Jurnal Ilmiah Keuangan Akuntansi Bisnis

Pengaruh Besaran Bantuan Sosial, Alur Bantuan Sosial, Dan Sasaran Bantuan Sosial Terhadap Kesejahteraan Masyarakat Kabupaten Karanganyar Tahun 2023

Guntur Sawunggaling, Yuwita Ariessa Pravasanti, M. Hasan Ma’ruf — Sat, 28 Feb 2026 00:00:00 +0700

Penelitian ini bertujuan untuk menganalisis pengaruh besaran bantuan sosial, alur bantuan sosial, dan sasaran bantuan sosial dalam Program Keluarga Harapan (PKH) terhadap kesejahteraan masyarakat di Kabupaten Karanganyar pada tahun 2023. PKH merupakan program perlindungan sosial bersyarat dari pemerintah yang ditujukan untuk meningkatkan kualitas hidup keluarga miskin melalui akses layanan pendidikan, kesehatan, dan kesejahteraan sosial. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei dan kuesioner kepada 138 responden yang merupakan Keluarga Penerima Manfaat (KPM) PKH. Teknik analisis data yang digunakan meliputi uji validitas, reliabilitas, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan, variabel besaran bantuan, alur bantuan, dan sasaran bantuan berpengaruh signifikan terhadap kesejahteraan masyarakat. Temuan ini mengindikasikan bahwa keberhasilan program PKH sangat dipengaruhi oleh ketepatan jumlah bantuan, kelancaran dan transparansi proses penyaluran, serta akurasi dalam penetapan sasaran penerima. Penelitian ini memberikan rekomendasi bagi pemerintah daerah untuk meningkatkan akurasi data penerima, efektivitas distribusi, dan evaluasi berkelanjutan guna memaksimalkan dampak sosial program bantuan

Implementasi Sistem Siskeudes, Akuntabilitas, dan Transparansi Terhadap Kualitas Laporan Keuangan Desa

Hendarti Miftahul Jannah, Darmanto, Suprihati — Sat, 28 Feb 2026 00:00:00 +0700

This study aims to examine the influence of the implementation of SISKEUDES, Accountability, and Transparency on the Quality of Village Financial Reports in Colomadu District. This study uses the sampling method used, which is purposive sampling, which is a sampling technique that gives an equal opportunity to every element (member) of a population to be selected as a sample member. The sample was reported by a total of 80 respondents. The respondents in this study are Village Apparatus and Regional Community Institutions in Colomadu District. This type of research is quantitative data sources, namely primary data. Based on the results of primary data processing with multiple linear regression analysis methods, the F-test and the t-test have been found that the SISKEUDES, Accountability, and Transparency variables have a significant effect on the Quality of Village Financial Reports.

Perbandingan Penerapan Metode Net Dan Gross Up Pada Pajak Penghasilan Karyawan di PT. YTI

Singgih bagus Pangestu, Maya Widyana Dewi, Sri Laksmi Pardanawati — Sat, 28 Feb 2026 00:00:00 +0700

This study aims to compare the calculation of Income Tax Article 21 using the Net Method and the Gross Up Method on the salaries and allowances of permanent employees at PT YTI. This research uses a qualitative descriptive approach by collecting, processing, and analyzing data to obtain a clear understanding of the problem under study. The data used in this study consist of primary and secondary data obtained directly from the company as well as supporting documents and reports. The analysis was conducted by comparing the calculation results of PPh Article 21 using the two methods in order to determine the most efficient method for the company. The results show that the calculation of PPh Article 21 using the Net Method produces a tax payable of Rp9,350,400, while the Gross Up Method results in a higher tax payable of Rp9,842,526. The difference between the two methods is Rp492,126. Although the Gross Up Method provides higher income benefits for employees because the company provides tax allowances, it increases the tax burden for the company. Therefore, the Net Method is considered more efficient and beneficial for the company in managing its PPh Article 21 obligations.

Penilaian Kinerja Keuangan Berdasarkan Rasio Profitabilitas, Likuiditas, Solvabilitas dan Aktivitas

Monica Mega , Maya Widyana Dewi, Suprihati — Sat, 28 Feb 2026 00:00:00 +0700

This research aims to determine the influence of financial ratios on financial performance in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2023 period. Net Profit Margin (NPM), Current Ratio (CR), Debt to Asset Ratio (DAR), Total Assets Turnover (TATO) as the independent variable and Return On Assets (ROA) as the dependent variable. The population of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI) is 25 companies, which were then selected using a purposive sampling method and resulted in a sample of 15 companies. The data analysis techniques used in this research are Multiple Linear Regression Analysis, F Test, t Test and Coefficient of Determination Test. The results in this study show that Net Profit Margin (NPM), Debt to Asset Ratio (DAR), Total Assets Turnover (TATO) have an effect on financial performance while the Current Ratio (CR) has no effect on financial performance. Meanwhile, all independent variables simultaneously influence financial performance.

