Journal AK-99
Journal AK-99 merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare yang mencakup bidang ilmu Akuntansi Manajemen, AKuntansi Sektor Publik, Akuntansi Ekonomi Syariah, Akuntansi Keuangan Daerah, Audit, Perpajakan. Journal AK-99 Diterbitkan 2 kali Setahun, Mei dan November.
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<![CDATA[PENGARUH PARTISIPASI MASYARAKAT TERHADAP TRANSPARANSI KEBIJAKAN PUBLIK DESA PINCARA KABUPATEN PINRANG ]]>
<![CDATA[Nur Eka Putri]]>
<![CDATA[ Journal AK-99 Vol 3 No 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi masyarakat terhadap transparansi kebijakan publik Desa Pincara Kabupaten Pinrang, dan bagaimana kondisi ekonomi keluarga Di Desa Pincara Kabupaten Pinrang. Partisipasi masyarakat merupakan kunci sukses dari pelaksanaan otonomi daerah karena dalam partisipasi masyarakat menyangkut aspek pengawasan dan aspirasi. Penelitian ini merupakan jenis penelitian yang menggunakan penelitian kuantitatif adapun teknik pengumpulan data yang digunakan dalam penelitian ini yaitu koesioner sampel dan penelitian ini berjumlah 70 responden. Adapun hasil analisis dengan nilai signifikan <0,05 yang menunjukkan bahwa partisipasi masyarakat terhadap transparansi kebijakan publik dengan nilai R adalah 7,52%. Korelasi antara partisipasi masyarakat dengan transparansi kebijakan publik adalah 0,752. Dari hasil tersebut diperoleh koefisien determinan r square sebesar sebesar 0,565 yang mengandung pengertian bahwa pengaruh variabel bebas partisipasi masyarakat terhadap variabel terikat transparansi kebijakan publik adalah 7,52% jadi dapat dikatakan bahwa 7,52% variabel partisipasi masyarakat dapat dijelaskan oleh variabel transparansi kebijakan publik. Hal yang terungkap bahwa kepala desa pincara kurang sosialisasi kepada masyarakat dan jarang juga melakukan rapat dengan masyarakat sekitar terkait anggaran desa tersebut.]]>
<![CDATA[Analysis Of Waste Cost Behavior In Environmental Accounting Of Enrekang General Hospital, Enrekang Regency ]]>
<![CDATA[Yasri Tarawiru]]>;
<![CDATA[Rika Rahma]]>;
<![CDATA[Dapianti Yunus]]>
<![CDATA[ Journal AK-99 Vol 3 No 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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<![CDATA[Hospitals within the community have a legitimacy to move freely in carrying out their activities, but over time because the company's position becomes very vital in people's lives, the impact will also be very large. Environmental accounting is a development of social accounting as a form of social responsibility in the field of accounting which functions to identify, recognize, measure, present, and disclose environmental accounting. This study aims to determine the cost behavior applied to the Massenrempulu General Hospital, Enrekang Regency with PSAK No.33 revision 2011. The data collection techniques used in this research are field studies, documentation, and interviews. Informants in this study were WWTP staff at Massenrempulu General Hospital. Data analysis techniques in this study used data reduction, display, and drawing conclusions or data verification. The results of the study show that several environmental accounting cost treatments are not in accordance with PSAK, for example recognition and measurement are in accordance with PSAK and identification, presentation and disclosure are not in accordance with PSAK. Then the presentation and reporting for Presentation of environmental costs is presented in the form of hospital operational reports while the reporting is included in the financial statements.]]>
<![CDATA[Analysis Of Implementation Of Local Government Financial Accounting Systems In Improving The Quality Of Local Government Financial Reports In Parepare City ]]>
<![CDATA[Sariana Damis]]>;
<![CDATA[Husnun Fadhilah]]>
<![CDATA[ Journal AK-99 Vol 3 No 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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<![CDATA[This study aims to determine the application of the local government financial accounting system in improving the quality of financial reports at the BKD Office in Parepare City and the financial reports from the BKD Office in Pare-Pare City have quality according to the law. No. 71 of 2010. This study used a qualitative descriptive study, the technique of determining the informants in this study used a purposive sampling technique, while the data collection techniques used in this study were interviews and documentation. The sample in this study is 5 people who are involved in the accountability of financial report management. Data analysis techniques in this study used data collection analysis. The implementation of the Regional Financial Accounting System carried out by the BKD Office of the City of Parepare has been good as well as the output it produces, namely the Financial Report of the City of Parepare, implementation in the field that those who input or manage the system are carried out by staff in the field of Accounting and Financial Reporting. The presentation of financial reports at the BKD Office of Parepare City has fulfilled the characteristics of quality government financial reports that have been listed in PP No.71 of 2010, including namely, reliable, relevant, comparable and understandable.]]>
<![CDATA[Analysis Of The Financial Performance Of The Regional Government Of Sidenreng Rappang Regency Before And After Obtaining Fair Opinion Without Exemption (WTP) ]]>
<![CDATA[Akhsan]]>;
<![CDATA[Anwar Talib]]>;
<![CDATA[Hasriana Sabri]]>
