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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi International Journal of Islamic Economics and Finance (IJIEF) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JURNAL EDUCATION AND DEVELOPMENT Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Aplikasi Akuntansi SULUH: Jurnal Abdimas Jurnal Riset Terapan Akuntansi JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Jurnal Studi Pemerintahan dan Akuntabilitas
Raynal Yasni
Politeknik Keuangan Negara STAN
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Bridging policy and practice: The implementation of inventory accounting standards in Indonesian local governments Marsus, Soffan; Yasni, Raynal; Fajarianti, Muliani Sulya; Arianto, Agung; Sustiyo, Joko
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 1 (2025): JTAKEN Vol. 11 No. 1, June 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i1.2068

Abstract

Inventory accounting plays a critical role in public sector financial management, supporting transparency, asset control, and budget accountability. This study examines the challenges associated with implementing inventory accounting standards in Indonesian local governments, with a particular focus on inventory recording, classification, and governance. Using an interpretive qualitative approach, the research draws on document analysis of national and international accounting standards and focus group discussions with government accounting practitioners. The findings reveal persistent difficulties in integrating financial and inventory systems, notably due to discrepancies in classification codes, incomplete asset handover documentation, and fragmented regulatory frameworks. The transition to digital inventory management remains hindered by limited technical capacity, system fragmentation, and inconsistent application of valuation methods, especially the use of first-in, first-out (FIFO) and first-expired, first-out (FEFO) approaches in the health and procurement sectors. These issues contribute to inefficiencies in financial reporting and elevate audit risks. The study highlights the need for regulatory harmonization, improved interdepartmental coordination, and stronger governance mechanisms to enhance compliance and transparency. The adoption of integrated digital tracking systems and standardized reporting procedures is also recommended to reduce inconsistencies and improve audit readiness. This research contributes to the literature by offering practical insights into regulatory misalignment and proposing strategies to improve inventory management in local government.
ANALISIS PROGRAM BANTUAN PEMERINTAH TERHADAP KEMANDIRIAN PESANTREN DI JAKARTA Nur, Indrayansyah; Yasni, Raynal; Sopian, Sopian; Rakhman, Mukhammad Taufiqur
Jurnal Education and Development Vol 13 No 3 (2025): Vol 13 No 3 September 2025
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v13i3.7595

Abstract

Program Kemandirian Pesantren yang diinisiasi Kementerian Agama melalui Keputusan Menteri Agama Nomor 749 Tahun 2021 bertujuan memperkuat kemandirian ekonomi pesantren agar lebih optimal dalam menjalankan fungsi pendidikan, dakwah, dan pemberdayaan masyarakat. Penelitian ini mengevaluasi implementasi bantuan inkubasi bisnis pada 19 pesantren di Provinsi DKI Jakarta penerima dana tahun 2021–2022, serta menganalisis pengaruhnya terhadap kemandirian ekonomi, kewirausahaan santri, dan kontribusi sosial. Metode penelitian menggunakan pendekatan kualitatif melalui wawancara, observasi, dan FGD. Data dianalisis untuk menilai hubungan pengelolaan unit usaha dengan tingkat kemandirian pesantren, partisipasi santri, serta dampaknya bagi masyarakat. Hasil penelitian menunjukkan bahwa program inkubasi memperkuat unit usaha pesantren di bidang minimarket, laundry, kuliner, dan lembaga keuangan syariah. Keterlibatan santri meningkatkan keterampilan kewirausahaan meskipun belum merata, sementara dampak sosial terlihat positif namun terbatas. Analisis SWOT menyoroti kekuatan berupa loyalitas pengelola dan dukungan infrastruktur, kelemahan pada keterbatasan SDM, dana, serta manajemen, peluang melalui kolaborasi dan akses pasar eksternal, serta ancaman dari persaingan, kurangnya inovasi, dan keterlambatan pencairan dana. Kesimpulannya, program inkubasi bisnis efektif meningkatkan kemandirian ekonomi pesantren, menumbuhkan jiwa kewirausahaan santri, dan mendukung pemberdayaan masyarakat
Co-Authors ARIANTO, AGUNG Erlanda, Agam Reynaldi Reza Fajarianti, Muliani Sulya Fuad Iqbal Muhammad Gema Otheliansyah Heri Yulianto Joko Sumantri, Joko Kuncoro, Antonius Ragil Marsus, Soffan Nugroho, Agung Nur, Indrayansyah Rakhman, Mukhammad Taufiqur Sopian sopian Sustiyo, Joko