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Hernianti Harun
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jurnalak99@gmail.com
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herniantiharunanty@gmail.com
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Kampus II, Jl. Jend. Ahamad Yani KM. 6 Parepare Sulawesi Selatan 91131
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INDONESIA
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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Effectiveness Of Direct Cash Assistance Policy Village Funds On Economic Recovery During The Covid-19 Pandemic Arrahman; Yadi Arodhiskara; Nurwani M
Journal AK-99 Vol 3 No 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

Village funds are a mandate from the law as stipulated in article 72 paragraph 2 of Law Number 6 of 2014. As one of the village revenues, the central government is obliged to allocate village funds in the state budget (APBN), in 2022 policies and distribution village funds by taking into account village characteristics and village performance in managing village funds. Meanwhile, the mechanism for channeling village funds for 2022 will remain the same as for 2021. Where, village funds will be transferred directly from the central account to the village account. This study aims to determine the management of direct village fund cash assistance and the effectiveness of village fund cash direct assistance policies in economic recovery during the Covid-19 pandemic in Wanio village. As for the data collection techniques used in this study, namely observation, interviews and documentation. The sample in this study consisted of 9 people, namely 1 village head, 1 financial officer, 1 BPD chairman and 6 members of the community. The data analysis technique in this research is descriptive research. Direct village cash assistance during the pandemic in 2021 based on regulations issued by the Ministry of Village Permendes PDTT No. 7 of 2021 regarding the priority policy on the use of Village Funds has been fully implemented in accordance with existing regulations.
Application Of The “Variable Costing” Method In Short-Term Decision Making To Accept Special Orders Onrainbow Production, Parepare City Ruslan Ruslan; Abdul Azis; Irin Triastuti
Journal AK-99 Vol 3 No 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

The price of a product or order can be determined by calculating production costs. This includes all costs incurred to make the product, such as labor, materials, and equipment. Sometimes, only certain costs, such as variable costs, matter to managers. This study is to determine how Pelangi Production can use the variable costing method to accept orders in the short term. The existing semi-variable costs are first divided into fixed and variable costs using the data analysis method. using the least squares method, and second, figuring profit and loss both without orders and with orders that aren't reasonable. The consequences of the review show an examination involving variable costing in pursuing choices to acknowledge or dismiss extraordinary orders at the Pelangi Creation organization from orders from the Edho assortment shop so that screen printing shirts can be acknowledged. because a profit of IDR 37 could be generated by this special order. 345,738 with a total revenue of IDR 308,268,900 and pertinent expenses of IDR 21,533,900. Since the fees incurred are less than the revenue generated, it is recommended that the special order be accepted.
Financial Management Standards For Bumdes Madalleng Cemba Village, Enrekang District Fitriani; Rani Laela Anggraeni
Journal AK-99 Vol 3 No 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

The basic problem is that BUMDesMadalleng, Cemba has not been able to implement Village Accounting optimally because BUMDes officials consider that the reporting principles presented in Village Accounting are very complicated while the Human Resources they have in terms of financial management lack knowledge in terms of financial governance. Therefore, the goal to be achieved in this research is to find out the Financial Management Standards which can be used as a guideline for BUMDes in managing finances while still referring to SAK ETAP. The method used in this research is a qualitative approach. The results obtained in this study support that financial management at BUMDesMadallengCemba, Enrekang District can run well, a reporting format is needed that is easy to understand and can be carried out by BUMDes managers. The basic thing that needs to be understood by BUMDes managers in preparing Financial Reports can be following SAK ETAP, namely improving the pattern of recording cash flows both received and issued. The preparation of these Financial Management Standards is expected that BUMDes managers in the future will be able to improve their financial management so that the level of public trust is getting bigger and participatory goals are expected to run optimally
Analysis Of Village Fund Management And Village Fund Allocation (Add) In Improving Village Development In Carawali Village, Sidenreng Rappang Regency Yayuk Angraeny; Andi AR
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 process of managing Village Funds and Village Fund Allocations (ADD) in improving Village development as well as the constraints faced by the Village government in the process of managing Village Funds and Village Fund Allocations (ADD) in Carawali Village, Sidenreng Rappang Regency. Data collection techniques used in this study are observation, interviews, and documentation. The data analysis techniques used in this study are data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the process of managing Village Funds and Village Fund Allocations (ADD) in improving village development in Carawali Village, Sidenrang Rappang Regency, which consists of planning, implementation, administration, reporting, and accountability has followed the technical instructions stipulated in statutory regulations. -invitation so that it has a very large impact on Village development. The obstacles faced by the Carawali Village government in the process of managing Village Funds and Village Fund Allocations (ADD) in improving Village development, namely delays in disbursing funds caused by delays in preparing the RAB (Budget Budget Plan) and drawing up development drawings, lack of human resources competent and unreliable, and weather conditions so that construction activities are sometimes not completed on time.
Implementation Of Quality Of Work-Life System At Bank Syariah Indonesia In Parepare City Angraeny; Akhsan; Yusran Bachtiar
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 find out how the implementation of the Quality of Work Life System at PT. Bank Syariah Indonesia in ParepareCity. The research conducted focuses on the implementation of quality of work-life system at PT Bank BNI Syariah Parepare City, where the bank here responds to employee needs by developing mechanisms to allow employees to give full contributions or participate in making decisions and managing their work life in the bank. The data analysis technique used is to reduce data, and present data to conclude. The results showed that the creation of quality of work life at Bank Syariah Indonesia Branch ofParepare included employee participation, compensation, job security, management ability to resolve conflicts, career development opportunities, employee pride in work, and adequate work environment facilities. When the quality of the work-life flow chart can be realized, it will have an impact on employee performance so that it can improve the quality of work.
Analysis Of Capital Expenditure Recording In Asset Management At The Department Of Education And Culture City Of Parepare Nadilla Mursalim; Adhy Wijaya
Journal AK-99 Vol 3 No 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

