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Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Published by PT. Karya Inovatif Nusantara
ISSN : -     EISSN : 30308402     DOI : https://doi.org/10.51922/jibma.v2i1.9
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi is an open access journal published four times a year (February, May, August, November) With e-ISSN : 3030-8402. The editorial board invites writers, researchers, lecturers, undergraduate and graduate students, and practitioners to publish and share their ideas through scientific and empirical research in the fields of Business Management and accounting. The main objective of this publication is to improve theory, concepts and practices in the field of Business Management and accounting. Research dissemination will enable young researchers and practitioners to present and share their scientific empirical findings. We will be a bridge between theory and practice in Business Management and accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 102 Documents
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Analisis Kinerja Belanja dalam Laporan Realisasi Anggaran pada Dinas Komunikasi Informatika Statistik dan Persandian Kota Cilegon Tahun Anggaran 2021 -2023 Deasy Femayona Devi
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 2 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i2.314

Abstract

The Budget Realization Report (LRA) is one of the most essential financial accountability reports. It is the first type of financial report prepared before the balance sheet, operational report, and cash flow statement. Based on the LRA, readers can assess financial performance, particularly through expenditure analysis. The expenditure realization at the Department of Communication, Informatics, Statistics, and Cryptography of Cilegon City in 2021 was relatively low due to the post-COVID-19 recovery phase. In 2022, realization increased significantly due to the implementation of a regional priority program, namely the Smart City initiative. However, in 2023, expenditure realization declined again due to budget rationalization. This study aims to identify and analyze the expenditure performance in the Budget Realization Report (LRA) at the Department of Communication, Informatics, Statistics, and Cryptography of Cilegon City for the fiscal years 2021 2023. This research uses a descriptive quantitative method. The data consists of primary sources derived from the audited Budget Realization Reports (LRA) for fiscal years 2021–2023 and interview results. The analysis techniques employed include: expenditure variance analysis, expenditure growth analysis, expenditure harmony analysis, and expenditure efficiency ratio analysis. The findings of this study show that the expenditure variance ratio is categorized as good, as the realization did not exceed the allocated budget. Expenditure growth was recorded at 21% in 2021, increased significantly to 59% in 2022, and declined to -9% in 2023. The expenditure harmony ratio indicates an average of 87.8% for operational expenditures and 12.14% for capital expenditures. The expenditure efficiency ratio fluctuated, with an average of 85.47%, which is still within the efficient category
Pengaruh Penerapan Flexible Working Space (FWS) terhadap Peningkatan Kinerja dan Kepuasan Pegawai di Era Digital pada KPP Pratama Dumai Anastasya Caroline Vebriani; Dito Aditia Darma Nst
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 2 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Flexible Working Space (FWS) terhadap peningkatan kinerja dan kepuasan pegawai di era digital pada KPP Pratama Dumai. Perkembangan teknologi dan transformasi digital mendorong organisasi publik untuk dapat menerapkan sistem kerja yang lebih fleksibel dalam meningkatkan efektivitas kerja dan kualitas pelayanan publik. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif deskriptif dan metode studi pustaka (library research). Data penelitian diperoleh dari jurnal ilmiah, buku, dokumen kebijakan pemerintah, dan penelitian terdahulu yang relevan dalam penerapan Flexible Working Space (FWS). Teknik analisis data menggunakan model Miles dan Huberman dengan melakukan reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penerapan Flexible Working Space mampu meningkatkan produktivitas kerja, efisiensi waktu, work-life balance, dan kepuasan pegawai apabila didukung dengan infrastruktur digital yang memadai, koordinasi kerja yang efektif, serta kemampuan adaptasi pegawai. Namun demikian, penerapan FWS juga menghadapi beberapa hambatan seperti kendala jaringan internet, pengawasan kinerja, serta koordinasi antar unit kerja. Penelitian ini menyimpulkan bahwa penerapan Flexible Working Space berdampak positif terhadap peningkatan kinerja dan kepuasan pegawai di lingkungan organisasi publik apabila dilaksanakan secara terencana dan didukung kebijakan organisasi yang adaptif.

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