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ANALISIS PENGUKURAN KINERJA PEMERINTAH DAERAH DENGAN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY (STUDI KASUS PADA KABUPATEN NABIRE TAHUN 2019-2021) Indah Putri Nurafifah; Haliah Haliah; Nirwana Nirwana
Jurnal Akuntansi dan Bisnis Vol 2 No 2 (2022): Oktober 2022 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Politeknik Pratama

This study aims to determine the performance of Pemerintah Daerah Kabupaten Nabire using the Value For Money approach in 2019-2021. Value For Money is a concept of managing public sector organizations based on three main elements, namely economy, efficiency, and also effectiveness. This research is a quantitative descriptive study, where this research will describe the phenomena or characteristics of the data during the period 2019, 2020 and 2021 using the value for money method approach which consists of the analysis of Economic Ratios, Effectiveness Ratios and Efficiency Ratios. This research was conducted at Pemerintah Daerah Kabupaten Nabire using secondary data sources. Secondary data obtained in the form of documentation, namely the number of results from the APBD and RAPBD of the Pemerintah Daerah Kabupaten Nabire on the DJPK (Directorate General of Fiscal Balance) Data Portal website of the Ministry of Finance: https://djpk.kemenkeu.go.id/portal/data/apbd. This study shows that the performance of the Pemerintah Daerah Kabupaten Nabire has not met the value for money principle because the economic ratio shows a value of > 100% in 2019 and 2021 meaning it is not economical because the realization of expenditure is greater than the budget, the efficiency ratio shows a value of > 100% in 2019 meaning that it is inefficient because the realization of expenditure is greater than the realization of income, and the effectiveness ratio shows a value of <100% in 2019-2020 which means that it is not effective because the realization of income is smaller than the revenue budget.

PENGARUH PERFORMANCE-BASED BUDGETING DAN VALUE FOR MONEY TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI Try Sutriani; Haliah Haliah; Nirwana Nirwana
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

The purpose of this study is to examine the factors affecting the performance accountability of Makassar city government agencies by relaxing accounting controls. The research was conducted on OPD in Makassar city. The sort of studies used is quantitative. This study includes a population of 14 OPD and a total sample of 56 people using primary data collected through questionnaires. Data from this study were analyzed using analytical approaches with multiple regression analysis and Moderated Regression Analysis (MRA). The study describes accounting control as a moderating variable. This is because accounting controls can be used to assess the costs and profitability of certain successes and select the best alternatives and problem statements to increase accountability for the agency's financial performance. The study found a positive and significant effect between performance-based budgeting and value-for-money on agency performance accountability. Moderation regression analysis shows that control controls can facilitate performance-based budgeting and value-for-money (cost-effectiveness) in the accountability of an agency's performance.

Determinan of Fraud Prevention in Public Procurement of Goods and Services: A Systematic Literature Review Lasri ningsih; Haliah Haliah; Nirwana Nirwana
International Journal Of Economics Social And Technology Vol. 2 No. 1 (2023): 2023, March
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i1.259

The number of cases of fraud in the procurement of public goods and services that have occurred in Indonesia shows that government transparency and accountability are still inadequate and so a prevention effort is needed to overcome the many cases of fraud in the procurement of goods and services that occur. The purpose of this study is to determine the key factors that can prevent fraud in the procurement of public goods and services in the Indonesian government. The research method used in this study is the systematic literature review (SLR) method based on 15 articles published from 2016-2023 in the Google Scholar journal database that meet the requirements for analysis. The results of this study found that the most influential factors (determinants) in preventing fraud in the procurement of public goods and services are Internal Control, E-Procurement, Organizational Culture and Whistlebowling System.

FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK DALAM PENGGUNAAN E-FILLING PADA KPP PRATAMA MAKASSAR UTARA Ahmad Ramzi Ghulam Syam; Haliah Haliah; Nirwana Nirwana
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 4 No 1 (2023): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v4i1.573

Tujuan dari penelitian ini adalah untuk menguji persepsi kegunaan, keamanan, dan dampak kerahasiaan dari penggunaan pengarsipan elektronik (e-filling) di KPP Pratama Makassar Utara. Data survei ini diperoleh dari wajib pajak yang terdaftar di KPP Pratama Makassar Utara dan bersedia memberikan tanggapan. Penelitian ini menggunakan data primer dengan mengirimkan kuesioner/survei kepada 100 responden untuk penelitian lapangan secara langsung. Metode analisis data yang digunakan adalah analisis regresi berganda. Hasilnya adalah sebagai berikut. Dalam beberapa kasus, persepsi kegunaan dan variabel keamanan dan kerahasiaan yang dirasakan memiliki dampak positif yang signifikan terhadap penggunaan kelengkapan elektronik (e-filing).

Pengaruh Sistem Pengendalian Intern dan Akuntabilitas Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Budaya Organisasi Sebagai Pemoderasi Eksanti Rahmi Ramadhani; Nirwana Nirwana; Asri Usman
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.2162

Adanya tuntutan yang semakin meningkat akan pengelolaan keuangan daerah berimplikasi pada manajemen instansi pemerintah daerah dalam memberikan informasi terhadap publik, yaitu berupa laporan keuangan yang berkualitas. Laporan keuangan pemerintah daerah (LKPD) merupakan komponen penting sebagai bentuk informasi kepada publik bagaimana pemerintah bertanggungjawab terhadap segala proses kinerjanya dalam instansi pemerintah. Laporan keuangan yang berkualitas adalah representasi dari manajemen pengelolaan keuangan daerah yang baik. Penelitian ini merupakan jenis penelitian kuantitatif dan objek penelitiannya adalah para pegawai instansi yang melakukan penyusunan laporan keuangan di wilayah Kabupaten Barru. Teknik pengumpulan data menggunakan kuesioner sebanyak 122 responden. Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh sistem pengendalian intern dan akuntabilitas terhadap kualitas laporan keuangan pemerintah daerah dengan budaya organisasi sebagai moderasi. Hasil analisis dan pengujian data untuk menguji hipotesis yang diajukan dalam penelitian ini, dapat ditarik beberapa kesimpulan, antara lain: (1) sistem pengendalian intern berpengaruh positif terhadap kualitas LKPD. (2) akuntabilitas berpengaruh positif terhadap kualitas LKPD. (3) budaya organisasi memperkuat hubungan sistem pengendalian intern terhadap kualitas LKPD. (4) budaya organisasi tidak mampu memperkuat hubungan akuntabilitas terhadap kualitas LKPD.

Factors Affecting Internet Financial Reporting Disclosure to Provincial Governments In Indonesia Andi Sayyidatun Ufairah Anto; Hanafi Kartini; Nirwana Nirwana
Asian Journal of Social and Humanities Vol. 2 No. 4 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i4.219

Internet financial reporting is important because people are now geographically spread across different regions and countries. Disclosure with traditional paper-based methods has the disadvantage of limited time for filing. In the current era of globalization, Indonesian people can live in any region or country, so using internet financial reporting methods for information disclosure is available on the official government website and can be done at any time. This study aims to test or measure the impact of specific changes to existing assumptions or hypotheses, in this study are factors that affect the disclosure of internet financial reporting, where the variables used are the size of local government, regional expenditure, local original income and audit opinions on internet financial reporting in Indonesia. The type of research used in this research is quantitative research. Based on the results of research and discussion in this study, the conclusion that can be obtained based on the research variables used is that the size of local government does not affect Internet Financial Reporting which means that the size or size of local government has not been able to encourage local governments to publish financial information on local governments.

