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All Journal Diponegoro Journal of Management BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Journal of Economics and Business Letters Journal of Research in Social Science and Humanities Journal of Accounting and Finance Management (JAFM) Jurnal Masyarakat Madani Indonesia Jurnal Fairness Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat Athena: Physical Education and Sports Journal Jurnal Akuntansi Jurnal Pengabdian Mandiri Jurnal Sistem Informasi (JASISFO)

Robinson robinson

Jurusan ManajemenFakultas Ekonomika dan Bisnis Universitas Diponegoro

Author-ID : 362739

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Fiscal Distress: The Role of Budget Policy in Local Government Robinson, Robinson; Fitranita, Vika; Putri, Ratih Astiakurnia; Triputrajaya, Andi Ihsan; Puansah, Irman
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3972

Fiscal distress in local governments, particularly in South Sumatra, poses a significant challenge to delivering public services due to limited financial capacity. This study aims to examine the impact of budget policies, specifically surplus or deficit and solvency, on fiscal distress, using the stakeholder theory to understand how local governments adapt to central government funding pressures. The research employs a quantitative approach, analyzing data from 65 local governments in South Sumatra from 2020 to 2023, totaling 260 observations. Logistic regression is used to test the effect of budget deficit policy and three solvency ratios (operational, employee expenditure, and total budget solvency) on fiscal distress, measured by the regional fiscal capacity ratio. The findings show that 58% of local governments experienced fiscal distress, with budget deficits significantly increasing the likelihood of distress, while operational budget solvency significantly reduces it. Employee expenditure and total budget solvency show no significant effect, likely due to mandatory spending regulations. The study concludes that effective budget management, through realistic revenue projections and optimized operational expenditures, is crucial for mitigating fiscal distress, offering practical guidance for local governments to enhance financial stability.

PENGARUH PARTISIPASI PIMPINAN DAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KINERJA KEUANGAN (Studi pada SKPD Provinsi Bengkulu) Ramadanti, Um Fajri; Abdillah, Willy; Robinson, Robinson
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

This study aimed to measure the effect of participation and leadership on the financial performance of SAP Implementation at Regional Working Units (on education) Bengkulu province. As for the number of samples in this study consisted of 86 respondents, where the questionnaire distributed to all SKPDs Bengkulu Provincial Government, to test the validity and Reliability of. Based on the results of multiple linear regression calculation on the first hypothesis, variable leadership participation a positive and significant effect on the financial performance. In the second hypothesis, the variable implementation for SAP (Government Accounting Standards) is also positive and significant effect on performance, so that the second hypothesis is accepted. Thus, Participation and leadership of SAP Implementation (Government Accounting Standards) positive and significant effect on the financial performance in the regional work units Bengkulu Provincial Government.

PENGARUH PROFESIONALISME, KETAATAN TERHADAP KODE ETIK DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA AUDITOR BPK-RI Taroman, Hendra; Fachruzzaman, Fachruzzaman; Robinson, Robinson
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

Purpose of this research is the first, provide evidence empirical the influence of professionalism auditor against consideration the level of materiality. second, provide empirical evidence of the influence of adherence to a code of ethics to the level of materiality considerations. Third, provide empirical evidence of the influence of the level of experience of the auditor's consideration of materiality, and provide empirical evidence of the influence of auditor professionalism, adherence to a code of ethics, and experience of the auditor simultaneous consideration of materiality levels. The results showed that: 1) Professionalism Auditor (X1) had no significant effect on the Consideration of Materiality level, which is indicated by a significance value of 0.154; 2) Adherence to the Code of Ethics (X2) has a significant influence on consideration Materiality level, which indicated by a significance value of 0.008; 3) experience Auditor (X3) have no significant influence on consideration Materiality level, indicated by a significance value of 0.819, and 4) Auditor professionalism, adherence to the Code of Ethics and Auditor experience together has influence consideration of Materiality significant level, which is indicated by the significant value of 0.000.

