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All Journal JURNAL DINAMIKA EKONOMI PEMBANGUNAN Sosiohumaniora Krisna: Kumpulan Riset Akuntansi Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) International Journal of Supply Chain Management Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Accounting Auditing and Business Indonesian Governance Journal (Kajian Politik-Pemerintahan) Indonesian Governance Journal : Kajian Politik-Pemerintahan
Nunuy Nur Afiah
Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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The Utilization of Standard Costs in Performance-Based Budgeting System in Indonesian Government Institutions Afiah, Nunuy Nur; Alfian, Adhi; Hasan, Annisa Nabila
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 2 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i2.1093

Abstract

Research Originalty — The Indonesian government has implemented performance-based budgeting (PBB) for more than 20 years since 2003. The main goal is to increase accountability of financial management. Standard cost is one of the three basic instruments of PBB. However, there are several issues in standard cost utilization both in central and local governments. Research Objectives — This research was conducted to provide an overview of the implementation process of the standard costs in Indonesia and to propose future improvements. Research Methods — We used a content analysis approach as the main instrument to provide inter-correlated information on various materials used as research data. The data analysis was deductive with developed analysis structure based on previous knowledge. Empirical Results — The results showed that although output-based standards were the most appropriate tool for the PBB, input-based cost standards were predominantly used. Various efforts need to be made to improve the suitability of standard costs to ensure they remain relevant and aligned with market prices. Implications — Several other factors are also important to apply standard costs. These are regulatory consistency, stakeholder understanding of the standard components use, and the use of information system solutions to facilitate integration of the budgeting process.
The Influence of Internal Control and E-Budgeting on the Performance of Local Government Agencies Through the Implementation of Good Governance Sakti, RTS Resa Anggia; Afiah, Nunuy Nur; Mulyani, Sri Mulyani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2160

Abstract

One of the refocusing of the budget that occurred in 2020 is the focus on the Health Sector. However, the low absorption of the budget and the failure to achieve performance targets in the health sector indicate that there are problems related to government performance which should be managed economically, efficiently, and effectively. The purpose of this study was to determine the direct and indirect influence of the government's internal control system and the implementation of e-budgeting on the performance of local government agencies in the health sector through the implementation of good government governance. The study used a quantitative descriptive verification method with a sample of 28 Governments in West Java. Data analysis technique using SEM-PLS. The results show that SPIP has a direct or indirect effect on performance through the implementation of good government governance, SPIP has no effect on performance and implementation of GGG through the implementation of e-budgeting, implementation of e-budgeting has a direct effect on GGG, e-budgeting implementation has no effect on performance, SPIP has no effect on the implementation of e-budgeting, the implementation of GGG has an effect on performance, the implementation of e-budgeting has an indirect effect on performance through good government governance.
The Effect of Cash Holding and Financial Regulation on Bankruptcy Risk: Evidence from Cross-Country Banking Industry Prasojo, Prasojo; Fitrijanti, Tettet; Afiah, Nunuy Nur
Jurnal Dinamika Ekonomi Pembangunan Vol 8, No 1 (2025)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jdep.8.1.19-34

Abstract

This paper studies the determinants of bank financial distress using a 2012–2018 multi-country panel (73,124 bank-year observations; 10,562 banks; 32 countries). Fixed-effects estimates show that higher capital (Tier-1/RWA) and better asset quality (lower NPL) are associated with higher Z-scores (lower distress). Intangible intensity is positively related to distress. Cash-holding proxies load negatively in the Z-score equation, indicating that larger cash balances coincide with lower Z-scores in this sample. One interpretation is that excess cash reflects under-deployment or precautionary hoarding during adverse conditions, which does not translate into stronger stability. Results are robust to alternative specifications. Policy implications highlight calibrating core capital, strengthening credit risk management, and optimizing not hoarding liquidity.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN PENATAUSAHAAN ASET TETAP SEBAGAI VARIABEL INTERVENING (Studi pada BPKA Kota Bandung) Faesal Fazlurahman; Nunuy Nur Afiah; Ivan Yudianto
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.12.2.2021.250-265

Abstract

The purpose of this study was to examine the effect of the use of information technology (IT) and the government's internal control system (SPIP) on the quality of local government financial statements (LKPD) by administering fixed assets as an intervening variable. the determination of the sample is determined by simple random sampling with the Slovin formula. The data source is primary data from the results of the questionnaire distributed and processed by path analysis. This study resulted in SPIP and the administration of fixed assets partially and simultaneously had a positive and significant effect on the quality of LKPD. However, the partial use of IT has a positive but not significant effect on the quality of LKPD. Then the partial and simultaneous use of IT and SPIP has a significant positive effect on the administration of fixed assets. In addition, the administration of fixed assets proved to be able to partially mediate the effect of the use of IT and SPIP on the quality of LKPD.
Co-Authors Ahmad Fadillah Adha Alfian, Adhi Andini Dwiyanti Annisa Nabila Hasan Arie Pratama Azhar Susanto Dena Handayani Faesal Fazlurahman Faesal Fazlurahman Hamzami Ulfi, Ibnu Hanny Hanny Harry Suharman Ibnu Hamzami Ulfi Iim Nur Aminah Ivan Yudianto Maya Sari, Nur Zeina Memed Sueb Prasojo, Prasojo Rapina . Sakti, RTS Resa Anggia Sri Mulyani Sri Mulyani Sri Mulyani Mulyani Syaiful Ikhsan Tettet Fitrijanti