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Factors Influencing The Use of Local Government Performance Information: Institutional Theory Perspective Wia Rizqi Amalia; Akbar, Rusdi
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.98

Performance information is used for strategic planning, budgeting, program management, supervision, and evaluation. This performance information is also reported to the external parties. This study aims to examine the factors that influence the use of local government performance information based on institutional theory perspective. Triangulation methods are used to analyze and interpret data. Hypothesis testing is carried out in the quantitative phase using Partial Least Square, then followed by thematic analysis in the qualitative phase. The results showed that technical and organizational factors did not affect the use of performance information, while cultural factors empirically had a significant effect on the use of performance information. Based on the institutional theory perspective, the use of performance information is driven by institutional isomorphism in the form of coercive, mimetic, and normative pressures. The results of this study are expected to contribute to local governments paying attention to cultural factors in optimizing the use of performance information.

Flypaper Effect pada Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Daerah pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Selatan (2009 – 2013) Wia Rizqi Amalia; Wahyudin Nor; M Nordiansyah
Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study was aimed to demonstrate the effect of local revenue (PAD), general allocation fund (DAU), and special allocation fund (DAK) to the local government expenditure, and also demonstrate empirically whether the effect of the DAU and DAK to the local government expenditure are larger than the effect of PAD to the local government expenditure in the district/city of South Kalimantan Province in 2009-2013 period. Data analysis method used in this research is descriptive statistical analysis and multiple linear regression analysis using the SPSS (Statistics Product and Service Solutions) version 17. Before performing data analysis, first tested the classical assumption of normality test, multicollinearity, autocorrelation, and heteroscedasticity test. The results showed that: (1) the PAD does not affect the local government expenditure, (2) the DAU affect the local government expenditure, (3) the DAK affect the local government expenditure, and (4) the coefficient of the DAU and the DAK is greater than the value of the coefficient of PAD, and both significantly influence the local government expenditure. This indicates that there has been a flypaper effect on local government expenditure in the districts / cities at South Kalimantan Province in 2009-2013 periods.

Determinants of Ethical Identity Disclosure in Islamic Banks: Empirical Evidence in Indonesian Islamic Banks Erlinda Nur Khasanah; Wia Rizqi Amalia
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 1 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.7740

This study aimed to determined factors influencing the disclosure of ethical identity. The data used in this study was secondary data taken from Islamic Banks annual report from 2013-2016. Total sample consisted of 44 samples. To test the hypothesis, this study used multiple regression analysis. This study found that the disclosure of Islamic Bank’s ethical identity in Indonesia were considered quite low. The size of Audit Committee significantly influenced the disclosure of ethical identity, while other factors; the size of Board of Directors were not significant, and both the Board of Commissioners and the Shari’ahh Supervisory Board were found negatively significant to the disclosure of ethical identity.

PELATIHAN KEWIRAUSAHAAN BAGI PELAKU USAHA PENGRAJIN SASIRANGAN KABUPATEN HULU SUNGAI TENGAH PROVINSI KALIMANTAN SELATAN Akhmad Yafiz Syam; Saifhul Anuar Syahdan; Masithah Akbar; RR Siti Munawaroh; Safriansyah Safriansyah; Wia Rizqi Amalia; Marini Marini; Layla Febby Yulistya
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022): BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

The UKM of the sasirangan craftsman group in the HST district, apart from being relatively newly developed, was also affected by the COVID-19 pandemic which limited social interaction, thus hampering it. Facing these tough challenges, the craftsmen need a mental business requirement that is rooted in their individual character. The character of an entrepreneur must be possessed by a craftsman to help him survive and develop. Therefore, a training is needed in order to build entrepreneurial character for UKM Sasirangan craftsmen in HST district. The participants felt that this training was too short, so they felt it was unsatisfactory and they wanted to give similar training again. Participants feel they have not been able to fully implement the results of this training. For this reason, feedback has been given, that it is impossible for all of this knowledge to be implemented at once, it takes time to be trained independently and continuously while working (learning by doing) and training only provides provisions for participants to initiate change, and no change will occur if participants do not start it, because the change only occurs by himself. Participants realized that the character of an entrepreneur must be formed intentionally, and the process of internalizing entrepreneurial character takes time to shape a person so that it help them survive and develop.

