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All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan KEUNIS JOURNAL OF APPLIED BUSINESS ADMINISTRATION JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) International Journal of Business, Law, and Education Applied Accounting and Management Review
Alvianita Gunawan Putri
Politeknik Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Journal : Dinamika Akuntansi Keuangan dan Perbankan

 1 
EVALUASI SISTEM PENGENDALIAN INTERN ATAS PENGELOLAAN ASET TETAP PADA PEMERINTAH KABUPATEN BREBES Alvianita Gunawan Putri
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 2 (2017): Vol. 6 No. 2 2017
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.86 KB)

Abstract

The purpose of this study is to evaluate the internal control system for the management of fixed assets and assess the obstacles faced in managing fixed assets in the Government of Brebes Regency. This type of research is a case study with a qualitative approach using descriptive methods. Effectiveness is assessed using 5 (five) elements of the Internal Control System by giving weight to each element. Assessment is done by assessing the results of interviews using the Internal Control Questionnaire (ICQ) test list that refers to PP No. 60 of 2008 and equipped with observations and documents. Based on the results of the interview completed with the results of observations and documents, the results obtained were the elements of the control environment were given a weight of 30% so as to obtain a value of 27.27%. Risk assessment is given a weighting of 20% so as to obtain a value of 8.57%. Control activities are given a weighting of 25% so as to obtain a value of 19.70%. Information and communication are given a weight of 10% so that they get a value of 7.88%. Monitoring was given a weighting of 15% so that it obtained a score of 10.18%. The total value of 5 (five) elements of the internal control system in the Government of Brebes Regency is 73.60% which are classified as effective criteria. Keywords: management of fixed assets, internal control systems (spi).
STRATEGI PEMERINTAH DAERAH KABUPATEN BREBES DALAM UPAYA MEMPEROLEH OPINI WAJAR TANPA PENGECUALIAN (WTP) ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) Alvianita Gunawan Putri; Ardian Widiarto; Musyafa Al Farizi
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8540

Abstract

The purpose of this research is to analyze the efforts of the Pemerintah Daerah Kabupaten Brebes to obtain an Unqualified Opinion (WTP) on the Government Financial Report (LKPD). This study uses a qualitative approach with descriptive methods. This study used a SWOT analysis and data collection was carried out by in-depth interviews and was supported by observation, documentation and triangulation. Based on the processed data, it can be concluded that in the strength factor, the highest average is the commitment and high integrity of the Pemerintah Daerah Kabupaten Brebes and the Board of Institution Leaders, with a value of 7.9. The lowest average value is on the weakness factor, the area of Brebes Regency so that the total assets are larger and more complex, with a value of 6.0. The highest average value is on the opportunity factor in (Bimtek) and socialization from the central government with a value of 7.7. The lowest average value on the threat factor (Threat), the culture of the community that does not consider education is important, with a value of 6.1. The SO strategy gets the highest score of 4.17, so it can be said that the SO strategy are the best alternative. Keywords: Opinion, Regional Government Financial Statements, Unqualified Opinion (WTP)
IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE PRINCIPLES IN VILLAGE FUND MANAGEMENT IN TENGGAK VILLAGE GOVERNMENT, SIDOHARJO, SRAGEN Diego Wardana Putra; Mohammad Hasanudin; Alvianita Gunawan Putri
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 1 (2023): Vol. 12 No. 1 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i1.9388

Abstract

This study aims to describe and analyze the principles of Good Corporate Governance in managing village funds at the Tenggak Village Government, Sidoharjo District, Sragen Regency. This type of research uses a descriptive method with a qualitative approach. This research design is considered as the most suitable application to explain the good governance principles in the Tenggak Village government in depth according to the actual phenomena. Data collection techniques carried out containe of interviews, observation and documentation. The results of this study indicate that the principles of responsibility, independence, and justice have been applied properly. Therefore the principle of transparency has not been applicated properly and the principle of accountability has not met the existing research indicators. The final result indicated that the principles of good corporate governance have not been implemented properly in village fund management in Tenggak village governance.
Co-Authors Andi Nursyamsi Amin Ardian Widiarto Atif Windawati Dian Pertiwi Diego Wardana Putra Farizi, Musyafa Al Isnu Niki Adi Kurnia Iwan Budiyono Loso Judijanto Maria Theresia Heni Widyarti Mella Katrina Sari Mohamad Hasanudin Mohamad Hasanudin Mohammad Hasanudin Musyafa Al Farizi Musyafa Al Farizi Pranala Mahanani Raharjo Rudi Handoyono Sari, Mella Katrina Septian Yudha Kusuma Tutik Dwi Karyanti