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All Journal Jurnal Akuntansi dan Keuangan Jurnal Ilmiah ESAI
Tia Rizna Pratiwi
Universitas Bandar Lampung
Economics, Econometrics & Finance Social Sciences

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PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP PENINGKATAN INDEKS PEMBANGUNAN MANUSIA PADA PEMERINTAH DAERAH DI PROVINSI LAMPUNG PERIODE 2013-2015 Tia Rizna Pratiwi; Nurdiawansyah Nurdiawansyah
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2019): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i2.1290

Abstract

Regional autonomy enacted to give local goverment the authority to increase local revenue and allocative function in local development priorities. this study purpose to determine effect of PAD and capital Expenditure on improving Human Development Index (HDI). This study was conducted in thirteen districts and two cities in the province of Lampung. This study uses budget realization report from two thousand thirteen to two thousand fifteen and HDI two thousand thirteen to two thousand fifteen obtained from auditing firm republic of indonesia province Lampung and website www.bpslampung.go.id. This research has been qualified classical assumption and test feasibility of model, proccesed by regression analysis techiques. Then test hypothesis PAD and capital expenditure showed significant positive effect on the HDI, means increased revenues and capital expenditure, will be increase HDI also. This increased is due ti the allocation of local revenue and capital expenditure has been utilized appropriately so that planned activities can be well.
Analisis Kinerja Perusahaan Dengan Metode Balanced Scorecard Periode 2013-2014 (Studi Kasus Pada Hotel Sahid Bandar Lampung). Tia Rizna Pratiwi; Herry Goenawan Soedarsa; Made Diah Ratna
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i2.1088

Abstract

This research aims to meansure the performance of Sahid Hotel using the balanced scorecard method with four perspectives in balanced scorecard measurement. The four perspectives of balanced scorecard are financial perspective, customer perspective, internal business perspective, and learning and growth perspective. This research using data during two periods 2013-2014. The result of this research using balanced scorecard such as financial perspective, customer perspective, and learning and growth perspective show quite less, but to internal business show quite good. From four perspective of balanced scorecard method, over all performance of Sahid Hotel is less.
Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Keuangan Perbankan di Indonesia Tia Rizna Pratiwi
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2017): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i1.827

Abstract

This study is aimed to investigate the impact of intellectual capital andcorporate governance on bank’s financial performance in Indonesia. Intellectualcapital is measured by Value Added Intellectual Coefficient(VAIC) method, while corporate governance is measured by corporate governance composit valueof Banks. The result indicates VACA and VAHU have influence on bank’sperformance in Indonesia which proxied by ROE and ROA. 
Kesejahteraan Masyarakat pada Pemerintah Kabupaten/Kota yang Beropini WTP, WDP, Adverse dan Disclaimer di Propinsi Lampung Khairudin Khairudin; Tia Rizna Pratiwi; Syahril Daud
Jurnal Ilmiah ESAI Vol 13 No 1 (2019)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v13i1.1267

Abstract

The development of audit opinion obtained by the government of regency/city at Lampung Province to date suggests a positive development, with unqualified opinion indicating the highest opinion from the BPK-RI.  This audit opinion results show significant increase for last few years. Further, there are some local governments that have been for more than three years in a row obtaining the opinion of unqualified opinion. However, the development of a positive audit opinion of the local government is not followed by the development of a positive level of welfare. In fact, the Government of Lampung Province is still ranked the fourth lowest in Sumatra as the poorest province. So the audit opinion which is attached to the local government, in particular the perceived unqualified opinion for this community is not prosperous. This research was conducted on the entire local government in Lampung Province for the period of 2011-2015 with the method of comparative analysis, with the data related to the Human Development Index (HDI) of each District/City Government were obtained from BPS Lampung Province and the data in the form of the audit opinion are sourced from the BPK-RI. The results showed that not all local government obtain unqualified opinion automatically related to the increase of the level of the welfare of the community becomes. For this reason, the local government obtaining the unqualified opinion in the financial management should also improve the welfare of the community through an increase in the budget for education, health and other sectors that directly touch on the improvement of the welfare of the community. It is expected the government succeeded not only in financial management but also in development. Keyword: Adverse, Disclaimer, welfare of the community, unqualified opinion, qualified opinion
Co-Authors Herry Goenawan Soedarsa Khairudin Khairudin Made Diah Ratna Nurdiawansyah Nurdiawansyah Syahril Daud