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All Journal Jurnal Akuntansi Kompetif Management Studies and Entrepreneurship Journal (MSEJ) Al-Buhuts (e-journal) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Raushan Fikr International Journal Of Economics Social And Technology Journal of Finance and Business Digital (JFBD) Journal of International Conference Proceedings JURNAL AKUNTANSI DAN BISNIS Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Asian Journal of Social and Humanities International Journal of Economics, Business and Innovation Research
Nirwana Nirwana
Universitas Hasanuddin
Religion Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Ketergantungan Fiskal dan Pergeseran Struktur Belanja: Kajian Longitudinal Kinerja Keuangan Kabupaten Toraja Utara Periode 2020-2024 Frischa Faradilla Arwinda Mongan; Andi Mulia Saleh; Nirwana Nirwana; Aini Indrijawati
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v5i1.860

Abstract

Kabupaten Toraja Utara menghadapi ketergantungan fiskal yang persisten dengan rasio kemandirian fiskal yang tidak pernah melampaui 5,36% selama 2020–2024, sementara belanja pegawai terus meningkat dan menekan ruang fiskal untuk pembangunan. Penelitian ini bertujuan menganalisis pola perubahan kinerja keuangan daerah melalui tiga dimensi: kemandirian fiskal, efektivitas pemungutan Pendapatan Asli Daerah (PAD), dan dinamika struktur belanja. Data bersumber dari Laporan Realisasi Anggaran resmi periode 2020–2024 yang dianalisis menggunakan pendekatan tren longitudinal, uji Mann-Kendall, dan estimator Sen's slope untuk mengukur arah serta laju perubahan indikator fiskal. Hasil penelitian mengungkap tiga temuan kritis: rasio kemandirian fiskal stagnan pada kisaran 4,23–5,36%; penetapan target PAD 2023 yang tidak berbasis potensi riil menyebabkan realisasi hanya 32,51% dari target; serta rasio belanja pegawai meningkat dari 47,1% menjadi 62,2% sementara belanja modal turun dari 33,6% menjadi 21,4%. Penelitian ini merekomendasikan standardisasi metodologi penetapan target PAD, pengendalian belanja pegawai melalui batas internal, serta pengembangan sumber PAD berbasis potensi pariwisata dan Badan Usaha Milik Daerah.
Determinants of Village Fund Management Accountability Nining Asniar Ridzal; Nirwana Nirwana; Syarifuddin Rasyid
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3577

Abstract

Investigating and determining the impacts of village officials' duties, fund managers' skills, and information technology use on the accountability of village fund management is the aim of this study, both partially and simultaneously. The descriptive analysis method employs a quantitative approach to data analysis. Data collection was implemented by distributing questionnaires and using SPSS software for processing. This research found that the significance value of the partial test findings (t-test), specifically with a value of 0.002 0.05, suggests that village authorities' participation impacts the accountability of local fund management. The significance value of the partial test findings (t-test), specifically with a value of 0.000 0.05, indicates that the competency of village fund managers affects the accountability of village fund management. The significance value of the partial test findings (t-test), specifically with a value of 0.004 0.05, indicates that the usage of information technology affects the accountability of village fund administration. The use of information technology, the function of village officials, and the proficiency of village fund managers all affect the accountability of village fund management
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 (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v2i2.170

Abstract

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 KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH Selva Temalagi; Nirwana Nirwana; Aini Indrijawati
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2599

Abstract

This study aims to analyze the influence of human resource competency and internal control systems on organizational performance in the Regional Apparatus Organizations (OPD) of Central Maluku Regency. This study used a quantitative approach with a survey method. Data were collected by distributing questionnaires to 40 respondents, who were civil servants in the OPD of Central Maluku Regency. The data analysis technique used was multiple linear regression analysis with hypothesis testing using the t-test. The results showed that human resource competency did not significantly influence organizational performance, therefore the first hypothesis was rejected. This finding indicates that individual civil servant competency does not necessarily translate directly into improved organizational performance, which is suspected to be influenced by structural factors such as inefficient work processes, a suboptimal performance evaluation system, and limited work facilities. Conversely, the internal control system proved to have a positive and significant effect on organizational performance, therefore the second hypothesis was accepted. This indicates that the implementation of an effective internal control system, which encompasses the control environment, risk assessment, control activities, information and communication, and monitoring, can improve OPD performance
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

