PENGARUH PARTISIPASI PUBLIK, AKUNTABILITAS, TRANSPARANSI DAN INTEGRITAS TERHADAP KINERJA KEUANGAN KABUPATEN BENGKULU TENGAH

This study aims to examine the influence of public participation, accountability, transparency and integrity to the regional financial performance of Central Bengkulu District. Populations in this study are all financial managers that exist in the organization of regional government of Central Bengkulu District, where there are 38 organizations of regional devices. While the sample in this study is based on purposive judgement sampling method, where researchers have determined some previous criteria.The result of this research showed that public participation, accountability and integrity have a positive effect on the regional financial performance of Central Bengkulu District. While transparency hasn’t effect on the regional financial performance of Central Bengkulu District.That findings imply that the district government of Central Bengkulu should be maintained and improved the level of public participation, accountability, transparency and integrity of local financial management in order to improve its financial performance

OPEN GOVERNMENT DAN KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN BENGKULU TENGAH

Penelitian ini bertujuan untuk mengeksplore lebih dalam bagaimana peran prinsip-prinsip open government dalam mendorong kinerja keuangan daerah Pemerintah Kabupaten Bengkulu Tengah. Penelitian ini menggunakan metode kualitatif deskriptif dengan semi-structured interview. Kriteria informan dalam penelitian ini adalah aparatur sipil yang telah bekerja lebih dari lima tahun pada pemerintah Kabupaten Bengkulu Tengah dan terlibat langsung dalam pengelolaan keuangan daerah Kabupaten Bengkulu Tengah. Data dianalisis menggunakan analisis konten dengan bantuan Computer Assited Qualitative Data Analysis Software yaitu Nvivo 11. Hasil dari penelitian ini mengungkapkan bahwa penerapan prinsip-prinsip open government memiliki peran dalam peningkatan kinerja keuangan Pemerintah Daerah Kabupaten Bengkulu Tengah. Adanya partisipasi publik, akuntabilitas, transparansi dan integritas dari para aparatur pengelola keuangan daerah dapat mendorong tercapainya kinerja keuangan pemerintah daerah yang baik. Implikasi dari penelitian ini adalah agar Pemerintah Daerah Kabupaten Bengkulu Tengah dapat terus mengaplikasikan prinsip-prinsip open government dalam setiap pelaksanaan pemerintahan agar dapat meningkatkan kinerja keuangan daerah. Penelitian ini menggunakan pendekatan kualitatif untuk mendalami atau mengeksplore peran prinsip-prinsip open government dalam meningkatkan kinerja keuangan daerah. Sedangkan penelitian sebelumnya menggunakan metode kuantitatif sehingga informasi yang didapatkan hanya gambaran secara umum. Selain itu, penelitian menggunakan variable integritas sedangkan pada penelitian terdahulu hanya menggunakan variable partisipasi publik, transparansi dan akuntabilitas.&nbsp

Menguak Makna Akuntabilitas dalam Mengelak Lika-Liku Fraud: Studi Fenomenologi pada Tourist Village

This study explores the revenue of Tourism Villages in Bali Province and the important role of financial management and reporting in preventing accounting fraud. Tourism villages in Bali are considered as potential communities in local tourism development and major contributors at the regional level. Identified revenue sources include rental of tourist attractions, tour packages, entrance tickets, and foreign tourist donations. The role of financial reporting in resource accountability and performance evaluation is explained. Transparency and accountability are implemented to maintain financial integrity and involve community participation in oversight. Local culture, particularly the Tri Hita Karana concept, is identified as a key factor in preventing accounting fraud through the internalisation of ethical values. This research also highlights the fraud prevention system involving detectors, assessors, effectors, and communication networks. The results showed the successful implementation of transparency, accountability, local culture, and prevention system in avoiding accounting fraud in the financial management of tourist villages. This study provides insights for tourist village managers and policy makers to improve honest and accountable financial management, support sustainable development, and maintain the integrity of tourist villages as valuable assets in Bali's tourism industry

Comprehensive Model of Bankruptcy and Forensic Accounting

Going concern is an assumption of company establishment but some companies go bankrupt. Fraud can be a cause of bankruptcy, used to hide bankruptcy, and can occur due to bankruptcy. Potential fraud can occur in every main activity of a curator in resolving bankruptcy cases so the curator requires forensic accounting. The purpose of this study was to determine the importance of forensic accounting in bankruptcy cases resolved by a curator and exploring the model of the relationship between bankruptcy and forensic accounting. This study used a qualitative approach with semi-structured interviews. The respondents’ criteria were curators who had practiced for at least three years and had experiences in resolving bankruptcy assets. The data analysis was a content analysis, namely a relational analysis, with software Nvivo 11. The results of this study showed that, in carrying out their duties, there are obstacles that are commonly encountered by currators. Forensic accounting is important and helpful for curators’ work, especially related to fraud or verification of the accuracy of bankruptcy asset transactions and the process of valuing bankruptcy assets. However, not all curators understand forensic accountin

