Sri Pancawati Martiningsih, Sri Pancawati
Magister Akuntansi Universitas Mataram, NTB

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

The Effect of Corporate Governance on Earnings Management in Indonesian Rural Banks Hanani, Tri; Martiningsih, Sri Pancawati; Wardiningsih, Reny; Rizki, Novia; Agustiningsih, Wulandari; Firdausi, Deni Karunia
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2680

Abstract

Earnings are one of the most important measures of company performance. Because of this, many earnings managements are carried out by companies in various sectors, one of which is in the banking sector. The aim of this study is to investigate the impact of corporate governance implementation on earnings management in Indonesian Rural Banks (BPR). This study uses secondary data sources extracted from financial reports and rural banks governance reports from the 2020 to 2023 period, which were collected manually. A total of 44 observations from 11 rural banks were analyzed using panel data regression using the Stata application. Data were also analyzed using descriptive statistics, R-squared, and t-test. The results of this study found that corporate governance has no significant impact on the level of earnings management in Indonesian rural banks. The paper offers evidence of corporate governance failure at the rural bank level in Indonesia. This contributes to the governance and banking risk management science, where it turns out that governance can fail, so that continuous evaluation and monitoring are needed.
Analisi Tata Kelola Alokasi Dana Desa: (Studi Kasus Pada Desa Bonjeruk, Kecamatan Jonggat, Kabupaten Lombok Tengah) Sukmayadi, Dedi; Martiningsih, Sri Pancawati
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 2 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i2.7176

Abstract

This study analyzes the governance of Village Fund allocation in Bonjeruk Village, with an emphasis on the principles of transparency, accountability, and community participation. The method used in this study is qualitative, which includes data collection through in-depth interviews. The findings indicate that the village government has effectively implemented government accounting principles, with financial reports presented transparently and accessible to the community. Community participation in village deliberations has strengthened a sense of ownership and oversight of budget use. However, challenges remain regarding the community's understanding of fund management mechanisms, which can hinder active participation. This study recommends that education and training be provided to the community to improve their understanding of financial reports, and emphasizes the importance of more intensive cooperation between the village government and the community in the decision-making process. These findings are expected to contribute to the development of more efficient and sustainable Village Fund management policies, as well as support the improvement of community welfare in Bonjeruk Village.