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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Akuntansi dan Keuangan Journal AK-99
NOVRIANI SUSANTI
Universitas Islam Indragiri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI DAN PREFERENSI RESIKO TERHADAP SENJANGAN ANGGARAN PADA SEKTOR PUBLIK NOVRIANI SUSANTI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 1 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i1.2724

Abstract

This study aims to test empirically whether budgetary participation, organizational commitment and risk preferences have an effect on budgetary slack in the public sector. This type of research is comparative causal research. The sampling technique for this study was purposive sampling, which is the parties involved in the preparation, implementation and accountability of the budget at the Regional Apparatus Organization (OPD) in Indragiri Hilir Regency with a total sample of 97 respondents. The analysis technique used is multiple linear regression. The results of the analysis show that budgetary participation has no effect on budgetary slack in regional apparatus organizations of Indragiri Hilir regency, organizational commitment has an effect on budgetary slack on regional apparatus organizations of Indragiri Hilir regency and risk preference has an effect on budgetary slack on regional apparatus organizations of Indragiri Hilir regency.
ANALISIS PENGENDALIAN INTERNAL DALAM PEMBERIAN KREDIT PADA PT BPR GEMILANG PERSERODA KABUPATEN INDRAGIRI HILIR Mansyur Mansyur; Novriani Susanti; Ranti Melasari
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4256

Abstract

This study aims to analyze the implementation of internal control systems in credit provision at PT BPR Gemilang Perseroda, Indragiri Hilir Regency. Internal control is a crucial instrument for maintaining the effectiveness, efficiency, and compliance of credit procedures, as well as minimizing the risk of non-performing loans. The study employs a qualitative method with a descriptive approach, utilizing primary data through in-depth interviews with relevant personnel and secondary data from the bank’s internal documents. The analysis systematically examines the implementation of internal control components, including control environment, risk assessment, control activities, information and communication, and monitoring. The results indicate that PT BPR Gemilang Perseroda has effectively applied internal control in the areas of control environment, risk assessment, control activities, and information and communication. However, monitoring of credit requires improvement to ensure faster detection of potential credit risks. This study emphasizes that effective internal control not only safeguards credit quality and operational transparency but also enhances customer trust and supports the bank’s financial stability. These findings are significant for credit risk management and improving internal procedures to increase operational efficiency and security in banking.
ANALISIS PENERAPAN AKUNTANSI KEUANGAN DESA PADA PEMERINTAHAN DESA TEKULAI HULU KECAMATAN TANAH MERAH HAPSAH ABBAS; NOVRIANI SUSANTI; RIA FEBRINA; BADEWIN BADEWIN
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.5056

Abstract

This research was conducted at the Tekulai Hulu Village Office with the aim of analyzing and evaluating the level of conformity of the implementation of village financial accounting with Generally Accepted Accounting Principles (GAAP) and applicable government accounting provisions. Primary data were obtained through interviews with village officials, while secondary data were sourced from official documents such as the General Cash Book, Village Bank Book, APBDes reports, inventory lists, and other supporting documents. Data collection techniques were carried out through interviews and documentation. Data processing used a descriptive approach by grouping and presenting data based on relevant accounting theory. The research findings indicate that accounting practices in Tekulai Hulu Village do not fully comply with GAAP. Problems found include the implementation of a single-entry recording system, the use of a pure cash basis, incomplete preparation of general ledgers and trial balances, and the presentation of village wealth reports that do not comply with regulations. The use of Siskeudes in village financial management also does not reflect the comprehensive application of public sector accounting standards
IMPLEMENTASI SISTEM TRANSAKSI NON TUNAI DALAM PELAKSANAAN BELANJA PEMERINTAH DAERAH UNTUK MEWUJUDKAN PRINSIP GOOD GOVERNANCE (Studi Kasus Pada Badan Kesatuan Bangsa Dan Politik Kabupaten Indragiri Hilir) EMELDA EMELDA; SURYANI SURYANI; IRA GUSTINA; NOVRIANI SUSANTI
JURNAL AKUNTANSI DAN KEUANGAN Vol 15 No 1 (2026): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/b2zm1b82

