Article Per Year (5 Year)
p-Index From 2020 - 2025
1.853
P-Index
This Author published in this journals
All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) BALANCE Jurnal Akuntansi dan Bisnis VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Journal of Regional Economics Indonesia Journal Transformation of Mandalika Jurnal Riset Akuntansi dan Bisnis Indonesia Sanskara Manajemen dan Bisnis West Science Accounting and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jipmor: Jurnal Ilmu Pendidikan Dan Humaniora
Henny Yulsiati
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Pengaruh Ketepatan Waktu Penyampaian Laporan Keuangan dan Ukuran Pemerintahan Daerah Terhadap Opini Audit Pemerintahan Daerah Provinsi Se-Indonesia Rohila Apriani; Henny Yulsiati; Yuli Antina Aryani
VALUE Vol 5 No 1 (2024): Edisi April 2024 - September 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v5i1.1289

Abstract

Penelitian ini mengkaji pengaruh ketepatan waktu penyampaian laporan keuangan dan ukuran pemerintahan daerah terhadap opini audit laporan keuangan pemerintahan daerah di provinsi Indonesia. Dengan menerapkan pendekatan kuantitatif dan data sekunder, penelitian ini mengandalkan informasi tambahan melalui web resmi www.bpk.go.id. Populasi penelitian mencakup 38 provinsi di Indonesia dan sampel menerapkan metode purposive sampling, dengan demikian sampel menjadi 10 dengan 5 tahun anggaran maka totalnya 50. Pengujian hipotesisnya, yakni uji-t (parsial) dan uji-f (simultan), dengan bantuan software Eviews versi 12. Temuan penelitian secara parsial, mengungkap adanya pengaruh negatif ketepatan waktu penyampaian laporan keuangan terhadap opini audit, artinya semakin tepat waktu maka semakin baik pula opini auditnya. Temuan selanjutnya mengungkapkan ukuran pemerintahan daerah punya dampak negatif signifikan terhadap opini audit, artinya semakin besar ukuran pemerintah daerah maka opini audit yang diperoleh relatif buruk. Selain itu, pengujian simultan menunjukkan ketepatan waktu dan ukuran pemerintah daerah memengaruhi opini audit LKPD (Laporana Keuangan Pemerintah Daerah). Uji koefisien determinasi (R²) menunjukkan 0,2737, yang berarti variabel independen dapat mendekripsikan variabel dependen sebesar 27,37%
Pengaruh Kemandirian Keuangan Daerah dan Rasio Utang terhadap Financial Sustainability pada Provinsi di Indonesia Rohmadani, Disma Suci; Yulsiati, Henny; Sari, Yuliana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2411

Abstract

This research was designed with the aim of studying the impact of regional financial independence and the debt to financial sustainability ratio on provincial governments in Indonesia. This research uses data from Regional Government Financial Reports (LKPD) for the 2018-2022 period. This type of research is quantitative research. The population of this research is local governments in 34 provinces in Indonesia. The sample used was a saturated sampling technique. The data collection technique used is documentary. The data source uses secondary data. The data analysis method uses multiple regression analysis for panel data. From the research results, it can be concluded that regional financial independence has a positive and significant effect on financial sustainability, while the debt to income ratio has a negative and significant effect on financial sustainability. Simultaneously, regional financial independence and the debt-to-income ratio have a significant impact on financial sustainability in provinces in Indonesia.
DETERMINAN PINJAMAN PEMERINTAH DAERAH PROVINSI DI INDONESIA Yulsiati, Henny; Maqruf, Romibil
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5382

Abstract

This examination expects to inspect the impact of nearby credit on the commonplace government. The example utilized in this examination was acquired utilizing the purposive testing strategy, so an example of 8 Commonplace Governments in Indonesia in 2015-2019 was gotten. The information utilized in this examination is auxiliary information. The investigation procedure utilized is numerous straight relapse examination. Information testing was done utilizing Eviews variant 10 programming. The aftereffects of the t-test showed that nearby income and general assignment supports had no impact on neighborhood credit. Capital Use has a positive and critical impact on territorial credit in the territories in Indonesia. The consequences of the F test show that the factors of territorial unique pay, general assignment assets, and capital consumptions together affect provincial credit in territories in Indonesia.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Belanja Modal Terhadap Pendapatan Per Kapita Kabupaten/Kota Provinsi Sumatera Selatan Wigamas Rania Aliya; Henny Yulsiati; Yuli Antina Aryani
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 5 No. 10 (2024): Oktober
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v5i10.851

