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All Journal Ekombis: Jurnal Fakultas Ekonomi JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Fangela Myas Sari
Progdi Akuntansi, Fakultas Desain Kreatif Dan Bisnis Digital Institut Teknologi Dan Sains Nahdlatul Ulama Pekalongan
Economics, Econometrics & Finance Education

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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KUALITAS APARATUR PEMERINTAH DAERAH, GOOD GOVERNANCE DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris pada Kabupaten Batang) Fangela Myas Sari
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 1 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.407 KB) | DOI: 10.56696/jaka.v3i1.6648

Abstract

ABSTRACKThis research aims to know the influence the application of government accounting standards, the quality of regional government apparatus, good governance and the utilization of technological information toward the quality of the financial statement of local in Regional Device Organization (OPD) of Batang Districts. This research included the correlational research. The sample of this research was determined by purposive sampling technique and it was obtained 63 respondents. The data analyzed by using multiple linier regression with SPSS software 23 version. The result of this research showed that the application of accounting standards and the utilization of technological information gave influence on the quality of the local financial statement, while the application of the quality of regional government apparatus and good governance did not give affect on the quality of the local Government financial’s statement.Keyword: government accounting standards, the quality of regional government apparatus, good governance the utilization of technological information and quality financial statement.ABSTRAKPenelitian ini bertujuan untuk mengetahui penerapan standar akuntansi pemerintah kualitas aparatur pemerintah daerah, good governance dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan daerah di OPD Kabupaten Batang. Penelitian ini termasuk dalam penelitian korelasional. Sampel ditentukan dengan teknik purposive sampling dan memperoleh 63 responden. Analisis data menggunakan regresi linier berganda dengan bantuan software SPSS Versi 23. Hasil penelitian ini menunjukkan bahwa penerapan standar akuntansi pemerintah dan pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, sementara kualitas aparatur pemerintah daerah dan good governance tidak berpengaruh terhadap kualitas laporan keuangan daerah.Kata kunci: standar akuntansi pemerintah, kualitas aparatur pemerintah daerah, good governance pemanfaatan teknologi informasi dan kualitas laporan keuangan
ANALISIS KINERJA PINJAMAN USAHA UMKM (Studi Kasus di Koperasi Kabupaten Pekalongan) Fangela Myas Sari
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6225

Abstract

In Indonesia, there are many UMKM or their people who cannot repay loans because some of them are constrained by economic problems, while others have errors on the part of the borrowing bank, namely errors in lending surveys that are still less effective and selective.This study aims to solve problems that exist in Banking and UMKM, namely to examine the effect of Credit Terms and Credit Risk Control on Loan Performance. This research was conducted in a cooperative in Pekalongan Regency. The sample was determined by purposive sampling technique and obtained 35 respondents. Data analysis using Warp PLS Version 8.0. The results of this study indicate that Credit Terms and Credit Risk Control on Loan Performance have a positive and significant effect.
PENGARUH PENGENDALIAN INTERN DAN PEMANFAATAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Organisasi Perangkat Daerah di Kabupaten Batang) Fangela Myas Sari
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6248

Abstract

This study aims to determine the effect of internal control, human resources in the field of accounting and the use of regional financial information systems on the quality of local government financial reports. Data was collected by distributing questionnaires 50 which did not return 11, which were distributed to staff/employees of the finance subdivision such as the expenditure treasurer, income and expenditure treasurer at the Regional Apparatus Organization in Batang Regency.The test results show that the Internal Control System has no significant effect on the quality of local government financial reports (Pvalue 0.277), and the use of regional financial information systems has a significant effect on the quality of local government financial reports (P value 0.003). The results of this study indicate that internal control has no effect, while the utilization of regional financial information systems has an effect on the quality of regional government financial reports. Keywords: Internal Control System, Utilization of Regional Financial Information Systems and Quality of Local Government Financial Reports
ANALISIS EFISIENSI DAN EFEKTIVITAS PENERIMAAN RETRIBUSI PASAR SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN PEKALONGAN TAHUN 2017-2021 Anni Safitri; Fangela Myas Sari
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4062

