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All Journal Jurnal Riset Terapan Akuntansi The Es Accounting and Finance
Kartika Rachma Sari
Jurusan Akuntansi, Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Firda Febriana; Kartika Rachma Sari; Nurhasanah Nurhasanah
Jurnal Riset Terapan Akuntansi Vol. 7 No. 2 (2023): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10043425

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kejelasan sasaran anggaran, kompetensi aparatur pemerintah daerah dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah Kota Palembang. Populasi pada penelitian ini adalah 32 OPD Kota Palembang sedangkan sampel penelitian menggunakan purposive sampling yang ditujukan pada para pegawai tiap OPD yang terlibat langsung dalam penyusunan dan pelaporan anggaran. Metode pengumpulan data menggunakan survei kuesioner. Hasil penelitian ini secara parsial dan simultan menunjukkan bahwa kejelasan sasaran anggaran, kompetensi aparatur pemerintah daerah dan sistem pelaporan berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah. Koefisien determinasi atau nilai adjusted R² sebesar 0,535 atau 53,5% variasi variabel dependen yaitu akuntabilitas kinerja instansi pemerintah dapat dijelaskan oleh variasi ketiga variabel independen yaitu kejelasan sasaran anggaran, kompetensi aparatur pemerintah daerah dan sistem pelaporan. Sedangkan sisanya sebesar 46,5% dijelaskan oleh variabel lain diluar variabel independen yang digunakan. Kata Kunci : kejelasan sasaran anggaran, kompetensi aparatur pemerintah daerah, sistem pelaporan, akuntabilitas kinerja.
Impact of Real-Time Data, Market Sentiment, and Economic Factors on Investment Profitability in Indonesia Rosy Armaini; Kartika Rachma Sari; Yevi Dwitayanti
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.156

Abstract

The study investigates the complex interplay of real-time data, market sentiment, and economic factors in shaping investment profitability in the context of Indonesia. Real-time data, including stock prices and trading volumes, market sentiment derived from sentiment analysis and expert interviews, and economic factors such as GDP growth, inflation rates, and interest rates are examined for their impact on investment outcomes. Quantitative methods, including correlation analysis, regression analysis, and time series analysis, are employed to analyze a comprehensive dataset spanning an extended period. The findings reveal that real-time data has a significant positive influence on investment profitability, underlining the importance of timely access to financial information. Market sentiment also exerts a notable impact, as more positive sentiment correlates with higher profitability. However, the relationship between economic factors and profitability is nuanced, with GDP growth exhibiting a positive influence and inflation rates and interest rates demonstrating weak negative effects. These results offer practical insights for investors and financial analysts, emphasizing the need to consider a holistic approach that incorporates real-time data, sentiment analysis, and macroeconomic indicators in investment decision-making. The study contributes to a deeper understanding of investment dynamics in the emerging market of Indonesia.
Co-Authors Firda Febriana Nurhasanah Nurhasanah Rosy Armaini Yevi Dwitayanti