<![CDATA[ Journal AK-99 Vol 3 No 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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<![CDATA[This study aims to determine a comparison of the financial performance of the regional government of Sidenreng Rappang district based on the independence ratio, effectiveness ratio, efficiency ratio, spending harmony ratio, and growth ratio. The data collection technique used in this study is Documentation. The data analysis technique in this study is a quantitative descriptive technique and analysis of financial performance ratios in the form of independence ratios, effectiveness ratios, efficiency ratios, spending harmony ratios, and growth ratios. The results showed that the level of independence indicated that Sidenreng Rappang District before and after WTP was categorized as instructive independence or where the role of the central government was still dominant compared to the role of the regions themselves. The effectiveness ratio shows that Sidenreng Rappang District before WTP and after WTP is categorized as ineffective because the average value is below 100%, this shows that the financial performance of Sidenreng Rappang Regency has not been able to achieve the goals or targets that have been set or planned. The efficiency ratio shows that Sidenreng Rappang District before WTP and after WTP is categorized as Efficient, this shows that the local government has been careful in calculating the costs incurred. The growth ratio shows that the percentages of Sidenreng Rappang Before WTP and After WTP experienced unstable percentages because the available data was still fluctuating. This is caused by the target factor and the realization of regional income receipts that vary each year. From the results of the study it is said that the hypothesis Ha is accepted and Ho is rejected or there is no difference in the financial performance of the Regional Governments before and after WTP in Sidenreng Rappang Regency.]]>
<![CDATA[Management Analysis APBDES Of The Development Level Of Buae Village, Watang Pulu District, Sidenreng Rappang Regency ]]>
<![CDATA[Anwar]]>;
<![CDATA[Irmawati]]>
<![CDATA[ Journal AK-99 Vol 3 No 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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<![CDATA[This study aims to determine the management (APBDes) of the development level of Buae Village. To apply these objectives, a qualitative method is used, using observation and interview techniques. This type of research used is qualitative with descriptive elaboration, namely a research that aims to obtain an overview to understand and explain the use of village APBDes in Buae Buae village, Wattang PuIu sub-district, Sidenreng Rappang district. There are three data collection techniques used including: observation, interviews, and documentation. The results of this study show that in planning the APBDes program in Buae Village, the concept of village community participation development has been implemented as evidenced by the application of the principle of participation. The implementation of the APBDes program at the level of development in Buae Village has not fully implemented the principles of good governance, namely transparency in the field of village financial management. APBDes reporting has been proven by accountability for the implementation of the APBDes program to the government above it. Village government officials can report the budget in accordance with applicable regulations. For the accountability report on the implementation of the APBDes, technically and administratively it is good. Broadly speaking, APBDes management of the village development level has increased from both physical and non-physical development.]]>
<![CDATA[The Effect Of Profit In Predicting Future Cash Flows (Study Of Plantation And Food Crop Companies On The Indonesia Stock Exchange) ]]>
<![CDATA[Fitriyani Syukri]]>;
<![CDATA[Febrina Sari]]>
<![CDATA[ Journal AK-99 Vol 3 No 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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<![CDATA[The purpose of this study was to determine the effect gross profit, and net profit on future cash flows Both individually and jointly The type of data used is secondary data The data used is the financial statements of plantation and food crop companies listed on the Indonesian stock exchange in 2018 -2020. The analytical technique used in this study is multiple linear analysis, namely regression analysis with two or more independent variables. The result of this study is that gross profit has a positive effect on future cash flows. This is because gross profit is obtained from total sales minus the cost of goods sold. Revenue is obtained in cash or credit, where sales on credit generate future cash inflows. If gross profit increases, cash flow will also increase. Net income has a negative or no significant effect on future cash flows. Because the net income takes into account the magnitude of the tax value. Where the tax value sometimes changes according to government regulations, so that net income is difficult to be used as a predictor in predicting future cash flows. However, both simultaneously affect the prediction of future cash flows. So that investors or interested users really need the company's income statement in making decisions.]]>
<![CDATA[Analysis Of Revenue Of Land And Building Tax On Increasing Regional Genuine Income In Enrekang Regency ]]>
<![CDATA[Ratnawati D]]>
