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All Journal JAM Jurnal Dinamika Akuntansi INTEGRALISTIK Among Makarti Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Monex: Journal of Accounting Research Jurnal Akuntansi dan Pajak AdBispreneur Jurnal RAK (Riset Akuntansi Keuangan) Journal of Economic, Management, Accounting and Technology (JEMATech) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal REP (Riset Ekonomi Pembangunan) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Economic and Education Journal (Ecoducation) Bilancia : Jurnal Ilmiah Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL AKUNTANSI JAAF (Journal of Applied Accounting and Finance) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Equity: Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Riset Manajemen dan Akuntansi (JURIMA) Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Jurnalku Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Jurnal Mutiara Ilmu Akuntansi Journal of Public and Business Accounting Jurnal Riset Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Santri : Jurnal Ekonomi dan Keuangan Islam Economic and Education Journal (Ecoducation) Ecoducation Journal of Business and Information System Jurnal Akuntansi JIMEKA
Nuwun Priyono
Akuntansi, Fakultas Ekonomi, Universitas Tidar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Efisiensi dan Efektifitas Partisipasi Anggaran pada SKPD DISPERPA Kabupaten Magelang Lisna Wati; Nuwun Priyono
Economic and Education Journal (Ecoducation) Vol 3 No 1 (2021): Economic and Education Journal (Ecoducation)
Publisher : Program Studi Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v3i1.1215

Abstract

Penelitian ini bertujuan untuk menganalisis efektifitas dan efisiensi pelaksanaan anggaran belanja Dinas Pertanian dan Pangan Kabupaten Magelang. Penelitian ini menggunakan jenis penelitian kualitatif dengan menggunakan pendekatan deskriptif. Tingkat dan kriteria efektifitas pelaksanaan anggaran belanja pada Dinas Pertanian dan Pangan Kabupaten Magelang tahun 2016-2019 sangat bervariasi, Tingkat efektifitas tertinggi terjadi pada tahun 2018 dan yang terendah pada tahun 2016. Pelaksanaan anggaran belanja tahun 2017, 2018 dan 2019 di katakan efektif, tetapi pada tahun 2016 tingkat efektifitasnya masih sangat kurang karena realisasi anggaran belanja memiliki perbedaan yang masih sangat jauh dengan target anggaran belanja. Perbedaan ini terjadi karena adanya kebijakan pada tahun 2016 bahwa Dinas tidak melaksanakan hibah. Dinas Pertanian dan Pangan Kabupaten Magelang menilai ketika kegiatan yang diprogramkan sudah terealisasi dan sesuai dengan yang diharapkan, maka kegiatan tersebut dikatakan efektif. Pelaksanaan anggaran belanja langsung Dinas Pertanian dan Pangan tahun 2016-2019 secara keseluruhan sudah diolah secara efisien. Pelaksanaan anggaran belanja langsung tahun 2017-2019 dikategorikan sangat efisien. Hanya pada tahun 2016 dikategorikan cukup efisien. Pengelolaan anggaran belanja langsung sudah memenuhi syarat efisiensi yaitu penggunaan dana yang minimum untuk mencapai hasil yang maksimum.
An Analysis of the Effectiveness and Contribution of Regional Original Revenue for Regional Expenditures in Magelang Regency 2015-2019 Jaka Prasetya; Nuwun Priyono
Economic and Education Journal (Ecoducation) Vol 3 No 2 (2021): Economic and Education Journal (Ecoducation)
Publisher : Program Studi Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v3i2.1369

Abstract

The purpose of this research is to observe in detail related to how the level of effectiveness and contribution of Regional Original Income (PAD) to Regional Expenditures in Magelang Regency in 2015 - 2019. The data used by researchers in conducting this research is secondary data. which comes from a review of the financial information of the Regional Government of Magelang Regency in the 2015-2019 period. This study uses descriptive methods or rules. This study produces several findings which state that the Magelang Regency Government in realizing Regional Original Income in the 2015-2019 period has been considered very effective with the calculation results of an average effectiveness rate of 109.56%. While the PAD contribution to Regional Expenditures remains low because, on average, the rate of contribution (contribution) is only 15.05%.
Analisis Model Akuntansi Sektor Publik untuk Mencegah Kecurangan Penganggaran Keuangan Divana Meliyana; Nuwun Priyono
Economic and Education Journal (Ecoducation) Vol 4 No 1 (2022): Economic and Education Journal (Ecoducation)
Publisher : Program Studi Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v4i1.1800

