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All Journal JAM Jurnal Dinamika Akuntansi INTEGRALISTIK Among Makarti Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Monex: Journal of Accounting Research Jurnal Akuntansi dan Pajak AdBispreneur Jurnal RAK (Riset Akuntansi Keuangan) Journal of Economic, Management, Accounting and Technology (JEMATech) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Akuntansi Economic and Education Journal (Ecoducation) Bilancia : Jurnal Ilmiah Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL AKUNTANSI JAAF (Journal of Applied Accounting and Finance) Jurnal Ilmiah Akuntansi Kesatuan Equity: Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Riset Manajemen dan Akuntansi (JURIMA) Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) SENTRI: Jurnal Riset Ilmiah Jurnalku JURNAL ECONOMINA Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Jurnal Mutiara Ilmu Akuntansi Journal of Public and Business Accounting Jurnal Riset Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Santri : Jurnal Ekonomi dan Keuangan Islam
Nuwun Priyono
Akuntansi, Fakultas Ekonomi, Universitas Tidar
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Development Model of E-Budgeting and E-Reporting System on the Management of Village Fund Finance Setyawan, Supanji; Priyono, Nuwun; Iswanaji, Chaidir
Jurnal Dinamika Akuntansi Vol 9, No 1 (2017): March 2017
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v9i1.12000

Abstract

This study aims to analyze the ability of villages in conducting village funds management and subsequently develop e-budgeting and e-reporting system for the realization efficiency of the village fund allocation in Balesari Village. Research method used was research and development research model in which the research was conducted to develop a system. The research method used was qualitative method with case study model. The research informant was village apparatus with 10 officers. Research data was obtained by depth interview method with interviewees and field observation. The result of the research showed that the compilation of e-budgeting in budget activities of Magelang Regency Government has helped to efficient village fund realization that was by making the budget activities process, starting from planning, budgeting, to budget control became faster and could reduce the cost spent by Balesari Village Government in achieving budget realization. All of the data from the proposal stage until the end of the budget year has been integrated and stored properly so that if it is necessary the search for the origin of the budget and implementation can be quickly obtained through e-budgeting and e-reporting system. The conclusion of this study is the model of village finance that is appropriate to use is a village financial system that has been provided by the government. However, village officials are not yet ready for the implementation of Law 6/2014 and have not fully understood the management of village funds based on Permendagri 113/2014.
Review Laporan Keuangan Baznas Kabupaten Magelang dengan PSAK 109 Priyono, Nuwun
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1161

Abstract

The National Amil Zakat Agency (BAZNAS) is the official and only body formed by the government based on Presidential Decree No. 8 of 2001 which has the duties and functions of collecting and distributing zakat, infaq, and alms (ZIS) at the national level. BAZNAS is declared as a non-structural government institution that is independent and is responsible to the President through the Minister of Religion. Thus, BAZNAS together with the Government is responsible for overseeing the management of zakat which is based on: Islamic law, trust, expediency, justice, legal certainty, integrated and accountability. PSAK 109 is one of the financial standards set for the amil zakat body which is expected to realize reporting uniformity and simplicity of recording. So that the public can read the zakat manager's accounting reports and oversee their management so that muzzaki believes in channeling zakat through the amil zakat body. This condition occurs in BAZNAS Magelang Regency which has presented the report well. PSAK 109 consists of five components, namely the cash flow statement report, balance sheet (statement of financial position), report on changes in funds, statement of assets under management and notes to financial statements. This research uses applied research with a qualitative approach. This research was conducted in four stages, namely data collection conducted by interviews and documentation, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the financial recording system at BAZNAS Magelang Regency is in accordance with PSAK 109.
The Determinants of Level of Society Welfare Within Fiscal Decentralization Framework In Regional Autonomy Era Priyono, Nuwun; Arifah, Siti; Wulandari, Eva; Prasetyanto, Panji Kusuma
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 21, No 2 (2020): JEP 2020
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v21i2.10545

Abstract

The purpose of this study is to prove to what extent the influence that fiscal decentralization, local financial performance, local government expenditure, Locally Generated Recurring Revenues or Pendapatan Asli Daerah (PAD), Profit-Sharing Fund or Dana Bagi Hasil (DBH), General Allocation Fund or Dana Alokasi Umum (DAU), and Special Allocation Fund or Dana Alokasi Khusus (DAK) have on the level of society welfare. The objects of this research are Regencies and Municipalities in Java Island. The data used in this study are the secondary. The data on balance sheet and realization report of the regional revenues and expenditure budget (APBD) are from the Ministry of Finance of the Republic of Indonesia. The data on the level of society welfare that is proxyed by the value of HDI is obtained from Bappenas and BPS of Central Java. This research uses time series data from 2012-2014 periods. The research method used is the research of causality with linear regression model. The result of the significance test shows that only one DAK variable can partially affect the HDI variable. Meanwhile those variables other than DAK partially or individually do not influence the HDI variable. The result of regression analysis shows that simultaneously such variables as Fiscal Decentralization, Regional Finance Performance, Local Government Expenditure, PAD, DAU, DAK and DBH have an influence on HDI in Regencies / Municipalities in Java Island.
ANALISIS BELANJA DAERAH PEMERINTAH KOTA MAGELANG TAHUN 2015-2019 Endah Purwaningsih; Priyono, Nuwun
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 17 No 1 (2021): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v17i1.229

