Article Per Year (5 Year)
p-Index From 2021 - 2026
2.155
P-Index
This Author published in this journals
All Journal AKUNTABILITAS Journal of Accounting and Investment Jurnal Aplikasi Akuntansi Dialektika: Jurnal Ekonomi dan Ilmu Sosial Solusi: Jurnal Kajian Ekonomi dan Bisnis Jurnal Abdimas Sangkabira East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Jurnal Pepadu JRAP (Jurnal Riset Akuntansi dan Perpajakan) Indonesian Journal of Advanced Research (IJAR) Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Riset Mahasiswa Akuntansi
Rr. Sri Pancawati Martiningsih
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI APARATUR DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERATING (Studi Empiris pada SKPD di Pemprov NTB) M Ali Fikri Biana Adha Inapty; RR Sri Pancawati Martiningsih
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v9i1.3583

Abstract

This study aims to obtain empirical evidence about the effect of applying government accounting standards, competence human resources, and the role of internal audits of the quality of financial reporting information to the internal control system as moderating variable. the population in this study were all civil servants (PNS) in the regional work units (SKPD) Pemprov NTB. Sampling was done by purposive sampling of employees in the process of financial administration, an employee who makes the financial statements and the workers who are the subject of examination APIP of the Inspectorate. Analysis of the data used in this research is regression with moderating variables. the results of this study indicate that the government penewrapan government accounting standards, competency of personnel the role of internal audit had no significant effect on the quality of financial reporting information with the internal control system as moderating variableDOI: 10.15408/akt.v9i1.3583
Determinan Sinkronisasi Dokumen Anggaran Pendapatan dan Belanja Daerah (APBD) dengan Dokumen Kebijakan Umum Anggaran dan Prioritas Plafon Anggaran Sementara (KUA-PPAS) Kota Mataram Tahun 2015 Dwi Anugrah Putra; Prayitno Basuki; Sri Pancawati Martiningsih
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.729 KB) | DOI: 10.18196/jai.18160

Abstract

The purpose of this study is to analyze the effect of human resources capacity, budget planning, budgeting politics and public policy to the synchronization of APBD document and KUA-PPAS document, with the public transparency as moderating variable. The population of this study was board member and officer/staff that involved in the preparation of RKA-SKPD document. This study using purposive sampling technique, which is then analyzed by the multiple regression analysis and moderated regression analysis. Partial results of hypothesis testing showed that human resources capacity, budget planning and budgeting politic has significant positive effect, while the public policy does not affect to the synchronization of APBD document and KUA-PPAS document. The results of moderated regression analysis showed that the public transparency as moderating variable failed to moderate the relationship between human resources capacity, budget planning, budgeting politics and the public policy with the synchronization of APBD document and KUA-PPAS document. The implications of this study may provide an explanation for the basic concept of synchronization in the process of preparing documents for planning and budgeting, provide benefits in the practice of planning and budgeting, as well as provide input and consideration for Local Government, in determining policies relating to the synchronization of planning and budgeting documents.
IMPLEMENTASI TATA KELOLA BADAN USAHA MILIK DESA DALAM MEWUJUDKAN SUSTAINABLE DEVELOPMENT GOALS DESA (Studi Kasus: BUMDes Bahtera Mandiri di Desa Jenggala, KLU) Enis Tasia; Rr Sri Pancawati Martiningsih
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 3 (2023): Jurnal Riset Mahasiswa Akuntansi, September 2023
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v3i3.880

Abstract

Penelitian ini bertujuan untuk menganalisis prinsip tata kelola BUMDes Bahtera Mandiri dalam mewujudkan sustainable development goals desa. Dalam penelitian ini peneliti menggunakan metode deskriptif kualitatif. Untuk memperoleh data yang diperlukan, penulis menggunakan metode pengumpulan data yaitu observasi, dokumentasi dan wawancara yang dilakukan dengan direktur BUMDes, perangkat desa, dan Badan Permusyawaratan Desa. Hasil penelitian ini menunjukkan bahwa  prinsip tata kelola kooperatif, partisipatif, emansipatif, transparan, akuntabel, dan berkelanjutan telah mampu menjadikan BUMDes Bahtera Mandiri Desa Jenggala dalam mewujudkan 9 dari 18 sasaran SDGs desa. Itu artinya BUMDes Bahtera Mandiri telah mampu mewujudkan 50% sasaran SDGs desa. Prestasi ini mencakup berbagai aspek pembangunan berkelanjutan, seperti penciptaan lapangan kerja, pendidikan, pengelolaan sampah, partisipasi masyarakat, dan pemberdayaan perempuan. Implikasi pada penelitian ini yaitu BUMDes Bahtera Mandiri tidak hanya berfokus pada profitabilitas ekonomi, tetapi juga pada pemberian manfaat nyata kepada masyarakat desa dan lingkungan sekitarnya.
PEMBUATAN BASIS DATA BERBASIS EXCEL DAN PEMANFAATANNYA DALAM PEMETAAN POTENSI SUMBER DAYA MANUSIA Animah, Animah; Akram, Akram; Martiningsih, Rr. Sri Pancawati
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i1.844

