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Handi Nuryaman
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Ekalaya : Jurnal Ekonomi Akuntansi
Published by CV. Kalimasada Group
ISSN : -     EISSN : 29870763     DOI : 10.59966
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EKALAYA merupakan jurnal peer-review. mengundang akademisi dan peneliti yang melakukan penelitian orisinal di bidang ekonomi dan akuntansi. EKONOMI Ekonomi Moneter, Keuangan, dan Perbankan Ekonomi internasional Ekonomi Publik Pertumbuhan ekonomi Perekonomian Daerah AKUNTANSI Akuntansi Keuangan dan Pasar Saham Akuntansi Manajemen dan Akuntansi Perilaku Audit sistem informasi akuntansi Perpajakan dan Akuntansi Sektor Publik Akuntansi Syariah Bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 116 Documents
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Pengaruh Rasio Likuiditas, Struktur Modal, dan Good Corporate Governance terhadap Profitabilitas Sari, Maya Permata; Bahri, Syaiful; Isnaini, Nurdiana Fitri
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 4 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i4.2060

Abstract

This study analyzes the impact of liquidity, capital structure, and good corporate governance (GCG) on profitability (return on assets) in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2024 period. This study aims to provide an empirical overview of internal company factors that influence the financial performance of the food and beverage sector in Indonesia. This research plays a significant role because this sector is one of the strategic areas that demonstrates good resilience to the economy. Therefore, it is hoped that the results of this study can contribute to management in making financial and management decisions. Furthermore, this study aims to develop the literature that examines the impact of good corporate governance on profitability, focusing on the variables of the board of directors, the board of commissioners, and the audit committee as benchmarks for GCG. The sample consisted of 22 companies covering 110 observations. The method applied in this analysis was multiple linear regression. The results of the study indicate that liquidity does not significantly affect ROA, while capital structure and board direction have a significant influence. However, the board of commissioners and the audit committee do not significantly contribute to profitability
Analysis of Budget Realization Report of Karo Regency in Fiscal Year 2024 Almira, Azzahra Lidya; Damanik, Asia Dwi Putri; Muda, Iskandar
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 4 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i4.2137

Abstract

The Budget Realization Report (LRA) is an important component aimed at evaluating government finances. A published LRA can provide important information. The budget realization report shows the realization of revenues and expenditures. This study aims to determine and evaluate the realization of the Kabupaten Karo government's budget and revenues in 2024 using data from the 2023 and 2024 budget realization reports. In public sector organizations, budgeting can help achieve accountability. The budget realization report shows the difference between the budget and the use of financial resources overseen by the local government. This study uses a quantitative and descriptive methodology using analytical methods such as the analysis of Kabupaten Karo revenue and expenditure. The analysis shows an increase, although not a significant increase, where revenues increased by around 1.3% while expenditures increased by around 5.6%. Kabupaten Karo government has managed its expenditures effectively in this regard.
The Role of Concession Agreements in Regional Economic Development: A Case Study of Binjai Regency Rizieq, Habib; Prayogi, Sayidina Aditya; Muda, Iskandar
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 4 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i4.2139

Abstract

This study investigates the trends and fiscal implications of locally generated revenue (PAD) and concession revenues in Binjai Regency from 2019 to 2023, focusing on the role of concession agreements in revenue diversification and regional economic development. Using a descriptive qualtitative approach, official financial data were analyzed to assess growth rates, revenue contributions, and reinvestment effects. Results show that PAD grew steadily from IDR 200 billion in 2019 to IDR 270 billion in 2023, while concession revenues increased more sharply from IDR 25 billion to IDR 40 billion, raising their share relative to PAD from 12.5% to 14.8%. Each additional IDR 1 billion in concession revenue is associated with approximately IDR 0.75 billion in infrastructure investment, highlighting its strategic contribution to local development. The findings indicate that concession agreements are increasingly significant in enhancing fiscal sustainability, mobilizing private investment, and supporting infrastructure projects. Effective governance, transparency, and institutional capacity are essential to maximize their socioeconomic impact. This study provides evidence-based insights for local policymakers to optimize concession management and strengthen Binjai Regency’s fiscal strategy.
Accounting Polices, Changes in Accounting Polices, Errors, Changes in Estimates Accounting and Accounting and Operations Discontinued by Tapin District Government Bangun, Irene Yovalina Emeninta br; Tarigan, Naomi Meyriza br; Muda, Iskandar
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 4 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i4.2140

