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All Journal Jurnal Riset Terapan Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Sarikadarwati
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Determinan Perilaku Opurtunistik Penyusunan Anggaran Pemerintah Propinsi di Indonesia Vivin Dwi Rizki; Maria; Sarikadarwati
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8423

Abstract

This research intends to examine the influence of Regional Original Revenue (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) toward Opportunistic Behavior of Budget Compilers in Provincial Governments in Indonesia. The research objects selected to be the research population are 34 provinces in Indonesia during 2017-2021. The sampling technique was selected purposively with a total sample of 25 provinces in Indonesia. The type of study data source is in the form of secondary data those are Budget Realization Reports for each Provincial Government sourced from the BPK RI and expenditure information data based on functions contained on DJPK website. Multiple linear regression analysis is used as a method of analysis by applying the IBM SPSS version 29 program. The conclusions obtained from the research indicate that partially Regional Original Revenue effects Opportunistic Behavior in Budgeting, while General and Special Allocation Fund partially have no effect on Opportunistic Behavior in Budgeting. Meanwhile, together, Regional Original Revenue, General Allocation Fund, and Special Allocation Fund influence the Opportunistic Behavior of Budgeting. This research is limited to the provincial government level and only discusses the influence of PAD, DAU, and DAK on Opportunistic Behavior in Budget Preparation within a five-year period, therefore it would be better if further research to increase the quantity and variety of samples so the scope of research is wider. Apart from that, it is hoped that future researchers will be able to use other related variables so that other factors that might cause opportunistic behavior can be identified.
DETERMINAN AKUNTABILITAS KINERJA ORGANISASI PERANGKAT DAERAH KOTA PALEMBANG Prameswari, Fathia Andina; Rachma Sari, Kartika; Sarikadarwati
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937817

Abstract

The purpose of the study was to determine organizational commitment, human resource capabilities, budget appraisal and budget target clarity affect the performance accountability of Regional Organizations (OPD) in Palembang City in 2024, totaling 32 OPDs. This study uses saturated sampling sample collection techniques. Data analysis using multiple linear regression using raw data and data hypothesis testing tools with Statistical Products and Services Solutions (SPSS) software version 26. The results of several hypothesis tests show that the variables that have a positive and significant influence on OPD performance accountability in Palembang City are: organizational commitment, human resource capabilities, and clarity of budget targets. The results of hypothesis testing in this study are simultaneously similar. The conclusion of this study shows that organizational commitment, human resource capabilities, and clarity of budget objectives together have a significant and positive influence on OPD performance accountability in Palembang City. Keywords: Organizational Commitment, Human Resources Competency, Clarity of Budget Targets.
Pengaruh Kompetensi, Independensi, dan Profesionalisme terhadap Kemampuan Auditor Badan Pemeriksa Keuangan Provinsi Sumatera Selatan dalam Mendeteksi Fraud M. Faishal Akbar Athaillah; Sarikadarwati; Desri Yanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9122

Abstract

This study aims to analyze the effect of competence, independence, and professionalism on the ability of auditors of the Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Sumatera Selatan to detect fraud. Fraud is an act that has a major impact on state finances and requires serious attention from government auditors. The research method used is a quantitative method with a survey approach through a questionnaire distributed to 40 auditors of the BPK Perwakilan Provinsi Sumatera Selatan. Data analysis was performed with multiple linear regression using the SPSS application. The results showed that competence and independence partially and simultaneously had no significant positive effect on the auditor's ability to detect fraud. Meanwhile, professionalism partially and simultaneously has a significant positive effect on the auditor's ability to detect fraud. These findings confirm the importance of increasing competence, maintaining an independent attitude, and auditor professionalism in order to strengthen fraud detection in the public sector.
Pengaruh Tingkat Ketergantungan, Opini Audit, Ukuran Legislatif dan Rasio Kemandirian Terhadap Pengungkapan Laporan Keuangan Pemerintah Provinsi di Indonesia Ananda, Gea; Yevi Dwitayanti; Sarikadarwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9129