PEMANFAATAN BELANJA ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DALAM PENCALONAN KEMBALI INCUMBENT Yudha Satria, Romi; Fachruzzaman, Fachruzzaman; Robinson, Robinson
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

This study is aimed at investigating (1) whether differences exist in allocating the grant of ratio share and growth, society support, and financial support budgets within the incumbent local government budget before and during the process of regional election; (2) whether differences exist in allocating the grant, society support, and financial support budget during the regional election process between the incumbent and non incumbent candidates. This study uses census in which the data in this study is a secondary data obtained from the Election Commission of the Republic of Indonesia to determine the number of regions that have conducted the elections in 2011 and 2012, including incumbent and non-incumbent candidates. Object observed is grant expenditures, social assistance, and financial assistance in the budget fiscal year 2009-20112. Data analysis using descriptive statistics. The results of this study were (1) to prove empirically there is a difference ratio and the ratio of the proportion of growth allocated to regional grant expenditures incumbent before and during the election, (2) demonstrate empirically there are differences in the growth rate and the ratio of the proportion of grants allocated between local and regional nonincumbent incumbent upon election. With the increase in grant funding both the growth rate and the ratio of proportions, it should be assumed that the incumbent utilize Revenue and Expenditure (Budget) particularly in view of the re-nomination of grants for local office in the election.

PENGARUH KECUKUPAN ANGGARAN DAN PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN REJANG LEBONG DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING Aziza, Nurna; Robinson, Robinson; Meriana, Meriana
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

The study aims to examine and obtain empirical affect the budget suffecient and internal control influence on the performance of local goverment, as well as the moderating role of leadership style, and the relationship of budget suffecient and internal control on the managerial performance of local goverment. Collecting data using primary data collection, is the questionnaire by using purposive sampling method, 90 respondents were selected as a sample of this study. The analytical method used in this study is multiple linear regression analysis and moderated regression analysis (MRA). The result showed that the budget suffecient and intern controls proved positive and significant effect on performance of local Goverment. Leadership style is no moderating variables that can amplify the effect ofthe budget suffecient and internal control on managerial performance SKPD Rejang Lebong.

Pelatihan Aplikasi Pendataan Registrasi Ulang Penerima Beasiswa Yayasan Zakat Palembang Effendi, Ridwan; Robinson, Robinson; Zarkasih, Ahmad
Jurnal Masyarakat Madani Indonesia Vol. 3 No. 3 (2024): Agustus
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/js.v3i3.220

Pelatihan aplikasi pendataan registrasi ulang perlu dilakukan untuk memberikan pemahaman bagi pengguna aplikasi di yayasan yazri palembang. Aplikasi ini dibuat untuk mempermudah proses pendaftaran dan pendataan beasiswa. Siswa yang ingin mendaftarkan dirinya untuk registrasi dapat langsung mengisi formulir pendaftaran yang sudah disediakan didalam sistem ini dan melengkapi persyaratan yang telah ditentukan. Pelaksanaan kegiatan dilakukan dengan pendampingan secara langsung kepada mitra kegiatan. Pengguna aplikasi dapat langsung mencoba menggunakan aplikasi dan jika ada kendala dlam pengoperasiannya, dapat langsung bertanya kepada tim pendamping. Dengan adanya aplikasi ini, pihak yayasan sebagai pemberi beasiswa merasa terbantu karena tidak perlu lagi menyiapkan berkas-berkas yang banyak dan memenuhi ruangan, karena penyimpanan berkas dilakukan pada media penyimpanan berupa softfile

The influence of capital structure and operational performance on financial performance with governance and financial risk as mediation in Insurance Companies in Indonesia Sumarlan, Ahmad; Kamaluddin, Kamaluddin; Fachruzzaman, Fachruzzaman; Robinson, Robinson
Journal of Economics and Business Letters Vol. 4 No. 1 (2024): February 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i1.305

This study examines the influence of capital structure and operational performance on financial performance, with governance and financial risk as mediators. The sam- ple for this research comprises insurance companies listed on the Indonesia Stock Exchange in 2013-2021 with a total of 72 firm-year observations. The data used are secondary data obtained from annual and financial reports accessed via idx.co.id. The independent variables are capital structure, measured using the Debt Equity Ratio (DER), and operational performance, measured using liquidity. The mediating variable is the governance variable, measured by the independent board of directors (DKI), and financial risk is measured using Risk Based Capital (RBC). The depen- dent variable in this study uses financial performance as measured by Return On Assets (ROA). The results prove the following: (1) Capital structure has a positive and significant effect on financial performance. (2). Operational performance has a negative and significant effect on financial performance. (3). Capital structure had a positive and significant effect on DKI. (4) Operational performance has a significant negative effect on financial risk. (5) DKI does not mediate the influence of capital structure on financial performance. (6) Financial risk fully mediates the influence of operational performance on financial performance. (7). DKI has a negative and significant effect on financial performance. (8). Financial risk has a negative and significant effect on financial performance.