<![CDATA[ Journal AK-99 Vol 3 No 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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<![CDATA[Natural resources in the form of land and buildings are potentials whose existence must be maintained and preserved in order to support and increase Enrekang Regional Original Income. The use of land and building tax without direct compensation can be enforced based on applicable laws and regulations and used to fund operations in terms of government administration in the province of Enrekang. This research was carried out with the aim of knowing the Analysis of Land and Building Tax (PBB) Revenue on the Increase of Regional Original Income of Enrekang Regency. The type of this research is descriptive qualitative research. Data collection techniques used in this study were interviews, observation and documentation. The results of the study show that Land and Building Tax Receipts towards the increase in Regional Original Income of Enrekang Regency have increased and decreased (fluctuated) even though the achievement of the target can only be realized precisely in the last fifth year. And in several other years,the target was far from being realized due to several factors that occurred, both internal factors and external factors that affected Regional Original Income.]]>
<![CDATA[The Effect Of Understanding Of Government Accounting Standards And The Utilization Of Regional Financial Accounting Information Systems On The Quality Of Regional Government Financial Reports In Parepare City ]]>
<![CDATA[Ahmad Dani]]>
<![CDATA[ Journal AK-99 Vol 3 No 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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<![CDATA[utilization of regional financial accounting information systems on the quality of regional financial reports. This research uses quantitative research methods. Data obtained from primary data, namely through the distribution of questionnaires. Research respondents are leaders and staff who are directly involved. The questionnaire was processed using the SmartPLS 3.0 application. Based on the research results, the understanding of government accounting standards has a significant positive effect because in the process of presenting local government financial reports it must be supported by a good basis or foundation, one of which is an understanding of supporting government accounting standards. Utilization of the Regional Financial Accounting Information System has a significant effect on the quality of local government financial reports due to the increasingly rapid development of technology and information networks, if it is not utilized as well as possible, it is definitely useless and outdated. The government in response to this development is carried out so that the process can be simplified and the delivery of information is fast and accurate, data confidentiality and security can be maintained, cost efficiency in the process of managing transaction data so as to produce quality financial reports.]]>
<![CDATA[Analysis Of Operational Cost Budget As A Management Control Tool At Pt. Pln (Persero) Nusantara Power UPDK Bakaru Kota Parepare ]]>
<![CDATA[Siti Nurfazila]]>
<![CDATA[ Journal AK-99 Vol 3 No 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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<![CDATA[This study aims to determine the process of preparing the operational cost budget at PT. PLN (Persero) Nusantara Power UPDK Bakaru Kota Parepare, to find out the management control system at PT. PLN (Persero) Nusantara Power UPDK Bakaru Kota Parepare, as well as knowing the operational cost budget as a management control tool. Data collection was carried out by way of field research to obtain data sourced from PT. PLN (Persero) Nusantara Power UPDK Bakaru Kota Parepare, through observation, interviews, and documentation. Data analysis in this study was carried out by direct research on respondents at PT. PLN (Persero) Nusantara Power UPDK Bakaru City of Parepare. After going through the analysis process, the result is the process of preparing the PT. PLN (Persero) Nusantara Power UPDK Bakaru Kota Parepare uses a bottom-up approach. The management control system used by PT. PLN (Persero) Nusantara Power UPDK Bakaru Kota Parepare so far has been appropriate. Starting from planning, coordination, communication, evaluation, and decision-making. The operational cost budget functions as a management control tool, where the one-year operational cost budget is used to plan the amount of the following year's operational costs and is based on the previous year's budget.]]>
<![CDATA[ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) TERHADAP PENYUSUNAN ANGGARAN DI KOTA PAREPARE ]]>
<![CDATA[Ainul Sanny]]>;
<![CDATA[Muhammad Hatta]]>;
<![CDATA[Dayu Suhardi]]>
<![CDATA[ Journal AK-99 Vol 3 No 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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<![CDATA[Sistem Informasi Pemerintahan Daerah atau SIPD diwajibkan oleh PP No. 12 Tahun 2019 yang ditegaskan Permendagri Nomor 70 Tahun 2019. Sistem tersebut bertujuan untuk mendorong penyelenggaraan pemerintahan yang lebih adaptif, responsif, dinamis, inovatif, dan akuntabel. . Penelitian ini bertujuan untuk mengetahui seberapa besar tingkat kesiapan Pemerintah Daerah terhadap penggunaan SIPD terhadap penyusunan anggaran di Kota Parepare, faktor pendukung yang harus disiapkan dalam penggunaan SIPD terhadap penyusunan anggaran di Kota Parepare, dan untuk mengetahui hambatan/kendala dalam penggunaan SIPD terhadap penyusunan anggaran di Kota Parepare. Adapun Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu wawancara. Informan dalam penelitian ini yaitu, Sekretaris Badan keuangan Daerah Kota Parepare, Kepala Bidang Anggaran BKD, Kasubid dan Staff Bidang Anggaran. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis data kualitatif. Pemerintah Kota Parepare telah siap dalam menerapkan SIPD terhadap penyusunan Angggaran karena didukung oleh beberapa faktor yaitu, Sumber Daya Manusia, Infrastruktur, dan Kuantitas yang dihasilkan.Namun, masih adanya hambatan /kendala yang terjadi yang disebabkan karena adanya gangguan server.]]>
