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ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH: PERSPEKTIF KABUPATEN/KOTA Tarisa Azzahro; Maria Maria; Sulaiman Sulaiman
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v10i1.11129

Abstract

The purpose of this study is to investigate the differences between South Sumatra and Lampung's regency and city governments' financial performance. Numerous metrics, including ratios that show the level of fiscal decentralisation, dependency, efficiency, effectiveness, and regional financial independence, will be used to evaluate this. All Budget Realisation Reports (LRA) for both regency and municipal governments in these provinces are included in the study's population. The LRAs in the sample span the years 2019 through 2023. According to the analysis, regional financial performance for 2019-2023 shows that Palembang City has better financial performance, with a high level of independence and low dependency. While fiscal decentralization is relatively good in some cities, efficiency remains fluctuating and the effectiveness of local revenue (PAD) is uneven. Therefore, regions need to increase local revenue (PAD), increase efficiency, and reduce dependence on the central government to become more independent. Keywords: Regional Financial Independence Ratio, Degree of Fiscal Decentralization Ratio, Dependency Ratio, Efficiency Ratio, Effectiveness Ratio of PAD.
Determinants of the Level of Government Financial Independence in Districts/Cities in South Sumatera Maria Maria; Khoiria Afriana; Bainil Yulina
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.23594

Abstract

Based on data from LKPD of districts/cities in South Sumatra over the last 10 years, the mean level of financial independence in the region is around 11%, with significant disparities between regions. Palembang City has the highest level of independence at 49%, while most other regions have levels below 12%. These findings indicate that subnational financial independence is affected by various determinants. To analyze this, the study applies a fixed-effect panel data regression model using EViews version 13. The research demonstrates that the size of subnational government has a positive and significant influence. In contrast, Leverage and subnational incentive funds have no significant effect. Capital expenditure exerts a negative and significant influence. Simultaneously, the analysis reveals that the four variables exert a significant effect on subnational financial independence. This finding indicates that any policy on government activities significantly impacts the financial independence of the government.
OPTIMALISASI PEMANFAATAN DANA DESA DI TEMPIRAI SELATAN KABUPATEN PALI Maria Maria; Desi Indriasari; Karika Rachma Sari; Agnes Utami; Ahmad Fauzan Alfarishi; Rianto
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15687866

Abstract

This activity aims to increase the capability and capacity of village government officials in solving problems is the participatory method. The location of the activity was in South Tempirai Village, North Penukal District, Pali Regency. This activity involves the village head and his apparatus. Efforts to utilize village funds are carried out by reviving the formation of BUMDesa However, in its implementation there are several obstacles, including differences in paradigms from stakeholders regarding the management of village funds, lack of community participation in implementing the BUMDesa work program. The solution provided is counseling about increasing the competency of BUMDes managers, starting from strategic planning, programming, budgeting, implementation and the importance of BUMDesa financial management. It is hoped that from the results of the activity, the South Tempirai village government, especially village officials, can develop BUMDesa and accommodate the fulfillment of community needs through the potential of local wisdom.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PADA UMKM Choiruddin Choiruddin; Sulaiman Sulaiman; Maria Maria; Nurhasanah Nurhasanah; Ananda Hendri Putri; Muhammad Prima; Fatimah Azzahrah
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 4 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18008311

Abstract

Fikri Koleksi, sebuah usaha di sektor industri yang fokus pada pembuatan kerajinan songket di Palembang, berlokasi di jalan Ki Rangga Wirasantika Wirosantiko No.500, 30 Ilir, Kecamatan Ilir Barat II, Palembang. UMKM ini sedang mencari solusi untuk mengelola keuangan operasionalnya dengan lebih baik. Hingga saat ini, Fikri Koleksi telah mencatat semua transaksi keuangan secara keseluruhan namun belum sistematisasi yang jelas. Oleh karena itu, dibutuhkan arahan dan bimbingan dalam menyusun laporan keuangan yang terstruktur. Pendekatan partisipatif diterapkan dalam program pendampingan ini, diawali dari edukasi, pencatatan transaksi, hingga tahap akhir pelaporan keuangan. Laporan keuangan yang disusun oleh pemilik usaha akan dievaluasi, masukan serta saran diberikan untuk memperbaiki kekeliruan yang terjadi. Dengan demikian, pengelola Fikri Koleksi akan mampu menyusun laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM).
Co-Authors ade putri nurmalita nurmalita Afifah Putri Salamah Agnes Utami Ahmad Fauzan Alfarishi Alfira Fitri Mellizka Amira Fairuzdita Ananda Hendri Putri Bainil Yulina Choiruddin Choiruddin Choiruddin Choiruddin Choiruddin Choiruddin Darul Amri Desi Indriasari Fatimah Azzahrah Febri Astuti Hanina Sari Indah Aprilia Indra Satriawan Indra Satriawan Karika Rachma Sari Kartika Rachma Sari Khoiria Afriana Lambok Vera Riama Pangaribuan Marselita Jayenchi Muamar Wiralaksana Muhammad Husni Mubarok Muhammad Prima Mutiara Syalwa Nurhasanah Nurhasanah Nurhasanah Nurhasanah Periansya Diah Elvina Desi Indriasari Rabbiyati Ningsi Rakhmania Rifinesha Fatriani Regina Harum Kenangah Rianto Riza Wahyudi Rosy Armaini Ruilin Tari Misnar Sari Kadarwati Sri Hartaty Sri Rahayuningsih Sulaiman Sulaiman Sulaiman Sulaiman Sulaiman Sulaiman Tarisa Azzahro Tiara Syifa Putri Ananda Yevi Dwitayanti Yuli Antina Aryani Yuliana Sari Zulkifli Zulkifli