â€œPENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN ORGANISASI PERANGKAT DAERAH (OPD) KOTA BENGKULUâ€ Merchilia, Setiandini; Robinson, Robinson
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11676

This research aims to prove the influence of accountability and transparency on the financial performance of regional government organizations in the city of Bengkulu. This research uses a quantitative type of research using primary data. The data collection technique was obtained through a questionnaire, the sampling method used in this research was a sampling census of 30 Regional Apparatus Organizations with representatives of 2 financial employees in each agency. This research uses a multiple linear regression analysis method which is processed using SPSS 25. The research results showed that accountability had a positive and significant effect on financial performance, while transparency had a negative and significant effect on the financial performance of Bengkulu City Regional Apparatus Organizations. It is hoped that this research will have benefits and influence on the development of government agency performance. If the government realizes the importance of an accountable and transparent government on government financial performance.

SISTEM PENDUKUNG KEPUTUSAN PENERIMA PROGRAM KELUARGA HARAPAN (PKH)DENGAN MENGGUNAKAN METODE SIMPLE ADDITIVE WEIGHTING (SAW) DI KECAMATAN ILIR BARAT II PALEMBANG Ninditama, Ilsa Palingga; Robinson, Robinson; Widji, Theresia
Jurnal Sistem Informasi (JASISFO) Vol. 1 No. 1 (2020): JASISFO (Jurnal Sistem Informasi) terbitan Maret 2020
Publisher : Politeknik Negeri Sriwijaya

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

Kecamatan Ilir Barat II adalah salah satu kecamatan di Kota Palembang yang memiliki tujuh Kelurahan dengan jumlah Kepala Keluarga 16.116 KK, 52 RW serta 206 RT. Dengan jumlah penduduk yang meningkat dan angka kemiskinan yang tinggi, pemerintah Indonesia menggagas suatu program yaitu Program Keluarga Harapan (PKH). Saat ini, pelaksanaan Program Keluarga Harapan (PKH) di Kecamatan Ilir Barat II Palembang masih menggunakan cara konvensional yang menyebabkan petugas penyeleksi membutuhkan waktu yang panjang dalam mengolah data.Sistem Pendukung Keputusan dalam penentuan Penerima Program Keluarga Harapan (PKH) dengan menggunakan Metode Simple Additive Weighting (SAW)merupakan sistem yang dibangun untuk membantu dalam pemilihan penerima PKH dengan perhitungan yang akurat. Warga dapat melihat hasil seleksi penerima PKH dan admin menentukan kriteria pada sistem, petugas mengolah data calon penerima PKH dan mencetak laporan. Adapun metode perhitungan yang digunakan adalahMetode Simple Additive Weighting (SAW)dan metode pengembanganWaterfall. Sistem ini diharapkan dapat memudahkan admin untuk mengolah data calon penerima PKH serta petugas untuk menyeleksi calon penerima PKH dengan menggunakan program berbasis web dan menghasilkan informasi yang cepat dan akurat.

Co-Authors Ahmad Zarkasih Arif Hidayat Astiakurnia Putri, Ratih Aulia Rachmadina, Izza Aziza, Nurna DERI DARFIN, DERI Fachruzzaman, Fachruzzaman Fitranita, Vika Herawansyah, Herawansyah Indriani, Rini Irene Rini Demi Pangestuti Irman Puansah Kamaluddin Kamaluddin Mardiana Mardiana Meiriska, Ienda Merchilia, Setiandini Meriana Meriana Midiastuty, Pratana Puspa Ninditama, Ilsa Palingga Novrianty, Rizky Pratama, Dimas Umbara Putra, Danang Adi Ramadanti, Um Fajri Ridwan Effendi Sari, Diah Novita Sumarlan, Ahmad Sundari, Ayun Supani, Ahyar Suranta, Eddy Taroman, Hendra Triputrajaya, Andi Ihsan Widji, Theresia Willy Abdillah Wulandari, Juminten Yudha Satria, Romi Zulkarnaini Zulkarnaini

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