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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi
Desy Tri Santi Rahmadani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Akuntabilitas Dan Transparansi Terhadap Kinerja Instansi Pemerintah Daerah Kota Surabaya Desy Tri Santi Rahmadani; Maulidah Narastri
Akuntansi Vol. 2 No. 4 (2023): Desember : 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.v2i4.1498

Abstract

Abstract.This research aims to test the ability of Accountability and Transparency regarding the Performance of Regional Government Agencies at the Surabaya City Investment and PTSP Service. The population in this study were employees at the Surabaya City Investment and PTSP Service. The sampling techniquel in this relselarch was purposivel sampling with a total samplel of 72 relspondelnts. Collelcting relselarch data by distributing quelstionnairels to relselarch relspondelnts. Thel data analysis telchniquel useld in this relselarch is multiplel linelar relgrelssion analysis. Thel relselarch relsults found that both simultanelous and partial accountability and transparelncy had a significant positivel elffelct on thel pelrformancel of relgional govelrnmelnt agelnciels at thel Surabaya City Invelstmelnt and PTSP Delpartmelnt.
ANALISIS PERBANDINGAN KINERJA LAPORAN KEUANGAN ANTAR PERUSAHAAN DI BIDANG TELEKOMUNIKASI PADA TAHUN 2019-2021 Ayonda Hayyuani; Neneng Musyrifatul Amelia; Desy Tri Santi Rahmadani; Bella Ari Dwi Puspita K
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 1 (2023): Januari : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1678.07 KB) | DOI: 10.30640/inisiatif.v2i1.445

Abstract

The study aims to analyze financial performance comparisons using time series and cross section ratio analysis of the financial statements of the four similar companies in the telecommunications sector during the 2019-2021 period, with telecommunications company objects in Indonesia namely PT Telekomunikasi Indonesia, PT Smartfren Telekom Tbk, PT Bali Towerindo Sentra Tbk, and PT Axiata Tbk. The method used in this study is a qualitative descriptive method, where this method uses research to analyze, describe, and summarize various conditions, situations from which various data are collected. This research produces a comparative analysis of financial performance appraisal using financial ratio analysis, namely analysis of liquidity ratios, activity ratios, solvency ratios, and profitability ratios of PT Smartfren Telekom Tbk., PT Bali Towerindo Indonesia Tbk., PT Axiata Tbk., and PT Telekomunikasi Indonesia. Judging from these three financial ratios, the company can carry out its duties effectively and efficiently because the ratios show an increase in the company's performance in managing the sources of funds it has. However, the company's liquidity ratio cannot be said to have an effective performance because it is still at an abnormal number, namely number 1.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Kinerja Instansi Pemerintah Daerah Kota Surabaya Desy Tri Santi Rahmadani; Maulidah Narastri
Akuntansi Vol. 2 No. 4 (2023): Desember : 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.v2i4.1498

Abstract

Abstract.This research aims to test the ability of Accountability and Transparency regarding the Performance of Regional Government Agencies at the Surabaya City Investment and PTSP Service. The population in this study were employees at the Surabaya City Investment and PTSP Service. The sampling techniquel in this relselarch was purposivel sampling with a total samplel of 72 relspondelnts. Collelcting relselarch data by distributing quelstionnairels to relselarch relspondelnts. Thel data analysis telchniquel useld in this relselarch is multiplel linelar relgrelssion analysis. Thel relselarch relsults found that both simultanelous and partial accountability and transparelncy had a significant positivel elffelct on thel pelrformancel of relgional govelrnmelnt agelnciels at thel Surabaya City Invelstmelnt and PTSP Delpartmelnt.
Co-Authors Ayonda Hayyuani Bella Ari Dwi Puspita K Narastri, Maulidah Neneng Musyrifatul Amelia