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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 Jurnal Akuntansi
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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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.
SRIWEDARI MENJADI DESA INKLUSI BAGI PENYANDANG DISABILITAS MELALUI USAHA PENANAMAN POHON, KONSERVASI PENGUATAN TEBING DAN PENGHIJAUAN DALAM PENINGKATAN PRODUKTIVITAS Dynaindar, Intan Jaya; Priyono, Nuwun
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 3 (2022): May 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i3.123

Abstract

Writing this article aims to provide an overview of the business form of Sriwedari Village to become a village that can develop a discourse on inclusive villages, develop disability-friendly services and increase the adaptive capacity of the community to climate change. In addition, it is also expected to increase the productivity of persons with disabilities in the village. This research uses descriptive research and a qualitative approach. Data collection techniques were obtained through literature study, interviews, observations, and documentation which were carried out directly in Sriwedari Village, Salaman District, Magelang Regency. The results of this study indicate that village initiatives are driven by awareness to increase productivity and fulfill the rights of persons with disabilities by involving them in tree planting efforts and also providing training to handle when a disaster strikes. The involvement of people with disabilities is expected so that people with disabilities have business skills in planting trees so that they can be independent entrepreneurs, know how to handle disasters that will occur, and most importantly they do not feel isolated in the community because they feel they are given more attention.
ANALISIS IMPLEMENTASI PROSEDUR PENGAMANAN DAN PEMELIHARAAN ASET TETAP DI BPPKAD KABUPATEN MAGELANG Khoir, M. Nuwafal; Priyono, Nuwun
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 3 (2023): May 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i3.416

Abstract

The purpose of this study is to determine the suitability of the procedures for securing and maintaining fixed assets at the Regional Revenue, Financial Management, and Assets Agency (BPPKAD) of Magelang Regency with Permendagri No. 19 of 2016, which can be observed in the procedures for securing and maintaining fixed assets and the completeness of source documents. The type of research applied in this study is descriptive qualitative research. The results prove that BPPKAD of Magelang Regency has implemented the procedures, and the completeness of the source documents is satisfactory. Thus, the security and maintenance of fixed assets in BPPKAD of Magelang Regency, in accordance with Permendagri No. 19 of 2016, are in full compliance with the regulations.
COMPARISON ANALYSIS OF LOCAL GOVERNMENT FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC AND ITS IMPACT ON ECONOMIC GROWTH Priyono, Nuwun; Wira Bharata, Risma; Juli Prijanto, Whinarko
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1050

Abstract

This study aims to analyze the differences in the ratios of financial independence, financial flexibility, operational solvency, short-term solvency, long-term solvency, and regional service solvency in the Provinces of Central Java and D.I. Yogyakarta before and during the Covid-19 Pandemic and its impact on economic growth. The samples were districts and cities in Central Java Province and D.I. Yogyakarta. The data used is secondary data taken from the directorate general of financial balance of the Indonesian Ministry of Finance. The sampling technique used is purposive sampling. The analytical tool used in this study is the Difference Test. The results showed that of the 6 financial performance indicators, 4 indicators did not show a significant difference and 2 indicators showed a significant difference between the pre-pandemic period and during the Covid-19 pandemic period. Then, economic growth experienced a significant difference between the pre-pandemic period and during the Covid-19 pandemic.
Determinan Perilaku Orang Membayar Pajak atau dan Zakat: Panggiarti, Endang Kartini; Priyono, Nuwun; Iswanaji, Chaidir; Arifah, Siti; Alwi, Sofwan
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.3589

Abstract

This study aims to analyze the determinants that influence individual behavior in paying taxes and or zakat, as well as examine the service quality of management institutions and the satisfaction of tax or zakat recipients. These factors are reliability, tangibles, empathy, responsiveness and adherence to stakeholder satisfaction. This research was conducted in the city and district of Magelang with a sample of 40 people. This research method uses a mix method, namely a quantitative approach (regression test), and a qualitative approach (case study). The results of the study show that only reliability has a significant positive effect on the level of satisfaction of zakat payers, while the other hypotheses have no positive and significant effect on both the satisfaction of zakat paying stakeholders and taxes. Keywords: Taxes, Zakat, Zakat Management Organizations, Amil Zakat Institutions
Analisis Penerapan Aplikasi Sistem Keuangan Desa (SISKEUDES) Dalam Peningkatan Kualitas Akuntabilitas Keuangan Desa Di Desa Karangrejo Kecamatan Selomerto Oktavianindita Putri Utami; Erni Agustin; Nuwun Priyono
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1489

Abstract

This study aims to determine the implementation of SISKEUDES in improving the quality of village financial accountability in Karangrejo Village, Selomerto District. This research uses descriptive method with qualitative analysis using the implementation model. Data collection was carried out by library research, observation, and in-depth interviews. The research location is in Karangrejo Village, Selomerto District, Wonosobo Regency. Data analysis uses data reduction, data presentation, and data verification or conclusions. The results showed that the management of the SISKEUDES application in Karangrejo Village, Selomerto District, Wonosobo Regency had been carried out in an accountable manner. performance indicators. With the SISKEUDES application, the village government is greatly assisted in managing village finances and budgets and also provides accuracy in reports that have been made and upholds reporting transparency and accountability.
Perencanaan Pembangunan Desa Wisata Wanurejo Dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat Desa Arista Puji Utami; Arum Nur Aulia; Nuwun Priyono
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1492

Abstract

Industri pariwisata memiliki peluang besar dan menjadi sektor yang berskala global dalam perekonomian. Pariwisata memainkan peran sentral dalam mengembangkan ekonomi di berbagai negara. Sektor pariwisata di desa-desa merupakan salah satu potensi untuk meningkatkan PADes di Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana status Desa Wanurejo sebagai desa wisata berdampak pada ekonomi masyarakat lokal dan bagaimana peningkatan literasi keuangan masyarakat setelah adanya desa wisata. Untuk memberikan gambaran tentang validitas ide, metode deskriptif kualitatif digunakan. Data primer berasal dari wawancara dengan para pelaku sadar desa wisata: seorang kepala desa, seorang pelaku UMKM di Desa Wanurejo, dan penjaga loket. RIPPARDA (Rencana Induk Kepariwisataan Daerah) Kabupaten Magelang Tahun 2014–2034 Nomor 4 Tahun 2015 menetapkan kebijakan yang mengatur desa wisata di Kabupaten Magelang.
Proses Penyusunan Anggaran Pendapatan Dan Belanja Desa Studi Kasus Desa Tegalrejo, Kecamatan Tegalrejo, Kabupaten Magelang Nunky Vinalia; Ratna Sefitriya; Nuwun Priyono
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1499

Abstract

Proses Penyusunan Anggaran Pendapatan Dan Belanja Desa (APBDesa) menurut Permendagri No 113 Tahun 2014. Penelitian ini merupakan jenis penelitian bersifat kualitatif dengan tujuan untuk mengetahui bukti-bukti terkait proses penyusunan anggaran pendapatan belanja desa apakah sesuai atau belum menurut Permendagri no 113 tahun 2014. Jenis metode penelitian ini adalah diskriptif dengan jenis pendekatan kualitatif. Hasil penelitian menunjukkan bahwa proses penyusunan APBDesa beserta perencanaan, pelaksanaan dan pertanggungjawaban pelaporan pada APBDesa sudah sesuai dengan Permendagri No 113 Tahun 2014
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 Choirunisa Romadhoni 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 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 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