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All Journal FINANCIAL : JURNAL AKUNTANSI Jurnal Riset Ekonomi dan Akuntansi
Naura Bilqis Tasyakurina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Siklus Anggaran Pendapatan dan Belanja Daerah (APBD) di Kecamatan Krian Sidoarjo Naura Bilqis Tasyakurina; Enjelly Talitha Callista; Audy Herlina Puspitasari; Natalia Dwi Wulandari; Fajar Syaiful Akbar
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: 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.v2i4.2538

Abstract

This study analyzes the Budget Cycle of Regional Revenue and Expenditure Budget (APBD) in Krian District, Sidoarjo, encompassing four main stages: planning, implementation, administration, and accountability. In the planning process, each work unit submits activities and budget needs that are verified before finalization by the Finance Subdivision Head. Challenges arise from discrepancies between planned and actual implementations in the field, necessitating quarterly evaluations. The implementation stage faces adjustments in expenditure priorities due to budget constraints from the central government. Administration involves the management of Financial Accountability Reports (SPJ) and the use of the SIPD and SIKDA systems, despite technical challenges. Financial reports are prepared periodically and verified by the Inspectorate and the Audit Board (BPK). Major challenges include asset recording that is often inconsistent with existing items, as well as difficulties in meeting routine budget needs. Although routine needs are typically met up to 90%, certain items such as travel expenses and salaries cannot be increased if the budget is insufficient. The effectiveness of the APBD cycle in Krian District is reflected in structured planning and flexible implementation, with periodic evaluations that uphold accountability and transparency. This study shows that with a good administration and reporting system, Krian District can overcome challenges and maintain focus on achieving the established development goals.
DETERMINANT OF FINANCIAL DISTRESS IN FOOD AND BEVERAGE COMPANIES Naura Bilqis Tasyakurina; Anik Yuliati
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.826

Abstract

This study aims to analyze and empirically test the effect of operating capacity, operating cash flow, and sales growth on financial distress in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. In particular, this study wants to determine the effect of each variable partially or simultaneously on the company's financial distress condition. The approach used in this research is quantitative with descriptive methods. The sample was selected using purposive sampling technique, so that 60 financial reports were obtained from a total of 251 reports in the population. Thus, the sample data to be used in this study amounted to 60 which were calculated based on the total observation period consisting of 20 food and beverage companies for the 2021-2023 period. The data used is secondary data which is analyzed using the panel data regression method with the help of Eviews 12 software. The results showed that operating capacity and sales growth have no significant effect on financial distress. However, operating cash flow has a negative and significant effect on financial distress. Simultaneously, the three independent variables, namely operating capacity, operating cash flow, and sales growth, have an effect on financial distress.
Co-Authors Anik Yuliati Audy Herlina Puspitasari Enjelly Talitha Callista Fajar Syaiful Akbar Natalia Dwi Wulandari