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All Journal Jurnal Akuntansi & Auditing Indonesia E-Jurnal Akuntansi Universitas Udayana Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Pendidikan MIPA Owner : Riset dan Jurnal Akuntansi Jurnal Abdimas Mandiri Sricommerce: Journal of Sriwijaya Community Services Forum Bisnis dan Kewirausahaan Aptekmas : Jurnal Pengabdian Kepada Masyarakat
Kalsum, Umi
Jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya, Palembang, Indonesia
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Journal : Owner : Riset dan Jurnal Akuntansi

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Pengaruh Karakteristik Pemerintah Daerah, dan Akuntabilitas terhadap Kinerja Pemerintah Daerah di Sumatera Selatan Rika Henda Safitri; Umi Kalsum; Trie Sartika Pratiwi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1267

Abstract

The purpose of this study is to understand how the proxies for the characteristics of local governments, which consist of the size of the region, the level of regional wealth, the level of regional dependence and capital expenditures can affect the performance of local governments. Then also to understand how accountability can affect local government performance. This study uses the population of all district/city governments in South Sumatra Province for the 2016-2020 fiscal year. The sample used in this study was selected using a purposive sampling method, namely 15 district/city governments with an observation period of five years. The amount of data used in this study is 75 data which is secondary data sourced from the website of the Ministry of Finance, Directorate General of Fiscal Balance. The analysis technique in this study uses panel data regression analysis. By using the help of Eviews. The results of the study explain that the size of the region, the level of regional wealth and capital expenditures have no effect on the performance of the regional government. The level of regional wealth and capital expenditures cannot affect the performance of district/city governments in the province of South Sumatra in 2016-2020. Meanwhile, the level of regional dependence and accountability has a positive influence on the performance of local governments. The level of regional dependence and accountability can improve the performance of district/city local governments in South Sumatra Province in 2016-2020.
Pengaruh e-Procurement Terhadap Pencegahan Fraud Di Pemerintah Daerah Sumatera Selatan Rika Henda Safitri; Umi Kalsum; Vivi Usmayanti; Rosihan Arief HS
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2092

Abstract

This research aims to determine the effect of implementing e-procurement on fraud prevention in Regional Government. Research has been carried out in several regional agencies in South Sumatra Province. The research was conducted using the questionnaire distribution method. The variables in this research are the e-procurement stages, namely planning, committee formation, prequalification, tender document preparation, bid evaluation, announcement, objection. The results of the research state that the implementation of e-procurement has an effect on preventing procurement fraud in the Regency/City Region of South Sumatra. Then, from the results of this research, it was also concluded that of the seven stages of e-procurement, only four stages of e-procurement had an effect on fraud prevention (document preparation stage, offer evaluation stage, announcement stage, and rebuttal stage). Meanwhile, the other three stages (planning stage, committee formation stage, and prequalification stage) in e-procurement have no effect on fraud prevention.
Co-Authors Agil Novriansa Asfeni Nurullah Burhanuddin Burhanuddin Evelina Astra Patriot Firnanda Dita Wulandari Fuadah, Lukluk Helen Helen Kencana Dewi Melia Sari Muhammad Farhan Mukhtaruddin Mukhtaruddin Mukhtaruddin Novratio Natanael Sinambela Padriyansyah Padriyansyah Pratiwi, Trie Sartika Regita Elsa Putri RIKA HENDA SAFITRI, RIKA Rosihan Arief HS Sardianto Markos Siahaan Scristia, Scristia Ubaidillah ., Ubaidillah Vivi Usmayanti Yulia Saftiana