Abstract

Tujuan penelitian ini guna menganalisis pengaruh PAD, DAU dan Belanja Modal Terhadap Pendapatan Per Kapita Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan. Terdapat 17 Kabupaten/Kota di Provinsi Sumatera Selatan yang digunakan untuk menjadi sampel. Sampel yang digunakan ialah sampel jenuh atau menggunakan seluruh anggota populasi sebagai sampel. Data dikumpulkan menggunakan teknik dokumentasi berupa data sekunder. Instrumen yang digunakan aplikasi Eviews 10. Hasil penelitian menandakan PAD tidak berpengaruh dan tidak signifikan terhadap Pendapatan Per Kapita, DAU berpengaruh negatif dan signifikan terhadap Pendapatan Per Kapita, dan Belanja Modal berpengaruh negatif namun tidak signifikan terhadap Pendapatan Per Kapita Pemerintah Kab/kota Provinsi Sumatera Selatan
Performance Analysis of Regional Revenue and Capital Expenditures in Batam City Government: A Study of the 2018-2022 Period Yusmita, Neni; Sari, Suci Indah Permata; Aisyah, Rifdah; Yulsiati, Henny
Journal of Regional Economics Indonesia Vol. 5 No. 2 (2024): Agustus 2024
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v5i2.12135

Abstract

This study aims to analyze the financial performance of the Batam City Government during the 2018–2022 period. The research utilizes secondary data obtained from the Supreme Audit Agency (Badan Pemeriksa Keuangan, BPK), the institution authorized to audit state finances in Indonesia. The analysis methods employed include trend analysis, variance analysis, fiscal decentralization ratio, growth ratio, effectiveness ratio, expenditure management ratio, and capital expenditure ratio. The results indicate that the financial performance of the Batam City Government is generally satisfactory. The trend analysis reveals fluctuations, while variance analysis indicates favorable outcomes in capital expenditure but unfavorable outcomes in locally generated revenue (PAD), as its realization has not met the target. The effectiveness ratio shows that the government is less effective in achieving targeted PAD. Although the growth ratio indicates suboptimal performance, it shows positive growth trends. The capital expenditure ratio demonstrates an ideal proportional allocation. In conclusion, while the financial performance of the Batam City Government over the five years (2018–2022) is relatively strong, annual fluctuations remain a challenge.
ANALISIS PENGARUH PENERIMAAN PAJAK PENGHASILAN, PAJAK BUMI DAN BANGUNAN, DAN PERTUMBUHAN EKONOMI TERHADAP KESENJANGAN PENDAPATAN PADA PEMERINTAH PROVINSI DI INDONESIA Fitri, Ellena Novia; Yulsiati, Henny; Aryani, Yuli Antina
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 3 (2024): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v4i3.1025

Abstract

The purpose of this study is to determine how the income tax variable, the land and building tax variable, and the economic growth variable affect the income gap variable. Income inequality is also significantly affected by land and building tax variables, income tax variables, and economic growth. It is hoped that the findings from this study will assist in the development of more progressive tax laws and improve the effectiveness and efficiency of tax administration. In addition, it is hoped that the government can expand income distribution across national and regional boundaries, lower poverty rates, and accelerate economic growth.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN BELANJA MODAL TERHADAP PENDAPATAN PER KAPITA KABUPATEN/KOTA PROVINSI SUMATERA SELATAN Wigamas Rania Aliya; Henny Yulsiati; Yuli Antina Aryani
Jipmor: Jurnal Ilmu Pendidikan Dan Humaniora Vol 2 No 1 (2024): June
Publisher : Institut Pendidikan Alfatah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jipmor.v2i1.15

