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JMB : Jurnal Manajemen dan Bisnis
Published by Universitas Muhammadiyah Tangerang
ISSN : 23023449     EISSN : 25809490     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JMB: Jurnal Manajemen dan Bisnis (P-ISSN 2302-3449, E-ISSN 2580-9490) is an academic journal published by the Postgraduate Masters Program in Management of Universitas Muhammadiyah Tangerang. JMB: Jurnal Manajemen dan Bisnis is expected in the future to be developed as a means of disseminating information and scientific development for lecturers, students, and society in general as well as experts and practitioners in the fields of management and business economics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 152 Documents
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Implementation of SIPD-RI in the Reimbursement (Ganti Uang/GU) Mechanism for Financial Administration at the Maintenance Division of the East Java Public Works and Highways Agency (Dinas PU Bina Marga) charen erika; Tituk Diah Widajantie
JMB : Jurnal Manajemen dan Bisnis Vol. 15 No. 2 (2026): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/h6d92696

Abstract

Transparent and accountable regional financial management is a cornerstone of good governance. The implementation of the Indonesian Regional Government Information System (SIPD-RI) is a strategic step by the government to integrate financial administration systems, including the submission and accountability processes of the Reimbursement (Ganti Uang/GU) mechanism. This study aims to review and analyze the administration procedures and accountability mechanisms of SIPD-RI-based GU at the Public Works and Highways Agency (Dinas PU Bina Marga) of East Java Province. It employs a descriptive qualitative method, with data collected through observation, interviews with relevant financial officials, and documentation studies. The results indicate that the implementation of SIPD-RI at the agency has made GU administration more systematic, integrated, and real-time. The accountability mechanism has become more measurable owing to digital track records and tiered validation within the system. Nevertheless, several operational obstacles remain in practice, such as human resources (HR) adapting to feature updates and network or application server instability during peak periods, which can delay document verification. Overall, GU administration and accountability procedures through SIPD-RI comply with applicable regulations and significantly reduce the risk of administrative errors, although continued capacity building for financial management personnel and technical mitigation from the system development center are still required
Optimizing the Accuracy of Inventory Recording Based on PSAP No. 05: Synchronizing Reconciliation Data and Physical Inventory in Government Agencies Azarine Maharani Putri Hapsari; Tituk Diah Widajantie
JMB : Jurnal Manajemen dan Bisnis Vol. 15 No. 2 (2026): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/j3hp9q65

Abstract

This study aims to evaluate the compliance of accounting treatment for consumable inventory at a provincial technical government agency based on the regulatory framework of PSAP No. 05, and to identify strategies for optimizing recording accuracy. This study utilizes a descriptive qualitative approach where primary and secondary data were gathered directly through in-depth interviews with inventory officers, participatory observation of the regional asset management application (SIMBADA) operations, and documentation analysis conducted during an integrated internship program. The results indicate that the classification, recognition, and measurement of consumable items (such as office stationery, paper, document covers, and computer supplies) via the digital system generally align with Governmental Accounting Standards (SAP) guidelines. However, internal control weaknesses persist, specifically a time lag in inputting manual disbursement documents into the system, which causes temporary balance discrepancies between the digital database and the physical stock in the warehouse. The implications of this study emphasize that intra-period inventory data asynchrony can distort the disclosure quality of current asset accounts in the Notes to Financial Statements (CALK). Therefore, internal policymakers need to formulate local regulations regarding rigorous periodic reconciliation mechanisms and the execution of unannounced physical audits (surprise audits) to ensure the presentation of valid, transparent, and accountable local government financial statements.

Page 16 of 16 | Total Record : 152

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