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All Journal Accounting and Management Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI)
Fandi Prasetya
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Kinerja Pengelolaan Keuangan Pemerintahan Kota Surabaya Selya Budi Juliana; Septiana Dinda Aulia; Indah Ayu Oktavia; Maulidia Mawanti; Sifa Cahya Maula; Fandi Prasetya
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10655

Abstract

This research was conducted with the aim of examining the financial management performance of the Surabaya City Regional Government. By using quantitative descriptive research methods. And using secondary data sources, namely the Surabaya City Budget Realization Report (LRA) 2018 - 2022. In analyzing the performance of researchers using the independence ratio, compatibility ratio, growth ratio, and effectiveness ratio. Based on the results of the study, it was found that the ratio of regional financial independence of the Surabaya City Government in 2018-2022 was categorized as high. However, the calculation of the compatibility ratio analysis of capital expenditure compared to operational expenditure shows that there is no compatibility. The ratio of regional financial growth of the Surabaya City government is also still in the low category. and for the effectiveness ratio of Regional Original Revenue (PAD) Surabaya City is still running quite effectively. However, this study still has limitations, namely in the use of data sources which are limited to financial statement data two years before the pandemic, during the pandemic, and two years after the pandemic. With these limitations, further research is expected to expand the observation period and discuss in more detail the financial performance of local governments using qualitative methods.
The Journey of Indonesian Government Accounting Fandi Prasetya
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 1 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i1.3954

Abstract

From 1974 to today, Indonesia has undergone many periods of financial management reform. Financial management reform is necessary for a country to attain excellent governance. The crisis that happened in 1997 prompted the adoption of good Governance in Indonesia. The 1997 financial crisis revealed the inadequate management of public finances up until that point. Thus, the Indonesian government began to recognize excellent governance gradually. Government Accounting Standards are the first step towards achieving excellent Governance (SAP). In Government Regulation 71 of 2010, Accrual-based SAP is the proper SAP for implementing good governance. Government Regulation No. 71 of 2010 implements Law No. 17 of 2003 About the Financial Country. Using the accrual method is anticipated to enhance the transparency of financial reporting and the government's public accountability. This type of qualitative descriptive research seeks to comprehend how the transition from pre-reform to the post-reform application of Government Accounting Standards happened. Through a literature search, the data for this investigation were acquired
Co-Authors Indah Ayu Oktavia Maulidia Mawanti Selya Budi Juliana Septiana Dinda Aulia Sifa Cahya Maula