Abstract

The implementation of cashless transactions aims to improve accountability, transparency, and efficiency in the management of local government expenditures. However, an evaluation of its effectiveness in realizing the principles of good governance is still needed. This study analyzes cashless payment procedures and their role in realizing the principles of good governance at the Office of National Unity and Politics of Indragiri Hilir Regency. This qualitative descriptive study involved key informants, namely the expenditure treasurer, financial analysts, system operators, and budget users. Data collection was conducted through interviews, observations, and documentation, and was subsequently analyzed using interactive qualitative analysis. The results indicate that non-cash transactions have been implemented through structured payment procedures integrated with the banking system, thereby improving administrative order, accelerating payment processes, strengthening internal controls, and enhancing accountability and transparency. Although technical challenges exist, the implementation remains generally effective. Thus, non-cash transactions play a crucial role in supporting the realization of good governance principles in the management of local government expenditures.
PENGELOLAAN KEUANGAN BUMDES DESA TEKULAI HULU KECAMATAN TANAH MERAH ASMARITA ASMARITA; ROSLIANA ROSLIANA; NOVRIANI SUSANTI; RIA FEBRINA
JURNAL AKUNTANSI DAN KEUANGAN Vol 15 No 1 (2026): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/ksxj4v81

Abstract

Financial management of Village-Owned Enterprises (BUMDes) plays a crucial role in ensuring business sustainability and enhancing community welfare at the village level. Sound financial management is required to uphold the principles of transparency, accountability, effectiveness, and efficiency so that BUMDes can operate optimally. However, in practice, various challenges remain, including limited human resource capacity, simple financial recording systems, and the incomplete implementation of applicable accounting standards. This study aims to describe and analyze the financial management practices of BUMDes in Tekulai Hulu Village, Tanah Merah District. A qualitative descriptive approach was employed in this research. Data were collected through in-depth interviews, direct observation, and documentation involving BUMDes administrators and village government officials. Data analysis was conducted through data reduction, data display, and conclusion drawing. The findings indicate that financial management at BUMDes Tekulai Hulu has been implemented through the stages of planning, implementation, recording, and financial reporting. Nevertheless, these practices have not fully met the principles of transparency and accountability and are not yet fully aligned with prevailing accounting standards. The main obstacles identified include limited accounting knowledge among administrators, inadequate financial administration, and weak internal control mechanisms. This study is expected to serve as an evaluative reference and provide practical recommendations for BUMDes management and village governments in improving sustainable financial management practices.
Evaluasi Sistem Pengendalian Internal Pengeluaran Kas Pada Kantor Kecamatan Kempas Kabupaten Indragiri Hilir Ayu Safitri; Novriani Susanti; Ranti Melasari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2811

Abstract

This study examines the compliance of cash disbursement systems and procedures, as well as the implementation of internal control, in relation to the effectiveness of the performance at the Kempas Sub-District Office, Indragiri Hilir Regency. The high volume of financial transactions and administrative demands require an orderly cash disbursement system and adequate internal management to ensure accuracy and regulatory compliance. This research evaluates the implementation of cash disbursement systems and internal control using a qualitative approach through interviews, observations, and documentation. The analysis indicates that the cash disbursement system has been operating effectively in accordance with Minister of Home Affairs Regulation No. 77 of 2020, and internal control has been implemented following Government Regulation No. 60 of 2008. However, aspects such as human resource development, routine evaluation of controls, and the publication of financial performance information still require improvement. This study recommends enhancing human resource management, conducting periodic control evaluations, and improving financial information transparency to maintain the effectiveness and accountability of public services.
Co-Authors ASMARITA ASMARITA Ayu Safitri Badewin EMELDA EMELDA HAPSAH ABBAS Ira Gustina Mansyur Mansyur Ranti Melasari Ranti Melasari RIA FEBRINA Rosliana Rosliana Suryani suryani