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All Journal Jurnal Riset Terapan Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
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.
Co-Authors Ananda, Gea Desri Yanto M. Faishal Akbar Athaillah Maria Prameswari, Fathia Andina Rachma Sari, Kartika Vivin Dwi Rizki Yevi Dwitayanti