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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IJIBE (International Journal of Islamic Business Ethics) Jurnal Akuntansi dan Pajak Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Value: Jurnal Manajemen dan Akuntansi Performance : Jurnal Bisnis dan Akuntansi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Ekonomi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Ekonomi, Manajemen, Akuntansi
Desyana, Gita
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Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi dan Pajak

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Analisis Laporan Realisasi Anggaran untuk Menilai Kinerja Keuangan Pemerintah Provinsi Kalimantan Barat Menggunakan Konsep Value for Money Oktavianty, Neti; Desyana, Gita; Kurniawan, Rudy
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13474

Abstract

The objectives of this study are as follows: (1) To evaluate the performance of the Government of the Provinsi Kalimantan Barat from 2019 to 2022 using the concept of value for money, with a focus on the economic aspect; (2) To assess the government of the Provinsi Kalimantan Barat between 2019 and 2022 with the use of the value for cash concept, with an emphasis on the efficiency aspect; (3) To measure the performance by the Government in the West kalimantine province from 2019 until 2022 using a concept of valor for money and focusing on the effectiveness aspect. This study is a case study using a qualitative method, with data from the Laporan Realisasi Anggaran Pendapatan Dan Belanja of the Provinsi Kalimantan Barat during the period. The method of analysis used is descriptive analysis. The results of the research show that the kinerja Keuangan of the Provinsi kaliamntan Barat from 2019 to 2022, evaluated with the concept of value for money from the economic, efficiency, and efficiency aspects, is in the category of economic criteria, quite efficient, and highly effective.
PERSEPSI MASYARAKAT TERHADAP AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DI DESA SUNGAI RAYA DALAM, KECAMATAN SUNGAI RAYA, KABUPATEN KUBU RAYA Hanifadhila, Yasmin Alya; Desyana, Gita; Yantiana, Nella
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13473

Abstract

This research aims to know the perception of the village community regarding accountability and transparency of the management of the Income and Purchasing Budget of the Village in the village of Sungai Raya Dalam, Sungai Raya Prefecture, Kubu Raya District. The type of research used in this research is quantitative research descriptive, with data collection techniques using questionnaires. The population in this study is the village of Sungai Raya Dalam, Sungai Raya district, Kubu Raya district. Whereas the sample in this research is 32 (thirty-two) people of Riveside Village. The results of the research show that the perception of the community about the Government of Sungai Raya Dalam has been accountable and transponder in the management of the village's finances.
Co-Authors Aprianto, Ryan Devi Novianti Elok Heniwati Grania Mustika, Ira Hanifadhila, Yasmin Alya Helisa Noviarty Ikhsan, Syarbini Januari, Pamela Tri Juanda Astarani Khristina Yunita Maulidia, Rahma Oktavianty, Neti Putri, Valencia Limarga Rahmadinia, Putri Rudy Kurniawan Rusliyawati Sinaga, Tiur Enjel Valeryan, Deo Wong, Vanessa Yantiana, Nella