Lingkungan Kerja dan Fraud: Studi Kasus Di Provinsi Bengkulu

Penelitian ini bertujuan untuk melakukan eksplorasi lebih dalam mengenai hubungan lingkungan kerja dan fraud di pemerintah Provinsi Bengkulu karena kasus korupsi yang telah terjadi beberapa kali di lingkungan pemerintah Provinsi Bengkulu. Penelitian ini menggunakan pendekatan kualitatif dengan metode deksriptif fenomenologi yang memungkinkan peneliti untuk meneliti lebih dalam dibandingkan jika menggunakan pendekatan kuantitatif. Objek penelitian dalam penelitian ini adalah pemerintah Provinsi Bengkulu. Teknik pengambilan sampel menggunakan teknik purposive sampling. Teknik pengumpulan data yang digunakan adalah in-depth interview. Teknik Analisa data yang digunakan dalam penelitian ini menggunakan analisis content dengan bantuan software Nvivo. Dengan adanya penelitian ini diharapkan dapat dijadikan acuan untuk memperbaiki lingkungan kerja sehingga dapat mengurangi terjadinya kasus fraud yang berulang

The analysis of BUMDes management and its contribution towards village genuine income: a study on BUMDes Pamsimas Sendang Sari Desa Kunir

The study aimed at exploring deeply the business management and process of BUMDes Pamsimas Sendang Sari Desa Kunir and its contribution towards the village's genuine income (read: Pendapatan Asli Desa or PAD). The research used descriptive qualitative methodology with a semi-structured interview. The five informants of the research were the staff of the BUMDes PAMSIMAS as the chief, secretary, treasurer, and two field technicians. The data analyzed was assisted by Computer Assisted Qualitative Data Analysis Software such as Nvivo 11. The research result showed that in the business process, BUMDes Sendang Sari has not to get profited from the clean water distribution since the setting of clean water tariffs below market prices, lack of public awareness to pay monthly fees, the existence of a village head program that makes clean water free for all public facilities without any subsidy, and the existence of a tax on water wells in Kabupaten Demak. Therefore, the BUMDes Sendang Sari is still unable to contribute to the PAD of Desa Kunir, however, the social impact has been felt by residents with the distribution of clean water to residents' homes. This research only focuses on business processes and has not looked at other factors that can affect the BUMDes performance. The research contribution of each of the village governments is as input for the management to fix the BUMDes Sendang Sari thus able to optimize the roles of the BUMDes in contributing towards the village's genuine income

Analysis of relaxation of local government budgeting on the achievement of the Bengkulu City government’s key performance indicators during the covid-19 period

This study explores the impact of relaxation on the Bengkulu City local government budget during the Covid-19 period on key performance indicators. This study used a qualitative approach with documentary methods and interviews at the Regional Financial and Asset Management Agency and the Health Office involving Budget Users, PPTK, Treasurer, and financial management staff as informants. The data analysis used is a content analysis using the Nvivo software. There are two findings in this research, the first is that budget reallocation during the pandemic can affect the achievement of the Main Performance Indicators of Regional Apparatus Organizations which have indicators of financial ratios, such as the Regional Finance and Asset Management Agency. Financial indicators, such as financial ratios and PAD, have declined due to the weakening economy, decreased tax revenue during the pandemic, and budget reallocations. However, the budget reallocation during the pandemic was not directly affected by the Main Performance Indicators of Regional Apparatus Organizations that do not use financial indicators such as the Health Service. Where the two KPI indicators of the Bengkulu City Health Service were all achieved according to the targets set. The implications of this research are as input to the Bengkulu City Government related to refocusing and reallocating the budget so that it can still achieve the main performance indicators

Peningkatan Kemampuan Menghitung BEP dan Pemasaran Melalui E-Commerce pada Usaha ”Aprilla Puding and Cake”

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan mahasiswa dalam menghitung Break Event Point (BEP) dan cara memasarkan produk melalui marketplace. Kegiatan dilaksanakan melalui pelatihan dan pendampingan, tahap pertama dilakukan pelatihan menghitung Break Event Point (BEP) dan penyusunan laporan keuangan, pelatihan membuat packaging atau kemasan yang menarik, dan pelatihan pemasaran produk melalui e-commerce. Tahap kedua dilakukan pendampingan perhitungan BEP dan pembuatan packaging yang menarik. Setelah mengikuti kegiatan ini diharapkan mitra dapat menghitung BEP produknya dengan tepat, mampu membuat packaging yang menarik dan mampu memasarkan produknya melalui marketplace sehingga dapat meningkatkan penjualan produk. Mitra dalam kegiatan pengabdian ini adalah unit UMKM milik mahasiswa Jurusan Akuntansi UPBJJ-UT Jakarta yang bernama Isnaini Ulfa Aprilla dengan nama usaha “Aprilla Pudding  and Cake”. Luaran yang yang diharapkan dari kegiatan PkM ini adalah adanya peningkatan omset penjualan, kualitas packaging produk dan kemampuan marketing mitra