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All Journal Reviu Akuntansi dan Bisnis Indonesia Bussman Journal : Indonesian Journal of Business and Management Pajak dan Manajemen Keuangan Jurnal Pengabdian Masyarakat Indonesia NETIZEN (JOURNAL OF SOCIETY AND BUSSINESS)
Widyaningsih, Ria Ekanindya
Universitas Terbuka
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PERAN SOSIAL MEDIA DALAM MENINGKATKAN PARTISIPASI PUBLIK DALAM PROSES PERENCANAAN ANGGARAN DI KOTA SEMARANG Widyaningsih, Ria Ekanindya
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 3 (2024): Bussman Journal | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v4i3.322

Abstract

This study aims to analyze the influence of social media users on government budgeting in the City of Semarang, considering the mediating role of public trust and the moderating roles of social media users' perceptions and the ease of social media usage. The population of this study consists of all residents of the City of Semarang, with a total of 400 respondents. Data collection was conducted by distributing questionnaires online and randomly via Instagram and WhatsApp platforms. The analysis technique used is Structural Equation Modeling-Partial Least Square (SEM-PLS) to test direct, indirect, and moderation effects. The results indicate that social media users have a direct influence on budgeting, with significant roles played by the moderating variables of users’ perceptions of social media and the ease of social media usage. The variable of users’ perceptions of social media moderates by strengthening the influence of social media users on budgeting, whereas the ease of social media usage moderates by weakening the influence, although still significant. Social media users also have an indirect positive and significant influence on budgeting through the mediating variable of public trust, meaning that public trust in the government during the budgeting process can be enhanced through interactions or transparency facilitated by social media users. In the structural model testing, the Adjusted R-Square value is 0.295, indicating that the model's ability to explain the budgeting variable (endogenous) is relatively low, with the remaining influence attributed to other independent variables not measured in this study. Future research is recommended to include other variables that may influence budgeting and to adopt a qualitative approach to explore the relationships among the variables found
Penguatan Kapasitas Badan Usaha Milik Desa (BUM Desa) dalam Rangka Optimalisasi Keputusan Investasi di Kabupaten Serang Ria Ekanindya Widyaningsih; Krist Setyo Yulianto; Halim Dedy Perdana
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 4 No. 2 (2025): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v4i2.5745

Abstract

This Community Service (PkM) activity aims to increase the capacity of Village-Owned Enterprises (BUM Desa), especially Village Financial Institutions (LKD), in making safe, rational, and sustainable investment decisions in the Serang Regency area. The main problems faced by BUM Desa include limited understanding of investment instruments, risk management, and adequate investment feasibility analysis capabilities. To answer these challenges, this activity was carried out online through a collaboration between the State Financial Polytechnic STAN and the Open University, with a participatory socialization approach. The speakers came from the Directorate General of Financing and Risk Management (DJPPR) of the Ministry of Finance and Bank Rakyat Indonesia Danareksa Sekuritas, who provided practical and strategic insights related to village investment. The results of the activity showed a significant increase in participants' investment literacy, the formation of strategic networks between stakeholders, and a high commitment to the application of knowledge at the village institutional level. The evaluation showed that 92% of participants experienced an increased understanding of investment and risk management concepts, while 90% expressed readiness to apply the knowledge gained in institutional practice. These findings indicate that the digital approach is able to reach rural communities widely and effectively, despite methodological limitations such as the duration of implementation and the lack of direct interaction. Overall, this activity represents an effective model of academic and practical collaboration in supporting people-based economic development at the village level. It is hoped that this activity will be the foundation for the development of a sustainable village investment literacy program, as well as strengthen the role of Village BUM as a driving force for the local economy that is resilient and adaptive to financial market dynamics.
Pengaruh Inovasi Digital terhadap Akuntabilitas Pengelolaan Keuangan Daerah di Kabupaten Purbalingga Andimulu Hayu Fatimah; Ria Ekanindya Widyaningsih
Pajak dan Manajemen Keuangan Vol. 3 No. 1 (2026): Februari : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i1.2144

