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Hernianti Harun
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Kampus II, Jl. Jend. Ahamad Yani KM. 6 Parepare Sulawesi Selatan 91131
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Journal AK-99
Published by Universitas Muhammadiyah Parepare
ISSN : -     EISSN : 27756726     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 72 Documents
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Analysis Of The Composition Of Direct Spending And Indirect Spending At The Environmental Services In Enrekang Regency Syarifuddin Yusuf; Nurwani M; Devi Milayanti
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to determine the composition of direct and indirect spendingat the Environmental Services in Enrekang Regency. The data collection techniques used in this study was interviews and documentation. The sample in this study were the statement of budget realization from Regional Revenues and Expenditure Budget (RREB) for the Environmental Servicesin Enrekang Regency from 2017 to 2019 period. The data analysis technique used in this study was expenditure compatibility analysis. The results of the study showed that: 1) In 2017-2019 periode, it can be seen that the allocation of direct spending and indirect spending of the Environment Services in Enrekang Regency was 62,76% : 37,24% in 2017; 70,78% in 2018: 29,22% and in 2019 it was 69,88%: 30.12%. Thus, in 2017 the composition of regional spending was not ideal; 2) In 2018 and 2019 the composition of regional spending was ideal, which means that in those years the Environmental Service in Enrekang Regency had used their regional spending for regional economic development; 3) The procedure for direct spending and indirect spending at the Environmental Service in Enrekang Regency is accordance with domestic regulations Number 21 of 2011 aboutGuidelines for Regional Financial Management.
Evaluation Of The Use Of The Siskeudes Application In Efforts To Improve The Quality Of Village Financial Accountability (Case Study In Batu Mila Village District Maiwa Kab. Enrekang) Darmawan; Rika Rahma; Erma
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

The method used is a qualitative research method. This study aims to determine how the evolution of the use of the Village Financial System Application in Batu Mila Village and the quality of village financial accountability after the application of the Village Financial System Application. Data collection techniques used are observation, interviews, documentation, literature study, internet searching. This study uses the term informant, namely village employees who understand and are directly involved in the process of using the Village Financial System Application and the people of Batu Mila Village who feel the benefits of implementing the application. The data analysis techniques used were data reduction, data presentation, and data conclusion. From the results of the evolution of the use of the village financial system application in Batu Mila Village, it is known that Batu Mila Village regularly updates the village financial system application version every year, this is done so that the village can use existing and improved features or the latest features of the application to support the creation financial reports. Then for the quality of financial accountability in Batu Mila Village, after the implementation of the Village Financial System Application, it was found that there had been an increase due to the implementation of the principles of village financial management and balanced with compliance with applicable regulations when managing existing funds.
The Effect Of Regional Financial Efficiency Level On Budget Performance Of Regional Original Income In Parepare City For 2014-2018 Period Yadi Arodhiskara; Muhammad Hatta; Ariana
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to determine the effect of regional financial efficiency level on the budget performance inRegional Original Income in the City of Parepare for 2014-2018 period. The data collection techniques used in this study are observation and documentation. The subjects in this study were the research samples, namely the regional financial documents of Parepare City for 2014-2018 period. This study uses quantitative analysis. The results of the study concluded that: regional financial efficiency affects the budget performance of Regional Original Income in Parepare City. Regional financial efficiency for 2014 – 2018 period, the successive valuesare: 15.20%,17.24%, 14.67%, 13.07% and 12.82%. Meanwhile, the budget performance of Regional Original Income as measured based on the effectiveness ratio for 2014 - 2018 period, the valueswere: 130.12%, 94.42%, 98.77%, 99.74% and 89.07%. Both of these ratios depend on the realization of Original Regional Income received by the regions.
Accountability For Village Funds Management For Corruption Prevention In Patampanua District, Pinrang Regency Arham; Fatimah; Azhabu
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to identify and analyze the accountability of village funds management and its impact on corruption prevention in Patampanua District and provide information openly about transparency and accountability to the public about village fund management in the region. The data analysis technique used in this research were descriptive qualitative. The research results showed that village fund management is accountable and free from corruption. This is indicated by the involvement of the community in the implementation of village fund activities, secondly, all the resources used, both human and material, were obtained from the village itself, and thirdly, all the results of implementation activities made transparent billboards regarding the details of the funds and the size of the development.
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.
PENGARUH PARTISIPASI MASYARAKAT TERHADAP TRANSPARANSI KEBIJAKAN PUBLIK DESA PINCARA KABUPATEN PINRANG Nur Eka Putri
Journal AK-99 Vol 3 No 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

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.
Analysis Of Waste Cost Behavior In Environmental Accounting Of Enrekang General Hospital, Enrekang Regency Yasri Tarawiru; Rika Rahma; Dapianti Yunus
Journal AK-99 Vol 3 No 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

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.
Analysis Of Implementation Of Local Government Financial Accounting Systems In Improving The Quality Of Local Government Financial Reports In Parepare City Sariana Damis; Husnun Fadhilah
Journal AK-99 Vol 3 No 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

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.
Analysis Of The Financial Performance Of The Regional Government Of Sidenreng Rappang Regency Before And After Obtaining Fair Opinion Without Exemption (WTP) Akhsan; Anwar Talib; Hasriana Sabri
Journal AK-99 Vol 3 No 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

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.
Management Analysis APBDES Of The Development Level Of Buae Village, Watang Pulu District, Sidenreng Rappang Regency Anwar; Irmawati
Journal AK-99 Vol 3 No 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

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.

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