Abstract

Local Expenditure is all local government obligations recognized as a reduction in the value of net worth within the period of the relevant fiscal year. The government's success in managing regional spending can be seen from the output/results achieved by using the budget. Whether the achievement of the results provides benefits to the community or not. Good results show that local governments are performing well. The purpose of this research is to find out the financial performance of Magelang city government by conducting analysis of regional spending in fiscal year 2015-2019. The method used in this study is quantitative data measurement which results are interpreted with descriptive analysis methods. The results of this study show the Magelang City Government has been performing quite well. This is seen from the variance analysis showing budget planning and efforts to achieve budget usage efficiency are good enough, spending growth is volatile and positive, and the cost efficiency ratio is quite effective with an average efficiency rate of 85.47%. Even so, the Government still needs to improve the balance between capital expenditure and operating expenditure.
Analisis Partisipasi Penyandang Disabilitas Dalam Perencanaan Pembangunan di Kabupaten Gunungkidul Bharata, Risma Wira; Rani, Utpala; Priyono, Nuwun; Novitaningtyas, Ivo
Integralistik Vol 32, No 2 (2021): Juli 2021
Publisher : Civic Education Program, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/integralistik.v32i2.28818

Abstract

Penelitian ini bertujuan untuk menganalisis partisipasi atau keterlibatan dari penyandang disabilitas dalam perencanaan pembangunan di Kabupaten Gunungkidul. Penelitian dilakukan terhadap kelompok penyandang disabilitas dan organisasi perangkat daerah di kabupaten Gunungkidul. Kuesioner didistribusikan kepada responden sebagai teknik pengumpulan data, sedangkan teknik penentuan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa sebagian responden dari penyandang disabilitas mengusulkan ketersediaan sarana dan prasana yang dapat diakses oleh para penyandang disabilitas. Selain itu, pemberdayaan ekonomi para penyandang disabilitas juga menjadi usulan yang cukup banyak disebutkan para responden. Lebih lanjut, hasil penelitian memberikan implikasi bagi Pemerintah Kabupaten Gunungkidul untuk meningkatkan keterlibatan dari para penyandang disabilitas dalam perencanaan pembangunan daerah. Hal tersebut diperlukan karena keterlibatan para penyandang disabilitas masih belum efektif untuk mengakomodasi kebutuhan mereka.
Analisis Penilaian Kondisi Keuangan Pada Pemerintah Kabupaten Magelang Periode Tahun 2015-2019 Nuwun Priyono; Risma Wira Bharata; Ari Nurul Fatimah
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2347

Abstract

This study aims to analyze and assess trends in the financial condition of the Government of Magelang Regency which includes: financial factors and environmental factors. This study uses secondary data. The data analyzed includes data on financial reports in the Magelang Regency Government such as: balance sheet, APBD, budget realization reports, and operational reports. The analysis year period starts from 2015-2019. Analysis of the financial condition assessment using the Fiscal Tren Monitoring System (FTMS) model in the Magelang Regency Government. The research method used in this research is to use a descriptive approach based on secondary data processing and coupled with numerical analysis. The analysis technique in this research uses descriptive statistics, namely: presenting data in the form of tables, graphs, averages and percentage calculations. Analysis of the financial condition assessment using the FTMS model in Magelang Regency 2015-2019 shows that the financial factor includes 4 indicators consisting of 9 sub indicators. Of the 9 financial sub indicators, 5 sub indicators have the expected trend and 4 sub indicators have an unexpected trend. Furthermore, environmental factors consist of 1 indicator which includes 5 sub indicators. Of the 5 sub indicators, 2 sub indicators have the expected trend and 3 sub indicators have less expected trends for the assessment of the financial condition of the Magelang Regency government.
Review Laporan Keuangan Baznas Kabupaten Magelang dengan PSAK 109 Fuad Yanuar; Yassirly Amriya; Nuwun Priyono
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1161