Abstract

Tinjauan ini dimaksudkan untuk menemukan dan menggambarkan kualitas fraud yang terjadi di ruang publik di masa depan dan mengembangkan model penggunaan Penganggaran Sektor Publik untuk mencegah pungli yang terjadi di area publik dalam waktu yang terkomputerisasi. Eksplorasi yang diarahkan adalah penelitian survei tulisan yang diperoleh dari artikel-artikel yang layak untuk dijadikan bahan pemeriksaan untuk penyelidikan lebih lanjut. Hasil penelitian menunjukkan bahwa ciri-ciri pemerasan di ruang publik yang terjadi di masa depan termasuk pemanfaatan kebingungan tentang tugas teknologi komputerisasi dalam pelaksanaan kewajiban pembukuan publik, penggunaan teknologi komputerisasi untuk meningkatkan kebebasan menyampaikan pernyataan yang keliru, pemanfaatan isu-isu di ruang publik blunder manusia dan tidak adanya informasi dalam pemanfaatan teknologi terkomputerisasi, memanfaatkan item teknologi canggih, untuk menyelesaikan kesalahan fraud. Pemanfaatan pembukuan sektor publik dapat mencegah fraud di area publik di masa depan dengan asumsi itu dilakukan dengan mempertimbangkan beberapa faktor yang mempengaruhi pungli, seperti tanggung jawab eksekusi, dan pelaksanaan prosedur khusus, pendekatan dua pandangan, dan teknik pencegahan.
ANALYSIS OF DEGREES OF REGIONAL ORIGINAL INCOME DECENTRALIZATION AND INDEPENDENCE AND THE RELATIONSHIP WITH REGIONAL EXPENDITURE PRODUCTIVITY IN MAGELANG REGENCY 2016-2020 Cahyani, Arma Riski Nur; Priyono, Nuwun
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 2 (2022): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.023 KB) | DOI: 10.55047/marginal.v1i2.101

Abstract

This research aims to (1) examine the level of fiscal decentralization degrees in Magelang Regency, (2) examine the level of financial independence in Magelang Regency, (3) examine the level of regional expenditure productivity of Magelang Regency, (4) examine the relationship of decentralization degrees and independence of fiscal with regional expenditure productivity in Magelang Regency. This research uses secondary data in the form of time series from 2016-2020 consisting of the realization of Magelang Regency APBD (Regional Revenue and Expenditure Budget), the realization of Magelang Regency PDRB (Local Gross Domestic Product (GDP)). In analyzing this study using the analysis of the Degree of Fiscal Decentralization (DDF), the analysis of the Degree of Fiscal Independence (DKF), the analysis of Regional Expenditure Productivity (PBD), and the Pearson Correlation analysis. The results showed that DDF value of 10,62, DKF value of 12,18, and PBD of 18,38, all three calculations were in low category. Therefore, the findings shows that there is a negative relationship that is relatively strong and real.
COMPARATIVE ANALYSIS OF REGIONAL FINANCIAL PERFORMANCE IN THE PERIOD BEFORE AND DURING THE COVID-19 PANDEMIC DISTRICT/CITY IN CENTRAL JAVA PROVINCE Afifa, Mia Ardhi Nur; Priyono, Nuwun
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i1.523

Abstract

This study aims to compare the financial performance of district/city governments in Central Java Province between before the pandemic and during the pandemic using financial ratio analysis. The Regency/City Budget and Expenditure Realization Report used in the 2018-2020 fiscal year is included in the secondary data used in this study. The method used is a descriptive quantitative. Based on the results of this study, it was concluded that the degree of decentralization of regencies/cities in Central Java Province before the pandemic and during the pandemic was still in the low category, meaning that the district/city governments were able to implement decentralization, however, the amount of local revenue was still relatively small compared to the total revenue. In the regions, the independence ratio has an instructive relationship pattern included in the very low category, while the effectiveness ratio and efficiency ratio are in the effective and efficient category.
Analisis Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Tentang Pedoman Pengelolaan Keuangan Desa (Studi Kasus pada Desa Kacinambun, Kecamatan Tigapanah, Kabupaten Karo) Angelina Yunita Munte; Puspita Geatri Br Perangin-Angin; Nuwun Priyono
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.416

