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All Journal Eksistansi INTEKNA JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi SEIKO : Journal of Management & Business Jurnal Riset Terapan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal EMA (Ekonomi Manajemen Akuntansi) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis International Journal of Finance Research Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Firmansyah Firmansyah Periansya
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DETERMINAN FINANCIAL SUSTAINABILITY PADA PEMERINTAH DAERAH DI KABUPATEN/KOTA PROVINSI SUMATERA SELATAN Putri, Nurhalizah Rahmah; Periansya; Dewata, Evada
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17443291

Abstract

This study was conducted to examine the influence of Regional Debt, Budget Solvency, and Service Solvency on Financial Sustainability in local governments in 17 districts/cities in South Sumatra Province during the period 2015–2023. This study uses secondary data sourced from Regional Government Financial Reports audited by the Supreme Audit Agency (BPK) and other statistical data, with a total of 162 observations. The analysis was conducted through a panel data regression approach with a Fixed Effect Model (FEM) using the EViews 12 application. Data processing shows that Regional Debt has a significant negative effect, indicating that increasing debt actually suppresses the region's ability to maintain fiscal desires. Conversely, Service Solvency has a significant positive effect, indicating that increasing public service capacity strengthens regional fiscal resilience. Meanwhile, Budget Solvency does not show a significant effect on fiscal sustainability. Simultaneously, the three variables provide a significant contribution to Financial Sustainability with high model strength. These findings confirm that controlled debt management, accompanied by increasing public service efficiency, is a key strategy in maintaining the financial desires of local governments in South Sumatra Province. Keywords: Financial Sustainability, Regional Debt, Budgetary Solvency, Service Solvency.
Factors Influencing Financial Management of Village Fund Allocation: Study in Lubai Ulu District Periansya, Periansya; Muamar, M.; Aryani, Yuli Antina
International Journal of Finance Research Vol. 4 No. 3 (2023): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v4i3.1420

Abstract

This research examines the impact of accountability, openness, and involvement on the financial management of village budget allocations in the Muara Enim district's Lubai ulu subdistrict. The sample included nine members of the village consultative committee from eleven communities within the subdistrict of Lubai Ulu. This study was conducted to assess how public accountability, transparency, and participation affect the administration of village budget allocations in the Muara Enim subdistrict of Lubai Ulu. The sample for this research consisted of 99 respondents from 11 villages in the Lubai ulu subdistrict. Respondents were chosen based on their direct involvement in reporting, decision-making, accountability, and administration in the financial management of local budget allocations. The result of this research was found accountability, transparency transparency, and participation partially have a positive and significant effect on the management of fund village allocations
Determinan Fiscal Stress Pemerintah Kabupaten/Kota Provinsi Sumatera Selatan Tahun 2018-2022 Muhammad Paundra Faza Afdi; Periansya; Sarikadarwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (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.v7i4.4652

Abstract

The study aims to determine the impact of PAD growth, capital expenditure growth and economic growth on district/city governance in South Sumatra in 2018-2022. This research is expressive quantitative research using the SPSS 26 adaptation program. The sampling technique used is a classic assumption test by conducting testing to 17 district/city governments in South Sumatera. Additional information from the financial reports of the local government can be accessed at bpk.go.id. In the meantime, the development of capital consumption has no effect on fiscal stress. The Balanced R Square value obtained is about 0.524 which means the great influence of PAD development, capital expenditure growth and financial growth on Fiscal Stress in districts/cities in Sumsel Province is about 52%, which indicates if there is a relationship between autonomous factors and subordinate variables. By studying the variables that affect fiscal stress, this can help local governments to understand and monitor the potential financial risks, to improve the financial health and resilience of the local government to provide services open to the public.
Determinan yang Mempengaruhi Kualitas Audit dengan Due Professional Care Sebagai Variabel Intervening Pada Inspektorat Daerah Kota Palembang Tiara Septiani; Periansya; M. Husni Mubarok
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.4831

Abstract

This research aims to determine the direct and indirect influence of Competency, Accountability, and Time Budget Pressure on Audit Quality through Due Professional Care as an Intervening Variable. This research is quantitative research, using primary data in the form of a questionnaire. The population in this study was 61 Palembang City Regional Inspectorate Auditors, using simple random sampling, so there were 38 samples. The data analysis technique used is multiple linear regression, using SPSS version 2.6 software as a hypothesis testing tool. The research results show that Competency has no direct effect on Due Professional Care, Accountability and Time Budget Pressure have an effect on Due Professional Care, Competency and Due Professional Care have an effect on Audit Quality, Accountability and Time Budget Pressure have no effect on Audit Quality. Simultaneously Competence, Accountability and Time Budget Pressure influence Due Professional Care, and indirectly Competency, Accountability and Time Budget Pressure influence Audit Quality through Due Professional Care.
ANALISIS DETERMINAN TINGKAT PENGUNGKAPAN ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROVINSI SUMATERA SELATAN A.R, Sopiyan; Indriasari, Desi; Periansya, Periansya; Adelima, Dinna
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11121203

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Aset Daerah, Indeks Pembangunan Manusia, dan Opini Audit terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan. Pengungkapan yang digunakan berlandaskan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Data penelitian menggunakan data sekunder. Data penelitian ini diperoleh dari Ikhtisar Hasil Pemeriksaan Semester (IHPS) I, Laporan Hasil Pemeriksaan (LHP) atas Laporan Keuangan Pemerintah Daerah (LKPD), dan data Indeks Pembangunan Manusia Kabupaten/Kota di Provinsi Sumatera Selatan. Jumlah sampel sebanyak 13 Kabupaten dan 4 Kota dengan total pengamat 85 Laporan Hasil Pemeriksaan atas Laporan Keuangan Pemerintah Daerah mulai dari tahun 2017-2021. Teknik yang digunakan dalam penelitian ini adalah teknik analisis linier berganda. Hasil penelitian ini menunjukkan bahwa Aset Daerah berpengaruh positif dan signifikan terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah, Indeks Pembangunan Manusia tidak berpengaruh terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah, Opini Audit tidak berpengaruh terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah. Kata Kunci : Aset Daerah, Indeks Pembangunan Manusia, Opini Audit, Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah.
The effect of information technology training and managerial support on employee performance mediated by emotional intelligence Agung Surya Dwianto; Pupung Purnamasari; Periansya, Periansya
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research explores the complex interplay between Information Technology Training (ITT), Managerial Support (MS), Emotional Intelligence (EI), and Employee Performance (EP) within the organizational context of PT Bimasakti Multi Sinergi in Yogyakarta. Through a quantitative approach and utilizing Structural Equation Modeling (SEM) with the Smart PLS technique, the study investigates both direct and indirect effects to unravel the nuanced relationships among these variables. The results indicate that IT Training significantly influences both Emotional Intelligence and Employee Performance, highlighting the dual impact of technical skill development. Managerial Support directly influences Employee Performance but lacks a significant indirect effect through Emotional Intelligence. Emotional Intelligence emerges as a significant mediator, bridging the relationship between IT Training and Employee Performance. These findings underscore the importance of a comprehensive approach to employee development, emphasizing both technical proficiency and emotional intelligence within the evolving dynamics of a technology-driven workplace. The insights contribute to refining organizational strategies for optimizing employee performance in contemporary business environments
Co-Authors A.R, Sopiyan Adelima, Dinna Agung Surya Dwianto Allysa, Mys. Friska Aprillia, Dhea Aryasi, Putri Patli Aulia, Rizkiya Faizatul Ayu Septiawati Basyith, Abdul Desi Indriasari Desi Ulpa Anggraini, Desi Ulpa Dwi Agustina Elpana, Methasa Cindy Evada Dewata Dewata Febiola, Febi Fithri, Eka Jumarni Fitriya, Fitriya Harapin Hafid H. Indra Satriawan Indriasari, Desi Juliana, Mery M. Husni Mubarok Muamar, M. Muhammad Paundra Faza Afdi Prahatiwi, Nur Hanny Pupung Purnamasari Putri Laila Sari Putri, Nurhalizah Rahmah Putri, Sherina Dwi Raiyan, Ravena Ar Rully Alamsyah, Rully Sari, Okta Purnama Sarikadarwati Sopiyan A.R Tiara Septiani Yevi Dwitayanti Yuli Antina Aryani, Yuli Antina Yuliana Sari Zahfarina, Vanny