Abstract

The National Amil Zakat Agency (BAZNAS) is the official and only body formed by the government based on Presidential Decree No. 8 of 2001 which has the duties and functions of collecting and distributing zakat, infaq, and alms (ZIS) at the national level. BAZNAS is declared as a non-structural government institution that is independent and is responsible to the President through the Minister of Religion. Thus, BAZNAS together with the Government is responsible for overseeing the management of zakat which is based on: Islamic law, trust, expediency, justice, legal certainty, integrated and accountability. PSAK 109 is one of the financial standards set for the amil zakat body which is expected to realize reporting uniformity and simplicity of recording. So that the public can read the zakat manager's accounting reports and oversee their management so that muzzaki believes in channeling zakat through the amil zakat body. This condition occurs in BAZNAS Magelang Regency which has presented the report well. PSAK 109 consists of five components, namely the cash flow statement report, balance sheet (statement of financial position), report on changes in funds, statement of assets under management and notes to financial statements. This research uses applied research with a qualitative approach. This research was conducted in four stages, namely data collection conducted by interviews and documentation, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the financial recording system at BAZNAS Magelang Regency is in accordance with PSAK 109.
PENGARUH PAD DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN DAERAH DAN KESEJAHTERAAN MASYARAKAT DI JAWA TENGAH Nuwun Priyono; Ari Nurul Fatimah; Yulida Army Nurcahya
Riset Ekonomi Pembangunan Vol 5, No 2 (2020): Oktober 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v5i2.2202

Abstract

Penelitian ini meneliti mengenai pengaruh PAD dan dana perimbangan terhadap kinerja keuangan daerah dan kesejahteraan masyarakat di Kabupaten/Kota di Jawa Tengah. Tujuan penelitian ini yaitu membuktikan seberapa besar pengaruh PAD, DBH, DAU dan DAK terhadap kinerja keuangan daerah dan tingkat kesejahteraan masyarakat di 35 Kabupaten/Kota di Jawa Tengah baik secara parsial maupun secara simultan. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengambilan sampel menggunakan purposive sampling yaitu teknik penentuan sampel dengan pertimbangan tertentu. Sampel yang diambil sebanyak 31 Kabupaten/Kota di Jawa Tengah. Metode penelitian yang digunakan adalah penelitian menggunakan model regresi linear berganda. Dalam penelitian ini variabel independen mempengaruhi variabel dependen. Hasil penelitian menunjukan bahwa DAU, dan DAK secara parsial berpengaruh pada kinerja keuangan daerah, sedangkan secara simultan PAD, DBH, DAU, dan DAK berpengaruh terhadap kinerja keuangan daerah. Hasil penelitian yang lain menunjukkan bahwa secara parsial hanya ada dua variabel PAD dan DAU yang berpengaruh pada tingkat kesejahteraan masyarakat. Selain itu secara simultan variabel PAD, DBH, DAU dan DAK berpengaruh terhadap tingkat kesejahteraan masyarakat.
DISKRIPSI DAN PERMASALAHAN PELAKU USAHA KECIL MENENGAH (UKM) (Studi Kasus UKM di Desa Balesari, Kecamatan Windusari) Whinarko Juliprijanto; Sudati Nur Sarfiah; nuwun priyono
Riset Ekonomi Pembangunan Vol 2, No 1 (2017): April 2017
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v2i2.224

Abstract

Desa Balesari Kecamatan Widusari Kabupaten Magelang dengan jumlah penduduk 2.725 ribu, terdiridari 1.377 penduduk perempuan dan 1.348 penduduk laki-laki, merupakan desa yang mata pencaharian terbanyak penduduk adalah petani. Pertanian di Desa Balesari merupakan pertanian tadah hujan yang panen hanya satu tahun sekali. Jumlah UKM di Desa Balesari sebanyak 105, yang bergerak di bidang usaha rumah tangga dan kerajinan. Dengan mengambil sample 50 UKM penelitian ini dilakukan. Penelitian ini bertujuan untuk mendiskripsikan pelaku usaha, jenis usahanya, usianya, tingkat pendidikan, omset dan keuntungan, besarnya modal dan kebutuhan modal, jumlah tenaga kerja dan system pengupahan serta permasalahan yang dihadapi. Metode yang digunakan untuk penelitian ini adalah penyebaran kuesioner kepada sample yang telah ditetapkan, kemudian hasilnya dilakukan tabulasi sesuai dengankelompok pertanyaan. Data yang telah dikelompokan menurut jenisnya kemudian dilakukan analisis, Dari hasil pengumpulan data melalui penyebaran kuestener, diketahui bahwa di Desa Balesari usaha yang banyak dilakukan oleh masyarakat adalah usaha pembuatan besek(11 UKM) dan kepang (15 UKM), toko kelontong (5 UKM), makanan ringan (8 UKM) dan usaha karet (5 UKM). Omset dan keuntungan usaha sebagian besar masih di bawah Rp. 1 juta, dengan penggunaan modal terbesar masih dibawah Rp. 1 juta. Sebagian produksi masih berdasarkan pesanan. Pendidikan rata-rata UKM adalah sekolah menengah pertama.Rendahnya modal yang dimiliki dan tingkat pendidikan yang rendah menyebabkan masalah modal dan pemasaran menjadi masalah utama yang dihadapi pengusaha. Manfaat diskripsi UKM di Desa Balesari, diketahui keberadaan UKM, diketahui permasalahan dan sebagai bahan kajian dalam menyusun kebijakan sehingga kebijakan yang diambil dapat sesuai dengan kebutuhan UKM.
Efektivitas Sistem Pengendalian Internal pada Pengelolaan Persediaan Barang Habis Pakai (Alat Tulis Kantor) di Dinas Pertanian dan Pangan Kota Magelang Wiwit Ardiyanti; Nuwun Priyono
Economics and Education Journal (Ecoducation) Vol 3 No 1 (2021): ECODUCATION : Economics and Education Journal
Publisher : Program Studi Pendidikan Ekonomi, IKIP Budi Utomo Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v3i1.1132

