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Intihanah, Intihanah
JURNAL AKUNTANSI DAN KEUANGAN

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EVALUASI PENERAPAN PERATURAN PEMERINTAH NO.71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA LAPORAN OPERASIONAL BPKAD KABUPATEN KONAWE Dharmawati, Tuti; Intihanah, Intihanah; Trisilia, Putri Harum Sari
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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ABSTRACTThis study aims to determine the implementation of operational reports BPKAD Konawe District has in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual on been applied properly.This research was conducted at BPKAD Kabupaten Konawe. Data in this research are primary data and secondary data. Primary data obtained from interview and secondary data in this research is Operational Report for fiscal year 2016. Data analysis method used is descriptive analysis method is a method that describes in advance about the recording, recognition, and reporting of burden .The results of this study indicate that BPKAD Kabupaten Konawe in preparing operational reports in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual. This can be seen from the results of recording, recognition, and reporting of the LO-load on the Regional Management and Asset of Konawe Regency which has been in accordance with Government Regulation No. 71 of 2010 on Accounting Standards Based on Accrual Government. Keywords: Accrual Base, Operational Report. 
ANALISIS DERAJAT KEUANGAN DAERAH DALAM MENDUKUNG DESENTRALISASI FISKAL DI KOTA KENDARI Abdullah, Muntu; Intihanah, Intihanah; Albasri, Muhammad Adam
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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This study aims to determine the degree of fiscal decentralization fiscal decentralization support able kendari period 2010-2014. Fiscal ability already kendari city meets the needs fiscal period 2010-2014. This type of study using is a quqntitative study using secondary data. Descriptive data analiysis method to define the degree of fiscal decentralization, needs fiscal, fiscal capacity, independence.The results showed thet the degree of fiscal decentralization in kendari city in the 2010-2014 period is still relatively less, with the percentage of 13,38% and fiscal need to be relatively les. This shows the lower the fiscal needa of a region can be said that the more efficient  financing Fiscal decentralization degree fiscal support is still lacking, this can be proved by the degree of fiscal decentralization kendari city with an averge of 13,38% so classified is still lacking. Fiscal need kendari city has an averge index of 12.02 service then this shows that financing is still relative lacking.
EVALUASI SISTEM PENATAUSAHAAN PENERIMAAN KEUANGAN DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KOTA KENDARI Intihanah, Intihanah; Tamburaka, Sulvariani; Sari, Dwi Novita
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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ABSTRACT The research aims to determine the financial administration system reception area on Badan Pengelola Keuangan dan Aset Daerah Kendari has been applied in accordance with Regulation No. 21 Year 2011. Data collection techniques used in this study is documentation and interviews . This research uses descriptive analysis methodThe results of this study showed that administration of financial reception area has been equipped with a document SKP / SKR, Certificate of Proof of Payment, Credit Note STS and in accordance with Regulation 21 of 2011. Where, treasurer shall administer the reception had to use a letter of deposit (STS) has been authorized by the Bank and by STS, treasurer reception reports administratively reception.Keyword : Local Finance Revenue, Administration,Evaluation
PENGARUH PARTISIPASI ANGGARAN DAN GOOD GOVERNANCE TERHADAP KINERJA PEMERINTAH DAERAH (STUDI PADA DINAS KESEHATAN KOTA KENDARI) Intihanah, Intihanah; Muthia, Nur Afifa
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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ABSTRACT This study aimed to examine the effect of the Budget Participation and Good Governance on the Performance of Local Government in the Health Department Kendari. The population are used in this study that all employees at the Department of Health Kendari amounted to 93 people, where the number of samples amounted to 32 people. The samples in this study using purposive sampling technique. Data analysis method used is multiple linear regression test such as t test and F test  with used computer program SPSS 20 for windows.The result of this study show that in partially, budgetary participation and good governance have a positive and significant effect on the performance of local government on Health Department Kendari. In simultaneously, independent variables namely budgetary participation and good governance have a significant effect on the performance of local government on Health Department Kendari. Coefficient determination test showed the value of R Square of 0.391, this shows that the ability of independent variables in explaining the dependent variable is quite good with the coefficient of determination of 39.1%, while the remaining 60.9% is explained by other variables not examined.Keywords: Budgetary Participation, Good Governance, and Performance of Local Government.
Co-Authors Albasri, Muhammad Adam Dharmawati, Tuti Muntu Abdullah, Muntu Muthia, Nur Afifa Sari, Dwi Novita Tamburaka, Sulvariani Trisilia, Putri Harum Sari