Article Per Year (5 Year)
p-Index From 2021 - 2026
0.983
P-Index
This Author published in this journals
All Journal Tangible Journal Journal of Economics, Entrepreneurship, Management Business and Accounting Journal of Accounting, Economics, and Business Education
Astiti, Suci Putri
Unknown Affiliation
Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Tangible Journal

 1 
Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Dewan Perwakilan Rakyat Daerah (DPRD) Kota Makassar Astiti, Suci Putri; Agustin, Nur
Tangible Journal Vol. 9 No. 2 (2024): Vol. 9 No. 2, Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i2.539

Abstract

Penelitian ini bertujuan untuk untuk menganalisis Penerapan Sistem Pengendalian Intern Pemerintah (SPIP). Metode yang digunakan dalam penelitian yaitu metode deskriptif kualitatif, menggunakan data yang berupa kata- kata atau kalimat dengan teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi pada Dewan Perwakilan Rakyat Daerah (DPRD) Kota Makassar. Kemudian menganalisis dan membandingkan antara penerapan Sistem Pengendalian Intern Pemerintah yang telah diatur dalam Peraturan Pemerintah Nomor 60 Tahun 2008 dengan penerapan Sistem Pengendalian Intern Pemerintah yang terdapat pada Dewan Perwakilan Rakyat Daerah (DPRD) Kota Makassar. Hasil penelitian ini menunjukkan bahwa penerapan sistem pengendalian intern pemerintah pada Dewan Perwakilan Rakyat Daerah (DPRD) Kota Makassar berdasarkan unsur-unsur yaitu lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan pengendalian intern sudah berjalan dengan baik dan telah sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008.
Evaluasi Sistem Keuangan Desa (SISKEUDES) dalam meningkatkan Kualitas Laporan Keuangan di Desa Parak, Kecamatan Bontomanai, Kabupaten Kepulauan Selayar Astiti, Suci Putri; Hasim, Fiviyanti; Alfiani, Reski
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.695

Abstract

This study aims to evaluate the Village Financial System (SISKEUDES) in improving the quality of financial reports in Parak Village, Bontomanai District, Selayar Islands Regency. The research employed a descriptive qualitative method with data collection techniques consisting of interviews, observation, and documentation. The research informants included the Village Head, Village Treasurer, and financial staff who serve as SISKEUDES application operators. The findings indicate that the implementation of SISKEUDES has had a significant impact on the five stages of village financial management, namely planning, budgeting, administration, reporting, and accountability. The system produces financial information that is relevant, reliable, comparable, and understandable in accordance with the qualitative characteristics of financial statements as stated in the Government Accounting Standards (SAP). Thus, the quality of village financial reports has improved significantly, while strengthening transparency, accountability, and good governance at the village level.
Co-Authors Agustin, Nur Alfiani, Reski Hasim, Fiviyanti Irfan, Alfitha Putri Putri, Nurul Tanzilal Anugerah Sufardi Sufardi Syarah, Ira Cahyani