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All Journal Jurnal Ilmiah Akuntansi Rahmaniyah
Rano Asoka
Sekolah Tinggi Ilmu Ekonomi Rahmaniyah
Economics, Econometrics & Finance

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Pengaruh Sistem Pengendalian Intern Pemerintah Terhadap Efektivitas Pengelolaan Keuangan Pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Musi Banyuasin Jumania Septariani; Rano Asoka
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 4 No 1 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.988 KB) | DOI: 10.51877/jiar.v4i1.159

Abstract

This study aims to determine the effect of the government's internal control system on the effectiveness of the regional financial management of the Musi Banyuasin Regency Government. The types and sources of data used by the author in this study are primary and secondary data. In this study, the author used quantitative analysis techniques. The results of the study stated that the government internal control system in the Government of Musi Banyuasin Regency was adequate, this was supported by research indicators namely elements of the government's internal control system consisting of the control environment, risk assessment, control activities, information and communication and monitoring. The effectiveness of regional financial management in the Musi Banyuasin District Government is very effective, this is supported by research indicators, namely the objectives of regional financial management consisting of responsibilities, being able to fulfill financial obligations, honesty, efficiency and effectiveness and effective and controlling activities. There is an influence of the government's internal control system on the effectiveness of regional financial management in the Musi Banyuasin District Government.
ANALISIS LIKUIDITAS DALAM MENILAI KINERJA KEUANGAN KOPERASI Rano Asoka
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 2 No 1 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.198 KB) | DOI: 10.51877/jiar.v2i1.64

Abstract

Tujuan penelitian ini adalah untuk mengetahui penilaian tingkat likuiditas koperasi. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan koperasi. Penelitian ini menggunakan teknik pengumpulan data dengan studi pustaka dan dokumentasi. Teknik analisis data yang digunakan adalah analisis kuantitatif dengan menggunakan rasio. Penelitian ini menemukan bahwa tingkat likuiditas laporan keuangan koperasi yang diukur dengan rasio lancar dan rasio cepat untuk tahun 2016 dan 2017 berada pada kategori baik.
ANALISIS EFEKTIVITAS REALISASI ANGGARAN BELANJA MODAL DINAS PERDAGANGAN DAN PERINDUSTRIAN KABUPATEN MUSI BANYUASIN Rano Asoka
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 2 No 2 (2019): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.642 KB) | DOI: 10.51877/jiar.v2i2.84

Abstract

This research aims to determine the effectiveness of the realization of capital expenditure budget in the Trade and Industry Board of Musi Banyuasin. It has been reached the goal budget target in the government of Musi Banyuasin Regency. The methods of research used are qualitative methods. The data collection techniques used are interview research, documentation, and library studies. Data analysis was conducted using qualitative descriptive analysis methods and the use of capital expenditure budget data and the realization of capital spending in 2016 to 2018. The results showed that The Trade and Industry Board of Musi Banyuasin Regency in realization of the capital expenditure budget in the year 2016 to 2018 can be said to be effective and in positive growth. In 2016 to the year of 2018, The Trade and Industry Board of Musi Banyuasin Regency is still dependent on local government so that the implementation decentralization of capital expenditure budget can be said to be effective.
ANALISIS PENERAPAN PRINSIP AKUNTABILITAS DAN TRANSPARANSI TERHADAP PELAKSANAAN PENGELOLAAN ANGGARAN BERBASIS KINERJA (STUDI KASUS PADA BADAN PERENCANAAN PEMBANGUNAN DAERAH KABUPATEN MUSI BANYUASIN) Rano Asoka; Candra Romanda
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i1.259

Abstract

The purpose of this study was to determine the application of the principles of Accountability and Transparency in the Implementation of Performance-Based Budget Management at the Regional Development Planning Agency (Bappeda) of Musi Banyuasin Regency. The research method used was a qualitative method with a descriptive approach. Data collection techniques were field studies, interviews and documentation. The data analysis technique was a descriptive approach. The results of this study indicated that the Regional Development Planning Agency (Bappeda) of Musi Banyuasin Regency in implementing budget management has implemented good principles and transparency on the implementation of activities and performance achievements or activities in the Regency Regional Development Planning Agency (Bappeda) Musi Banyuasin through the official website of the Regional Development Planning Agency (Bappeda) of Musi Banyuasin Regency. The preparation of Government Agency Performance Accountability Report (LAKIP) and Accountability Report (LKPJ) are going to be the responsibility of government administration for the year.
Co-Authors Candra Romanda Jumania Septariani