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Kontribusi determinan pad sebelum dan selama covid-19 pada pemerintahan kabupaten/kota di Provinsi Sumatera Selatan Nurhayati, Siti; Sari, Kartika Rachma; Aryani, Yuli Antina
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 3 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

The purpose of this study is to analyze whether there is a difference between the results of the Regency/City contribution ratio before and during Covid-19 to the local revenue of the Regency/City government in South Sumatra Province. With research method quantitative method by utilizing the Regency/City government budget realization reports in South Sumatra in 2018-2021. The tests carried out are contribution analysis, normality test, homogeneity test, and Mann Whitney test on data taken through purposive sampling technique. Data processing was carried out with the help of SPSS version 26 software. The results is there are no significant differences between local taxes, regional levies, legitimate regional wealth management results, Other Lawful Local Revenue. There are no significant differences between before and during Covid-19. It can be concluded that there is no difference between PAD before and during Covid-19.

DETERMINAN OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI DI INDONESIA: DETERMINANTS OF AUDIT OPINION ON LOCAL GOVERMENT FINANCIAL STATEMENTS IN PROVINCES IN INDONESIA Prahatiwi, Nur Hanny; Periansya, Periansya; Aryani, Yuli Antina
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.584-598

The primary objective of this research is to examine which factors among legal compliance, internal control systems, and audit recommendation follow-ups exert the strongest impact on auditor opinions regarding Indonesian provincial governments between 2018 and 2022. The investigation relies on secondary data sources, specifically drawing from two key documents: the Semester II Audit Results Overview Report issued by BPK RI and the Compilation of Audit Recommendation Follow-up Monitoring Results spanning 2018-2022, accessed through BPK RI's media center. The research encompasses all 34 Provincial Financial Statements (LKPDs) across Indonesia as its sample population. Statistical analysis was conducted through binary logistic regression methodology, utilizing SPSS version 25 software. The findings reveal that when examined individually, neither the internal control system nor legal compliance demonstrated significant influence on audit opinions. However, the follow-up of audit recommendations, when analyzed separately, showed a meaningful impact on audit outcomes. When all three variables were considered collectively, the research discovered that internal control systems, legal compliance, and audit recommendation follow-ups jointly influenced the resulting audit opinions.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMANAN BARANG MILIK DAERAH DI KOTA PALEMBANG Hidayat, Ahmad Maulana Arif; Rachmasari, Kartika; Aryani, Yuli Antina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.645

The Influence of Regional Property Management on Security of Regional Property in Palembang City This study aims to determine the effect of Regional Asset Administration on the Security of Regional Assets in Palembang City. This research method uses quantitative research using Primary data in the form of questionnaires obtained from each Regional Apparatus Organization in Palembang City. The population and sample of this study were 32 Regional Apparatus Organizations in Palembang City. The data analysis technique is multiple linear regression analysis with the help of SPSS software version 29. The results show that partially the bookkeeping variable does not have a positive and significant effect, while the inventory and reporting variables have a positive and significant effect. Simultaneously, the bookkeeping, inventory and reporting variables have a positive and significant effect of 25.8%

FAKTOR-FAKTOR YANG MEMPENGARUHI MANIPULASI AKRUAL : STUDI PADA KABUPATEN/KOTA SUMATERA SELATAN Magyanda Uttunggadewi, Sakalindu Kirana; Martini, Rita; Aryani, Yuli Antina
EKOBIS Vol 12 No 2 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i2.1689

Penelitian ini bertujuan untuk mengetahui pengaruh fiscal distress, kapasitas fiskal, ukuran pemerintah,dan perhitungan kelebihan anggaran terhadap manipulasi akrual kabupaten/kota di Provinsi Sumatera Selatan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari situs resmi PPID BPK RI. Populasi dalam penelitian ini adalah 17 kabupaten/kota di Provinsi Sumatera Selatan, dengan jumlah sampel sebanyak 85 sampel. Pemilihan sampel dalam penelitian ini menggunakan metode sampel jenuh. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda dengan bantuan perangkat lunak statistik SmartPLS-SEM versi 4.1.0.2. Hasil penelitian ini menunjukkan bahwa secara parsial fiscal distress, ukuran pemerintah, dan perhitungan kelebihan anggaran berpengaruh signifikan terhadap manipulasi akrual. Sementara itu, variabel kapasitas fiskal tidak berpengaruh terhadap manipulasi akrual. Uji penelitian secara simultan menunjukkan hasil bahwa fiscal distress, kapasitas fiskal, ukuran pemerintah, dan perhitungan kelebihan anggaran secara bersama-sama berpengaruh signifikan terhadap manipulasi akrual kabupaten/kota di Provinsi Sumatera Selatan.

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

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.

