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Jurnal Riset Terapan Akuntansi
Published by Politeknik Negeri Sriwijaya
ISSN : 2579969X     EISSN : 26227940     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: 2579-969X.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 263 Documents
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DETERMINAN KINERJA KEUANGAN DAERAH PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Rahmadani, Nurul Annisa; Sarikadarwati; Berlianti, Maulidia
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

This study aims to determine the elements that influence the financial performance of district/city governments in South Sumatra Province with the independent variables of Balancing Funds, Capital Expenditures, and Wealth Level. The data for this study were obtained from the regional government financial reports (LKPD) in the form of the 2019-2023 Budget Realization Report, which was accessed online through the official website https://e-ppid.bpk.go.id/. Hypothesis testing was conducted using the SPSS version 26 program, which uses multiple linear regression analysis techniques and a value-for-money-based performance measurement approach, which includes elements of economics, efficiency, and effectiveness of public budget use. The research findings show that Balancing Funds do not affect the economic ratio, but have a significant negative effect on efficiency and a significant positive effect on the effectiveness ratio. On the other hand, the Capital Expenditures variable does not show any effect on the economic and effectiveness ratios, but has a significant positive effect on efficiency. Wealth Level does not affect the three indicators. Overall, the three variables only have a significant effect on the efficiency ratio, while there is no apparent effect on the economic and effectiveness ratios. Keywords: : Balanced Fund, Capital Expenditure, Wealth Level, Regional Financial Performance, Value For Money.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH: PERSPEKTIF KABUPATEN/KOTA Tarisa Azzahro; Maria, Maria; Sulaiman, Sulaiman
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

The purpose of this study is to investigate the differences between South Sumatra and Lampung's regency and city governments' financial performance. Numerous metrics, including ratios that show the level of fiscal decentralisation, dependency, efficiency, effectiveness, and regional financial independence, will be used to evaluate this. All Budget Realisation Reports (LRA) for both regency and municipal governments in these provinces are included in the study's population. The LRAs in the sample span the years 2019 through 2023. According to the analysis, regional financial performance for 2019-2023 shows that Palembang City has better financial performance, with a high level of independence and low dependency. While fiscal decentralization is relatively good in some cities, efficiency remains fluctuating and the effectiveness of local revenue (PAD) is uneven. Therefore, regions need to increase local revenue (PAD), increase efficiency, and reduce dependence on the central government to become more independent. Keywords: Regional Financial Independence Ratio, Degree of Fiscal Decentralization Ratio, Dependency Ratio, Efficiency Ratio, Effectiveness Ratio of PAD.
FAKTOR YANG MEMPENGARUHI OPINI AUDIT ATAS LKPD DI KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Maura, Adinda Najmi; Periansya, Periansya; Edwin Frymaruwah
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

This study was conducted to examine the Influence of Audit Findings, Local Government Size, and Timeliness of Financial Report Submission on Audit Opinions concerning the Financial statements of District and miicipal goverment in South Sumatra Province. The population in this research of 17 District and municipal goverments in South Sumatra Province in 2019-2023 period, resulting in a total of 85 research samples. The sampling process emloyed a saturated sampling technique, in which all members of the population were included as research samples. Data analysis was carried out using logistic regression with the assistance of SPSS version 26. The partial test results revealed that auditing findings had a negative and significant effect on Audit Opinions. In contrast, Local Government Size and Timeliness of Financial Report Submission did not have a significant effect on Audit Opinions. Keywords: Audit opinion, Findings, government size

Page 27 of 27 | Total Record : 263

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