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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Akuntansi'45 Journal of Governance, Taxation, and Auditing Innovative: Journal Of Social Science Research IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
R.Budi Hendaris
Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jenderal Achmad Yani
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PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEMERINTAH DAERAH (STUDI KASUS KABUPATEN BANDUNG BARAT) Intan Rahayu; R.Budi Hendaris
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 8 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i8.2022.2869-2879

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Bagaimana Penerapan Good Government Governance pada Kabupaten Bandung Barat, (2) Bagaimana Pengawasan Internal pada Kabupaten Bandung Barat, (3) Bagaimana Kinerja Pemerintah Daerah pada Kabupaten Bandung Barat, dan (4) Apakah Good Government Governance dan Pengawasan Internal berpengaruh terhadap kinerja pemerintah secara parsial maupun simultan. Dalam penelitian ini teknik pengambilan sampel yang digunakan adalah metode Nonprobability sampling dengan teknik sampel jenuh. Total responden yang diterima sebanyak 94 responden dari 47 SKPD. Data yang dipakai dalam penelitian ini merupakan data primer yang diperoleh berdasarkan hasil penyebaran kuesioner. Hasil dari penelitian menunjukan (1) Good Government Governance berpengaruh positif terhadap Kinerja Pemerintah Daerah, (2) Pengawasan Internal berpengaruh positif terhadap Kinerja Pemerintah Daerah, dan (3) Good Government Governance dan Pengawasan Internal berpengaruh positif terhadap kinerja pemerintah daerah.
Pengaruh Kesadaran Wajib Pajak Dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Kpp Pratama Soreang) Ignasius Christian Heryanto; R. Budi Hendaris
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.1360

Abstract

Latar belakang dari penelitian ini yaitu karena masih terdapat wajib pajak yang belum patuh dalam memenuhi kewajiban perpajakannya. Penelitian ini bertujuan untuk mengetahui dan mengkaji pengaruh penerapan system e-filling dan kesadaran wajib pajak terhadap kepatuhan wajib pajak yang ada di KPP Pratama Soreang. Penelitian ini menggunakan metode penelitian kuantitatif dengan metode pendekatan deskriptif asosiatif dan metode pengumpulan data yaitu survey. Populasi dari penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Soreang dengan Teknik pengambilan sampel yaitu Probability Sampling dengan metode Simple Random Sampling dan penentuan jumlah sample menggunakan rumus Slovin sehingga jumlah sampel dari penelitian ini yaitu 100 partisipan. Adapun hasil dari penelitian ini dapat disimpulkan bahwa secara parsial variabel (kesadaran wajib pajak orang pribadi dan penerapan system e-filling) masing-masing memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Soreang. Sedangkan secara simultan dapat disimpulkan bahwa terdapat pengaruh yang signifikan variabel (kesadaran wajib pajak orang pribadi dan penerapan system e-filling) secara bersama-sama terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Soreang yaitu dengan persentase pengaruh sebesar 63%, sedangkan 37% dipengaruhi oleh faktor lain yang tidak diamati dalam penelitian ini.
EFFECT OF VILLAGE APPARATUS PERFORMANCE, INTERNAL CONTROL, INFORMATION TECHNOLOGY UTILIZATION ON VILLAGE FUND ACCOUNTABILITY AND IMPLICATIONS ON QUALITY VILLAGE FINANCIAL REPORT Hendaris, Budi; Romli, Romli
Dinasti International Journal of Management Science Vol. 2 No. 4 (2021): Dinasti International Journal of Management Science (March 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v2i4.784

Abstract

Village Fund is a new policy, so it needs good accountability. As a form of responsibility for village fund management, it is necessary to make quality financial statements. This study aims to analyze the effect of village apparatus performance, internal control, and information technology on fund management accountability and its implications for the quality of financial reports. This research used quantitative and retrieval methods using survey techniques. It was conducted using 117 respondents as officials in charge of compiling financial reports in West Bandung Regency villages. Furthermore, data analysis was performed using SEM PLS with PLS 3.0. The results showed that the village apparatus performance, internal control, and information technology use affected fund management accountability and the quality of financial reports. The research results imply that creating quality village financial statements required village apparatus performance, internal control, use of information technology, and fair accountability
DEVELOPMENT OF VILLAGE OWNED BUSINESS ENTITY GOVERNANCE MODEL Budi Hendaris, Raden; Siraz, Rahmat
Dinasti International Journal of Management Science Vol. 3 No. 2 (2021): Dinasti International Journal of Management Science (November - December 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i2.1035

