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All Journal Jurnal ULTIMA Accounting Adzkiya : Jurnal Hukum dan Ekonomi Syariah KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH Jurnal Akuntansi dan Keuangan (JAK) EKONOMIKA45 Jurnal Mahasiswa Manajemen dan Akuntansi Student Scientific Creativity Journal International Journal of Asian Business and Management (IJABM) Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora Ekonomi Keuangan Syariah dan Akuntansi Pajak International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research Research of Economics and Business Jurnal Sinergi
Rindu Rika Gamayuni
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analisis Capaian Kinerja Pelaksanaan Anggaran Penerapan Aplikasi Electronic Monitoring Pelaksanaan Anggaran (e-MPA) Atikah Rosalinda; Rindu Rika Gamayuni
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.496 KB) | DOI: 10.23960/jak.v23i1.91

Abstract

This study aim to examine and found the empirical evidence the consistancy between budget absorption and realization after the implementation of Electronic Monitoring Budget Execution aplication (e-MPA) at Ministry of Religion working unit at Lampung Province. This study use 4.416 population data for the period of 2012 until 2013 before the implementation of e-MPA aplication and the period of 2015 until 2016 after the implementation of e-MPA aplication. Data used are secondary data obtained by accessing the site http://www.kemenag.go.id. The data analyzed using differentiation test with statistical test tool SPSS 22. The result shows that there is a difference of consistancy of budget absorption and there is also a difference on budget realization after the implementation of e-MPA aplication.the difference occured is the decreasing on statistic result of absorption consistancy and absorption realization for budgeting that indicates there is no goal congruence caused by communication pattern, information support, and uncorrect guidelines comprehension for e-MPA aplication.
Analisis Pengakuan Nilai Aset dan Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Sistem Akuntansi Berbasis Akrual Ika Novita; Rindu Rika Gamayuni; Farichah Farichah
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.611 KB) | DOI: 10.23960/jak.v23i1.93

Abstract

This research aims to examine the affect of awareness of paying tax towards the willingness of paying tax, the affect of tax regulation knowledge towards the willingness of paying tax, perception of tax system effectiveness towards the willingness of paying tax, percieved benefits by taxpayers towards the willingness of paying tax, the quality of taxpayer services towards the willingness of paying tax. The population in this research are individual taxpayer of MSME’s registered in the Pratama Kedaton and Teluk Betung Tax Office, Bandar Lampung. Sample are drawn with convenience sampling method. Data collected using questionnaire. The data uses in this research are primary data, and analysed using data quality test (validity and reliability test), classical assumption test (normality test, multicolinierity test, heteroscedasticity test), and hypothesis testing with multiple linier analysis. The result shows that there are many factors affecting the willingness of paying tax significantly are the awareness of paying tax and the quality of taxpayers services, and the tax regulation knowledge, perception of tax system effectiveness and the benefits percieved by taxpayers does not significantly affect the willingness of paying tax.
PENGARUH DANA ZAKAT DAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN SYARI’AH (PADA BANK DEVISA SYARIAH BERDASARKAN ISR INDEX) Eko Setiawan; Yuliansyah Yuliansyah; Rindu Rika Gamayuni
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i1.2628

Abstract

Abstract - This study discusses banking that is engaged in services, therefore public trust is very important for smooth business, Islamic banking needs to be supported by good bank performance because if financial performance in this study is proxied by ROA and ROE which are reported to be good, it will add information for potential investors so that potential investors will invest their funds. The purpose of this study was to determine the effect of zakat funds and Islamic Corporate Social Responsibility on financial performance in Islamic foreign exchange banks. This study uses Islamic Foreign Exchange Banks as the research sample. The data used is the annual financial report of the Islamic Foreign Exchange Bank for the period 2011-2018 which was obtained from the official website of each bank. The sample used is 32 financial statements. The sampling technique uses a saturated sampling technique, namely the determination of the sample when all members of the population are used as samples. The hypothesis test carried out was the T test using spss v 20. The results showed that the data were normally distributed. The results of the coefficient of determination test showed that statistically the independent variables namely zakat and ICSR were able to explain the dependent variable ROA of 8.60% while the remaining 91.40% explained by other variables that were not included in this study while the ROE of 9.30% the remaining 90.70% was explained by other variables that were not included in this study. The results of the t-test of zakat funds and Islamic Corporate Social Responsibility have no effect on the financial performance of Islamic Foreign Exchange Banks. Keywords: Zakat Funds; Islamic Corporate Social Responsibility (ICSR); Return On Assets (ROA); Return On Equity (ROE)
Pengaruh Kinerja Keuangan Terhadap Penerimaan Dana Insentif Daerah Pada Pemerintah Provinsi Di Indonesia Putu Ria Septiani; Rindu Rika Gamayuni
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2108

