisasi belanja modal. Dana alolkasi khusus dan dana bagi hasil tidak berpengaruh terhadap realisasi belanja moldal.
PENGARUH KOMPETENSI, INTEGRITAS DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN DI SUMATERA BAGIAN SELATAN Nella Zhafirah; Kartika Rachma Sari; Yuli Antina Aryani
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 3 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i3.78

Abstract

This exploration is to decide the impact of skill, uprightness and objectivity on audit quality. The idea of this exploration is quantitative. The population of this study is auditors at the financial agency representative in southern sumatera. The exploration was directed in Spring - July 2023. Essential information was gotten from polls and got 47 survey information for examination. In dissecting information utilizing SPSS. This study brought about (1) capability, trustworthiness and objectivity emphatically and essentially impacting review quality and (2) At the same time there is a positive and huge impact between skill, honesty and objectivity towards review quality
Environmental, Social, and Governance (ESG) dan Implikasinya terhadap Keberlanjutan Keuangan Perusahaan Jovan Febriantoko; Kartika Rachma Sari; Indriani Indah Astuti; Selimarsela; Adinda Annisa Avariza; Sabin Prastio
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8110

Abstract

Main Purpose - This study aims to analyze the effect of the Environmental, Social, and Governance (ESG) Score on financial performance and bankruptcy risk in banking and mining sector companies in Indonesia.Method - This research employs a quantitative approach using simple linear regression analysis to examine the relationship between ESG Score, financial performance, and bankruptcy probability. Secondary data were collected from annual and sustainability reports of companies listed on the IDX 2022–2023 period, with a total population and sample of 206.Main Findings - The ESG Score does not have an effect on any indicators of financial performance or bankruptcy risk. The corporate financial performance and stability are more strongly influenced by factors other than ESG. Theory and Practical Implications - The findings reinforce the Legitimacy Theory and Stakeholder Theory, suggesting that ESG serves primarily as a means of gaining social legitimacy rather than an economic driver. Policymakers, regulators, and corporations should strengthen ESG implementation through enhanced data transparency and sustainability incentives to ensure that ESG practices have a tangible impact on financial and business performanceNovelty - This study contributes by integrating a simultaneous examination of ESG Scores, profitability, and bankruptcy risk within the empirical context of Indonesia’s banking and mining sectors, an area that has received limited attention in previous research.
Co-Authors Adinda Annisa Avariza Darul Amri Dewanti Citra Arimbi Ditiya Jumaya Eka Jumarni Fithri Fildzah Rahmah Satirah Fitri Angreini Hanina Sari Husin, Farida Indriani Indah Astuti Jovan Febriantoko Kartini binti Che Ibrahim Lambok Vera Riama Pangaribuan Masnoni Muhamad Gusti Farhan Muhammad Husni Mubarok Nella Zhafirah Nurdiah Anjas Kesuma NURHASANAH & MARIA Nurhasanah Nurhasanah Nurkhaliza Richsandianti Riski Ayuni Rizky Anugra Putri Sabin Prastio Selimarsela SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Sri Zainab Rahayu Sukmini Hartati Sulaiman Sulaiman Sulaiman Sulaiman Sunanto Sunanto Syukma Indah Nur Khofifah Tri Anggun Pratiwi Yevi Dwitayanti Yuli Antina Aryani Zaliah Zaliah Zulkifli Zulkifli