Abstract

This study examines the implementation of accounting policies, policy changes, error corrections, changes in estimates, as well as the accounting treatment of discontinued operations in the Tapin Regency Government. Based on PP No. 71/2010 on SAP, this study analyzes how accrual-based accounting shapes local financial reporting practices through a qualitative literature review approach that includes regulations, audit reports, and academic studies. Results show that Tapin has generally implemented SAP consistently since the adoption of accrual accounting in 2015. However, challenges remain in asset classification, effectiveness of internal controls, and accuracy of accounting estimates. Error correction is still affected by limited technical capacity, while policy changes require retrospective application to maintain comparability. Reporting discontinued operations improves transparency, but also reflects the region's vulnerability to sectoral shocks. Overall, this study emphasizes the importance of strengthening internal controls, digital integration, improving HR competencies, and better disclosure practices to support accountable and transparent local financial governance.
Analisis Kebijakan Pembiayaan Publik: Makna Strategis APBN dalam pembangunan Ibu Kota Nusantara Aulya, Tiara Marsya; Dalimunthe, Nayla Ahlami; Nasution, Cintya Putri; Harahap, Dia Aulia; Putri, Suaini Mebia
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 4 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i4.2265

Abstract

This article examines the strategic role of Indonesia’s State Budget (APBN) in financing the development of the new capital city, Ibu Kota Nusantara (IKN). The scope of the discussion focuses on public financing policy, the fiscal rationale behind state-led investment, and the position of APBN in securing the early stages of national strategic projects. The study employs a qualitative research design using a document analysis approach to review official government sources, including the APBN, fiscal policy statements, planning documents for IKN, and publications issued by the Ministry of Finance, Bappenas, and the IKN Authority. The analysis reveals that APBN serves as the dominant and foundational instrument in the initial development phase, functioning not only as a direct funding source but also as a stabilizing mechanism that signals long-term governmental commitment. The findings further show that APBN operates as a trigger to attract non-budget financing by preparing essential infrastructure and reducing early-stage investment risks. However, the study also identifies potential fiscal pressures and governance challenges if diversification of financing does not progress as planned. Overall, the research highlights that APBN plays a strategic and multidimensional role in shaping the direction, credibility, and sustainability of IKN development.
Urgensi Pelatihan Ekonomi Digital bagi Pekerja Anak: Studi Kasus Kecamatan Sragi, Pekalongan Arisman, Ari; Syifa, Raisa Hilia Aini
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 4 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i4.2269

Abstract

This study examines the urgency of digital economy training as an effort to mitigate the phenomenon of child labor among school-age youth in Sragi District, Pekalongan Regency, Central Java. Using a qualitative case study approach with descriptive-analytical methods, this research explores the socio-economic conditions, motivations, and challenges faced by children aged 16–18 who work instead of pursuing formal education. Data were collected through semi-structured interviews, observation, and documentation involving several key informants, including child workers, community leaders, and local entrepreneurs. The findings reveal that economic pressure, family disharmony, and limited access to education are the primary factors driving school dropout and child labor. Nevertheless, most informants exhibit strong motivation to continue learning through non-formal education such as PKBM and show interest in digital economic activities, including e-commerce and freelance work. The study concludes that digital economy training can serve as an empowerment medium, enhancing human capital and providing sustainable livelihood alternatives for marginalized youth. These findings reinforce empowerment and human capital theories, emphasizing the need for community-based digital training integrated with non-formal education programs

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