Pengelolaan Keuangan, Transparansi, dan Pengendalian Internal terhadap Kinerja Keuangan Desa: Studi pada Pemerintah Desa Papahan Kabupaten Karanganyar

Rahmat Bayu Samudra, Yuwita Ariessa Pravasanti, LMS Kristiyanti — Sat, 28 Feb 2026 00:00:00 +0700

Village financial performance is an important indicator in assessing the effectiveness of public financial management at the village government level. The implementation of good governance through accountable financial management, transparency, and effective internal control systems is expected to improve the quality of village financial performance. This study aims to analyze the effect of financial management, transparency, and internal control on village financial performance. This study employed a quantitative approach using a survey method. The population consisted of village officials as well as RT and RW leaders in Papahan Village, Tasikmadu District, Karanganyar Regency. A total of 90 respondents were selected using a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with the assistance of SPSS software. The results show that financial management, transparency, and internal control have a positive and significant effect on village financial performance. Simultaneously, these variables explain 64.6% of the variation in financial performance, while the remaining 35.4% is influenced by other variables outside the research model. These findings indicate that the implementation of good governance principles plays an important role in improving accountability and effectiveness in managing public finances at the village level.

Pendapatan Asli Daerah, Penanaman Modal dalam Negeri, dan Inflasi Terhadap Produk Domestik Bruto di Indonesia 2019-2020

Elsa Agustin Prasetyawati, Wikan Budi , Maya Widyana — Sat, 28 Feb 2026 00:00:00 +0700

This research is a type of quantitative research which aims to determine the influence of local revenue, domestic investment, inflation on Indonesia's gross domestic product in 2019-2020. The type of data used in this research is secondary data which comes from the Budget Realization Report and statistical data reports from the Indonesian Central Statistics Agency in 2019-2020. The sampling technique in this research used a saturated sampling technique. The number of samples in this research was 68 samples. The data analysis method used is the classical assumption test and multiple linear regression test, F test, t test, R2 test. The results of the t test produce a significance value of local original income of 0.000, domestic investment of 0.170, inflation of 0.394. The results of the t test, the PAD variable produces a significance value below 0.05, namely 0.000, so the PAD variable has a significant effect on GDP. The PMDN variable produces a significance value above 0.05, namely 0.170, so the PMDN variable does not have a significant effect on GDP. The inflation variable produces a significance value above 0.05, namely 0.394, so the inflation variable does not have a significant effect on GDP.

Kualitas Pelayanan, Akuntabilitas, dan Transparansi Informasi Keuangan Terhadap Kepercayaan Masyarakat

Anggara Hendra Saputra, Indra Lila Kusuma, LMS Kristiyanti — Sat, 28 Feb 2026 00:00:00 +0700

This study aims to analyze the effect of service quality, accountability, and transparency of financial information on public trust in Laweyan District. The research method used is quantitative with a survey approach. The sample in this study amounted to 100 respondents consisting of sub-district/urban village service and finance officials, RT heads, and the general public. Data analysis techniques used include descriptive statistical tests, data instrument tests, classical assumption tests, and hypothesis tests with the help of SPSS software version 23. The results of the regression test show that service quality has a significant effect on public trust, which means that the better the public service provided, the more public trust will increase. Accountability has also been shown to have a significant effect, indicating that clear accountability for financial management and government performance encourages public trust. Furthermore, transparency of financial information also has a significant effect, indicating that openness of information on public fund management can increase public trust in the government. These findings indicate that improving service quality, accountability, and transparency together can strengthen public trust in the Laweyan District government.

Pengawasan Keuangan, Kepatuhan Regulasi, dan Teknologi Informasi Akuntansi Terhadap Kinerja Aparatur Pemerintahan Desa Sekecamatan Tanon Sragen

Isnaini Taufik Hidayah, Yuwita Ariessa Pravasanti, Desy Nur Pratiwi — Sat, 28 Feb 2026 00:00:00 +0700

This study aims to examine the effect of financial supervision, regulatory compliance, and accounting information technology on the performance of village government officials in Tanon District. This research employs a quantitative approach using a survey method involving 80 respondents, including village heads, secretaries, and administrative staff in finance, planning, and governance. Data were analyzed using multiple linear regression. The results indicate that financial supervision, regulatory compliance, and accounting information technology have a positive and significant effect on the performance of village officials, both partially and simultaneously. The model explains 57.2% of the variance in officials’ performance, suggesting that these variables are key determinants in improving administrative performance at the village level. These findings highlight the importance of strengthening financial supervision systems, enhancing regulatory compliance, and optimizing the use of accounting information technology to support sustainable improvements in village government performance.