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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Kendali Akuntansi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi (JIMBE) Jurnal Relasi Publik Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Inovasi Bisnis Manajemen dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Kajian Ekonomi dan Akuntansi Terapan Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Riset Multidisiplin Edukasi AT-TAKLIM: Jurnal Pendidikan Multidisiplin
Sonny Fransisco Siboro
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pendapatan Asli Daerah (PAD) Dengan Anggaran Pendapatan Dan Belanja Daerah (APBD) Di Kabupaten Jombang Amanda Ardelia Putri; Sonny Fransisco Siboro; Elsa Safitri; Nabilla Aulia
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 3 (2024): July : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i3.1901

Abstract

The aim of this research is to examine the relationship between the percentage of Original Regional Income (PAD) and the percentage of the Regional Revenue and Expenditure Budget (APBD) in Jombang Regency. The data analysis method used is a qualitative descriptive method that collects secondary data from official sources, such as local government financial reports. The research findings show that there has been a fluctuation in the ratio of PAD to APBD in Jombang Regency within the specified period. One of the implications of this research is the importance of increasing Original Regional Income as a source of original regional income for local governments in managing the APBD.
Peran Akuntansi Sektor Publik dalam Perencanaan Anggaran pada Kinerja Keuangan Daerah Kota Depok Tahun 2022 Inayah Putri Kurniati; Sonny Fransisco Siboro; May Angeli; M. Adnan Vero W.
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1995

Abstract

This research aims to determine the role of public sector accounting in regional financial performance budget planning in Depok City. The research used qualitative methods, the results obtained in this research were that the regional financial performance of Depok City experienced an increase in the realization of regional income in 2022.
Peran Pengawasan Internal Dalam Upaya Pencegahan Kecurangan Akuntansi Sektor Publik Devi Savira; Sonny Fransisco Siboro; Shalshabila Shafa
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.2003

Abstract

Internal supervision plays a crucial role in preventing fraud that occurs in the public accounting sector (ASP) in Indonesia. Fraud is a serious problem that can harm various parties, both financially and in terms of reputation. This research technique reviews various aspects related to the internal supervision/control system, the role of internal audit, and other aspects or factors that contribute to efforts to prevent fraud. Through method techniques from a literature review, this study can be concluded, and analyze the results of related research, which highlights the importance of the whistleblowing system, implementation (e-procurement), and internal supervision/control system (SPI) as part of prevention strategy. The main findings show that internal control is very effective and significant in reducing the possibility of fraud. Meanwhile, a good internal supervision/control system (SPI) will play a very important role in protecting assets and maintaining the integrity of financial reports. The implications of this research objective can provide guidance for organizations to strengthen corporate financial governance and increase effectiveness in facing fraud challenges in the future.
Penerapan Standar Akuntansi Pemerintah (SAP) Untuk Meningkatkan Efektivitas Penganggaran Di Kementerian Tia Fahda Absyari; Sonny Fransisco Siboro; Maulida Hasanah; Rianyta Tanjung
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.1959

Abstract

The Indonesian government executes Government Bookkeeping Measures (SAP) to extend straightforwardness and responsibility in state financial management. One of the most goals of actualizing SAP is to extend the adequacy of budgeting in ministries. Executing SAP in government bookkeeping benchmarks is an imperative step to extend the viability of budgeting in services. This consider or extend centers on actualizing SAP to disentangle the budgeting prepare within the service. This may include joining arranged costs with the budget, overseeing the budget in different ways, and utilizing SAP highlights such as the budget discharge work.
Peran Kedudukan Akuntansi Keuangan Daerah Dalam Pengelolaan Keuangan Daerah Yang Efektif Maharani Safitri; Sonny Fransisco Siboro; Amara Kasih Ariningrum; Muhammad Arul Andreandra
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1911

Abstract

This research aims to thoroughly examine how accounting is viewed and applied in the regional financial framework. This type of research uses a literature study in the form of a qualitative approach. The results of this study indicate that the effective application of AKD in accordance with SAP is the key to realizing open, accountable, and sustainable regional financial management.
Analisis Laporan Realisasi Anggaran Pendapatan Daerah pada Pemerintah Kota Malang Tahun 2021 – 2023 Anastasya Amara Salsabila; Sonny Fransisco Siboro; Yunita Tri Damayanti; Fitrah Sarah Maryanti
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 3 (2024): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i3.3706

Abstract

This study analyzes the Regional Revenue of the Malang City Government for the 2021-2023 Fiscal Year based on the Budget Realization Report. This research uses quantitative description analysis with the concept of financial ratio calculation. Secondary data from the official website of the Malang City Government, https://malangkota.go.id, is used to calculate these financial ratios. The method is carried out by considering the performance indicators of regional financial management of the Malang City Government using five indicators: 1) Revenue Budget Variance Analysis 2) Financial Ratio Analysis of Degree of Decentralization 3) Regional Financial Dependency Ratio 4) Effectiveness Ratio 5) Efficiency Ratio. The results of this study are the Malang City Government is increasingly decentralizing decisions and authority to lower levels. Regional dependence on external assistance is decreasing. There is a change in performance. And the Malang City Government needs efforts to minimize waste, maximize the use of money, and improve organizational efficiency to achieve the desired results.
Penerapan Strategi Value For Money (3E) dalam Meningkatkan Kinerja Pemerintah Daerah Kota Jakarta Tahun 2022 Zanneta Althaf Nabila; Sonny Fransisco Siboro; Tasya Derdameisya Aurelia; Mochamad Fachrizal Yusuf
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 3 (2024): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i3.3717

