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PENGUNGKAPAN PERTANGGUNGJAWABAN PEMERINTAH DAERAH DI INDONESIA Sri Suranta; Sulardi Sulardi; Santoso Tri Hananto; Halim Dedy Perdana
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.1263

Abstract

The purpose of the study was to examine the disclosure of accountability of local governments in Indonesia. The problem of this research is whether there are differences in disclosure of accountability between Regional Governments in Java and outside Java Islands. The population of this study is all local governments, both regencies and cities in Indonesia, while the sample is all regencies/cities in Indonesia other than provincial governments. The data of this study are the 2017 Regional Government Financial Statements. Data analysis is to determine the normality of the data using the Kolmogorov-Smirnov test. Hypothesis testing uses the Mann-Whitney test, because the data are not normally distributed. The results of this study are that there are differences in disclosure of accountability between Regional Governments in Java and Outside of Java. Another finding is that the level of disclosure on the island of Java is higher than on the Outside Island of Java.
Pengaruh Temuan Audit, Opini Audit, dan Ukuran Daerah terhadap Ketepatwaktuan Laporan Keuangan Pemerintah Daerah di Indonesia Alma Yulia Putri Azahari; Sulardi Sulardi
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.045 KB) | DOI: 10.20961/jab.v21i2.655

Abstract

The author aims to empirically test whether the timeliness of Regional Government Financial Report or LKPD influenced by audit opinion, local government size, and audit findings. The author uses a sample of government at the regional level in 2019 with the criteria as determined. The multiple regression test of 185 local governments shows that audit opinion has a significant positive relationship with punctuality. Meanwhile, the variables of audit findings and area size negatively influence the timeliness of LKPD. Penulis bertujuan menguji secara empiris apakah ketepatwaktuan Laporan Keuangan Pemerintah Daerah atau LKPD dipengaruhi oleh opini audit, ukuran daerah, dan temuan audit. Penulis menggunakan sampel pemerintah di tingkat daerah pada tahun 2019 yang berkriteria seperti yang telah ditentukan. Uji regresi berganda terhadap 185 pemerintah tingkat daerah menunjukkan opini audit memiliki hubungan yang positif secara signifikan terhadap ketepatwaktuan. Sementara variabel temuan audit dan ukuran daerah memiliki pengaruh negatif terhadap ketepatwaktuan LKPD.
METODE PEMASARAN ON LINE UNTUK MENINGKATKAN PENJUALAN EKSPOR ROTAN DI DESA TRANGSAN GATAK SUKOHARJO Sri Suranta; Sulardi Sulardi; Muhammad Syafiqurrahman
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2020): Edisi Januari
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.039 KB) | DOI: 10.32493/al-jpkm.v1i1.4011

Abstract

The purpose of community service carried out by the UNS Team was to assist Small and Medium Enterprises (SME), especially Wayan Rotan SME and Tiga Warna Rotan SME in order to increase the sale of rattan products to exports. The problem faced by the two SMEs is the sale of rattan products that have not been optimal because the marketing methods carried out are still conventional. The methods used in implementing this activity are: the procurement of online marketing facilities, including notebooks, and modems, making websites as a means of online marketing, and conducting training related to online marketing. The result of service that has been done is increasing sales of rattan products by 38%.Keywords: Export, On Line Marketing, Trangsan
Optimalisasi Pemasaran BUMDes “Lestari Jaya” dan UMKM Desa Sanggung Gatak Sukoharjo untuk Meningkatkan Omzet di Masa Pandemi Sri Suranta; Ari Kuncara Widagdo; Renata Zoraifi; Sulardi Sulardi
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 6 No 2 (2022): Volume 6 Nomor 2 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v6i2.16576

Abstract

The purpose of this service activity is to increase the business development of Village Owned Enterprises (BUMDes) and Micro Small and Medium Enterprises (MSMEs) through service delivery or delivery of new BUMDes products and the use of appropriate marketing methods. with BUMDes and MSMEs. PKM activities are focused on developing BUMDes businesses and implementing BUMDes marketing methods both with conventional methods and through the internet. The service methods carried out are: (1) a preliminary survey to obtain data and information to find out the root of the problem, and (2) provide solutions to problems by conducting marketing training. The result achieved is that the management of BUMDes and MSMEs can increase their marketing competence, both conventional marketing and internet-based marketing. The conclusion is that marketing training is carried out to improve the marketing competence of both BUMDEs and MSME managers so that they can increase sales turnover.