Abstract

This study aims to analyze the impact of digital innovation on financial management in Purbalingga Regency, focusing on two main systems: the Regional Government Information System (SIPD) and the Village Financial System (SISKEUDES). Digital innovation is considered important to enhance transparency, efficiency, and accountability in public financial management (Lips, 2020; Agostino, Bracci, & Steccolini, 2022). The method used is a qualitative approach with a case study supported by in-depth interviews with application users and previous research (Daffa, 2024; Nadaa & Priyanti, 2023). The findings show that the use of SIPD and SISKEUDES has successfully increased transparency and efficiency in financial reporting in Purbalingga through data integration and public access to information. However, technical issues, limited human resources, and lack of inter-agency cooperation remain obstacles. Efforts by the local government, such as routine training, system updates, and digital literacy improvement, have strengthened digital-based financial governance. Overall, this study shows that the success of digital innovation in public financial management is influenced not only by technology but also by institutional readiness, a culture of transparency, and community involvement in overseeing regional financial management.
ANALISIS EFISIENSI DAN EFEKTIVITAS PENGELOLAANKEUANGAN KABUPATEN SIDOARJO TAHUN 2022,2023 DAN 2024 Grace Victress Gabriel Belen; Ria Ekanindya Widyaningsih
NETIZEN: JOURNAL OF SOCIETY AND BUSSINESS Vol. 2 No. 6 (2025): JUNI
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the eficiency and efectiveness of financial management in the Sidoarjo Regency Government during the fiscal years 2022, 2023, and 2024. A descriptive quantitative approach was employed by calculating eficiency and efectiveness ratios based on budget realization reports. The results show that the level offinancial eficiencyfluctuated: it was classified as highly ineficient in 2022 (107.66%),fairly eficient in 2023 (83.88%), and less  eficient  in  2024  (98.46%).  Meanwhile,   the  level  of  efectiveness  showed  positive performance,  with  very  efective  outcomes  in  2022  (101.18%)  and  2024  (104. 77%),  and moderately  efective  results  in  2023  (81.07%).  These findings  indicate  improvements  in financial governance in terms of eficiency and stability in achieving regional revenue targets. The results are in line with the theory of eficiency by Mahmudi (2016), which emphasizes the optimal use of resources  to produce  maximum  output, and the  theory  of efectiveness  by Mardiasmo (2009), which highlights the achievement of planned objectives. Therefore, the financial management of Sidoarjo Regency is considered to be improving and increasingly aligned with the  principles of good governance in public financial management.
Implementasi Sistem Whistleblowing Berbasis Web-Based dalam Rangka Memitigasi Risiko Fraud oleh Inspektorat Daerah Perdana, Halim Dedy; Muktiyanto, Ali; Hadiwidjaja, Rini Dwiyani; Widyaningsih, Ria Ekanindya
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 3 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i3.28083

Abstract

Latar Belakang: Fenomena korupsi yang terjadi di Indonesia menunjukkan tren yang meningkat. Hal ini ditunjukkan dari Indeks Persepsi Korupsi (IPK) Indonesia yang mengalami penurunan menjadi 37 di tahun 2020 dari 40 di tahun 2019 dengan rangking 102 dari 180 negara. Berbagai mekanisme korupsi telah mendorong pemerintah menentukan strategi anti-fraud dengan mengembangkan sistem aduan kecurangan. Keberadaan sistem whistleblowing menjadi faktor yang mendorong auditor internal pemerintah (inspektorat daerah) lebih berani memproses kecurangan yang terjadi.Tujuan: Penelitian ini bertujuan untuk mereplikasi dan mengimplementasikan sistem anti-fraud berbasis digital atau web-based, yaitu sistem whistleblowing (Sistem Aduan Kecurangan) (SiDAK) yang digunakan oleh auditor internal pemerintah (inspektorat daerah) untuk menerima aduan kecurangan yang ada di lingkungan pemerintahanMetode Penelitian: Metoda penelitian dilakukan dengan dua tahap: 1) pengujian model whistleblowing dengan metoda Focus Group Discussion (FGD) dan interview yang melibatkan subjek auditor internal pemerintah di Kabupaten Manggarai Barat dan Kabupaten Ende Provinsi Nusa Tenggara Timur (NTT) dan 2) desain sistem whistleblowing berbasis digital yang akan diterapkan 2 (dua) Inspektorat tersebut.Hasil Penelitian: Hasil FGD dan interview adalah model whistleblowing yang mempertimbangkan aspek perilaku auditor pemerintah.Keaslian/Kebaruan Penelitian: Penelitian in imengintegrasikan pengujian model whistleblowing berbasis perilaku auditor internal pemerintah daerah dengan perancangan system whistleblowing digital yang aplikatif di tingkat Inspektorat Daerah
Co-Authors Andimulu Hayu Fatimah Grace Victress Gabriel Belen Hadiwidjaja, Rini Dwiyani Halim Dedy Perdana Halim Dedy Perdana Krist Setyo Yulianto Muktiyanto, Ali