Abstract

The purpose of this study is to determine how the disclosure of provincial government financial reports in Indonesia is influenced by the level of dependence, audit opinion, legislative size, and independence ratio. This study uses secondary data and a quantitative approach. This study was conducted in all 34 provinces in Indonesia for the period 2021-2023 with a sample size of 102. Financial reports in the form of Audit Result Reports (LHP) are used as a data source for this study which are obtained through the official website of the BPK RI through the pages www.bpk.go.id and www.puskapol.fisip.ui.ac.id to obtain the source of the number of members of the Regional People's Representative Council (DPRD). The sample selection technique in the study used an approach using purposive sampling. The data analyzed using SPSS software version 26. The results of this study individually Dependence Level, Audit Opinion and Legislative Size have an effect on the Disclosure of Provincial Government Financial Reports in Indonesia. Meanwhile, the Independence Ratio does not show any effect on the Disclosure of Provincial Government Financial Reports in Indonesia.
DETERMINAN PENCEGAHAN KECURANGAN DALAM ALOKASI DANA DESA Falisa, Devina Dian; Aprianti, Siska; Sarikadarwati
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17443259

Abstract

This study aims to examine the extent to which village apparatus competence, employee morality, internal control systems, and organizational culture influence fraud prevention efforts in the management of village funds in Gunung Megang District, Muara Enim Regency, covering 13 villages in 2025. The sampling was conducted using a saturated sampling technique, while the primary data were collected through questionnaires. Data analysis was performed using multiple linear regression with the assistance of SPSS version 26. The research findings indicate that, partially, village apparatus competence and internal control systems have a significant negative effect on fraud prevention, whereas apparatus morality and organizational culture have a significant positive effect. Simultaneously, these four variables together contribute a significant positive impact of 69.9% toward fraud prevention in the management of village funds. Keywords: prevention of village fund management fraud, the competence of village apparatus, the morality of the apparatus, internal control systems, organizational culture.
PENGARUH DANA PERIMBANGAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN KABUPATEN/KOTA DI PROVINSI MALUKU Falia, Febby Tri; Masnila, Nelly; Sarikadarwati
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17443394

Abstract

This study was conducted to examine the influence of General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund on the Level of Financial Independence in local governments in 11 regen-cies/cities in Maluku Province during the 2019-2023 period, with a total of 55 observations. This study used a quantitative approach with multiple linear regression analysis methods and classical assumption tests using the SPSS version 25 program. The results showed that simultaneously DAU, DAK, and DBH significantly influenced the Level of Financial Independence. Partially, DAU had a significant positive effect, DAK had a significant negative effect, while DBH had no significant effect on Financial Independ-ence. This finding strengthens the agency theory in the context of regional financial management, where local governments as agents are expected to be able to manage transfer funds efficiently to increase fiscal independence. The policy implication of this study is the need to optimize the utilization of balancing funds, especially DAK, for productive activities that can encourage an increase in Regional Original In-come (PAD) and reduce fiscal dependence on the central government. Keywords: General Allocation Funds, Special Allocation Funds, Revenue Sharing Funds, Level of Finacial Independence.
Determinan Fiscal Stress Pemerintah Kabupaten/Kota Provinsi Sumatera Selatan Tahun 2018-2022 Muhammad Paundra Faza Afdi; Periansya; Sarikadarwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.4652

Abstract

The study aims to determine the impact of PAD growth, capital expenditure growth and economic growth on district/city governance in South Sumatra in 2018-2022. This research is expressive quantitative research using the SPSS 26 adaptation program. The sampling technique used is a classic assumption test by conducting testing to 17 district/city governments in South Sumatera. Additional information from the financial reports of the local government can be accessed at bpk.go.id. In the meantime, the development of capital consumption has no effect on fiscal stress. The Balanced R Square value obtained is about 0.524 which means the great influence of PAD development, capital expenditure growth and financial growth on Fiscal Stress in districts/cities in Sumsel Province is about 52%, which indicates if there is a relationship between autonomous factors and subordinate variables. By studying the variables that affect fiscal stress, this can help local governments to understand and monitor the potential financial risks, to improve the financial health and resilience of the local government to provide services open to the public.
Pengaruh Kualitas Sistem, Kualitas Informasi Terhadap Manfaat Bersih Melalui SIMDA Barang Milik Daerah Pada Kabupaten Banyuasin Rasmini; Yuliana Sari; Sarikadarwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.5086

