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KINERJA KEUANGAN SEBAGAI FAKTOR PENDUKUNG TRANSPARANSI DAN AKUNTABILITAS DALAM MEMBANGUN KEPERCAYAAN PUBLIK PADA (YKAKI) Lutfia; Sonny Fransisco Siboro; Anggita Dhea Pramono; Putri Eka Sari Purba; Fadlan Putra P.A
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 6 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Juni)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i6.562

Abstract

This study aims to explore the application of the principles of transparency and accountability in the management of public funds received by this social institution. This study uses a qualitative case study approach by analyzing YKAKI's 2023 financial report, and evaluating its impact on public trust. The results of the study show that YKAKI has demonstrated a good level of transparency through the preparation of financial reports audited by independent auditors on a regular basis, as well as the provision of clear information on the use of funds and program results. In addition, the application of the principle of accountability in financial management can also be seen from reporting in accordance with accounting standards for non-profit organizations, such as ISAK No.35 / No.335.
Analisa Anggaran Pendapatan pada PT Securindo Packtama Indonesia Secure Building Halim Tahun 2020 Sonny Fransisco Siboro; Armianti Sarita Devita; Anastasia Salempang; Eka Septya Ningsih; Shella Ambarita
Jurnal Rimba Riset Ilmu manajemen BisnisĀ danĀ Akuntansi Vol. 3 No. 2 (2025): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i2.1804

Abstract

This study aims to analyze the revenue budget of PT Securindo Packatama Indonesia in 2020. The purpose of this study is to evaluate the suitability between the planned budget and the realization of the company's revenue and to identify factors that influence revenue fluctuations. The type of research used is descriptive research with a quantitative approach. The results of the study indicate significant revenue fluctuations throughout the year which are influenced by operational activities, the number of projects, and the efficiency of vehicle use. There is a difference between the budget and the realization of revenue which indicates the need for improvement in budget preparation. Thus, the company is advised to conduct regular budget evaluations, use more accurate historical data, and improve the accuracy of operational projections.
Sistem Pengendalian Manajemen Pada Sektor Publik Ayu Dita Rahmawati; Sonny Fransisco Siboro; Liliany Mutiara Dewi Siahaan
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 1 No 5 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v1i5.214

Abstract

Penelitian ini bertujuan untuk menganalisis teori, praktik, dan penelitian terkini tentang sistem pengendalian manajemen di sektor publik. Penelitian ini mengumpulkan data dari berbagai sumber seperti buku, jurnal akademik, artikel akademik, dan website serta menggunakan metode tinjauan pustaka.