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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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Analisis Value for Money terhadap Kinerja Keuangan Pemerintahan Kota Depok Tahun Anggaran 2021-2023 Verliana Diva; Sonny Fransisco Siboro; Anila Ambarani; Adella Yudanti
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.534

Abstract

The aim of this research is to evaluate the financial performance of the Depok City Government in 2021-2023 based on value for money, namely in terms of economy, efficiency and effectiveness. The qualitative descriptive analysis method was used to carry out the analysis in this research. The performance of the Depok City Government is a source of output used to calculate efficiency values. The calculation compares input and output. While the output is the performance that has been achieved by the Depok City Government, the input is the economic value that has been obtained and the calculation of the effectiveness value is based on a comparison between the outcome and the output. Research findings show that the Depok City Government operated very economically from 2021 to 2023 based on its financial performance. The research findings indicate that the financial performance of the Depok City Government in terms of economic and effectiveness for the fiscal years 2021-2023 demonstrate stability, with an average achievement of 85.53% and 103.21% respectively. However, in terms of efficiency, the financial performance of the Depok City Government shows instability, with an average achievement of 84.44%. Therefore, the Depok City Government needs to make improvements to ensure that the efficiency level remains within a stable range.
Analisis Kinerja Keuangan Menggunakan Metode Value for Money Pada Pemerintahan Kabupaten Bogor Tahun 2022 Shanty Nurrochma Kusuma Putri; Sonny Fransisco Siboro; Afifah Bilqis; Siti Vidia Regita Cahyani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.637

Abstract

Thex Bogorx Regency Governmentxneedsx tox analyzex financialx performancex usingx thex Valuex Forx Moneyx methodx tox ensurex thatx eachx financialx unitx spentx providesx optimalx valuex forx thex community.x Thex methodx usedx isx descriptivex quantitative.x Thex populationx inx thisx studyx isx thex Bogorx Regencyx Governmentx Budgetx Realizationx Reportx inx 2022.x Calculationx ofx financialx performancex usingx thex economicx levelx showsx thatx inx 2022,x thex financialx performancex ofx thex localx governmentx hasx increasedx withx ax ratiox ofx 93.51%,x thisx showsx thatx inx managingx thex governmentx budgetx asx muchx asx possiblex tox achievex thex plannedx program.x Thex calculationx ofx performancex atx thex efficiencyx levelx reachesx 86.23%,x thisx showsx thatx thex governmentx canx usex thex leastx resourcesx tox achievex thex mostx goals.x Atx thex effectivenessx level,x itx isx consideredx ineffectivex withx ax calculationx ratiox ofx 98.41%.x
Analisis Kualitas Pelayanan Pengguna KIS Pada Pusat Kesehatan Masyarakan (Puskesmas) Di Beberapa Kabupaten Bogor Putri Nurlailia Agustina; Sonny Fransisco Siboro; Syalum Fajrin; Anatassya Sagita Oktaviola
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2642

Abstract

Quality of service is a focus on meeting customer expectations. Customer satisfaction is the primary goal of quality service. BPJS Health is a body that moves in the field of social security of Health. The aim of this study is to analyze the quality of BPJS health services in the puskesmas. Quality of service is physical proof, reliability, responsiveness, assurance and certainty, and empathy. This research is a descriptive method and a quantitative method. Data collection is carried out by dissemination of questionnaires to respondents, websites from various related sources. Sampling method is purposive sampling. Research results show that physical evidence, reliability, responsiveness, assurance and certainty, and empathy have a good percentage. However, this research suggests that the quality of service should be further improved by not distinguishing patients with BPJS or cash, implementing services according to health standards, improving hygiene at the practice, comfort especially for the elderly, providing information in detail and clearly, enhancing cooperation with hospitals so that more medical personnel, a friendly and polite attitude to be observed. Factors contributing to the low quality of services include lack of human resources and facilities, as well as lack of coordination between primary and higher levels of health care. This research provides important insights for improving the quality of health services in Puskesmas, especially for users of KIS in Bogor District.
Analisa Realisasi Anggaran Belanja Pada Pemerintah Kota Depok Tahun 2021 – 2022 Mutia Shafa Sejati; Sonny Fransisco Siboro; Nanda Apriliyani; Savika Aulia
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i2.157

Abstract

When it comes to the management of any institution including the government, the budget and the Budget Realisation Report (BRA) are two important components. For the purpose of evaluating the government's financial performance, the published LRA can provide important information. The LRA financial statements, which show the realisation of revenues, expenditures, and financing, can be used to test the content of the document. The purpose of this study is to determine and evaluate the realisation of the Depok City Government's expenditure budget in 2021-2022. In this study, a descriptive quantitative methodology is used, using analytical methods such as expenditure variance analysis, growth, compatibility, and efficiency. The results of the analysis show that there will be a considerable increase in the expenditure growth ratio in 2022, as well as an increase in expenditure realisation and variance. The Depok City Government has managed its expenditure effectively in this regard.    
Analisis Kinerja Keuangan Pemerintahan Daerah Berdasarkan Value Money Pada Pemerintah Kota Bandung Tahun 2020-2022 Satriya Romadhan; Sonny Fransisco Siboro; Shintya Nuraliza Kusuma Putri; Wiwin Veberlina Hia
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.258