Abstract

This study aims to determine how the influence of system quai lity, informaition quai lity, hais ain impaict onnet benefits ait the Bainyuaisin Regency Regionai l AIppairaitus Orgainizaition. This study used ai saituraited saimple withai totai l saimple size of 132 people from the reseairch populaition of ai ll bainyuaisin district regionai l aippairaitusorgainizaitions. The type of daitai used is primairy daitai aind is collected using questionnaire techniques. The daitaiused in this study aire those thait operaite the regionai l mainaigement informaition system for regionai l property(Simdai BMD). Hypothesis testing tools in this study using the SPSS aipplicaition. The reseairch wais conducted withpainel daitai ainai lysis using multiplier regression ainai lysis. Baised on the daitai thait hais been processed, the resultsobtained show thait system quai lity aiffects net benefits, informaition quai lity hais ai positive effect on net benefits.
FAKTOR-FAKTOR YANG MEMENGARUHI SISA LEBIH PEMBIAYAAN ANGGARAN PADA PROVINSI DI SUMATERA Indriyani, Oktarima; Maria, Maria; Sarikadarwati; Wilianto, Haris
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11178616

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial dari Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Belanja Modal terhadap Sisa Lebih Pembiayaan Anggaran (SILPA) pada 10 Provinsi di Sumatera. Laporan Keuangan Pemerintah Daerah seluruh Provinsi di Sumatera tahun 2017-2021 menjadi sumber data sekunder. Jumlah sampel yang diambil dengan Teknik sampling jenuh selama lima tahun sebanyak 50 sampel. Perangkat lunak IBM SPSS Statistic 26 dan regresi linier berganda digunakan untuk menguji data. SILPA (Y) merupakan variabel dependen, sedangkan PAD (X1), DAU (X2), dan Belanja Modal (X3) merupakan variabel dependen. Berdasarkan hasil uji simultan pada penelitian ini menunjukkan bahwa variabel PAD, DAU dan Belanja Modal secara bersama-sama berpengaruh terhadap SILPA. Hasil uji parsial menunjukkan bahhwa variabel PAD secara parsial tidak berpengaruh terhadap SILPA, variabel DAU secara parsial berpengaruh terhadap SILPA, kemudian variabel Belanja Modal secara parsial tidak berpengaruh terhadap SILPA.Kata Kunci: Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Modal, Sisa Lebih Pembiayaan Anggaran
Perancangan Sistem Informasi Akuntansi Penjualan Tunai pada PT Rajagas Energi Gemilang Sopian, Nur Anisyah; Sarikadarwati; Frymaruwah, Edwin
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14642243

Abstract

PT Rajagas Energi Gemilang adalah perusahaan yang begerak dibidang perdagangan berupa pendistribusian LPG non subsidi, yang kegiatan pencatatan penjualannya masih menggunakan sistem manual. Tim PKM berinisiatif untuk membantu perusahaan dengan cara memanfaatkan Microsoft Excel VBA, untuk merancang sebuah Sistem Informasi Akuntansi penjualan. Peneliti mengumpulkan data Teknik dengan cara observasi dan wawancara. Data primer diperoleh langsung dari perusahaan yaitu PT Rajagas Energi Gemilang, sedangkan data sekunder diperoleh melalui catatan dan laporan historis yang tersedia dalam arsip perusahaan. Target PKM ini menghasilkan sebuah SIA Penjualan yang terkomputerisasi, yang diharapkan bagian kasir keuangan perusahaan dapat terbantu dalam melakukan pencatatan kegiatan usahanya. Kata kunci: SIA Penjualan, Microsoft Excel VBA.
Co-Authors Ananda, Gea Aprianti, Siska Desri Yanto Falia, Febby Tri Falisa, Devina Dian Firmansyah Firmansyah Periansya Frymaruwah, Edwin Indriyani, Oktarima M. Faishal Akbar Athaillah Maria Maria Maria Masnila, Nelly Muhammad Paundra Faza Afdi Prameswari, Fathia Andina Rachma Sari, Kartika Rasmini Ratna, Wayan Risty, Dintya Andari Sopian, Nur Anisyah Sopiyan AR Tabila Wati Vivin Dwi Rizki Widyastuti, Endah Widyastuti Wilianto, Haris Yevi Dwitayanti Yuliana Sari