Factors Influencing The Use of Local Government Performance Information: Institutional Theory Perspective Wia Rizqi Amalia; Rusdi Akbar
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.98

Performance information is used for strategic planning, budgeting, program management, supervision, and evaluation. This performance information is also reported to the external parties. This study aims to examine the factors that influence the use of local government performance information based on institutional theory perspective. Triangulation methods are used to analyze and interpret data. Hypothesis testing is carried out in the quantitative phase using Partial Least Square, then followed by thematic analysis in the qualitative phase. The results showed that technical and organizational factors did not affect the use of performance information, while cultural factors empirically had a significant effect on the use of performance information. Based on the institutional theory perspective, the use of performance information is driven by institutional isomorphism in the form of coercive, mimetic, and normative pressures. The results of this study are expected to contribute to local governments paying attention to cultural factors in optimizing the use of performance information.

Determinants of Ethical Identity Disclosure in Islamic Banks: Empirical Evidence in Indonesian Islamic Banks Erlinda Nur Khasanah; Wia Rizqi Amalia
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 1 (2021)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.7740

This study aimed to determined factors influencing the disclosure of ethical identity. The data used in this study was secondary data taken from Islamic Banks annual report from 2013-2016. Total sample consisted of 44 samples. To test the hypothesis, this study used multiple regression analysis. This study found that the disclosure of Islamic Bankâ€™s ethical identity in Indonesia were considered quite low. The size of Audit Committee significantly influenced the disclosure of ethical identity, while other factors; the size of Board of Directors were not significant, and both the Board of Commissioners and the Shariâ€™ahh Supervisory Board were found negatively significant to the disclosure of ethical identity.

Peningkatan Kemampuan dalam Pembuatan Laporan Keuangan dan Online Marketing untuk Meningkatkan Kesejahteraan UMKM Safrida, Lili; Anisah, Hastin Umi; Limarjan, Sustinah; Rasidah, Rasidah; Hardi, Enny; Novriyandana, Rifqi; Amalia, Wia Rizqi
Carmin: Journal of Community Service Vol. 4 No. 2 (2024)
Publisher : Borneo Research and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59329/carmin.v4i2.120

This Community Service Program (PkM) aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Kuin Utara Tourism Village, Banjarmasin, which has been designated as one of the 75 best tourism villages in Indonesia. Through training in financial reporting and online marketing, it is expected that MSMEs can improve financial management, increase sales, and competitiveness in the market. Initial results show high participation from MSMEs in the training activities. This study will analyze the impact of the training on improving the knowledge, skills, and performance of MSMEs, as well as identifying the challenges faced in implementing the program. The PkM is designed in several stages, with the PkM activities agenda being carried out from May 2024 to December 2024. The training location is held in the Kuin Utara sub-district, Banjarmasin City, specifically at the residence of one of the MSMEs around the Sultan Suriansyah Tomb. The learning media used by partners is Android-based smartphones with active data packages and assistance from the PkM team. The training is conducted in one location so that the team and partners can interact more easily. The training was attended by 46 participants and was consistent in the evaluation process. As a result, MSMEs have gained increased skills, improved financial management, and increased sales and revenue.

ANALISIS PENGENDALIAN INTERNAL PIUTANG DAGANG UD. FAISAL BULANMAS 1 KABUPATEN BARITO KUALA Nor Winda Sari; Amalia, Wia Rizqi
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 1 (2025): SINERGI : Jurnal Riset Ilmiah, Januari 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/fwwfsm89

Accounts receivable, as one of the current assets of a trading company, is an important asset because it shows the amount of income received. A very large amount of receivables causes the percentage of uncollectible receivables to also be quite large. Therefore, it is necessary to have effective control so that fraudulent acts on trade receivables can be reduced. The internal control system is policies and procedures that protect assets from misuse. This research aims to find out how to implement the internal control system for trade receivables in minimizing uncollectible receivables at UD. Faisal Bulanmas 1, Sugara Island Village, Barito Kuala Regency. By using data collection techniques in the form of interviews and field observations, it can be concluded that the problem of bad debts at UD. Faisal Bulanmas 1 can arise from various aspects, such as technical aspects and debtor negligence. Apart from that, the problem of bad debts can occur due to employees themselves (fraud) or fraud where salesmen commit skimming fraud, namely when customers pay by check or cash, the check or cash will go into their personal pockets. Overall, the internal control system for UD. Faisal Bulanmas 1 runs well even though it is manual based and does not use adequate information technology.