Abstract

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.
Pengaruh Self-efficacy Technology, Risk Technology, dan Pemahaman Perpajakan terhadap Minat Menggunakan E-filing : Studi Kasus pada Wajib Pajak Orang Pribadi KPP Pratama Makassar Utara Agus Bandang; Patricia Yuliani Mambela; Nirwana Nirwana; Haerial Haerial
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6605

Abstract

This research aims to analyze the influence of self-efficacy technology, risk technology, and tax understanding on the interest in using e-filing among Individual Taxpayers at KPP Pratama Makassar Utara. The method used is a survey with a questionnaire in the form of a Google form distributed to 135 respondents registered as Taxpayers at KPP Makassar Utara. The analysis results show that technology self-efficacy has a positive and significant effect on the interest in using e-filing, meaning that the higher the taxpayer's confidence in their ability to use technology, the greater their interest in using e-filing. Although technology risk shows a positive influence, its impact is not significant, indicating that concerns about data security do not significantly hinder the use of e-filing. Additionally, tax understanding also has a positive and significant effect on the interest in using e-filing, emphasizing the importance of having a good understanding of tax procedures in encouraging the adoption of this technology. These findings provide insights for the Directorate General of Taxes to design educational and training strategies that can enhance taxpayers' interest in using e-filing.
THE STRATEGIC ROLE OF ACCOUNTING INFORMATION SYSTEMS IN ENHANCING THE EFFECTIVENESS OF BUDGET PREPARATION AND IMPLEMENTATION Masrullah Masrullah; Andi Sri Kumala Putri P; Nirwana Nirwana; Aini Indrijawati
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.384

Abstract

This study aims to examine the role of Accounting Information Systems in the preparation and implementation of budgets at the Department of Trade and Industry of Gowa Regency. Accounting Information Systems play an important role in providing accurate, relevant, and timely information to support decision-making processes, particularly in budget management within government institutions. The research employed a qualitative descriptive method. The types of data used in this study consisted of primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis was conducted through the processes of data collection, data reduction, data presentation, and conclusion drawing. The results of the study indicate that Accounting Information Systems play a significant role in supporting the budget preparation process through the provision of integrated and systematic data. Furthermore, in budget implementation, Accounting Information Systems assist in recording, reporting, and budget control processes, thereby improving the effectiveness and efficiency of financial management. Nevertheless, several obstacles remain, including limitations in human resources and the suboptimal utilization of the system.
Implementasi Standar Akuntansi Pemerintahan dan Kualitas Laporan Keuangan Khadijah Darwin; Haliah Haliah; Nirwana Nirwana; Syamsuddin Syamsuddin; Andi Kusumawati
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 13 No 1 (2024): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v13i1.11297

Abstract

This study examines the impact of governmental accounting regulations on financial statement quality at BPKAD Buru, Indonesia. Using quantitative methods, data were collected via questionnaires from leaders and employees involved with BPKAD Buru. The sample size was (mention the sample size). Simple regression analysis revealed a significant positive correlation between adherence to governmental accounting standards and the quality of financial reports. Specifically, the findings indicate that (provide specific statistical findings, e.g., coefficients, p-values). Adherence to standardized accounting practices enhances financial report quality, with approximately 35.1% of the variance in regional financial reporting quality attributable to these standards. This underscores the crucial role of regulatory frameworks in improving financial transparency and accountability within governmental entities. This research contributes to public sector accounting discourse by elucidating the relationship between accounting regulations and financial reporting quality, offering valuable insights for policymakers, practitioners, and scholars focused on effective financial management and governance.
Co-Authors Agus Bandang Ahmad Ramzi Ghulam Syam Aini Indrijawati Andi Kusumawati Andi Sayyidatun Ufairah Anto Andi Sri Kumala Putri P Mala Asri Usman Eksanti Rahmi Ramadhani Fifi Selvi Frischa Faradilla Arwinda Mongan Haerial Haerial Haliah, Haliah Hanafi Kartini Hasnawiyah Hasan Indah Putri Nurafifah Khadijah Darwin Lasri ningsih Masrullah, Masrullah Muh. Alief Fahdal Imran Oemar Muhammad Ashar Nining Asniar Ridzal Oktavia Nindita Patricia Yuliani Mambela Saleh, Andi Mulia Syamsuddin Syamsuddin Syarifuddin Rasyid Temalagi, Selva Try Sutriani