The Effect of Audit Fees, Auditor Reputation, Auditor Rotation on Audit Quality in Food and Beverage Companies Listed on the BEI Periode 2019-2021 Oktavia Nindita; Nirwana Nirwana
Journal of Finance and Business Digital Vol. 2 No. 4 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v2i4.7098

This study aims to determine the effect of audit fees, auditor reputation, auditor rotation on audit quality in Food & Beverage Companies Listed on the Indonesia Stock Exchange. The data in this study were obtained from the company's financial statements accessed through the website. This research is a type of quantitative research using purposive sampling method. The samples in this study amounted to 14 Food & Beverage companies listed on the Indonesia Stock Exchange. The results of this study indicate that: the audit fee variable has a negative and significant effect, the auditor reputation variable has a negative and insignificant effect, and the auditor rotation variable has a negative and insignificant effect on audit quality.

Information Technology Moderates The Effect Of Human Resource Management Audit And Work Motivation On Employee Performance Fifi Selvi; Haliah Haliah; Nirwana Nirwana; Muh Alief Fahdal Imran; Hasnawiyah Hasan
International Journal of Economics, Business and Innovation Research Vol. 2 No. 03 (2023): May, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the effect of human resource management audits and work motivation on employee performance with information technology as a moderating variable. This research is a quantitative study with a qualitative associative approach. This research was conducted at PT Bumi Karsa. This study used a purposive sampling method with a total of 62 respondents. The method of data collection was using a questionnaire which was distributed via via google form. The data used in this study is primary data collected through a questionnaire survey. Data analysis uses multiple regression analysis to determine the effect of human resource management audit and work motivation. While the moderation test uses Moderate Regression Analysis (MRA) or interaction test. The results of this study indicate that the human resource management audit and work motivation have a significant positive effect on employee performance. Information technology can moderate work motivation on employee performance, while information technology cannot moderate human resource management audits on employee performance.

Factors Affecting Internet Financial Reporting Disclosure to Provincial Governments In Indonesia Andi Sayyidatun Ufairah Anto; Hanafi Kartini; Nirwana Nirwana
Asian Journal of Social and Humanities Vol. 2 No. 4 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i4.219

Internet financial reporting is important because people are now geographically spread across different regions and countries. Disclosure with traditional paper-based methods has the disadvantage of limited time for filing. In the current era of globalization, Indonesian people can live in any region or country, so using internet financial reporting methods for information disclosure is available on the official government website and can be done at any time. This study aims to test or measure the impact of specific changes to existing assumptions or hypotheses, in this study are factors that affect the disclosure of internet financial reporting, where the variables used are the size of local government, regional expenditure, local original income and audit opinions on internet financial reporting in Indonesia. The type of research used in this research is quantitative research. Based on the results of research and discussion in this study, the conclusion that can be obtained based on the research variables used is that the size of local government does not affect Internet Financial Reporting which means that the size or size of local government has not been able to encourage local governments to publish financial information on local governments.

ERP in Public Sector Reform: A Systematic Literature Review of Technological, Organizational, and Institutional Factors Muhammad Ashar; Haliah Haliah; Nirwana Nirwana
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.810

Public sector reform has gained momentum worldwide, driven by the need for efficiency, accountability, and service improvement. Amid these efforts, the adoption of Enterprise Resource Planning (ERP) systems has emerged as a promising solution to modernize public sector operations. This study aims to provide a comprehensive understanding of the factors influencing ERP implementation in public sector reform through a Systematic Literature Review (SLR) of studies published from 2020 to 2024. The research examines three critical dimensions: technological, organizational, and institutional factors. Findings reveal that IT infrastructure readiness, system compatibility, and digital innovation are pivotal to the success of ERP systems, while organizational challenges such as bureaucratic structures and change resistance hinder effective implementation. Additionally, coercive, normative, and mimetic pressures from government policies and international standards drive ERP adoption. This research underscores the importance of a contextualized approach that integrates external pressures with internal readiness for digital transformation. The study contributes to ERP literature by offering a holistic view of public sector ERP challenges and opportunities and provides recommendations for policymakers to facilitate successful ERP adoption. Future research should explore cross-country comparisons and empirical case studies to further understand the nuanced implementation processes in different national contexts.

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