Abstract

Village Owned Enterprises (Bumdes) must be able to support the village's economy while also assisting in the resolution of social issues in the Bumdes environment. However, not all Bumdes are capable of maintaining the village economy and overcoming social issues in its implementation. As a result, there was a management mistake that led Bumdes to stop working properly. The goal of this research was to determine the impact of governance on Bumde's performance. A questionnaire was sent to Bumde's management in West Bandung Regency, with a sample size of 117 Bumdes. Initial surveys, the creation of concepts and equipment, data gathering, and data analysis are all part of the research phase. Smart PLS version 3.0 software was used to analyze the data. Transparency, accountability, participation, emancipation, and sustainability were found to have a substantial impact on performance, but cooperative had no effect.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal (Studi Kasus Pada Kabupaten/Kota Provinsi Papua Tahun 2017-2022) Putri Handayani; Raden Budi Hendaris
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11674

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pendapatan asli daerah, dana alokasi umum, dan dana alokasi khusus secara parsial dan bersamaan mempengaruhi belanja modal di pemerintahan provinsi papua. Penelitian ini berfokus pada Laporan Realisasi Anggaran APBD Pemerintahan Kabupaten/Kota di Provinsi Papua, yang berlangsung selama 6 tahun, mulai dari tahun 2017–2022. Penelitian ini mencakup 29 Kabupaten/Kota di Provinsi Papua, dan sampel yang digunakan adalah 174 individu. Penelitian ini bersifat kuantitatif dan menggunakan data sekunder, yaitu Laporan Realisasi APBD yang diperoleh dari DJPK Kemenkeu RI. Metode pengumpulan data dilengkapi dengan petunjuk dan literatur, selain analisis data regresi linier berganda. Hasil penelitian menunjukkan bahwa pendapatan asli daerah tidak memengaruhi belanja modal; dana alokasi umum dan khusus tidak memengaruhi belanja modal; dan, pada saat yang sama, pendapatan asli daerah, dana alokasi umum dan khusus tidak memengaruhi belanja modal Kabupaten atau Kota Provinsi Papua.
Analysis of Factors Affecting Local Government Financial Performance Budi, Raden Budi Hendaris; Sastradipraja, Usman
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): 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.v5i5.3596

Abstract

The financial performance of local governments (LG) in implementing regional autonomy has a central role. However, the phenomenon is that only some local governments have this financial capability. Therefore, this study examines what factors can affect financial performance. This study empirically analyzed the effect of capital expenditure, local government size, legislative size, local revenue, and audit opinion on the financial performance of local governments in districts and cities in West Java. The method used uses quantitative methods. The research data used financial reports of Regency and City Regional Governments in West Java for the period 2015 - 2022 using Purposive Sampling. A total of 216 data were analyzed using Multiple Linear Regression. The steps in this study begin with a review of literature and regulations, data collection, data tabulation, data analysis, and then reporting and publication of research results. The results showed that the size of local government, local revenue, and audit opinion had a positive effect on financial performance, while capital expenditure and legislative size did not affect financial performance. Based on the results of this study, the implication is that district and city governments in West Java must increase the size of local governments, local revenue, and audit opinion to improve their regions' financial performance. Keywords: Performance, capital expenditure, local government size, PAD, legislative size, audit opinion.
PENGARUH DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA DAERAH Yayang Fitriani; R. Budi Hendaris
AKUNTANSI 45 Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i1.890

Abstract

Penelitian mempunyai tujuan dalam menganalisis pengaruh Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK) terhadap Belanja Daerah pada Kab/Kota di Provinsi Jawa Barat Tahun 2016-2020. Penelitian ini yaitu kuantitatif yang populasinya diambil dari Kota/Kabupaten di provinsi Jawa Barat. Menentukan sampel penelitian ini dilaksanakan melalui penggunaan metode Teknik Sampling Jenuh sehingga didapatkan sampel 132 dari 27 Kota/Kabupaten dari Laporan APBD pada website resmi Direktorat Jenderal Perimbangan Keuangan. Hasil Penelitian ini secara parsial menemukan bahwa Belanja Daerah tidak dipengaruhi secara positif oleh DAU, sementara Belanja Daerah dipengaruhi secara positif oleh DAK. Sedangkan secara simultan/bersama-sama Belanja Daerah dipengaruhi secara positif oleh DAU dan DAK.
The Effect of Capital Expenditure on Financial Performance with Local Revenue as a Mediating Variable Pramesti, Nuru Nisa; Budi, Raden Budi Hendaris
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3942

