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All Journal Owner : Riset dan Jurnal Akuntansi Ekonis : Jurnal Ekonomi dan Bisnis Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Julia Alfianti
Jurusan Tata Niaga Politeknik Negeri Lhokseumawe
Economics, Econometrics & Finance

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THE ROLE OF THE INSPECTORATE ON FINANCIAL GOVERNANCE (SILPA) OF NORTH ACEH DISTRICT GOVERNMENT Kemala Hayati Vonna; Indra Wijaya; Julia Afrianti
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.184

Abstract

The Inspectorate is an internal control unit (SPI) as well as an internal government supervision apparatus (APIP) which carries out management functions in the form of: supervision, control and inspection in government financial governance. The role of regional inspectorates is to ensure that spending or expenses can be accounted for, both in terms of applicable regulations and from the perspective of benefits obtained by the community. Remaining Over Budget Financing (SILPA) is an indicator for assessing compliance with budget use and at the same time as a work manifestation of the inspectorate. On the other hand, the Financial Audit Agency (BPK)'s opinion on government financial governance reports is a barometer of reliability and trust in financial reports, in the context of transparency and accountability in regional financial management. SILPA North Aceh Regency shows that so far it has shown a decline but still tends to fluctuate. On the other hand, the BPK's assessment of government financial governance shows an unqualified opinion (WTP). Referring to the results of this study, the Supervision, Control and Oversight carried out by the Inspectorate of North Aceh Regency has a negative (partial or simultaneous) and significant effect on SILPA of North Aceh Regency. In line with this, it is recommended to the North Aceh Regency Government to allocate a larger budget in order to support the inspectorate's task of realizing budget management within the North Aceh Regency Government.
EVALUASI PENGGUNAAN SISTEM PERBENDAHARAAN DAN ANGGARAN NEGARATERHADAP PENGELOLAAN DANA ANGGARAN SATUAN KERJA DI WILAYAH KPPN LHOKSEUMAWE Ramadhani, Desi; Hamdani, Hamdani; Alfianti, Julia
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6042

Abstract

Abstract— This study aims to determine the Evaluation of the Use of the State Treasury and Budget System on Budget Fund Management at the Lhokseumawe KPPN by looking at the influence of Information Quality. System quality, Service quality, Satisfaction of use, and system use, on Budget fund management at the Lhokseumawe City KPPN. The research method used is a quantitative research method in the form of primary data distributed to 105 respondents consisting of Work Units consisting of 102 Budget Section Work Units (BA) of Ministries/Institutions and 3 Budget Section Work Units (BA) of the State General Treasurer (BUN). The results of the study concluded that Information Quality (X1). System quality (X2), Service quality (X3), Satisfaction of use (X4), and system use (X5), both partially and simultaneously have an effect on Budget fund management at the Lhokseumawe City KPPN (Y) Keywords: Information Quality. System quality, Service quality, Satisfaction of use, and system use, Fund management
Pengaruh GCG dan CSR dalam Meningkatkan Kinerja Keuangan Bank di BEI Firdaus, Anhar; Mariana, Mariana; Diana, Diana; Alfianti, Julia; Saputra, Ryanda; Aztari, Alya Maula
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2672

Abstract

This inquire about examines the impact of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the budgetary execution of banks recorded on the Indonesia Stock Trade (IDX). Utilizing a numerous direct relapse approach, the consider assigns Return on Assets (ROA) as the subordinate variable, whereas GCG and CSR work as autonomous factors. The test determination takes after a purposive inspecting strategy, centering on banks that reliably discharge yearly and monetary reports containing GCG and CSR revelations. Some time recently testing the speculations, a few classical suspicion tests—such as multicollinearity, heteroscedasticity, and autocorrelation tests—are conducted to guarantee the model's legitimacy. The discoveries uncover that GCG emphatically and altogether impacts money related execution, while CSR does not illustrate a outstanding impact. These comes about suggest that well-implemented GCG improves benefit, whereas CSR activities may require a more key arrangement to affect money related results straightforwardly. 
Co-Authors Anhar Firdaus Firdaus Aztari, Alya Maula Diana Diana Hamdani Hamdani Kemala Hayati Vonna Mariana Mariana Ramadhani, Desi Ryanda Saputra, Ryanda Solly Aryza