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All Journal Eksistansi IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Riset Terapan Akuntansi Jurnal Terapan Manajemen dan Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Economic Reviews Journal Indonesian Journal of Applied Accounting and Finance Matriks The Es Accounting and Finance Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Student Research Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Kartika Rachma Sari
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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.
Technology Integration in Predicting Financial Performance: Big Data, Intellectual Capital, and Board Diversity Siska Aprianti; Sandrayati Sandrayati; Kartika Rachma Sari
The Es Accounting And Finance Vol. 2 No. 02 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i02.200

Abstract

The relationship between technological integration, diversity on the board, and intellectual capital management and how these factors affect the financial performance of Indonesian start-ups is examined in this study. Structural Equation Modeling (SEM) using Partial Least Squares (PLS) approach is used in this work to evaluate the intricate interactions among these critical parameters using a diverse sample of 195 start-ups. A thorough knowledge of the dynamics that influence startups' financial success is facilitated by the use of descriptive statistics, measurement model assessment, and structural model analysis. The findings indicate that there are strong positive correlations between financial performance and board diversity, intellectual capital, and technological integration. Furthermore, the mechanisms involved are clarified by mediation effects. The model explains half of the variance in financial performance (R2 = 0.504) and demonstrates strong predictive relevance (Q2 = 0.354). For practitioners, politicians, and investors navigating Indonesia's competitive start-up entrepreneurship scene, the findings provide insightful information.
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
Analisis Pengelolaan BLUD pada BPSDMD Provinsi SUMSEL Balqizia Shafa Shabira; Kartika Rachma Sari; Desi Indriasari
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.460

Abstract

The implementation of the BLUD Financial Management Pattern (PPK) in the process of formation and implementation still faces a number of obstacles that result in the smooth operation of its operations are not optimal. This obstacle occurs both from the internal and external sides of BLUD. The convenience provided in the BLUD system is due to special demands, namely to improve the quality of service from BLUD. Therefore, the prerequisites for the regional apparatus to implement the Financial Management Pattern of the Regional Public Service Agency (PPK BLUD) must be carried out selectively and objectively. This study uses a descriptive analysis method with a qualitative approach. An approach to research that aims to describe or explain the observed phenomena in detail and depth. The results of this study concluded that Planning and Budgeting, administration and financial reporting of BPSDMD South Sumatra Province have been carried out in accordance with the guidelines for BLUD financial management as stipulated in Permendagri 79 of 2018 concerning BLUD but the budgeting system tends to use the Traditional Budgeting system, not purely combined with the Performance Budgeting System and financial reports have not been published directly or through existing websites so it is recommended to immediately implement the Performance Budgeting System and publish financial reports through the existing website.
Determinan Pencegahan Fraud Pengadaan Barang dan Jasa pada OPD Provinsi Sumatera Selatan Mutiara Rizki Agustina Harahap; Kartika Rachma Sari; Rosy Armaini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.4992

Abstract

The purpose of this study was to determine the magnitude of the effect of E-Procurement Implementation, Internal Control System and Organizational Commitment on Fraud Prevention of Procurement of Goods and Services at the OPD of South Sumatra Province. Quantitative type. The population is employees at the OPD of South Sumatra Province, totaling 54 employees directly related to the PBMN of the Goods and Services Procurement Subdivision according to Perpres No. 12 of 2021. The sample amounted to 54 people with the Saturated Sampling Method. Using Primary Data collected through Questionnaires Obtained 46 Questionnaire Data can be processed with Multiple Linear Regression Analysis, using the IBM SPSS Statistics Program Version 25. The results of the research that has been carried out can be seen that Partially and Simultaneously E-Procurement Implementation, Internal Control System and Organizational Commitment have a significant positive effect on Fraud Prevention of Procurement of Goods and Services at the OPD of South Sumatra Province.
Pengaruh PAD, DAK, dan DAU Terhadap Perilaku Oportunistik Penyusun Anggaran pada Pemerintah Provinsi Sumatera Aura Putri Syahrani; Eka Jumarni Fithri; Kartika Rachma Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.4574

Abstract

This research aims to examine the effect of Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra in 2018-2022. The data used in this research is panel data from 10 Provinces in Sumatra in year 2018 up to year 2022. This research utilizes secondary data in the form of LRA (Budget Realization Report) of the Provincial Government obtained from the BPK RI website and expenditure data based on functions obtained from the DJPK website. The analysis method used is panel data regression analysis using the Eviews 12 program. The results of this study show that partially Regional Original Revenue (PAD) and Special Allocation Funds (DAK) have an influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra, while General Allocation Funds (DAU) partially have no influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra. Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) simultaneously have an influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra.
Co-Authors Aura Putri Syahrani Balqizia Shafa Shabira Darul Amri Desi Indriasari Dewanti Citra Arimbi Ditiya Jumaya Eka Jumarni Fithri Fildzah Rahmah Satirah Fitri Angreini Hanina Sari Husin, Farida Kartini binti Che Ibrahim Lambok Vera Riama Pangaribuan Masnoni Muhamad Gusti Farhan Muhammad Husni Mubarok Mutiara Rizki Agustina Harahap Nella Zhafirah Nurdiah Anjas Kesuma NURHASANAH & MARIA Nurhasanah Nurhasanah Nurkhaliza Richsandianti Riski Ayuni Rizky Anugra Putri Rosy Armaini Sandrayati Sandrayati 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