Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Agregasi Interdisciplinary Social Studies PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
R. Ratna Meisa Dai
Universitas Padjadjaran
Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisis Akuntabilitas Investasi Jangka Pendek dalam Pengelolaan Pendapatan Nur Aisyah Kurniah Siahaan; R. Ratna Meisa Dai
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.780

Abstract

Sistem desentralisasi membuat pemerintah daerah memiliki wewenang dalam mengelola keuangan, termasuk mengoptimalkan Pendapatan Asli Daerah (PAD) melalui investasi jangka pendek. Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Jawa Barat menggunakan deposito sebagai instrumen utama investasi kas daerah. Namun, terdapat permasalahan terkait terbatasnya diversifikasi investasi dan ketidaktercapaian target bunga deposito akibat kebijakan pemerintah pusat serta fluktuasi suku bunga. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan analisis akuntabilitas berdasarkan teori Mahmudi (2015) yang mencakup lima dimensi: akuntabilitas hukum dan kejujuran, manajerial, program, kebijakan, serta finansial. Data diperoleh melalui wawancara, observasi, dan dokumentasi dari informan di lingkungan BPKAD. Hasil penelitian menunjukkan bahwa BPKAD telah menerapkan prinsip akuntabilitas, masih terdapat kendala dalam diversifikasi instrumen investasi dan pencapaian target pendapatan bunga deposito. Oleh karena itu, diperlukan eksplorasi instrument investasi lain yang juga memberikan keuntungan dan kebijakan yang lebih adaptif dalam menghadapi perubahan ekonomi dan regulasi.
The Influence of Key Opinion Leaders (KOL) and Consumer Trust on Purchasing Decisions at Agro Meat Shop Nasywa Zeint Raissa; Muhamad Rizal; R. Ratna Meisa Dai
Interdisciplinary Social Studies Vol. 5 No. 3 (2026): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v5i3.1104

Abstract

This study aims to examine the influence of Key Opinion Leaders (KOL) and consumer trust on purchasing decisions of meat products at Agro Meat Shop. This research employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 148 respondents who were consumers of Agro Meat Shop, supported by unstructured interviews. Secondary data were obtained through literature studies. The data analysis techniques used include validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination, as well as hypothesis testing using partial test (t-test) and simultaneous test (F-test). The results show that Key Opinion Leaders (KOL) have a positive and significant effect on purchasing decisions. Similarly, consumer trust also has a positive and significant effect on purchasing decisions. Simultaneously, Key Opinion Leaders (KOL) and consumer trust have a significant effect on purchasing decisions of meat products at Agro Meat Shop. These findings indicate that the role of KOL in attracting attention and delivering information, along with consumer trust formed through experience and product perception, are important factors influencing purchasing decisions. The better the role of KOL and the higher the level of consumer trust, the greater the likelihood of consumers making purchasing decisions
Digitalization Of Payments In Public Financial Management: Efficiency And Transparency Strategy Suryanto Suryanto; R. Ratna Meisa Dai
Jurnal Agregasi Vol 13 No 1 (2025)
Publisher : Prodi Ilmu Pemerintahan FISIP Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/hnta2869

Abstract

Digital transformation in the public sector drives innovation in state financial management, including implementing digital payment systems. This study aims to analyze the contribution of payment digitization to the efficiency and transparency of public finances in Indonesia. The method used is qualitative through content analysis and case studies, with primary data from interviews and secondary data from policy documents and scientific literature. The study results show that the implementation of Digipay and SP2D Online significantly impacts administrative efficiency, transaction acceleration, and strengthening control. Digitalization also increases transparency through real-time transaction tracking and supports open audits. However, challenges remain regarding interoperability, data security, and human resources. Overall, digitalization is an important strategy in public finance reform. The implications of this research suggest that the success of payment digitalization can serve as a model to accelerate broader state financial governance reforms and encourage the adoption of similar technologies in other public sectors.
Co-Authors Muhamad Rizal Nasywa Zeint Raissa Nur Aisyah Kurniah Siahaan Suryanto Suryanto