Abstract

This article aims to gain an understanding of how village financial management is implemented based on Permendagri Number 20 of 2018 concerning Guidelines for Village Financial Management, as well as to evaluate the extent to which these changes have an impact on implementation in the field through a case study in Kacinambun village, Tigapanag District, Karo Regency. The research approach used in this article is a descriptive qualitative method, with data sources obtained from primary data by interviewing village financial management officials and secondary data through literature or books concerned with the research title. The findings from this study indicate that village financial management is carried out with reference to Permendagri Number 20 of 2018, but there are problems that arise due to the slow performance of heads of affairs in carrying out their duties. This delay has had an impact on the disbursement of funds and hindered the progress of village development, as well as causing delays in reporting budget realization.
Analisis Kontribusi Pajak Daerah Dan Retribusi Daerah Dalam Upaya Peningkatan Pendapatan Asli Daerah Kabupaten Magelang Tahun 2019-2021 Riris Nur Alia; Nuwun Priyono; Kartika Pradana Suryatimur
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.522

Abstract

This study aims to examine the contribution of each regional tax and regional levy to Local Own Revenue (PAD) in Magelang Regency from 2019 to 2021. This study used a qualitative methodology and a descriptive approach. The findings of this study indicate that the receipt of local taxes and levies has fluctuated, and the contribution of regional taxes and levies to Regional original Revenue (PAD) is still low and not optimal. The highest contributing tax revenue from 2019-2021 was IDR 156,886,789,664 or 37.6% in 2019. Meanwhile, the highest regional levy revenue in 2020 was IDR 27,049,700,014 or 8.2%. Therefore, the Magelang Regency Government needs efforts to increase Regional Original Revenue in order to support the function of regional autonomy, namely organizing government and development financing.
Analisis Laporan Realisasi Anggaran Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Magelang Tahun 2019-2021 Ruqidul Hajah Alhabsi; Nuwun Priyono; Risma Wira Bharata
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.523

Abstract

This research was conducted to analyze the financial performance of the Magelang Regency Government in 2019-2021. This study uses financial ratio analysis, namely the effectiveness ratio and efficiency ratio. The research method used is descriptive qualitative using Magelang Regency Budget Realization Report (LRA) data for 2019-2021. From this research, it was faound that in 2019 the effectiveness rate was 94.52%, the efficiency rate was 89.98%, then in 2020 it had an effectiveness ratio of 124.21% and an efficiency ratio of 89.61% and in 2021 it had an effectiveness ratio of 103.71% and an efficiency ratio of 87.89%. Based on the results of the research that has been done, the Regional Government of Magelang Regency is expected to be able to carry out an evaluation by looking at the ratio of effectiveness and efficiency for the coming year.
Pengaruh Komitmen Organisasi Pemerintah Desa, Sistem Pengendalian Internal, dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Keuangan Desa (Studi Empiris Pada Desa Se-Kabupaten Jepara) Sholikhah, Agustiyana Lailatus; Sasana, Hadi; Priyono, Nuwun
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1486

Abstract

This study aims to analyze the effect of village government organizational commitment, internal control system, and the use of information technology on village financial management accountability (empirical study in villages throughout Jepara Regency). The research method used is a quantitative research method with primary data obtained from questionnaires measured using a Likert scale. The population in this study were villages in the local government area of ??Jepara Regency, totaling 184 villages from 16 sub-districts. The sampling method in this study was using probability sampling in the form of simple random sampling. Determination of the number of samples in this study was carried out using a statistical method in the form of the Slovin formula. The results of this study state that partially the organizational commitment of the village government does not affect the accountability of village financial management, partially the internal control system has a positive effect on the accountability of village financial management, partially the use of information technology has an effect on positive to the accountability of village financial management, and simultaneously the commitment of village government organizations to the internal control system, and the use of information technology have a positive effect on village financial management accountability.
PROBLEMATIKA DAN SOLUSI KREDIT MACET KREDIT USAHA RAKYAT (KUR) PADA BANK X Rina Trisnawati; Nuwun Priyono; Ayunda Putri Nilasari
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 1 (2022): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i1.353

Abstract

This research is motivated by the problems that occur in banks, namely bad loans, this is due to the lack of cooperative debtors in completing their installment obligations and mistakes made by the bank in conducting debtor surveys and credit analysis. The method used in this study is a qualitative approach, through interviews with employees of Bank X. The conclusion of the resolution of the problem of bad loans in this study is by intensive collection when the debtor is in arrears in installments. Bank X will also restructure or reschedule the debtor's credit (there is a change in the term and the amount of installments) this is intended so that debtors can have the ability to pay installments smoothly. When the debtor is really unable to make repayments or installment payments, the bank will sell the assets and collateral/collateral from the debtor.
Co-Authors Afifa, Mia Ardhi Nur Agustiyana Lailatus Sholikhah Agustiyana Lailatus Sholikhah Alwi, Sofwan Angelina Yunita Munte Ardiyanti, Wiwit Isna Aria Oktavian Arifah, Siti Arista Puji Utami Arum Nur Aulia Astutik, Erni Puji Ayunda Putri Nilasari Ayunda Putri Nilasari Bharata, Risma Wira Bilqis, Husnun Karina Cahyani, Arma Riski Nur Chaidir Iswanaji chaidir iswanaji Dedy Firmansyah Difa Ayu Nindyatami Savitri Dila Manik Arfath Divana Meliyana Dwi Nurrahmawati Dynaindar, Intan Jaya Edho Soekarno Putra Endah Purwaningsih Endang Kartini Panggiarti Endang Kartini Panggiarti Erni Agustin Erni Puji Astutik Eva Wulandari Eva wulandari, Eva Fatimah, Ari Nurul Fatimah, Ari Nurul Fuad Yanuar Hadi Sasana Hadi Sasana Hanum Indrianingrum Husnun Karina Bilqis Ika Sulistiani Indrianingrum, Hanum Irvan Bari Alghani Iswanaji, Chaidir Jaka Prasetya Jaka Prasetya Juli Prijanto, Whinarko Khoir, M. Nuwafal L. Lisnawati Latifah Fitriyani Lintang Citra Cristiani Lisna Wati Lisnawati Lisnawati Lisnawati maya maghfiroh Meliyana, Divana Muhamad Wahyudi Mukaromah, Ricky Nibras Anny Khabibah Nila Ayu Pratiwi Novitaningtyas, Ivo Nunky Vinalia Nur Khasanah Nurul, Ari Nurul Fatimah Octavia Lhaksmi Pramudyastuti Oktavianindita Putri Utami Panca Safira Amelia Panji Kusuma Prasetyanto Prasetyanto, Panji Kusuma Prisma Dwi Anggraeni Puspita Geatri Br Perangin-Angin Ratna Sefitriya Refina Pramudya Wardana Ricky Mukaromah Ricky Mukaromah Rifai, Fuad Yanuar Akhmad Rina Trisnawati Riris Nur Alia Risma Usriyati Risma Wira Bharata RISMA WIRA BHARATA Risma Wira Bharata Rizka Amalia Saadah Romadhoni, Choirunisa Ruqidul Hajah Alhabsi Setyawan, Supanji Sholikhah, Agustiyana Lailatus Silvia Maharani Siti Afidatul Khotijah Siti Afidatul Khotijah Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Suci Nasehati Sunaningsih sudati nur safiah Sudati Nur Sarfiah Supanji Setyawan Suryatimur, Kartika Pradana Surytimur, Kartika Pradana Utpala Rani Whinarko Juli Prijanto Whinarko Juli Prijanto Whinarko Juliprijanto Whinarko Juliprijanto Wira Bharata, Risma Wiwit Ardiyanti Yassirly Amriya Yoga Yuniadi Yuanne Gabrila Sriyanto Yulida Army Nurcahya