Problems that arise in realizing quality local government financial reports are asset management problems. The phenomenon of the audit results of the Supreme Audit Agency (BPK) on local government financial reports that give the predicate of fair, unreasonable or disclaimer of opinion, is more often caused by asset management problems. In certain cases, there are regions that experience a decrease in opinion from Unqualified (WTP) to Unqualified (WDP), or do not provide an opinion (disclaimer) due to their inability to realize good governance of local government assets. Based on this phenomenon, the objectives to be achieved from this research include: To find out the form of accounting records and asset management systems used for capital expenditures at the Department of Education and Culture of Parepare City. The approach to the method used in this study is the Qualitative Method, while the results of the analysis obtained include: Management of Regional Assets or Property carried out by the Education and Culture Office of the City of Parepare in general using the Accrual Basis method, the recording mechanism carried out by the Property Manager on The Office of Education and Culture of Parepare City, in general, can be said to have not run optimally, because it has not fully understood the rules for recognizing capital expenditures in laws and regulations and the administrative mechanism carried out by the Office of Education and Culture of Parepare City, it is necessary to pay attention to the management structure. goods at the OPD level, where the Auxiliary Goods Manager has not yet been determined, both at the OPD and UPTD levels
ANALISIS PEMANFAATAN PROGRAM APLIKASI SISKEUDES TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI KECAMATAN DUAMPANUA KABUPATEN PINRANG Arham; Reski
Journal AK-99 Vol 3 No 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

Dana yang diperoleh dan dikelola oleh desa merupakan tantangan dan tanggung jawab bagi pemerintah desa, apalagi Indonesia telah menerapkan desentralisasi dimana pemerintah desa dapat lebih spesifik dan fleksibel dalam mengelola anggaran berdasarkan kebutuhan desa. Meningkatkan kesejahteraan dan menggali potensi desa adalah tujuan pemberian dana kepada pemerintah desa untuk dikelola. Penelitian ini bertujuan untuk melihat bagaimana pemanfaatan aplikasi SISKEUDES terhadap akuntabilitas pengelolaan keuangan desa di kecamatan Duampanua Kabupaten Pinrang. Penelitian ini menggunakan metode kualitatif deskriptif yaitu dengan melakukan proses observasi, wawancara dan dokumentasi di beberapa desa di kecamatan duampanua kabupaten pinrang. Dalam penelitian ini digunakan Teknik analisis data dengan wawancara yang dilakukan di 3 desa yaitu desa Buttu sawe, Barugae, dan Bungi. Hasil penelitian ini menunjukkan bahwa Pemanfaatan aplikasi SISKEUDES di beberapa Desa di Kecamatan Duampanua Kabupaten Pinrang di jalankan sesuai dengan Undang-undang dan Peraturan Pemerintah yang berlaku sehingga dalam proses pengelolaan keuangan aplikasi SISKEUDES sangat membantu, ini juga berdasar pada persepsi penggunaan dan kemudahan penggunaan yang sangat efisien. Aplikasi SISKEUDES di desa di Kecamatan Duampanua sudah bisa dikatakan meningkatkan akuntabilitas pengelolaan keuangan, ini dapat dilihat dari efisiensi laporan keuangan serta pertanggungjawaban keuangan desa yang jauh lebih mudah.
ANALISIS PERAN BUMDES DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI DESA LABAE KABUPATEN SOPPENG Nurul Azizah Arif
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 peran BUMDes (Badan Usaha Milik Desa) dalam mengembangkan perekonomian masyarakat di Desa Labae Kabupaten Soppeng dan untuk menganalisa prinsip pengelolaan BUMDes dalam meningkatkan kesejahteraan di Desa Labae Kabupaten Soppeng. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu dengan observasi, wawancara dan studi dokumen. Data dalam penelitian ini adalah data primer dan data sekunder. Hasil penelitian ini menunjukkan bahwa peran BUMDes Karya Sejati dalam meningkatkan kesadaran dan pembangunan ekonomi masyarakat pedesaan telah berhasil. Implikasi dari kebutuhan tersebut adalah BUMDes Karya Sejati dapat memberikan kemudahan bagi masyarakat dalam mengakses informasi dasar yang digunakan dalam bidang pertanian. Dalam keputusan pengurus untuk bertanggung jawab penuh atas pengelolaan isi BUMDes Karya Sejati, telah diterapkan prinsip gotong royong, pembebasan, keterbukaan, tanggung jawab dan keberlanjutan dalam pengelolaan ini. Dalam pengelolaan prinsip BUMDes Karya Sejati sudah melaksanakan prinsip koopertif, partisipatif, emansipatif, transparan, akuntabel dan subtainabel dalam pengelolaan tersebut, dilihat dari pengelolaan yang sudah mampu dipertanggung jawabkan sepenuhnya, masyarakat terlibat mulai dari tahap pelaksaan BUMDes, perencanaan, hingga pertanggung jawaban telah terlaksanakan terhadap kemajuan badan usaha milik desa karya sejati.
ANALISIS AKUNTABILITAS PENGELOLAAN DANA DESA DIDESA PANANRANG KECAMATAN MATTIRO BULU KABUPATEN PINRANG Achmad Fauzan Kamaluddin; Darmawan; Hj. Nurwani M
Journal AK-99 Vol 3 No 2 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

