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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Rudence: Rural Development for Economic Resilience
Sujatmiko Wibowo
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Economics, Econometrics & Finance

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AKUNTABILITAS KINERJA KEUANGAN DAN PEMBERIAN OPINI ATAS LAPORAN KEUANGAN AUDITED (STUDI KASUS PADA KEMENTERIAN DI INDONESIA) Sujatmiko Wibowo
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.185 KB) | DOI: 10.34204/jiafe.v5i1.1238

Abstract

This study aims to obtain empirical evidence that explains the influence of the Ministry's Financial Performance on BPK Opinion. The dependent variable of the Republic of Indonesia BPK Opinion is proxied to be WTP, WDP, TW, and TMP while the independent variable is proxied into four Financial Performance indicators consisting of Income Effectiveness, Efficiency Expenditure, Liquidity Ratio and Solvability Ratio. This study uses linear regression analysis. The population in this study were 34 Audited Financial Reports and BPK Audit Report on Ministries in Indonesia from 2015 to 2017. The samples in this study amounted to 102 Audited Financial Reports at 34 Ministries in Indonesia. The research data was obtained from the publication of the BPK RI Information and Documentation Management Officer. The results provide that Income Effectiveness, Liquidity Ratio and Solvability Ratio did not significantly influence on BPK Opinion. While efficiency of ministry expenditure has a significant effect on the provision of BPK Opinion on the Ministry's Financial Statements in Indonesia.
EVALUASI ATAS PENGENDALIAN INTERN PENATAUSAHAAN BARANG MILIK NEGARA BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN (STUDI KASUS PADA INSPEKTORAT JENDERAL DEPDIKNAS) Sujatmiko Wibowo
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 2 (2018): Vol 4, No 2 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.718 KB) | DOI: 10.34204/jiafe.v4i2.1113

Abstract

Changes in the new paradigm for the management of State-Owned Property along with the issuance of several new regulations governing the management of State-Owned Property issues, has risen a new optimism in the arrangement and management of State-Owned Property that was more orderly, accountable, and transparent. As the Accounting Unit for the Property User (UAKPB), the Inspectorate General of the Ministry of National Education has the responsibility to administer State Property under its control. This study aims to provide a brief overview how the administration of State-Owned Property at the Office of the Inspectorate General of the Ministry of National Education. This study uses descriptive analysis methodology with data collection techniques through literature studies and field research. The results of the study indicate that administration of State-Owned Property at the Office of the Inspectorate General of the Ministry of National Education has not been running well and has not been in accordance with the applicable laws and regulations. Suggestions that can be given are that the Office of the Inspectorate General of the Ministry of National Education establishes the organizational structure of agency accounting units, as well as improving internal control and competency of human resources in order to organize administration of State-Owned Property in a transparent and accountable manner in accordance with existing laws.
PENINGKATAN EFISIENSI DAN AKURASI PEMBUATAN LAPORAN KEUANGAN MENGGUNAKAN APLIKASI BERBASIS WEB Hasrul; Towaf Totok Irawan; Sujatmiko Wibowo; Aries Maesya; Mutiara Puspa Widyowati; Choerul Umam
Rudence: Rural Development for Economic Resilience Vol. 4 No. 1 (2025): Vol. 4 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/rudence.v4i1.97

Abstract

  ABSTRAKTujuan dari kegiatan ini adalah untuk meningkatkan efisiensi pembuata laporan keuangan melalui pelatihan dan implementasi aplikasi akuntansi berbasis web. Peserta pelatihan ini adalah pengurus BUMDES bagian keuangan. Metode pelaksanaan dilakukan melalui proses pelatihan dan pendampingan. Pelatihan dilakukan dengan memberikan materi mengenai aplikasi akuntansi, Sage 300. Selanjutnya dilakukan pendampingan melalui simulasi pembuatan laporan keuangan menggunakan bukti transaksi fiktif. Pengukuran efektifitas pelatihan dilakukan penilaian baik secara kuantitatif maupun secara kualitatif melalui metoda wawancara dengan pihak-pihak terkait yang dilakukan sebelum dan sesudah pelatihan, maka dapat ditarik kesimpulan akhir bahwa pelatihan ini sudah terbukti berjalan secara efektif dengan hasil sesuai dengan tujuan. Pelatihan dan pengembangan progam PKM ini turut memberikan dampak yang cukup signifikan terkait kemampuan pengurus BUMDes dalam menyajikan laporan keuangan. Pengurus BUMDes yang semula tidak dapat menyajikan laporan keuangan sesuai standar, kini sedikitnya mereka telah memahami mengenai konsep dan cara penyajian pelaporan keuangan. ABSTRACTThis activity aims to improve the efficiency of financial report preparation through training and implementation of web-based accounting applications. Participants in this training are BUMDES finance administrators. The implementation method is carried out through a training and mentoring process. The training is carried out by providing material on accounting applications, Sage 300. Furthermore, mentoring is carried out through a simulation of financial report preparation using fictitious transaction evidence. The measurement of training effectiveness is carried out by assessing both quantitatively and qualitatively through interview methods with related parties before and after training so that the conclusion can be drawn that this training has been proven to run effectively with results in accordance with the objectives. The training and development of this PKM program also significantly impact the ability of BUMDes administrators to present financial reports. BUMDes administrators who could not present financial reports according to standards now understand the concept and method of delivering financial reporting.
Co-Authors Aries Maesya Choerul Umam Hasrul Mutiara Puspa Widyowati Towaf Totok Irawan