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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Ulil Albab
Khansa Kamilah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Peran Akuntansi Sektor Publik Dalam Meningkatkan Transparansi Dan Mencegah Kecurangan Di-Era Digital : (Studi Kasus BPKD Jakarta) Ira Febriani; Fathia Maulina; Khansa Kamilah; Armanda, Laudya Amalia; Sri Hardian Threeni
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 4 No. 7: Juni 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v4i7.9540

Abstract

Penelitian ini bertujuan untuk menganalisis peran akuntansi sektor publik dalam meningkatkan transparansi dan mencegah kecurangan di era digital, dengan studi kasus pada Badan Pengelola Keuangan Daerah (BPKD) Kota Jakarta. Di tengah perkembangan teknologi informasi, BPKD menggunakan sistem informasi pengelolaan keuangan daerah (SIPKD) untuk mendukung keterbukaan informasi dan pengawasan anggaran. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan data sekunder yang diperoleh melalui website resmi SKPD DKI Jakarta. Hasil penelitian menunjukkan bahwa penerapan SIPKD secara signifikan mampu meningkatkan akuntabilitas dan transparansi pengelolaan anggaran serta meminimalisir potensi kecurangan. Dengan sistem digital, proses pelaporan dan pengawasan keuangan menjadi lebih cepat, akurat, dan mudah diakses oleh publik.
Analisis Laporan Keuangan UMKM Berdasarkan SAK EMKM Perseroan Perorangan Sekumpul Mart: Kajian Rasio Likuiditas, Solvabilitas dan Profitabilitas Khansa Kamilah; Mu’nis Nur Hanifah; Putri Fatimatuz Zahra
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i3.4122

Abstract

The purpose of this study is to determine the financial performance of an MSME company's financial report using financial ratios, namely liquidity, solvency, and profitability ratios. The tools used in this study are liquidity ratios including Current Ratio (CR) and Quick Ratio (QR), solvency ratios including Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), profitability ratios including Return on Asset (ROA), and Return on Equity (ROE). The research was conducted on the financial report of the MSME Sekumpul Mart for the period 2020-2021. The research method used is a quantitative descriptive method. The results of the study show that there is a positive and significant influence on the financial report, where the position of the financial report is above the general standard of financial ratios (liquidity and solvency). However, the financial report is less significant on the profitability ratio, where the position of the financial report is still below the general standard. The results of this study are expected to provide an overview of the financial condition of MSMEs and become a basis for managerial decision making.
Co-Authors Armanda, Laudya Amalia Fathia Maulina Ira Febriani Mu’nis Nur Hanifah Putri Fatimatuz Zahra Sri Hardian Threeni