Abstract

Currently, all activities are related to digitalization. On the one hand, changes from manual to digitalization have a positive impact if accompanied by an increase in human resource competence. On the other hand, if there is no increase in human resources related to digitalization, it will bring setbacks. Villages are the spearhead of a country. If village officials and the government in the village do not understand digitalization, then it is certain that the country will experience a seatback. A database is an output that results from digitalization. The most crucial thing in a database at the village level is regarding population, whether the database can provide the total number, productive age, education, variety of businesses. If the simplest and most important database is available, the service will be faster, and decision-making will improve.
Effectiveness of Village Financial Information System in Improving Financial Management Accountability: a Study in Paokmotong Village, East Lombok Regency Syakila, Nur’ Ain; Martiningsih, Rr. Sri Pancawati
Indonesian Journal of Advanced Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i12.12826

Abstract

This study aims to analyze the role of the Village Financial System (SISKEUDES) in improving financial management accountability in Paokmotong Village. This system is designed to improve village financial governance to be more transparent, accountable, and effective. In this study, a qualitative method with a descriptive approach was used to obtain data from observations, interviews, and documentation with village officials who play a role in village financial management. The results of the study indicate that the implementation of SISKEUDES has had a positive impact on village financial management, including increasing budget transparency, administrative order, and more accurate reporting. In addition, SISKEUDES also assists village officials in monitoring budget realization and reducing the risk of misappropriation of funds. Thus, SISKEUDES is effective in supporting financial management accountability in Paokmotong Village, and is recommended to be adopted by other villages to achieve better financial management.
PENINGKATAN KAPASITAS PENGELOLA BUMDESA DALAM PENYUSUNAN LAPORAN KEUANGAN MELALUI PELATIHAN APLIKASI AKUNTANSI BUMDESA Lestari, Sabrina Ayu; Raodah, Siti; Sari, Sri Maunanda; Hamdayani, Septya; Martiningsih, Rr. Sri Pancawati
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i2.2117

Abstract

Pengelolaan laporan keuangan yang akuntabel merupakan kewajiban setiap BUMDesa sesuai dengan Kepmendesa No.136 Tahun 2022. Namun, pada praktiknya masih banyak pengelola BUMDesa yang mengalami keterbatasan dalam aspek pemahaman akuntansi dan penggunaan teknologi pencatatan, termasuk di BUMDesa Periri Anyar, khususnya unit TPS3R. Permasalahan utama yang dihadapi adalah pencatatan transaksi yang masih dilakukan secara manual dengan Excel tanpa struktur akuntansi yang tepat. Fokus pengabdian ini adalah meningkatkan kapasitas pengelola dalam menyusun laporan keuangan yang sistematis dan sesuai standar akuntansi melalui pelatihan aplikasi akuntansi BUMDesa berbasis Excel. Metode kegiatan terdiri dari observasi dan wawancara awal, penyusunan laporan keuangan berdasarkan data transaksi riil menggunakan aplikasi Excel BUMDesa, serta pelatihan penggunaan aplikasi tersebut. Hasil kegiatan menunjukkan bahwa aplikasi akuntansi BUMDesa mampu memfasilitasi proses pencatatan dan penyusunan laporan keuangan secara otomatis mulai dari jurnal umum, buku besar, neraca saldo, hingga laporan keuangan utama (Laporan Laba Rugi, Laporan Perubahan Ekuitas, Laporan Posisi Keuangan, dan Laporan Arus Kas).
Penerapan SISKEUDES Berbasis Cash Management System Dalam Meningkatkan Akuntabilitas Keuangan Desa Ulandari, Bq Dini Ulandari; Martiningsih, Rr. Sri Pancawati
Kajian Ekonomi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i1.241

Abstract

This study aims to explore the implementation of SISKEUDES that emphasizes the Cash Management System (CMS) to improve village financial accountability in Wanasaba Lauk Village, Wanasaba Sub-district, East Lombok Regency. The approach used in this research is descriptive qualitative method. Data collection methods in this study were conducted by observation, interview, and documentation. The informants in the study were the village head, the village treasurer, and the head of planning affairs. The research findings show that the implementation of CMS-based SISKEUDES in Wanasaba Lauk Village has been running well according to the principles of village fund management regulated by the Permendagri Number 20 year 2018. However, there are still problems or shortcomings. Furthermore, regarding accountability assessed by vertical and horizontal accountability indicators, it can be stated that it is increasingly accountable. This study is expected to contribute to expanding readers' knowledge about the implementation of a cash management system-based village financial system. The limitation of this study is that it only examines the implementation of a CMS-based village-level financial system in Wanasaba Lauk Village, Wanasaba Sub-district, East Lombok, so the findings obtained cannot be generalized to other locations.
The Effect of Corporate Governance on Earnings Management in Indonesian Rural Banks Hanani, Tri; Martiningsih, Sri Pancawati; Wardiningsih, Reny; Rizki, Novia; Agustiningsih, Wulandari; Firdausi, Deni Karunia
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2680

Abstract

Earnings are one of the most important measures of company performance. Because of this, many earnings managements are carried out by companies in various sectors, one of which is in the banking sector. The aim of this study is to investigate the impact of corporate governance implementation on earnings management in Indonesian Rural Banks (BPR). This study uses secondary data sources extracted from financial reports and rural banks governance reports from the 2020 to 2023 period, which were collected manually. A total of 44 observations from 11 rural banks were analyzed using panel data regression using the Stata application. Data were also analyzed using descriptive statistics, R-squared, and t-test. The results of this study found that corporate governance has no significant impact on the level of earnings management in Indonesian rural banks. The paper offers evidence of corporate governance failure at the rural bank level in Indonesia. This contributes to the governance and banking risk management science, where it turns out that governance can fail, so that continuous evaluation and monitoring are needed.
Pengaruh Akuntabilitas, Transparansi Dan Pengawasan Terhadap Kinerja Pengelolaan Dana Bantuan Operasional Satuan Pendidikan (BOSP) Pada SDN Kecamatan Batukliang Kabupaten Lombok Tengah Maolina Amelya Rosa; Martiningsih, Rr. Sri Pancawati
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2139

Abstract

This study aims to analyze the influence of accountability, transparency, and supervision on the performance of the management of the Operational Assistance Fund for Education Units (BOSP) at Public Elementary Schools (SDN) in Batukliang District, Central Lombok Regency. Problems in the management of BOSP funds that are often found include lack of information transparency, inaccurate reporting, and weak supervision in their use. This study uses a quantitative approach with data collection techniques through distributing questionnaires to respondents involved in the management of BOSP funds, such as principals, treasurers, and school committees. The data obtained were analyzed using multiple linear regression to test the effect of each independent variable on the dependent variable. The results of the study indicate that accountability and supervision have a positive and significant effect on the performance of BOSP fund management, while transparency has a negative and insignificant effect on the performance of BOSP fund management. This finding emphasizes the importance of implementing good governance principles in the management of education funds in order to increase the effectiveness and efficiency of the implementation of the BOSP program at the elementary education unit level.
Analysis of Regency and City Government Financial Reports in Provinsi Nusa Tenggara Barat Utami, Nadhirah Apsari; Martiningsih, Rr. Sri Pancawati
East Asian Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i3.8656

Abstract

This research aims to analyze the financial condition of district and city governments in West Nusa Tenggara Province for the 2017-2021 period using analysis of financial flexibility ratios, financial independence ratios, and solvency ratios. The type of research used is descriptive quantitative. The research results show that for the group of district and city governments in West Nusa Tenggara Province in the 2017-2021 period that showed the best conditions in the short-term financial solvency dimension was the Bima City Government; the dimension of long-term financial solvency is the Bima Regency Government; the budget solvency dimension is the North Lombok Regency Government; the operational solvency dimension is the North Lombok Regency Government; the dimension of financial independence is the Mataram City Government; the financial flexibility dimension is the West Sumbawa Regency Government; the dimension of service solvency is the West Sumbawa Regency Government.
Co-Authors Agustiningsih, Wulandari Akram, Akram Animah Animah Biana Adha Inapty, Biana Adha Dwi Anugrah Putra Eni Indriani Enis Tasia Firdausi, Deni Karunia Hamdayani, Septya Hanani, Tri Kadek Reni Sukmawati Lestari, Sabrina Ayu Maolina Amelya Rosa Papin, Dekriano Musbiawan Dearan Prayitno Basuki, Prayitno Raodah, Siti Rizki, Novia Sari, Sri Maunanda Subki, Fadhila Humaira Sukmayadi, Dedi Syakila, Nur’ Ain Takwani, Baiq Fantri Safarinda Ulandari, Bq Dini Ulandari Utami, Nadhirah Apsari Wardiningsih, Reny