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Misni Erwati, Misni Erwati
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Economics, Econometrics & Finance Social Sciences

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Analysis of Financial Performance Measurement at the Jambi City Government Manpower, Cooperatives and SMEs Office Based on the Value For Money Concept Pratama, Angga; Iskandar Sam, Iskandar Sam; Misni Erwati, Misni Erwati
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46729

Abstract

This study aims to evaluate the financial budget performance of the Department of Manpower, Cooperatives, and Small-Medium Enterprises (UKM) of the Jambi City Government through the Value for Money approach. The assessment incorporates three dimensions: economy, efficiency, and effectiveness. Economic value is measured by comparing the actual expenditure to the budgeted cost. Efficiency is calculated using the input-output ratio based on the LAKIP data of the agency, while effectiveness is assessed through the outcome-output ratio. The data analyzed includes activity program budgets for the fiscal years 2017 to 2019.The findings reveal that the budget implementation during the study period was relatively economical, with economic ratios of 94.25% in 2017, 91.71% in 2018, and 94.97% in 2019 indicating that actual expenditures were consistently below budget allocations. The efficiency ratios recorded were 100.55%, 102.07%, and 101.74% for the respective years, suggesting that the programs delivered more output than input, and thus met efficiency criteria. The effectiveness ratio remained stable at 100% across all three years, demonstrating that the output achieved was aligned with the intended outcomes.This study contributes to public sector financial management literature by offering empirical evidence on the applicability of Value for Money principles in evaluating local government budget performance. The results provide practical insights for policymakers and financial managers in enhancing budget accountability and optimizing resource allocation to achieve public service goals effectively and efficiently.
The Effect Of Audit Quality, Audit Opinion And Company Size On Audit Report Lag In Listed Mining Sector Companies On The Indonesia Stock Exchange Januar, Wahyu Wiguna; Muhammad Gowon, Muhammad Gowon; Misni Erwati, Misni Erwati
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46740

Abstract

The purpose of this study is to determine the effect of audit quality, audit opinion, and company size on audit report lag. This study focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the observation period. The sampling technique used is purposive sampling, with selected companies that meet specific criteria related to audit data availability. The data analysis method applied in this study is multiple linear regression. The results of this study show that audit quality and company size have a significant effect on audit report lag, while audit opinion does not have a significant influence. These findings suggest that larger companies tend to have shorter audit report lags, possibly due to better audit preparedness, and that higher audit quality can facilitate a more efficient audit process. The implication of this study is that companies need to improve their internal control systems and audit readiness, especially those with smaller operational scales, to avoid delays in financial reporting. Regulators and auditors are encouraged to consider company characteristics and audit quality when designing audit planning and oversight procedures. Future research could expand the analysis by including variables such as auditor workload, financial distress, or the use of audit technology, and by applying the model across different industry sectors for comparative insights.
The Effect Of Regional Financial Accounting Systems, Internal Control Systems And The Role Of Internal Auditors On The Quality Of Financial Statements (Study on Regional Apparatus Organizations of Jambi Province) Siburian, Moria Norberta; Ilham Wahyudi, Ilham Wahyudi; Misni Erwati, Misni Erwati
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46752

Abstract

The purpose of this study is to examine the influence of the regional financial accounting system, internal control system, and the role of internal auditors on the quality of financial reports within the Jambi Province Regional Apparatus Organization. The research was conducted across various government offices by involving financial administration officers and expenditure treasurers as respondents. Data were collected using a questionnaire and analyzed through linear regression techniques with the support of statistical software. The findings indicate that both the regional financial accounting system and the role of internal auditors have a significant impact on improving the quality of financial reporting. Conversely, the internal control system does not show a notable influence. These results imply that enhancing accounting systems and empowering internal audit functions can contribute meaningfully to better financial governance in regional institutions.
The Influence of SISKEUDES, Internal Control System on Village Fund Accountability in Danau Kerinci Barat District, Kerinci Regency, Jambi Province Siska Safira, Siska Safira; Iskandar Sam, Iskandar Sam; Misni Erwati, Misni Erwati
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.47170

Abstract

This research aims to determine the influence of the Village Financial System and Internal Control System on the accountability of village fund management in West Lake Kerinci District, Kerinci Regency, Jambi Province. This research involved all villages in West Lake Kerinci District, Kerinci Regency, Jambi Province, totalling 14 villages. This research has 2 independent variables, namely the Village Financial System and Internal Control System, and 1 dependent variable, namely Village Fund Management Accountability. The population and sample in this study were 16 villages with a total of 56 respondents. The data used were primary and secondary data. Data collection techniques through distributing questionnaires. The tests used are data quality tests, classical assumption tests, multiple linear regression tests, and hypothesis tests. Based on the results of tests carried out on all data obtained from 14 villages in West Lake Kerinci District, it can be concluded that the Village Financial System and Internal Control System significantly influence the accountability of village fund management in West Lake Kerinci District, Kerinci Regency, Jambi Province.
Co-Authors Angga Pratama Ilham Wahyudi, Ilham Wahyudi Iskandar Sam, Iskandar Sam Januar, Wahyu Wiguna Muhammad Gowon, Muhammad Gowon Siburian, Moria Norberta Siska Safira, Siska Safira