Abstract

This study aims to prove empirically the effect of financial performance on the receipt of Regional Incentive Funds in provincial governments in Indonesia. Measurement of financial performance uses the Regional Financial Independence Ratio and the Regional Expenditure Efficiency Ratio. The research method used is quantitative method with sample selection using purposive sampling technique in order to obtain 30 provincial governments as research samples within 3 years. The data analysis method used is multiple linear analysis using IBM SPSS Statistics 26. The results of this panel research are that simultaneously the Independence Ratio and the Efficiency Ratio have a positive effect on Regional Incentive Funds. Partially, the Regional Financial Independence Ratio which compares Regional Original Income to total regional income has a positive and significant effect on Regional Incentive Funds. The Regional Expenditure Effectiveness Ratio which compares the realization of regional expenditures to the regional expenditure budget partially has a positive and significant effect on Regional Incentive Funds.
The Effect of Accountability, Transparency, and Abnormal Accrual Against Potential Corruption in Indonesia Safira Nada Sabila; Rindu Rika Gamayuni; Saring Suhendro; Rialdi Azhar
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.112

Abstract

Corruption is a serious problem that has become a concern in many countries, including Indonesia. Regional governments as entities responsible for the provision of public services and the use of public budgets have an important role in efforts to prevent and reduce corruption. Corrupt practices undermine public trust in the government, hinder economic, social and political development, and result in significant financial losses for the state and society. Corruption results in huge losses for Indonesian society and the economy. Public funds that should be used for infrastructure development, education and health services are often misused or siphoned off by corrupt parties. This impact can hinder improving the quality of life of Indonesian people and the country's economic growth. The crime of corruption is defined as a violation of people's rights, therefore the crime of corruption is included in the category of extraordinary crimes, where extraordinary methods are needed to overcome them (Butt, 2017).
Analysis of the Influence of Abnormal Accrual, Internal Control System, and Audit Findings on the Quality of Government Financial Reports : (Study on District/City Governments in Indonesia) Chyntia Dwi Putri; Rindu Rika Gamayuni; Fajar Gustiawaty Dewi; Kamadie Sumanda Syafis
International Journal of Economics and Management Sciences Vol. 1 No. 3 (2024): August : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i3.170

Abstract

This study aims to exmine the influence of abnormal accrual, internal control system, and audit findings on the quality of financial reports of district/city goverments in Indonesia. The sampel that used in this study was local goverments in Indonesia at the district/city level in 2020-2022, with the sampel amounted to 1,518 sampels. The sampel selection is using purposive sampling technique and proceed using multinomial logistic regression analysis. The result of this study indicate that abnormal accrual do not affect the quality of local government financial reports. Then internal control system has a positive effect on the quality of local government financial reports. And audit finding has a negative effect on the quality of local government financial reports.
The Effect of the Government Internal Control System on Corruption Potential with Accountability as an InterveningVariable (Study on Regency/City Governments in Indonesia) Finny Leonita Sari; Rindu Rika Gamayuni; Fajar Gustiawaty Dewi; Mega Metalia
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.117

Abstract

This study aims to examine the relationship between the Internal Control System (SPI) and potential corruption with accountability as a mediating variable. The sample used in this study was local governments in Indonesia at the district/city level in 2020-2022 so that the sample amounted to 1,307 samples. The sample selection used purposive sampling technique and the analysis technique used was regression analysis and path analysis with SPSS 27 software. Furthermore, the sobel test was used to test the indirect effect of the independent variable on the dependent variable through the intervening variable. The results of the study provide empirical evidence that the SPIP variable has a negative effect on potential corruption. Then SPIP is also proven to have a positive and significant effect on accountability. And accountability has a negative and significant effect on potential corruption. And accountability acts as a mediating influence between SPIP on potential corruption.
Introduction to Lampung Tapis: a Variety of Beautiful Culture From Indonesia Achmad Chaedar Yasin Bakhtiar; Rindu Rika Gamayuni; Ahmad Rafinur; Muhtarom Muhtarom; Devi Saputri; Ayi Saprudin
Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, dan Sosial Humaniora Vol. 3 No. 2 (2025): Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, dan Sosial Humaniora
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/atmosfer.v3i2.1301

Abstract

Lampung Tapis is a traditional Indonesian fabric that reflects the rich culture of the people of Lampung. Decorated with gold thread embroidery, Tapis symbolises aesthetic values, philosophy and social identity. In the context of globalisation, Tapis faces challenges in maintaining its sustainability due to the lack of appreciation and access to international markets. This research aims to introduce Lampung Tapis to the global community through promotion in international forums. The methods used included visual presentation, cultural narrative, and physical product exhibition at the Problematic Seminar on Global Accounting in Kyoto, Japan. The results of the activity showed an increase in participants' appreciation of the beauty and cultural values of Tapis Lampung, as evidenced by the audience's high interest in this fabric as a cultural symbol and business opportunity. The cultural story-based marketing strategy is an effective approach in introducing Tapis in the global market, while supporting its economic sustainability. In addition, cross-cultural collaboration and the use of digital platforms are seen as important for expanding market networks. By combining tradition and innovation, Lampung Tapis has great potential to become an Indonesian cultural icon at the international level. This research recommends strengthening synergies between the government, local artisans and the private sector to support the promotion and regeneration of Lampung's Tapis industry. This step will not only preserve the cultural heritage but also improve the welfare of the artisan community.
Pengaruh Elemen Fraud Diamond Terhadap Korupsi pada Pemerintah Daerah di Indonesia Annisa Nabila Putri; Rindu Rika Gamayuni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4075

Abstract

This study aims to examine how the four elements of the Fraud Diamond theory—pressure, opportunity, rationalization, and capability—affect corruption in Indonesian local governments during the 2022–2023 fiscal years. Using multiple linear regression analysis and secondary data from official reports, this research analyzes 105 local governments. The results show that only the opportunity element significantly affects corruption. This implies that less transparent budget management may create greater chances for corrupt practices. The study highlights the importance of strengthening internal control and transparency to mitigate corruption.
Determinan Keberlanjutan Keuangan Pemerintah Daerah Kabupaten dan Kota di Provinsi Lampung Siska Amelia; Rindu Rika Gamayuni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4080

Abstract

This study discusses the factors that influence the financial sustainability of districts and cities in Lampung Province during the 2017-2023 period. The main phenomenon behind this is the fluctuating and negative trend of financial sustainability since the COVID-19 pandemic, as well as an increase in the number of elderly and children who have the potential to hamper economic growth and regional fiscal capacity. This study aims to analyze the influence of financial independence variables, budget solvency, GRDP per capita, and population dependency ratio on regional financial sustainability. The method used is descriptive quantitative analysis with secondary data from regional financial reports, GRDP, and demographic data from BPS, with a sample of all districts / cities in Lampung totaling 15 regions and the period 2017-2023. The results show that financial independence and budget solvency have a positive and significant effect on financial sustainability, while GRDP per capita and population dependency ratio have no significant effect. The findings suggest that local governments should increase own-source revenues and maintain budget balance to strengthen local financial sustainability in the future.
Co-Authors Achmad Chaedar Yasin Bakhtiar Ahmad Rafinur Anggi Mega Rizki Anggun Trisnani Annisa Nabila Putri As’syifa Qolbi Maharani Atika Lusi Tania, Atika Lusi Atika Lusi Tania, Atika Lusi Tania Atikah Rosalinda Ayi Saprudin Chyntia Dwi Putri Devi Saputri Diah Kurnia Wati Dina Marsella Eko Setiawan Fajar Gustiawaty Dewi Farichah Farichah Finny Leonita Sari Ika Novita Kamadie Sumanda Syafis Kiagus Andi Lindrianasari Marisa Triana Mazta Mega Metalia, Mega Muhtarom Muhtarom Pigo Nauli Putu Ria Septiani Rialdi Azhar Safira Nada Sabila SARING SUHENDRO Siska Amelia Sudrajat Tri Joko Prasetyo Yuliansyah Yuliansyah