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All Journal Indonesian Journal of Applied Accounting and Finance
Santoso Tri Hananto
Diploma 3 in Accounting, Vocational School, Universitas Sebelas Maret, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Indonesian Journal of Applied Accounting and Finance

 1 
Analysis of Financial Performance of BPKPAD Klaten Regency for the 2018-2022 Fiscal Year Lathifah Nur Syamsi; Santoso Tri Hananto; Miftahul Jannah; Sri Hantoro
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2023): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i2.881

Abstract

This present study aims to seek out the result of the analysis of the budget realization report of Klaten Regency for the 2018-2022 fiscal year to assess its financial performance. The quantitative descriptive analysis method was utilized in this study. The data were the budget realization report of Klaten Regency for the 2018-2022 fiscal year. The data were collected from Regional Income and Asset Financial Management Agency (Indonesian: Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah, abbreviated BPKPAD) Klaten Regency by using documentation techniques and library research in research journal literature. The results show that based on the variance analysis, regional revenue and expenditure are included in the Good (Favorable) category. Based on the income growth ratio analysis, the result tends to decrease and is categorized as negative. The result of the expenditure growth ratio shows there is an increase and is categorized as positive. Meanwhile, looking at the regional expenditure compatibility ratio analysis, the result shows operating expenditure is more dominant than capital expenditure. Based on the findings, the author advises the Klaten Regency Government to make efforts to maximize various sources of regional revenue as well as allocate regional expenditure appropriately to avoid waste of funds to realize positive growth in revenue and expenditure and create a balance in regional expenditure.
Analysis of Implementation of Mayor Regulation Number 31 of 2018 on BMD Removal Procedure in Surakarta Intan Septiana Utami; Santoso Tri Hananto; Miftahul Jannah
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2023): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i2.1244

Abstract

The Standard Operating Procedure for BMD elimination becomes the realization of BPKAD Surakarta in attempting to manage BMD. This study set out to investigate the implementation of the BMD removal process in Surakarta and to prove the suitability of Mayor Regulation No. 31 of 2018 with the BMD removal procedure in Surakarta. The present study employs descriptive analysis including data collection, literature study, observation, and interviews. The results of this study indicate that the SOP for eliminating BMD at BPKAD Surakarta is following Mayor Regulation No. 31 of 2018. Even though the applicable guidelines are appropriate, the implementation of the BMD removal process is inseparable from several obstacles, such as there are still differences in objects between the physical BMD in the field and the list, plans to write off goods, and human resources less competent in the field of eliminating BMD. There are no guidelines for naming goods and lack of human resources in OPD in the BMD as well as the sorting process has not been recorded at SIMDA. The researchers suggest that separating between BMD that has been recorded at SIMDA, holding refreshments, coordinating meetings on SOP that apply within a certain period or whenever there is a renewal of regulations, making preparation of standards for naming goods, and collaborating with third parties in the form of professional service providers to sort BMD recorded in SIMDA.
Co-Authors Intan Septiana Utami Lathifah Nur Syamsi Miftahul Jannah Sri Hantoro