Abstract

This study explores the use of Value for Money (VFM) strategies to improve local government performance of Jakarta City in 2022. Using qualitative research methods, datal was collectedl through lin-depthl interviews andl document analysis. Thel results show thatl VFM has improved local government performance in managing budgets and resources, enabling better service provision to residents. The findings highlight the importance of efficiency, effectiveness and accountability in public financial management, and emphasize the potential of VFM strategies to improve public sector performance.
Analisa Laporan Realisasi Anggaran RSUD Prov. NTB dalam Meningkatkan Nilai Ekonomi, Efektivitas dan Efisiensi Keuangan BLUD Tahun 2020-2022 Nabila Izzaturrahmah Marasabessy; Sonny Fransisco Siboro; Nisa Hanifah; Raihan Syahrain
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 3 (2024): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i3.3732

Abstract

This research uses quantitative descriptive analysis to collect data, compare it with regulations, examine the advantages and disadvantages of the budget preparation process and realization reports, and draw conclusions. Results of calculations of economic ratios, efficiency and effectiveness of BLUD RSUD Prov. NTB for 2020-2022 is presented in tabular form. This discussion includes a comparison of economic ratios, efficiency and effectiveness for the relevant budget year. Analysis of the provincial hospital budget realization report. NTB is carried out to increase the economic value, effectiveness and financial efficiency of BLUDs with a focus on good governance and value for money. The analytical method used is descriptive analysis using secondary data from the Renja document and the Provincial Regional Hospital BLUD Budget Realization Report. NTB. This research aims to understand the process of preparing budgets and realization reports for the Provincial Regional Hospital. NTB to achieve community welfare through effective and efficient public sector budget management. By paying attention to economic ratios, efficiency and effectiveness in budget implementation, RSUD Provincial. NTB can identify areas that need to be improved to achieve better financial performance and provide optimal health services to the community.
Analisis Sistem Penganggaran Berorientasi Kinerja di Pemerintahan Provinsi Jawa Barat dan DKI Jakarta Putri Apriliani; Sonny Fransisco Siboro; Nabila Putri Untawijaya; Radiatul Adawiyah
Jurnal Relasi Publik Vol. 2 No. 3 (2024): Agustus : Jurnal Relasi Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrp-widyakarya.v2i3.3362

Abstract

This study set out to ascertain whether the provincial governments of West Java and DKI Jakarta will adopt a performance-oriented budgeting approach. A case study using a qualitative methodology is the research technique employed. This study makes use of secondary data that is comparative-analyzed from a variety of literary sources, including government publications, news articles, and journals. The results of this exploratory inquiry demonstrate that a full paradigm shift in the issue between legislative and executive policies that result in system change is still lacking in consistency and completeness. This is because old procedures are being used, and their size and cost requirements are unclear. What is needed is an integrated monitoring system that, with the support of regional leaders and without any sectoral ego among field agents, other areas could adopt. Then, greater budget transparency must keep pushing government organizations to use faster, higher-quality electronic procurement of products and services, or e-procurement (e-proc).
Analisis Kinerja Keuangan Pemerintahan Daerah Berdasarkan Metode Value For Money Pada Pemerintahan Kota Surakarta Tahun 2020-2022 Muhammad Awwallu Rizqi; Sonny Fransisco Siboro; Fikri Ramadhan; Jonathan Gracia Hutagalung
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3726

Abstract

The purpose of this research is to measure the financial performance of Surakarta City Local Government using the value for money approach. A qualitative descriptive approach was used in this research. Postpositivist research utilizes natural conditions, with the researcher as the main instrument. Based on the data, the financial performance of the Surakarta City Government was evaluated using economic ratios in 2020-2021, and with an overall average of 85.28%, it fell into the economic category. In terms of efficiency, it is measured by the efficient ratio from 2020-2022 with an overall average of 96.24% but in 2020-2021 which is included in the efficient category and in 2020 it is not included in the efficient category. From the effective side, it is measured by the effective ratio from 2020-2022 with an overall average of 98.74% but only in 2020 which is not included in the effective category and the following year 2021-2022 is included in the effective category.
Co-Authors Adella Yudanti Afifah Bilqis Alya Rahmawati Amanda Ardelia Putri Amara Kasih Ariningrum Anastasia Salempang Anastasya Amara Salsabila Anatassya Sagita Oktaviola Anggita Dhea Pramono Anila Ambarani Armianti Sarita Devita Ayu Dita Rahmawati Devi Savira Dwi Ajeng Riyanti Eka Septya Ningsih Elsa Safitri Fadlan Putra P.A Fahri, Muhammad Dwi Fikri Ramadhan Firda Rahma Dani Fitrah Sarah Maryanti Fitria Maulida Rahma Frida Aprilia Inayah Putri Kurniati Jihan Syafitri Jonathan Gracia Hutagalung Liliany Mutiara Dewi Siahaan Lutfia M. Adnan Vero W. Maharani Safitri Maulida Hasanah May Angeli Meila Eka Abdillah Mochamad Fachrizal Yusuf Muhammad Arul Andreandra Muhammad Awwallu Rizqi Mutia Shafa Sejati Nabila Izzaturrahmah Marasabessy Nabila Putri Untawijaya Nabilla Aulia Nanda Apriliyani Nisa Hanifah Nuraini Septiani Putri Apriliani Putri Eka Sari Purba Putri Nurlailia Agustina Radiatul Adawiyah Raihan Syahrain Rianyta Tanjung Satriya Romadhan Savika Aulia Shalshabila Shafa Shanty Nurrochma Kusuma Putri Shella Ambarita Shintya Nuraliza Kusuma Putri Siti Vidia Regita Cahyani Syalum Fajrin Tia Fahda Absyari Verliana Diva Widodo, Anggoro Adji Wiwin Veberlina Hia Yunita Tri Damayanti Zanneta Althaf Nabila