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All Journal Academia Open Journal of Public Representative and Society Provision
Siregar , Saparuddin
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Analysis of the Financial Statements of the Langkat Provincial Government Based on PP No. 8 of 2006 Prayoga, Rizky Ananda; Siregar , Saparuddin; Nasution, Yenni Samri Juliati
Journal of Public Representative and Society Provision Vol. 5 No. 1 (2025): Journal of Public Representative and Society Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jprsp.v5i1.502

Abstract

This study aims to analyze the compliance of the Langkat District Government's financial statements with Government Regulation Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies, and identify challenges in their preparation. The research method used was qualitative with data collection through observation, interviews with three informants, and documentation. The results showed that the financial statements of the Langkat District Government had complied with Government Regulation No. 8 of 2006 which requires transparency, accountability, and compliance with Government Accounting Standards (SAP). Challenges identified include limited understanding of SAP, differences in interpretation of regulations, and limited competent human resources, which have an impact on the quality of financial statements. This research contributes to the field of public sector accounting by highlighting the challenges and compliance in financial reporting at local government institutions.
Four Pillars of Sharia Microfinance Institution Development: Empat Pilar Pengembangan Lembaga Keuangan Mikro Syariah Nurhamda , Dayu Rizki; Siregar , Saparuddin; Harahap , Muhammad Ikhsan
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11948

Abstract

General Background: Lembaga Keuangan Mikro Syariah (LKMS) plays a crucial role in promoting inclusive finance and supporting small-scale economic empowerment within Islamic economic systems. Specific Background: Despite the growth of more than 500 LKMS in Indonesia, challenges remain regarding competition with conventional institutions, limited capital, regulatory gaps, low financial literacy, and adaptation to digitalization. Knowledge Gap: Previous studies have examined governance, literacy, and digitalization issues in LKMS, but limited research has integrated theoretical insights with practical challenges through the perspective of Prof. Dian Masyita, a leading scholar in Islamic microfinance. Aims: This study analyzes the development strategies of LKMS based on Prof. Dian Masyita’s thought, focusing on sustainability, inclusivity, and innovation. Results: Findings highlight four pillars for strengthening LKMS: community-based approaches, reinforcement of Sharia-compliant business models, product diversification, and technological utilization. LKMS is not only a financial institution but also a social agent fostering justice, transparency, and local empowerment. Novelty: The research identifies unique strategic patterns by linking theory with field realities, extending beyond prior literature. Implications: Strengthening LKMS through these pillars can enhance financial inclusion, reduce poverty, and promote sustainable socio-economic development, while offering guidance for policymakers and practitioners in advancing Islamic finance.Highlight : LKMS supports Islamic financial inclusion and community welfare. Four main pillars: community, Islamic business model, product diversification, technology. Main challenges: competition with fintech, regulation, and low financial literacy. Keywords : Sharia Microfinance Institutions, Financial Inclusion, Sharia Economic Development, Financial Literacy, Technology
Co-Authors Harahap , Muhammad Ikhsan Nurhamda , Dayu Rizki Prayoga, Rizky Ananda YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI