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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 110 Documents
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Evaluasi Kebijakan Penganggaran Berbasis Kinerja di Pemerintah Daerah Salwa Aidilla Fitri; Reva Siti Nasywa Simatupang; Nanda Mauliza; Mariana Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1386

Abstract

This study aims to analyze the implementation of performance-based budgeting in improving local government performance. The focus of the study is on the four main pillars in the implementation of performance-based budgeting, namely planning, implementation, reporting, and evaluation. This approach prioritizes effectiveness, efficiency, and accountability in budget management, as well as optimizing public resources to achieve measurable results and in accordance with national priorities. Through a literature review, this study identifies factors that influence budgeting performance in the local government sector, and explores the challenges faced in implementing a performance-based budgeting system, especially related to the efficiency of resource use. The method used in this study is a literature review, which analyzes various relevant literature on performance-based budgeting in local governments. From this analysis, it was found that although this system increases effectiveness and economy, changes in public management and strengthening organizational capacity are still needed to achieve optimal efficiency. The results of this study are expected to provide insight into the importance of careful planning, disciplined implementation, and transparent evaluation in improving local financial management and improving overall local government performance.
Identifying Errors and Fraud in Regional Financial Management: A Literature Review Mia Aulia Putri Camsana; Dhea Anggia; Siti Nabila; Mariana Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1389

Abstract

This research aims to identify forms of errors and fraud that occur in regional financial management and analyze the impact on accountability and transparency. This research uses the systematic literature review (SLR) method to select relevant literature which includes scientific journals, books, articles and other academic documents. The data collection process is carried out through databases such as Google Scholar and ResearchGate. This research focuses on financial management errors, such as calculation errors, delays in proof of transactions, and non-compliance with accounting standards which often occur due to weak internal controls. In addition, fraud that occurs in the form of misuse of funds and manipulation of financial reports is influenced by factors such as pressure, opportunity and rationalization. The impact of errors and fraud is very broad, not only causing financial losses, but also reducing the quality of public services, worsening public trust, and disrupting the sustainability of regional development. This research suggests the importance of improving the supervision system, increasing transparency, and optimizing regional financial management to prevent errors and fraud. Thus, this research provides insight into improving regional financial governance in order to achieve community welfare.
Peran Inspektorat Daerah dalam Peningkatan Kualitas Pengelolaan Keuangan Pemerintah Daerah Siti Adira; Cut Aulita Saputri; Arnita Arnita; Mariana Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1392

Abstract

This study aims to analyze the role of regional inspectorates in improving the quality of local government financial management, as well as assess the importance of the awareness of the inspectorate institution in carrying out internal supervision functions to prevent corruption. In addition, this study also explores the effectiveness of the implementation of the Government Internal Control System (SPIP) in ensuring efficient, effective, and compliant regional financial management. The methodology used is literature analysis, with searches through the Google search engine using keywords related to education level and knowledge. A systematic literature review (SLR) is conducted to identify, analyze, and evaluate existing data, as well as to provide guidance for future research. The results of the study show that the role of regional inspectorates is very important in improving the quality of regional financial management through effective supervision and in accordance with the provisions of the law. In addition, the awareness of the inspectorate as an internal auditor is very influential in preventing corruption, because internal auditors must have high integrity. The implementation of SPIP has also proven to be effective in monitoring and ensuring that regional financial management is carried out efficiently and in accordance with applicable regulations. This research contributes to understanding the importance of internal supervision in increasing transparency and accountability of local government financial management.
Kebutuhan untuk Mengatasi Kecemasan pada Mahasiswa Baru Program Studi Akuntansi dengan Latar Belakang yang Berbeda: Suatu Penelitian Eksperimen-Kuasi Sondakh, Antonius Grivaldi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.1393

Abstract

New students from SMU-IPA often worry about their ability to compete with peers from SMU-IPS and SMK-Accounting. This study employs a quasi-experimental method to address these concerns by extending previous findings on the relationship between school background and understanding of basic accounting. Introductory accounting education in the first year serves as the experimental manipulation. The experimental group consists of third-semester students, while the control group comprises first-semester students. Using prospect theory, this study reveals that the initial concerns of SMU-IPA students become unfounded after receiving basic accounting instruction. The findings of this research are beneficial for accounting programs to reassure prospective students and their parents about choosing accounting as a study option.  
Evaluasi Kinerja BPK dalam Meningkatkan Akuntabilitas dan Transparansi Keuangan Pemerintah Daerah Miralda Salsabila Aisyah; Amanda, Adela; Fakia, Isna; Mariana Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1408

Abstract

This study aims to analyze the effectiveness of audits conducted by the Audit Board of Indonesia (BPK) in enhancing the accountability of regional financial management through the identification of deviations and implementable recommendations. The study also aims to assess the capacity and independence of BPK, including auditor competence and the utilization of technology, in maintaining the objectivity and quality of regional government financial oversight. The research methodology uses a literature review approach, analyzing, comparing, and synthesizing various relevant sources such as academic journals, books, and other documents. The literature review is a method placed at the top of the hierarchy of evidence, providing a strong theoretical foundation and high reliability in understanding a particular issue. The findings of this study indicate that BPK plays an important role in promoting transparency and accountability in regional financial management. The effectiveness of the audit is reflected in the quality of findings and recommendations, although it is often hindered by the low implementation of recommendations by regional governments. Additionally, auditor capacity, the use of modern technology, and BPK's independence are key factors influencing the success of oversight. Challenges such as political intervention and resource limitations need more attention to improve BPK's performance.
Prinsip Pengelolaan Piutang: Strategi Efektif untuk Meningkatkan Arus Kas Perusahaan Rojak, Fadel Mohamad; Fariz, Luthfi Ahmad; Husen, Dadang Sobana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1443

Abstract

Receivables management is a crucial aspect in a company's financial management that functions to ensure smooth and stable cash flow. This study aims to explore the principles and effective strategies in receivables management, with a case study on PT Indofood Sukses Makmur Tbk. Through a qualitative approach and literature review techniques, this study analyzes credit policies, collection procedures, and the use of technology in receivables management. The results of the study show that the implementation of strict policies and effective monitoring can minimize the risk of losses due to uncollectible receivables. In addition, continuous evaluation and improvement in receivables management is very important to maintain cash flow stability and support company growth. Thus, effective receivables management contributes to business sustainability and investor confidence
Optimasi Net Working Capital dalam Meningkatkan Perputaran Modal Kerja pada Pt. Sidomuncul Mukafich, Muchammad Dichyah; Pratama, Baihaqi Nendia
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1451

Abstract

This study aims to analyze and optimize net working capital to improve working capital turnover at PT. Sidomuncul, an Islamic company in Indonesia operating in the herbal and traditional medicine industry. The method used is quantitative descriptive analysis, utilizing secondary data from the company’s financial reports for the years 2019–2023. The findings indicate that optimal management of net working capital, including the regulation of current assets and current liabilities, has a positive impact on the efficiency of working capital turnover. Implementing appropriate working capital management policies can enhance the company’s financial performance while supporting long-term liquidity stability and profitability.
Eksistensi Perbankan Syariah di Tengah-Tengah Kebutuhan Perekonomian Modern Nur, Nikmatullah
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1452

Abstract

The purpose of this study is to further review the existence of Islamic banking in the midst of modern economic needs. This research method adopts the style of writing literature articles. Literature articles are an approach that relies on written sources or literature as the main data to examine a topic or issue. In this method, researchers collect various relevant references, such as books, scientific journals, articles, research reports, laws and regulations, and other documents that can support the analysis.  The conclusion obtained is that Islamic finance has developed rapidly as an important part of the global economy, especially in supporting the achievement of a more inclusive modern economy with an approach to the principles of social justice and sustainability. Islamic banking plays a core role in the financial sector which functions to collect funds and distribute them to the public in a fair and transparent way, making a positive contribution to the macro and micro economy. Along with the development of Islamic banking, the challenge of Islamic financial literacy in society must be overcome by collaboration between the government, financial authorities, and educational institutions, so that the financial sector can continue to make a significant contribution to the progress of the Indonesian and global economy.
Strategi Pengelolaan Keuangan Negara: Implementasi Akuntansi Pemerintahan untuk Efisiensi dan Transparansi Imelda, Tasya; Shintia, Alsi; Widia Wati; Julana, Putri Rizqia; Mariana, Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1466

Abstract

This study aims to analyze strategic steps in improving the efficiency and transparency of state budget management through the implementation of an accurate and structured accounting system. Budget management efficiency is important to ensure optimal resource allocation, while transparency is needed to strengthen accountability and increase public trust. The methodology used in this study is a literature review, by reviewing various scientific articles, books, and relevant reports that discuss topics related to accounting systems, information technology, and state budget transparency. The results of the study indicate that the implementation of a technology-based accounting system, such as the Regional Financial Information System (SIKD), and the standardization of accounting processes across government agencies can improve efficiency in budget management. In addition, transparency can be improved through the publication of open financial reports, the use of blockchain technology, and public involvement in budget supervision. In conclusion, the combination of the application of modern technology and public involvement is the key to creating efficient, transparent, and accountable state budget management.
Penggunaan Indeks Harga dalam Menganalisis Pergerakan Harga Komoditas Pangan di Indonesia Periode 2017-2023 Melindah, Devi; Wulan, Elis Ratna
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1471

Abstract

This study aims to explore the effectiveness of the use of index prices in analyzing commodity price movements over a certain period. Through historical analysis and statistical methods, this study aims to find out the extent to which index numbers can be used as an analysis tool in the commodity market. The methods used include the Laspeyres, Paasche, and Ideal Fisher price index formulas. The results of this study show that by using the Laspeyres, Paasche, and Ideal Fisher index calculation method, it can be concluded that food commodity prices have increased significantly. This increase in prices indicates inflation in the food sector, which requires an inflation control strategy to maintain price stability. Wage adjustments and social policies must take into account these increases to protect people's purchasing power. In addition, policies that support food production and distribution need to be improved to stabilize prices. The increase in food prices in Indonesia during this period shows the need for serious attention to ensure price stability and national food security.

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