Abstract

Abstract: The purpose of this study was to analyze the effect of Regional Original Income, General Allocation Funds and Capital Expenditures on Per Capita Income of Regency/City Governments in South Sumatra Province. The sample used is 17 regencies/cities in South Sumatra Province. Sampling was carried out using the saturated sampling or using all members of the population as samples. Data were collected by documentation method in the form of secondary data. The instrument used in this research is the Eviews 10. The results of the study show that Regional Original Income has no and no significant effect on Per Capita Income, General Allocation Funds have a negative and significant effect on Per Capita Income, and Capital Expenditures have a negative but not significant effect on Per Capita Income of Regency/City Governments in South Sumatra Province.
Analisis Kinerja Keuangan Pemerintah Daerah Provinsi Lampung Yulsiati, Henny; Choiruddin, Choiruddin
Sanskara Manajemen Dan Bisnis Vol. 3 No. 03 (2025): Sanskara Manajemen dan Bisnis (SMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/smb.v3i03.582

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pemerintah Provinsi Lampung tahun 2018-2022 yang ditinjau dari Pendapatan Asli Daerah (PAD). Penelitian ini menggunakan data sekunder berupa dokumen laporan keuangan pemerintah daerah. Penelitian ini memberikan hasil berdasarkan analisis laporan keuangan pemerintah dan analisis rasio keuangan. Hasil penelitian menunjukkan bahwa kinerja keuangan pemerintah Provinsi Lampung ditinjau dari analisis trend dan varians sudah cukup baik. Kemudian dari hasil perhitungan analisis rasio derajat desentralisasi fiskal kontribusi PAD Provinsi Lampung terhadap total pendapatannya sudah dalam kategori yang baik dan dari hasil perhitungan rasio efektivitas dan efisiensi PAD menunjukkan bahwa pemerintah Provinsi Lampung mempunyai kinerja PAD yang efektif tetapi tidak efisien.
The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turnover on ROA in Mining and Quarrying Sector Companies Listed in IDX from 2017-2019 Yulsiati, Henny; Kusnadi, Mutiara Dwi; Alif’ia, Nabilla Fitri
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2043

Abstract

The purpose of this study is to assess the level of unemployment in DKI Jakarta Province by considering the Regional Minimum Wage and Population Frequency. The research method applied is quantitative, using secondary data obtained from the official website of bps.go.id. The population taken in this study covers 7 districts/cities in Bali Province, with samples taken from basic statistical data recorded at BPS DKI Jakarta, especially the Regional Minimum Wage and Population Frequency during the 2018-2022 period. This study uses the purposive sampling method to determine the sample. with a frequency of 35 observations. The hypothesis test of this study was carried out using multiple regression analysis. The test results show that the Regional Minimum Wage and Population Frequency have a positive and significant effect on the Unemployment Level. This study also concluded that Population Frequency has no effect on the Unemployment Level.
Pengaruh Pendapatan Asli Daerah, Surplus/Defisit Anggaran, dan Dana Alokasi Umum Terhadap Pinjaman Daerah di Provinsi Sumatera Selatan Salsabila, Hilda; Kartika Rachma Sari; Yulsiati, Henny
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8979

Abstract

The purpose of this study is to evaluate the results of the analysis of the influence of local revenue, budget surplus/deficit and general allocation funds on regional loans in South Sumatra Province. The sampling method in this study is using saturated sampling. This study uses secondary data as information. This study uses panel data regression assisted by the Econometric views (Eviews) version 12 program. The results of this study show the results of the t-test that the surplus/deficit has a negative and significant effect on regional loans, general allocation funds have a positive and significant effect on regional loans. The results of the F test show that local revenue, budget surplus/deficit, and general allocation funds have a joint and significant effect on regional loans.
Co-Authors Aisyah A Zzahra Aisyah, Rifdah Alif'ia, Nabila Fitri Alif’ia, Nabilla Fitri Choiruddin, Choiruddin Fitri, Ellena Novia Jamil, KMS M Thoriq Kartika Rachma Sari Kusnadi, Mutiara Dwi Laura, Prisca Maqruf, Romibil Rohila Apriani Rohmadani, Disma Suci Salsabila, Hilda Sari, Suci Indah Permata Siska Aprianti Wigamas Rania Aliya Yuli Antina Aryani Yuli Antina Aryani, Yuli Antina Yuliana Sari Yusmita, Neni