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ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN DAERAH PEMERINTAH KOTA MAKASSAR BERBASIS AKRUAL SESUAI PERMENDAGRI mahyudin usman
JOURNAL ECONOMICS AND STRATEGY Vol 3 No 1 (2022): Januari - Juni 2022
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jes.v3i1.306

Abstract

The research aims to analyze the region financial report writing of Makassar government based on the Government Accountancy Standard based accrual appropriated with the Government Regulation Number 71 of the year 2010, in Region Finance and Asset Management Institution. The research method used is qualitative research. Qualitative research in this research means the research that tries to express the problem solving through the data obtained from the informants and literature sources such as the Major Regulation of Makassar and the Government Regulation Number 71 of the year 2010 about accrual accountancy based and other literature sources that were relevant with this research. Based on the research findings, the financial report writing of the Region Government of Makassar City through the Finance and Asset Management Institution showed that on the transaction record, admission, measurement, and the statement related to the transaction records: (a) Income Accountancy; (b) Expenditure and Load Accountancy; (c) Asset Accountancy; (d) Obligation Accountancy; and (e) Finance Accountancy have fulfilled the accrual standard for the government accountancy system. And for the finance report, the Region Government of Makassar City has provided finance report elements based on PP 71 of the year 2010 that the finance report has the following elements: (a) Budgeting Realization Report; (b) Over Budget Balance Change Report; (c) Balance Sheet; (d) Operational Report; (e) Cash Flow Report; (f) Equity Change Report; and (g) Notes on the Financial Report.
INFLASI INDONESIA SEJAK PENERAPAN INFLATION TARGETING FRAMEWORK (ITF) TAHUN 2005 DAN FAKTOR-FAKTOR YANG MEMPENGARUHI Ilham Tri Murdo; Redy Herinanto Albertus; Ch. Dini Ika Handayani; Mahyudin Usman
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

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Abstract

This research is to find out the extent to which independent variable factors (GDP, Total Unag Circulating (JUB), Exchange Rate and Interest Rates) influence the dependent variable (Inflation) in the last 20 years since the implementation of the inflation targeting framework (ITF) by Bank Indonesia . Quantitative research aims to obtain empirical evidence regarding the influence of the variables GDP, Money Supply (JUB), Exchange Rate and Interest Rates on Exports, and also test hypotheses to strengthen or even reject the hypothesis. With the following results: Gross Domestic Product (GDP) has the opposite relationship and has no effect on Inflation, Money Supply has a positive and significant effect on Inflation. The exchange rate has an inverse relationship and has no effect on inflation. Interest rates have an inverse, influential and significant relationship to inflation. Gross Domestic Product (GDP), money supply (JUB), exchange rate and interest rates together (simultaneously) have a significant and significant influence on inflation
PENGENALAN DAN PENERAPAN LAPORAN KEUANGAN BERBASIS MICROSOFT EXCEL PADA KOPERASI DI DESA PATONGKO KABUPATEN SINJAI Andi Urfia Awaliah; Mahyudin Usman
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3: Agustus 2025
Publisher : Bajang Institute

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Abstract

Patongko Village in Sinjai Regency is one of the areas involved in the Koperasi Merah Putih program, a government initiative aimed at strengthening rural economies through cooperative development. However, field realities show that cooperative management still faces several challenges, such as low financial literacy, limited use of information technology, and minimal understanding among cooperative leaders about financial reports. The Community Service Program (PKM) conducted in June 2025 aimed to introduce and train the use of Microsoft Excel as a tool in preparing cooperative financial reports. The method used was a qualitative literature study combined with participatory observation during training sessions involving 22 cooperative participants. The results showed that practical and participatory approaches were effective in improving participants’ understanding of digital financial recording, although challenges in infrastructure and technological literacy remained. This study emphasizes the importance of strengthening the human resource capacity of cooperatives through contextual training based on simple technology as an initial step toward the digitalization of financial management in rural cooperatives