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All Journal JURNAL AKUNIDA JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi SENTRI: Jurnal Riset Ilmiah
Arya Zulfikar Akbar
Universitas Teknologi Sumbawa
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Program Keluarga Harapan (PKH), Bantuan Sembako, dan BLT Kesra terhadap Ketahanan Anggaran Rumah Tangga Miskin di Kecamatan Sumbawa Rabiatul Adawiyah; Arya Zulfikar Akbar
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 3 (2026): SENTRI : Jurnal Riset Ilmiah, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i3.6024

Abstract

Poverty alleviation at the regional level remains a structural challenge necessitating comprehensive social protection. This study investigates the impact of the Family Hope Program (PKH), Non-Cash Food Assistance (Sembako), and the localized Direct Cash Assistance (BLT Kesra) on the household budget resilience of impoverished communities in Sumbawa District. Employing a quantitative descriptive-associative design, primary data were collected through purposive sampling from 96 active beneficiary families. The empirical data were rigorously analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The structural model evaluation reveals a coefficient of determination ($R^2$) of 0.491, indicating that the simultaneous integration of these three social assistance programs explains 49.1% of the variance in household budget resilience. Partially, all three variables exhibit a positive and statistically significant effect. PKH emerges as the most dominant determinant, functioning as the primary liquidity anchor for mandatory expenses. Furthermore, Sembako ensures food inventory resilience, while BLT Kesra provides crucial quick cash for short-term solvency. Viewed through a public sector accounting lens, the synchronized distribution of these conditional and unconditional transfers, supported by transparent digital systems like SIKS-NG, acts as a critical buffer against economic shocks and prevents the liquidation of essential domestic assets. Conclusively, synergizing targeted social safety nets with enhanced financial literacy is imperative for sustainable household economic stability.
Analisis Akselerasi Penyaluran Dana Desa dari RKUN ke RKDes pada KPPN Sumbawa Besar Dibandingkan dengan KPPN di NTB Tahun Anggaran 2025 Tedy Dwi Saputra; Arya Zulfikar Akbar
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 10 No. 1 (2026): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v10i1.12887

Abstract

Penelitian ini menginvestigasi disparitas tingkat penyaluran Dana Desa antarwilayah di Provinsi Nusa Tenggara Barat (NTB) tahun 2025, berfokus pada capaian realisasi 100% oleh KPPN Sumbawa Besar di tengah pengetatan regulasi baru. Penelitian bertujuan untuk menganalisis strategi manajerial proaktif yang mengakselerasi penyaluran tersebut dibandingkan KPPN lainnya. Menggunakan pendekatan kualitatif deskriptif melalui wawancara mendalam dan studi dokumentasi, hasil penelitian menunjukkan bahwa keberhasilan KPPN Sumbawa Besar didorong oleh inisiasi administrasi yang lebih awal, pemantauan mingguan intensif, validasi rekening pre-emptive, implementasi penuh Cash Management System (CMS), dan program "Dana Desa Award". Secara teoretis, orisinalitas studi ini memperluas kerangka New Public Management (NPM) dan Teori Keagenan dengan membuktikan bahwa transformasi unit vertikal pusat dari sekadar kasir pasif menjadi penasihat keuangan aktif sangat efektif dalam memitigasi asimetri informasi dan moral hazard di tingkat daerah. Implikasi kebijakan dari penelitian ini merekomendasikan adopsi model komunikasi hibrida, sistem peringatan dini, serta ekosistem digital di seluruh instansi penyalur guna mengakselerasi pemerataan distribusi dana.
SANKSI PAJAK, PENGUMPULAN PAJAK, DAN KEBIJAKAN PENGURANGAN PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Putri Mariati; Arya Zulfikar Akbar
Jurnal Akunida Vol. 12 No. 1 (2026): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v12i1.24861

Abstract

Rendahnya kepatuhan wajib pajak kendaraan bermotor di UPTB Samsat Taliwang tercermin dari 8.983 kendaraan Tidak Melakukan Daftar Ulang (TMDU) pada tahun 2025. Penelitian ini bertujuan menganalisis pengaruh sanksi perpajakan dan intensitas penagihan terhadap kepatuhan wajib pajak serta menguji kebijakan keringanan sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif eksplanatori terhadap 120 wajib pajak TMDU yang dipilih melalui purposive sampling dan dianalisis dengan PLS-SEM. Hasil menunjukkan bahwa sanksi perpajakan (β = 0,479; p < 0,05), intensitas penagihan (β = 0,367; p < 0,05), dan kebijakan keringanan (β = 0,301; p < 0,05) berpengaruh positif terhadap kepatuhan. Namun, kebijakan keringanan tidak memoderasi pengaruh sanksi dan penagihan. Temuan ini menunjukkan bahwa keringanan lebih efektif sebagai stimulus langsung daripada mekanisme interaksi.
EVALUASI IMPLEMENTASI SIPD DALAM PENGANGGARAN DAERAH PADA BAGIAN AKUNTANSI DAN PELAPORAN BKAD KABUPATEN SUMBAWA Adellya Dewi Mustika; Arya Zulfikar Akbar
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

Digital transformation through the Regional Government Information System (SIPD) is a crucial step toward creating more transparent and accountable regional financial management. This study aims to evaluate the Regional Government Information System (SIPD) in the budgeting process at the Accounting and Reporting Division of the BKAD Sumbawa Regency, using the Van Meter and Van Horn model as a framework. The research was conducted using a descriptive qualitative approach, collecting data through interviews with four key informants and system document studies. The results indicate that, from a regulatory standpoint, SIPD has been able to integrate the process from planning to reporting and strengthen budget discipline through automatic ceiling locking features. However, several obstacles remain in the field, such as unstable central servers and uneven technical capabilities among staff. To address these issues, implementers made adjustments such as working at night and peer-to-peer learning. A key finding of this research is the "ripple effect," where the quality of financial reports highly depends on the accuracy of data input at the beginning of the budgeting process. Therefore, the researcher suggests that the central government improve server infrastructure and increase technical training in the regions to maintain the quality of financial reporting. Keywords: Regional Budgeting, Accounting, Financial Reporting, Van Meter And Van Horn.
Co-Authors Adellya Dewi Mustika Putri Mariati Rabiatul Adawiyah Tedy Dwi Saputra