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas sistem pengendalian internal pada pengelolaan persediaan barang habis pakai di Kantor Dinas Pertanian dan Pangan Kota Magelang. Pengelolaan barang dikatakan efektif apabila dalam menyelengarakan dan dalam mengurus kegiatan tersebut tidak menimbulkan masalah yang tidak dikehendaki dan kegiatan tersebut telah sesuai dengan peraturan yang berlaku sehingga bisa mencapai tujuan perusahaan. Proses pengelolaan barang terdiri dari proses penerimaan, penyimpanan, pemeliharaan, pendistribusian atau pengeluaran, dan proses pengendalian. Penelitian ini menggunakan penelitian kualitatif dengan menggunakan metode deskriptif. Penelitian ini dilakukan di Bagian Umum dan Kepegawaian Dinas Pertanian dan Pangan Kota Magelang dan data diperoleh melalui wawancara dan kajian pustaka dengan Bagian pengelola gudang Dinas Pertanian dan Pangan Kota Magelang. Dalam penelitian ini disimpulkan bahwa sistem pengendalian internal sudah berjalan dengan baik dan efektif, karena telah menerapkan unsur-unsur pengendalian internal.
Co-Authors Agustiyana Lailatus Sholikhah Agustiyana Lailatus Sholikhah Angelina Yunita Munte Aria Oktavian Arifah, Siti Arista Puji Utami Arma Riski Nur Cahyani Arum Nur Aulia Ayunda Putri Nilasari Bharata, Risma Wira chaidir iswanaji Chaidir Iswanaji Choirunisa Romadhoni Dedy Firmansyah Difa Ayu Nindyatami Savitri Dila Manik Arfath Divana Meliyana Dwi Nurrahmawati Edho Soekarno Putra Endah Purwaningsih Endang Kartini Panggiarti Erni Agustin Erni Puji Astutik Eva Wulandari Eva wulandari, Eva Fatimah, Ari Nurul Fuad Yanuar Hadi Sasana Hanum Indrianingrum Husnun Karina Bilqis Ika Sulistiani Intan Jaya Dynaindar Irvan Bari Alghani Iswanaji, Chaidir Jaka Prasetya Latifah Fitriyani Lintang Citra Cristiani Lisna Wati Lisnawati Lisnawati M. Nuwafal Khoir maya maghfiroh Mia Ardhi Nur Afifa Nibras Anny Khabibah Nila Ayu Pratiwi Novitaningtyas, Ivo Nunky Vinalia Nur Khasanah Octavia Lhaksmi Pramudyastuti Oktavianindita Putri Utami Panca Safira Amelia Panji Kusuma Prasetyanto Prasetyanto, Panji Kusuma Prisma Dwi Anggraeni Puspita Geatri Br Perangin-Angin Ratna Sefitriya Refina Pramudya Wardana Ricky Mukaromah Ricky Mukaromah Rifai, Fuad Yanuar Akhmad Rina Trisnawati Riris Nur Alia Risma Usriyati Risma Wira Bharata Risma Wira Bharata Rizka Amalia Saadah Ruqidul Hajah Alhabsi Setyawan, Supanji Silvia Maharani Siti Afidatul Khotijah sudati nur safiah Sudati Nur Sarfiah Supanji Setyawan Suryatimur, Kartika Pradana Utpala Rani Wahyudi, Muhamad Whinarko Juli Prijanto Whinarko Juli Prijanto Whinarko Juliprijanto Whinarko Juliprijanto Wiwit Ardiyanti Yassirly Amriya Yoga Yuniadi Yuanne Gabrila Sriyanto Yulida Army Nurcahya