Abstract

This study uses descriptive statistical methods. The analytical tool used is using the formula for efficiency, effectiveness, and market retribution contributions with 2017-2021 data. The examples used are Market Retribution Revenue Data, Market Levies Collection Cost Data, and Pekalongan Regency Original Regional Revenue (PAD) data obtained from the Industry & Trade Office and the Pekalongan Regency Regional Financial Management Agency.The results of this study indicate that the efficiency level of market retribution revenue in 2017-2021 is classified as very efficient with an average of 3.95%. The level of acceptance of market retribution in 2017-2021 is classified as less effective with an average acquisition of 82.07%. The contribution of market levies to Pekalongan Regency's original regional income (PAD) in 2017-2021 is classified as less large with an average of 1.54%.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD PENYUSUNAN LAPORAN KEUANGAN PADA KOPERASI DI KABUPATEN BATANG Fangela Myas Sari
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6533

Abstract

The purpose of this study was to analyze the effect of competence, professionalism, internal control system, and good governance on the prevention of fraud in the preparation of financial statements. The population in this study is the staff or employees of the Cooperative in Batang district. The sample method is purposive sampling and the survey method is a direct survey and distributing questionnaires. The number of respondents was 41 and analyzed using the Warp PLS Application Version 8.0. The results in this study, namely the competence, professionalism, internal control system variables, have a significant positive effect on the prevention of fraud in the preparation of financial statements, but the good governance variable has no significant effect on the prevention of fraud in the preparation of financial statements.Keywords        : Internal control; Competence; Professional; Good Corporate Governance and Fraud Financial Statements
Pengaruh Likuiditas, Profitabilitas, dan Ukuran Perusahaan Terhadap Audit Delay untuk Mencegah Fraud Fangela Myas Sari; Dian Priatiningsih
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 15 No 2 (2023): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v15i2.298

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh li­kuiditas, profitabilitas, dan ukuran perusahaan terhadap au­di­t delay untuk mencegah fraud. Populasi dalam penelitian ini yaitu perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Sampel yang digunakan dalam penelitian ini dipilih dengan menggunakan purposive sampling methode. Berdasarkan kriteria sampel yang telah ditentukan, maka didapatkan jumlah sampel penelitian sebanyak 37 peru­sa­ha­an dari 88 perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021, sehingga data penelitian yang dianalisis ber­jum­lah 110 data. Teknik analisis data yang digunakan yaitu de­nga­n teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) likuiditas tidak berpengaruh signi­fi­kan terhadap audit delay, (2) profitabilitas tidak ber­pe­nga­ruh signifikan terhadap audit delay, (3) ukuran perusahaan berpengaruh negatif dan signifikan terhadap audit delay untuk mencegah fraud.
ANALISIS PENGENDALIAN INTERNAL DAN PROFESIONALISME DALAM PENCEGAHAN PENGHINDARAN PAJAK DAN PENIPUAN DI INDONESIA. Fangela Myas Sari
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 9, No 1 (2023): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v9i1.8383

Abstract

Abstrak  This study aims to analyze internal control and professionalism in preventing tax evasion and fraud.This research is a qualitative research that uses literature review methods from books and previous research.The results obtained through this study indicate that the control system and professionalism are interrelated to prevent tax evasion and fraud because a good control system must be carried out by someone who has a high professionalism attitude so as to prevent tax evasion and fraud.
PENGARUH LOCUS OF CONTROL DAN SELF EFFICACY TERHADAP PERILAKU ETIS (Studi Kasus Mahasiswa Akuntansi Universitas Pekalongan) Fangela Myas Sari
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 9, No 1 (2023): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v9i1.8452

Abstract

 This study aims to see the influence of accounting students who behave ethically. This research is reviewed from locus of control, self efficacy. The subjects of this study were accounting students at the Pekalongan University. While the object of research is the ethical behavior of accounting students at Pekalongan University. The data in the study were collected using a questionnaire,for the sampling method using convenience sampling method.The results of this study indicate that locus of control has a positive and significant effect on ethical behavior, self-efficacy has a positive and significant effect on ethical behavior.Keywords : Effect of Locus Of Control, Self Efficacy, Student Ethical Behavior. 
Co-Authors Anni Safitri Dian Priatiningsih