TINDAK LANJUT HASIL AUDIT DAN TRANSPARANSI, PENGARUHNYA TERHADAP TINGKAT KORUPSI DI INDONESIA : FOLLOW-UP ON AUDIT RESULTS AND TRANSPARENCY, ITS INFLUENCE ON THE LEVEL OF CORRUPTION IN INDONESIA Aprillia, Dhea; Periansya, Periansya; Aryani, Yuli Antina
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.694-707

A case study of corruption cases handled by the Corruption Eradication Commission in 2018–2022 seeks to determine the impact of transparency on the level of corruption and the effects of follow-up activities on audit results. Secondary data for this study came from sources such as the KPK Financial Report, provincial government websites, and the BPK RI Audit Result Report and Summary of Semester II Audit Results. This study covers the 2018–2022 fiscal years, using 33 research samples and focusing on 34 provinces in Indonesia. Using SPSS version 25, we conducted multiple linear regression analyses to test the hypotheses. According to the study findings, transparency and follow-up on audit findings both have a positive and substantial effect on the level of corruption. At the same time, openness and the amount of time spent following up on audit findings affect the prevalence of corruption

PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN DANA DESA Karunia, Tiara; Maria, Maria; Aryani, Yuli Antina
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17443178

The purpose of this study is to examine the influence of accountability and transparency on village fund management in Semende Darat Laut Subdistrict, Muara Enim Regency. The phenomenon of poor quality of village fund management, including cases of alleged budget irregularities, demonstrates the importance of implementing good village governance principles and practices. The study used a quantitative method with a survey of 90 respondents consisting of officials and village leaders from ten villages. SPSS 25 was used for multiple linear regression data analysis. The findings of the study show that accountability significantly improves village fund management, as does transparency. Simultaneously, both variables have a significant positive impact on village fund management. Village officials, acting as agents, are responsible to the community as principals, in accordance with agency theory. Therefore, improving accountability and transparency is crucial in achieving effective, efficient, and accountable village fund management. Keywords: accountability, transparency, village fund management.

Factors Influencing Financial Management of Village Fund Allocation: Study in Lubai Ulu District Periansya, Periansya; Muamar, M.; Aryani, Yuli Antina
International Journal of Finance Research Vol. 4 No. 3 (2023): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v4i3.1420

This research examines the impact of accountability, openness, and involvement on the financial management of village budget allocations in the Muara Enim district's Lubai ulu subdistrict. The sample included nine members of the village consultative committee from eleven communities within the subdistrict of Lubai Ulu. This study was conducted to assess how public accountability, transparency, and participation affect the administration of village budget allocations in the Muara Enim subdistrict of Lubai Ulu. The sample for this research consisted of 99 respondents from 11 villages in the Lubai ulu subdistrict. Respondents were chosen based on their direct involvement in reporting, decision-making, accountability, and administration in the financial management of local budget allocations. The result of this research was found accountability, transparency transparency, and participation partially have a positive and significant effect on the management of fund village allocations

Kontribusi determinan pad sebelum dan selama covid-19 pada pemerintahan kabupaten/kota di Provinsi Sumatera Selatan Nurhayati, Siti; Sari, Kartika Rachma; Aryani, Yuli Antina
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 3 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i3.308

The purpose of this study is to analyze whether there is a difference between the results of the Regency/City contribution ratio before and during Covid-19 to the local revenue of the Regency/City government in South Sumatra Province. With research method quantitative method by utilizing the Regency/City government budget realization reports in South Sumatra in 2018-2021. The tests carried out are contribution analysis, normality test, homogeneity test, and Mann Whitney test on data taken through purposive sampling technique. Data processing was carried out with the help of SPSS version 26 software. The results is there are no significant differences between local taxes, regional levies, legitimate regional wealth management results, Other Lawful Local Revenue. There are no significant differences between before and during Covid-19. It can be concluded that there is no difference between PAD before and during Covid-19.

The Effect of Local Government Size, Regional Dependency and Regional Expenditure on Internet Financial Reporting (IFR) in Indonesian Provinces in 2019-2023 Fitria, Elsa; Dwitayanti, Yevi; Aryani, Yuli Antina
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5137

The purpose of this study is to assess the effect of local government scale, regional dependency, and regional expenditure on Internet Financial Reporting (IFR) in provincial governments in Indonesia during the 2019-2023 period. This research adopts a quantitative approach using secondary data obtained from the official websites of the Indonesian Supreme Audit Agency (BPK) and the Indonesian Central Bureau of Statistics (BPS). The sample consists of 34 provincial governments that consistently publish financial reports online, resulting in a total of 170 panel data observations. The analysis was conducted using panel data regression with the EViews 12 software. The results show that local government size has a positive and significant effect on IFR, regional dependence has a negative and significant effect on IFR, while regional expenditure does not have a significant effect. Simultaneously, the three independent variables have a significant influence on IFR. These findings imply that financial transparency through IFR is influenced by the structural and fiscal characteristics of the region, but is not necessarily determined by the level of government expenditure.

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