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All Journal Jurnal Akuntansi & Auditing Indonesia E-Jurnal Akuntansi Universitas Udayana Jurnal Manajemen dan Bisnis Sriwijaya Akuisisi : Jurnal Akuntansi Jurnal Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Aptekmas : Jurnal Pengabdian Kepada Masyarakat
RIKA HENDA SAFITRI, RIKA
Accounting Department, Universitas Sriwijaya, Palembang, Indonesia
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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Pengaruh Karakteristik Pemerintah Daerah, dan Akuntabilitas terhadap Kinerja Pemerintah Daerah di Sumatera Selatan Rika Henda Safitri; Umi Kalsum; Trie Sartika Pratiwi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1267

Abstract

The purpose of this study is to understand how the proxies for the characteristics of local governments, which consist of the size of the region, the level of regional wealth, the level of regional dependence and capital expenditures can affect the performance of local governments. Then also to understand how accountability can affect local government performance. This study uses the population of all district/city governments in South Sumatra Province for the 2016-2020 fiscal year. The sample used in this study was selected using a purposive sampling method, namely 15 district/city governments with an observation period of five years. The amount of data used in this study is 75 data which is secondary data sourced from the website of the Ministry of Finance, Directorate General of Fiscal Balance. The analysis technique in this study uses panel data regression analysis. By using the help of Eviews. The results of the study explain that the size of the region, the level of regional wealth and capital expenditures have no effect on the performance of the regional government. The level of regional wealth and capital expenditures cannot affect the performance of district/city governments in the province of South Sumatra in 2016-2020. Meanwhile, the level of regional dependence and accountability has a positive influence on the performance of local governments. The level of regional dependence and accountability can improve the performance of district/city local governments in South Sumatra Province in 2016-2020.
Pengaruh e-Procurement Terhadap Pencegahan Fraud Di Pemerintah Daerah Sumatera Selatan Rika Henda Safitri; Umi Kalsum; Vivi Usmayanti; Rosihan Arief HS
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2092

Abstract

This research aims to determine the effect of implementing e-procurement on fraud prevention in Regional Government. Research has been carried out in several regional agencies in South Sumatra Province. The research was conducted using the questionnaire distribution method. The variables in this research are the e-procurement stages, namely planning, committee formation, prequalification, tender document preparation, bid evaluation, announcement, objection. The results of the research state that the implementation of e-procurement has an effect on preventing procurement fraud in the Regency/City Region of South Sumatra. Then, from the results of this research, it was also concluded that of the seven stages of e-procurement, only four stages of e-procurement had an effect on fraud prevention (document preparation stage, offer evaluation stage, announcement stage, and rebuttal stage). Meanwhile, the other three stages (planning stage, committee formation stage, and prequalification stage) in e-procurement have no effect on fraud prevention.
Pengaruh Karakteristik CEO terhadap Kinerja Perusahaan pada Perusahaan Sektor Transportasi dan Logistik di Indonesia Ferencia Maria Wijaya; Rika Henda Safitri; Emylia Yuniartie
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2189

Abstract

This research aims to examine the influence of CEO characteristics on company performance. The study employs a quantitative paradigm by processing secondary data resource. The population consists of transportation and logistics sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample size for this study is 70 companies, selected using purposive sampling and analyst by multiple linear regression analysis. Calculating performance based on Tobin’s Q, the results indicate that CEO Narcissism and CEO Education do not significantly affect Company Performance. CEO Gender has a positive impact on Company Performance, while CEO Tenure has a negative influence on Company Performance.
Co-Authors Asfeni Nurullah Asfeni Nurullah Bunga Aulia Burhanuddin Burhanuddin Emylia Yuniartie Ferencia Maria Wijaya Fuadah, Lukluk HASNI YUSRIANTI Kalsum, Umi Kencana Dewi Mukhtaruddin Pratiwi, Trie Sartika Riska Tharika Rosihan Arief HS Rosihan Arief HS Vivi Usmayanti Yulia Saftiana Yuliani . Yuliani Yuliani