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All Journal Jurnal Studi Akuntansi Pajak Keuangan
Eni Duwita Sigalingging
Universitas Terbuka
Economics, Econometrics & Finance

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DAMPAK DESENTRALISASI FISKAL TERHADAP PEMBANGUNAN DAERAH DI PROVINSI LAMPUNG Erista Agustina; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.322

Abstract

The aim of this research is to identify imbalances in budget distribution and development between regions in Lampung Province, examine the obstacles faced by regional governments in implementing fiscal decentralization policies, and (provide recommendations for increasing the effectiveness of fiscal decentralization. The method used is that this research method uses a mixed approach (mixed methods), with data sources from journals, books, articles and other relevant sources. Then, the data collected was analyzed qualitatively and quantitatively. The results of this research were that there was an imbalance in budget distribution and development, in which regions have developed to receive larger budget allocations than underdeveloped regions. The main obstacles in implementing fiscal decentralization include limited human resource capacity, complicated bureaucratic procedures, and low community participation in budget planning and monitoring. Recommendations for overcoming these obstacles include increasing resource capacity. human resources, simplification of bureaucratic procedures, and increased community participation. In conclusion, the imbalance in budget distribution and obstacles in implementing fiscal decentralization affect the effectiveness of regional development in Lampung Province. Increasing local government capacity and community participation are needed to overcome this problem and increase the success of fiscal decentralization.
ANALISIS RASIO KINERJA KEUANGAN PEMERINTAH KABUPATEN SIDOARJO BERDASARKAN LAPORAN REALISASI ANGGARAN TAHUN 2019-2022 Yanuar Setio Wicaksono; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.325

Abstract

The conduct of this study intends to find out the financial performance of the Kabupaten Sidoarjo Government by using the Government Financial Statements in the form of the 2019-2022 Budget Realization Report which serves as the main data. Quantitative descriptive methods are used for the research carried out. To find out the financial performance of the Sidoarjo Regency Government, it is calculated using various ratios, including based on regional independence, regional financial dependence, and degree of decentralization. growth, efficiency, and effectiveness. The results obtained from this study found that the value of Sidoarjo Regional Independence during 2019-2022 was on a scale of 60% - 80% so that it was still considered not fully independent. The Regional Financial Dependency Ratio (RKKD) of Sidoarjo has an interval scale of 50% - 60% and shows that it is still very dependent on transfer receipts. The Degree of Decentralization Ratio (RDD) of Sidoarjo Regency is on an interval scale of 30% - 50% which means that it has the ability to run regional autonomy independently. The growth ratio shows an interval scale of 0% - 25% which means that the Sidoarjo Regency Government is still unable to increase its revenue and manage its finances. The value of government revenue effectiveness shows its effectiveness with more than 100%. Meanwhile, the weight of the Sidoarjo Regency Government's revenue efficiency is more than 100%, which shows that the cost of collecting PAD is greater than the realization of PAD.
PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH PERWAKILAN BKKBN PROVINSI KEPULAUAN RIAU Denny Saputra; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.353

Abstract

The purpose of this research is to find out how the financial reports of the government agency of the BKKBN Representative of the Riau Islands Province are affected by the internal control system. To collect data, use a questionnaire. A total of 38 BKKBN representatives from Riau Islands Province were included in the sample of this study. The simple random sampling method was used in this study. Regression analysis, f tests, and t tests are performed on data using the SPSS for Windows program. The results of the research show that, in part, there is a significant influence between the control environment, risk assessment, control activities, information and communication, and monitoring on the quality of financial statements; at the same time, there are significant influences between the controlling environment, the assessment of risk, the control activity, the information and communications, and the monitoring of financial reporting quality.
ANALISIS RASIO LAPORAN KEUANGAN SEBAGAI PENGUKURAN KINERJA PEMERINTAH KABUPATEN GARUT TAHUN 2020-2021 Risca Novalia; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.356

Abstract

Since the implementation of regional autonomy, regional governments have had control over financing and implementing regional interests in accordance with the resources and potential of their regions. Regional governments must become independent in managing and improving their financial performance to reduce their dependence on the central government. Anggaran Pendapatan dan Belanja Daerah (APBD) is a funding for regional governments in running the government system. Regional financial management is based on the principles of transparency, accountability and value for money so that the government is responsible for reporting the results of APBD management. Laporan Keuangan Pemerintah Daerah (LKPD) is a tool for controlling and evaluating their financial performance for the community. This research aims to determine the financial performance of Pemerintah Kabupaten Garut in 2020 and 2021. Performance assessment is carried out by analyzing the financial reports in the Laporan Realisasi Anggaran, by measuring financial ratios such as independence ratio, effectiveness ratio and efficiency ratio. Based on the research conducted, the results obtained were that the independence ratio of Pemerintah Kabupaten Garut had a Very Low level of financial capability and an Instructive relationship pattern. Meanwhile, the PAD effectiveness ratio calculation is at the Very Effective level and the PAD efficiency ratio is at the Inefficient level.
Co-Authors Denny Saputra Erista Agustina Risca Novalia Yanuar Setio Wicaksono