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Efektivitas Sistem Pengendalian Internal pada Pengelolaan Persediaan Barang Habis Pakai (Alat Tulis Kantor) di Dinas Pertanian dan Pangan Kota Magelang Wiwit Ardiyanti; 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.v3i1.1132

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas sistem pengendalian internal pada pengelolaan persediaan barang habis pakai di Kantor Dinas Pertanian dan Pangan Kota Magelang. Pengelolaan barang dikatakan efektif apabila dalam menyelengarakan dan dalam mengurus kegiatan tersebut tidak menimbulkan masalah yang tidak dikehendaki dan kegiatan tersebut telah sesuai dengan peraturan yang berlaku sehingga bisa mencapai tujuan perusahaan. Proses pengelolaan barang terdiri dari proses penerimaan, penyimpanan, pemeliharaan, pendistribusian atau pengeluaran, dan proses pengendalian. Penelitian ini menggunakan penelitian kualitatif dengan menggunakan metode deskriptif. Penelitian ini dilakukan di Bagian Umum dan Kepegawaian Dinas Pertanian dan Pangan Kota Magelang dan data diperoleh melalui wawancara dan kajian pustaka dengan Bagian pengelola gudang Dinas Pertanian dan Pangan Kota Magelang. Dalam penelitian ini disimpulkan bahwa sistem pengendalian internal sudah berjalan dengan baik dan efektif, karena telah menerapkan unsur-unsur pengendalian internal.
Efektivitas Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada Dinas Pertanian dan Pangan Kota Magelang Ricky Mukaromah; 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.v3i1.1213

Abstract

Tujuan penelitian ini untuk mengetahui efektivitas Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) dan untuk mengetahui faktor pendukung dan penghambatan penerapan efektivitas SAKIP di Dinas Pertanian dan Pangan Kota Magelang. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa SAKIP di Dinas Pertanian dan Pangan Kota Magelang telah berjalan efektif. Pelaksanaan SAKIP di lingkungan Dinas Pertanian dan Pangan Kota Magelang mengalami peningkatan setiap tahunnya yang dapat dilihat dari tingkat keberhasilan program kerja yang telah dilaksanakan.
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.
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 Agustiyana Lailatus Sholikhah Agustiyana Lailatus Sholikhah Alwi, Sofwan Angelina Yunita Munte Ardiyanti, Wiwit Isna Aria Oktavian Arifah, Siti Arista Puji Utami Arma Riski Nur Cahyani Arum Nur Aulia Astutik, Erni Puji Ayunda Putri Nilasari Ayunda Putri Nilasari Bharata, Risma Wira Bilqis, Husnun Karina 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 Intan Jaya Dynaindar 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 M. Nuwafal Khoir maya maghfiroh Meliyana, Divana Mia Ardhi Nur Afifa 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 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