Abstract

This research aims to analyze the financial performance of Bandung Metropolitan City based on the concept of Value for money from 2020 to 2022 by considering economic, efficiency and effectiveness perspectives. The use of this research method is Descriptive Qualitative Analysis Method. The analysis method used includes financial data regarding the city's income, expenditure and investment during this period. This study uses an evaluative approach to assess the efficiency of regional financial management and its impact on the regional economy. The results showed that the financial performance of the Bandung City Government was able to maintain its economic index. In terms of efficiency, the financial performance of Bandung City Government from 2020 to 2022 is less stable. This shows that the Bandung City Government basically needs to minimize the use of resources and again increase efficiency. In terms of effectiveness, it is clear that the Bandung City Government has been able to implement the applicable standards for three years.
Pengaruh Kualitas Produk Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Di SiCangkir Coffee Fahri, Muhammad Dwi; Frida Aprilia; Sonny Fransisco Siboro
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 2 No. 4 (2024): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v2i4.111

Abstract

The purpose of this study was to determine (1) the effect of product quality on consumer satisfaction in a cup of Coffee (2) the effect of service quality on consumer satisfaction in a cup of Coffee (3) the effect of product quality and service quality on consumer satisfaction in a cup of Coffee. This study was conducted on a cup of Coffee using quantitative descriptive method. The sample in this study amounted to 100 respondents coffee cup consumers. Data collection technique is by filling out a questionnaire through google form with some questions, then processed using SPSS 26. The results of the T-test showed that there is no partial influence between product quality and consumer satisfaction and there is a partial influence between the quality of service to consumer satisfaction. Simultaneous influence between product quality and service quality on consumer satisfaction. which means that product quality and service quality have a simultaneous influence on consumer satisfactionThe purpose of this study was to determine (1) the effect of product quality on consumer satisfaction in a cup of Coffee (2) the effect of service quality on consumer satisfaction in a cup of Coffee (3) the effect of product quality and service quality on consumer satisfaction in a cup of Coffee. This study was conducted on a cup of Coffee using quantitative descriptive method. The sample in this study amounted to 100 respondents coffee cup consumers. Data collection technique is by filling out a questionnaire through google form with some questions, then processed using SPSS 26. The results of the T-test showed that there is no partial influence between product quality and consumer satisfaction and there is a partial influence between the quality of service to consumer satisfaction. Simultaneous influence between product quality and service quality on consumer satisfaction. which means that product quality and service quality have a simultaneous influence on consumer satisfaction.
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.
Analisis Laporan Realisasi Anggaran untuk Menilai Kinerja Keuangan Pemerintah Provinsi DKI Jakarta Tahun 2021-2023 Widodo, Anggoro Adji; Dwi Ajeng Riyanti; Firda Rahma Dani; Meila Eka Abdillah; Sonny Fransisco Siboro
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 5 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i5.4735

Abstract

One of the most critical components in regional governance is local government finance. District or city governments are required to submit reports on their financial accountability to evaluate their performance in carrying out their duties. A tool that can be used to assess the financial performance of local governments is by calculating financial ratios from the budget realization reports. This study aims to analyze whether the budget realization performance aligns with the established development goals and priorities and to detect potential deviations or wasteful spending in the DKI Jakarta province during the 2021–2023 period. The data used is secondary data sourced from the annual financial reports of the DKI Jakarta Provincial Government from 2021 to 2023. The method applied is quantitative descriptive analysis, focusing on the Budget Realization Report (LRA) found in the Regional Government Financial Report (LKPD) of the DKI Jakarta Province, particularly in the expenditure analysis aspect. The research results indicate that the financial performance has an independence ratio categorized as participatory, an effectiveness ratio categorized as fairly effective, an efficiency ratio categorized as less efficient. Therefore, it is recommended that the DKI Jakarta Provincial Government allocate regional spending proportionally, explore the potential of regional original income, and enhance supervision over the use of the State Budget (APBD).
ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS DALAM MENILAI KINERJA KEUANGAN PADA PT ULTRAJAYA MILK INDUSTRY TBK PERIODE 2020 – 2024 Alya Rahmawati; Sonny Fransisco Siboro; Fitria Maulida Rahma; Jihan Syafitri; Nuraini Septiani
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 6 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Juni 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i6.448

Abstract

Penelitian yang dilakukan oleh pencliti ini bertujuan guna menganalisis laporan keuangan dengan mcnggunakan rasio Iikuiditas dan profitabilitas pada PT Ultrajaya Milk Industry Tbk dari periode 2020 sampai dengan periode 2024 untuk melihat bagaimana kinerja keuangannya selama 5 tahun terakhir. Penelitian ini merupakan peneIitian deskriptiif kuantitatif dan sumberdata yang diperoleh adalah data sekundcr berupa laporan keuangan PT Ultrajaya Milk IndustryTbk tahun 2020-2024 yang didapatkan dari situs resmiBursa Efek Indonesia (BEI) yang telah dipublikasikan. Teknik pengumpulandata dalam penelitian ialah dokumcntasi, jurnal, buku, dan mengakses web dan situs-situs yang berhubungan dengan penelitian yang diteliti. Hasil penelitian yang diperoleh bahwa rasio likuiditas perusaahan jika dilihat dari perhitungan Current Ratio (CR), Qiuck Ratio (QR), dan Cash Ratio, maka kinerja keuangan perusahaan dinyatakan baik dan mampu melunasi hutang jangka pendeknya. Sedangkan dilihat dari perhitungan rasio profitabilitas yang terdiri dari Net Profit margin (NPM), Return On Asset (ROA), dan Return On Equity (ROE), kinerja keuangan perusahaan dinyatakan kurang baik dan tidak stabil.
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