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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Dharma Bakti
Marlina, Luh Sri
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Edukasi Penyusunan Laporan Keuangan UMKM Pada Usaha Sokasi di Kabupaten Buleleng Solikin, Akhmad; Marlina, Luh Sri; Dita Prabhayanti, Desak Putu
DHARMA BAKTI Dharma Bakti-Vol 5 No 2-Oktober 2022
Publisher : LPPM IST AKPRIND Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34151/dharma.v5i2.4023

Abstract

SMEs entrepreneurs could use gadget to promote their businesses, to communicate with consumers and suppliers, and to sale. In addition, the SMEs entrepreneurs could also utilize their gadgets to compile financial reports by using free applications available in the market. This article reports a community empowerment activity in order to help SMEs assemble financial report by using Akuntansi UKM application. A partner for the community empowerment activity is an entrepreneur of sokasi craft which is located in Buleleng District, Bali Province. For the education activity, a poster was created to help explain benefits and importance of financing reports, types of financial reports, and separation between private and business money. More detailed explanation for accounting processes is presented in a video which is then uploaded to social media.
Accountability and fiscal transfer: The perfect duo for enhancing the regional economy Bakri, Muhammad Rafi; Putu Permana Bagiada; Yogantari, Ni Luh Rosinta; Marlina, Luh Sri
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 1 (2024): JTAKEN Vol. 10 No. 1 June 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i1.1639

Abstract

Each region in Indonesia receives varying amounts of fiscal transfers from the central government, influenced by regional characteristics and accountability. This study examines the impact of fiscal transfers with accountability as a catalyst for the economic growth of Indonesia's regions proxied by gross regional domestic income. The independent variables are the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH), while accountability as control variables proxied by BPK audit findings, bureaucratic reform (RB), SAKIP, and APIP scores. Data from 34 provinces over 2016-2020 (170 observations) were analyzed using a fixed effects model and Panel Corrected Standard Error regression. This research fills a gap by examining the simultaneous effects of fiscal transfers on economic growth. The findings indicate that fiscal transfers significantly impact regional economies. The DAK has the highest effect, followed by DBH and DAU. Accountability, measured by APIP, SAKIP, RB scores, and BPK audit findings, is essential for efficient use of transfer funds. BPK audit findings negatively impact the regional economy, underscoring the need for regional governments to improve accountability to optimize central government transfers and support economic growth. Thus, fiscal transfers and accountability are pivotal for enhancing regional financial management and economic performance.
Co-Authors Akhmad Solikin Bakri, Muhammad Rafi Dita Prabhayanti, Desak Putu Putu Permana Bagiada Yogantari, Ni Luh Rosinta