Abstract

Abstract: Regional autonomy is an attempt to give local governments more autonomy and less reliance on the federal government. The fact that just a few local governments enjoy this independence, however, is a phenomenon. As a result, this study looks at the variables that may influence regional financial success. Using Local own-source revenue as a mediating variable, this study examines how capital expenditures affect the regional financial performance of East Java Province's cities and districts. The quantitative method is the approach taken. Purposive sampling was utilized to gather data from East Javan district and city administrations' budget reports for 2018–2022. A review of the literature and applicable rules and regulations is the first phase of this investigation. Next comes data collecting, tabulation, analysis, reporting, and publication of the findings. The findings demonstrated that capital expenditure hurt financial performance. Nonetheless, they exerted a beneficial influence on local original revenue, which in turn positively affected financial performance. Economic performance was enhanced by capital investment funded through local original revenue. The study's findings indicate that East Javan districts and cities must increase capital spending and local own-source revenue to enhance their regional financial performance.
THE EFFECT OF CAPITAL EXPENDITURE ON REGIONAL FINANCIAL PERFORMANCE WITH REGIONAL ORIGINAL INCOME AS A MEDIATION VARIABLE Farah Agustina Insani; R Budi Hendaris
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.13980

Abstract

In implementing their regional autonomy, regional governments provide great opportunities to improve regional financial performance, especially to be more fiscally independent. This independence means that regions should have a low level of regional dependency. However, the phenomenon that occurs is that many regional governments still have a very high regional dependency ratio. This study aims to empirically analyze how capital expenditure affects regional financial performance as measured by the regional dependency ratio with Regional Original Income as a mediating variable. The method used is the quantitative method. The data used in this study are the Budget Realization Reports of Regency/City Governments in West Java Province for 2018-2022 using purposive sampling. The study results show that capital expenditure has a negative and significant effect on regional financial performance as measured by the regional dependency ratio directly and indirectly through the mediating Regional Original Income. Regional governments must optimize capital expenditure that can increase Regional Original Income significantly to improve regional financial performance by reducing the regional dependency ratio.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH PROVINSI JAWA BARAT Tathya Pradipta; R Budi Hendaris
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14024

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem informasi akuntansi dan sistem pengendalian internal terhadap kualitas laporan keuangan pada Pemerintah Provinsi Jawa Barat. Populasi pada penelitian ini yaitu 38 Satuan Kerja Perangkat Daerah (SKPD) di Pemerintah Provinsi Jawa Barat. Sampel penelitian yaitu 114 pegawai yang dikumpulkan melalui kuisioner dengan teknik purposive sampling. Data diolah dengan menggunakan software Smart PLS 4.0. Data dianalisis dengan menggunakan pendekatan Structural Equation Modeling Partial Least Square (SEM-PLS) pengujian hipotesis secara parsial serta metode regresi untuk pengujian hipotesis secara simultan. Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi dan sistem pengendalian interal berpengaruh terhadap kualitas laporan keuangan pada Pemerintah Provinsi Jawa Barat baik secara parsial maupun simultan.
Co-Authors Aprilia, Dilla Aryani, Ririn Sri Farah Agustina Insani Fitriani, Putri Desya Ignasius Christian Heryanto Intan Rahayu Jennifer Carolina Golung LAYESI , Anggun Narayany, Aulya Putri Nur Azizah, Mitha Pangestu, Rakha Egha Pramesti, Nuru Nisa Putri Handayani Putri, Aurrel Azalea Cesarena Rahayu, Yunita Sri Rahmawati, Rahmawati Reza Firmansyah Ajhari Romli Romli, Romli Sastradipraja, Usman Siraz, Rahmat Syakira Gusmi Manika Tathya Pradipta Vina Putriani Nursalin Yayang Fitriani