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All Journal DECISION : Jurnal Ekonomi dan Bisnis Journal AK-99
Jumriani
Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH STANDAR AKUNTANSI PEMERINTAH SISTEM PENGENDALIAN INTERNAL TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA BADAN KEUANGAN DAERAH (BKUD) KABUPATEN PINRANG Elsa Pratiwi; Jumriani
DECISION : Jurnal Ekonomi dan Bisnis Vol 3 No 1 (2022): DECISION : Jurnal EKonomi dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to determine the effect of the application of the government accounting system and internal control system on the timeliness of financial reporting at the Regional Finance Agency (BKUD) of Pinrang Regency. The data collection techniques used in this research are Observation, Questionnaire, and Measurement Scale. The sample in this study was 66 respondents. The data analysis technique in this study used multiple linear regression analysis. Based on the results of the research that has been done, it shows that: 1) Government Accounting Standards have a positive effect on the timeliness of financial reporting at the Regional Finance Agency (BKUD) of Pinrang Regency. 2) The Internal Control System has a positive effect on the timeliness of financial reporting at the Regional Finance Agency (BKUD) of Pinrang Regency. 3) Government accounting standards and internal control systems have a positive effect on the timeliness of financial reporting at the Regional Finance Agency (BKUD) of Pinrang Regency.
Analysis Of Determination Of The Grain Purchase Prices At Pt. Pertani (Persero) Unit Penggilingan Padi (Upp) In Pinrang Regency Jumriani; Muh. Alwi; Nurlinda Habi
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

Based on the Regulation of the Minister of Trade Number 24 of 2020 concerning Determination of Government Purchase Prices for Grain or Rice. Pricing is one that plays a big role in determining the success of a business, especially those engaged in buying and selling goods or company products. Determining this can be done in various ways, one of the most common is by adding a certain percentage of payment costs to all goods in the product. This study aims to analyze and find out the determination of the purchase price of grain applied to PT.Pertani (Persero) Paddy Milling Unit, Pinrang Regency. The data collection techniques used in this study were direct observation, interviews and documentation. The data analysis technique used in this research is descriptive qualitative analysis technique. The results in this study in setting the purchase price of grain is done manually. Even though there are rules that regulate it, it is difficult to make adjustments because of the conditions, location and conditions in the field. In purchasing grain, it must be according to predetermined standards, namely, having good quality, moisture content in the range of 22% -25%, the purchase price can vary because it is influenced by several factors, including weather, harvest amount, location, and price market.
ANALISIS DERAJAT DESENTRALISASI FISKAL DITINJAU DARI PENDAPATAN ASLI DAERAH (PAD) KOTA PAREPARE Nugrah; Jumriani; Firmansyah
Journal AK-99 Vol 3 No 2 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

Peralihan sistem pemerintahan sentralisasi menjadi desentralisasi diawali dengan dikeluarkannya Ketetapan MPR RI Nomor XV/MPR/1998 tentang Penyelenggaraan Otonomi Daerah, Pengaturan, Pembagian, dan Pemanfaatan Sumber Daya Nasional yang Berkeadilan, serta Perimbangan Keuangan Pusat dan Daerah dalam Kerangka Negara Kesatuan Republik Indonesia. Ketetapan MPR RI tersebut ditetapkan pada tanggal 13 November 1998, dimana berisi tentang asas-asas penyelenggaraan otonomi daerah. Tujuan dari penelitian ini untuk mengetahui Derajat Desentralisasi Fiskal Ditinjau dari Pendapatan Asli Daerah (PAD) Kota Parepare. Penelitian ini merupakan penelitian deskriptif yang bertujuan untuk mengkaji secara deskriptif Derajat Desentralisasi Fiskal (DDF) Kota Parepare tahun 2017-2021. Jenis data yang digunakan adalah data kuantitatif berupa Pendapatan Asli Daerah (PAD) dan total pendapatan daerah (TPD) Kota Parepare tahun 2017-2021 diperoleh dari dokumen dan arsip Laporan Keuangan Pemerintah Daerah Kota Parepare. Untuk mengetahui derajat desentralisasi fiskal Kota Parepare dihitung dengan rasio PAD terhadap rasio TPD. Hasil penelitian ini menunjukkan bahwa nilai rata-rata DDF Kota Parepare tahun 2017-2021 berada pada kategori sangat kurang. Rendahnya desentralisasi fiskal komponen PAD menunjukkan bahwa kemampuan Kota Parepare dalam melaksanakan desentralisasi fiskal masih sangat rendah.
Co-Authors Elsa Pratiwi Firmansyah Muh. Alwi Nugrah Nurlinda Habi