PENGEMBANGAN APLIKASI INFORMASI DALAM MEMBANTU PEMASARAN DIGITAL PRODUKSI OLAHAN JAMUR TIRAM DAN JERUK DESA DANDA JAYA, KECAMATAN RANTAU BADAUH, KABUPATEN BARITO KUALA, PROVINSI KALIMANTAN SELATAN Amalia, Wia Rizqi; Yuliastina, Mellani; Alfian; Simanjuntak, Pascha Patricia; Anugerahni, Ina Idealina Putri; Paramitha, Haeningtya Salsabila
EJOIN : Jurnal Pengabdian Masyarakat Vol. 2 No. 6 (2024): EJOIN : Jurnal Pengabdian Masyarakat, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ejoin.v2i6.2954

This activity aims to develop and implement an information application that can strengthen digital marketing strategies for oyster mushroom and citrus processed products for farmers in Danda Jaya Village, Rantau Badauh Sub-District, Barito Kuala Regency, South Kalimantan Province. Based on the initial survey and interview to the farmers, an information application was built that offers informative content, product promotion, and direct interaction with consumers through various features such as product information, recipes, and online ordering services. The implementation of this application is expected to increase visibility and consumer engagement, as well as expand the market reach for processed oyster mushroom and citrus products. Evaluation of application effectiveness is carried out through monitoring digital marketing performance, analyzing user data, and feedback from application users. It is hoped that the results of this activity can contribute to the development of digital marketing strategies for the food industry, especially in increasing market penetration and strengthening sales of processed oyster mushroom and orange products so that they can contribute to improving the economic welfare of the surrounding community.

Penguatan Kinerja Pemerintah Daerah Melalui Kejelasan Sasaran Anggaran, Akuntabilitas, dan Transparansi Yuliastina, Mellani; Maulida, Dara Andanti; Amalia, Wia Rizqi; Alfian, Alfian
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.22631

Tujuan Penelitian: Penelitian ini bertujuan untuk menguji secara empiris pengaruh kejelasan sasaran anggaran, akuntabilitas, dan transparansi pengelolaan keuangan terhadap kinerja pemerintah daerah di Kabupaten Barito Kuala.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui kuesioner ber-skala Likert. Sampel penelitian terdiri dari 44 SKPD di lingkungan Pemerintah Kabupaten Barito Kuala yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS versi 25.Temuan: Hasil penelitian menunjukkan bahwa kejelasan sasaran anggaran dan akuntabilitas berpengaruh positif signifikan terhadap kinerja pemerintah daerah. Sebaliknya, transparansi pengelolaan keuangan tidak berpengaruh signifikan terhadap kinerja pemerintah daerah.Kebaruan: Penelitian ini memberikan kontribusi dengan menyoroti konteks spesifik Kabupaten Barito Kuala yang memiliki karakteristik ekonomi non-pertambangan. Penggabungan ketiga variabel ke dalam satu model penelitian memberikan wawasan baru terkait determinan kinerja pemerintah daerah dalam konteks lokal yang belum banyak dieksplorasi.Implikasi: Studi ini memperkaya literatur akuntansi sektor publik dengan memberikan pemahaman lebih dalam mengenai pentingnya kejelasan sasaran anggaran dan akuntabilitas dalam meningkatkan kinerja pemerintah daerah, serta menjadi rujukan bagi pembuat kebijakan daerah dalam pengelolaan keuangan publik.Objective: This study aims to empirically examine the influence of budget goal clarity, accountability, and financial management transparency on the performance of the regional government in Barito Kuala Regency.Methodology: A quantitative approach was employed, utilizing primary data collected through a Likert-scale questionnaire. The sample consisted of 44 local government work units (SKPD) selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS version 25.Findings: The findings reveal that budget goal clarity and accountability have a significant positive effect on regional government performance, whereas financial management transparency does not significantly influence performance.Originality/Value: This study contributes by focusing on the unique context of Barito Kuala Regency, a region with a non-mining-based economy. The integration of the three variables into a single empirical model offers fresh insights into the key factors affecting regional government performance in underexplored local settings.Implications: The study enriches the public sector accounting literature by providing evidence on how budget goal clarity and accountability enhance regional government performance. The findings also offer practical implications for policymakers in improving public financial management at the local level.

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