Penelitian ini merupakan penelitian kualitatif yang bertujuan untuk mengetahui akuntabilitas pengelolaan dana desa pada Desa Pananrang Kabupaten Pinrang. Adapun teknik pengumpulan data dilakukan dengan teknik observasi, teknik dokumentasi, dan teknik wawancara. Adapun pihak-pihak yang menjadi informan pada penelitian ini yaitu:Kepala Desa, Sekertaris dan bendahara. Teknik analisis data yang digunakan pada penelitian ini adalah penelitian deskriptif dimana mengutamakan analisis tentang data dan fakta yang ditemukan kemudian diangkat kedalam penelitian dan disajikan secara apa adanya dan tanpa rekayasa. Hasil penelitian ini yaitu berdasarkan menteri keuangan Nomor 49 tahun 2016 tentang cara pengelolaan, penyaluran, penggunaan, pemantauan, dan evaluasi dana desa pada pemerintah Desa Pananrang belum cukup baik disebabkan karena kurang efektifitas dan efesiensi dalam mengelola aktivitas pendanaannya. Dalam pengalokasian dana di prioritaskan bidang konsumlif dan bidang produktif tidak di perhatikan sehingga pendapatan desa mengalami penurunan dari tahun ke tahun, dan terakhir adalah kurangnya pengawasan yang dilakukan oleh pengendalian intern karena terjadi kesalahan pencatatan pada laporan realisasi Anggaran Pendapatan dan Belanja Desa.
ANALISIS KINERJA KEUANGAN PEMERINTAH DESA LEMBANG MESAKADA KABUPATEN PINRANG Avner Santhi; Akhsan; Rika Rahma
Journal AK-99 Vol 3 No 2 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

Kinerja keuangan pemerintah desa yaitu suatu kemampuan dimiliki desa dalam menggali, mengelola dan memanfaatkan potensi keuangan asli desa dalam mendukung jalannya sistem pemerintahan, pelayanan masyarakat, dan pembangunan desanya agar tidak memiliki kebergantungan sepenuhnya kepada pemerintah pusat serta mempunyai kebebasan penuh menggunakan/memanfaatkan dana bagi kepentingan masyarakat desa untuk batas-batasan yang ditetapkan peraturan perundang-undangan yang berlaku. Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan Pemerintah Desa Lembang Mesakada Kabupaten Pinrang. Adapun Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu observasi dan wawancara. Sampel dalam penelitian ini berjumlah 3 orang yaitu kepala desa, bendahara dan sekretaris desa dan Masyarakat. Teknik analisis data dalam penelitian ini adalahdeskriptif kualitatif. Hasil dalam Penelitian ini menunjukkan bahwa kinerja keuangan Pemerintah Desa Lembang Mesakada tahun anggaran 2020-2022 berdasarkan tiga rasio keuangan yaitu rasio efektivitas yang di kategorikan sudah sangat efektif, berdasarkan rasio efisiensi yang di kategorikan masih kurang efisien, dan berdasarkan rasio pertumbuhan mengalami penurunan pendapatan asli desa dengan kategori rendah.

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