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All Journal Eksistansi INTEKNA Jurnal Akuntansi Bisnis JABE (Journal of Accounting and Business Education) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal AKSI (Akuntansi dan Sistem Informasi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Jamak Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Intervensi Komunitas: Jurnal Pengabdian Masyarakat Unri Conference Series: Community Engagement
Evada Dewata dewata
JURUSAN AKUNTANSI POLITEKNIK NEGERI SRIWIJAYA
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Hadi Jauhari; Evada Dewata dewata; Suhairi Hazisma
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i1.2569

Abstract

This research explores the influence of government accounting standards and regional financial accounting systems as important factors that must be considered in preparing financial reports that are in synergy with the role of the internal control system. The population of this study are employees who work at the Regional Financial and Asset Management Agency (BPKAD) of South Sumatra Province, Indonesia. The sampling technique was purposive sampling and obtained 46 respondents who filled out the questionnaire completely. The regression analysis model used is Moderated Regression Analysis (MRA). The results showed that partially, the application of government accounting standards and regional financial accounting systems had a significant positive effect on the quality of government financial reports, but The government internal control system did not moderate the influence between government accounting standards and the regional financial accounting system on the quality of local government financial reports. The implication of the research is that to achieve the quality of relevant and reliable government financial reports, it is necessary to be consistent in presenting financial statement information following government accounting standards and the regional financial accounting system must be able to integrate regional financial statements comprehensively.
Implementation of Good Governance, Utilization of Information Technology and Reliability of Government Financial Statement Hadi Jauhari; Yuliana Sari; Evada Dewata
Journal of Accounting and Strategic Finance Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.59

Abstract

The lack of optimal implementation of Good Governance and the use of information technology is thought to affect the quality of government financial reports. For this reason, this research is intended to determine the relationship between the application of Good Governance, the use of information technology and the reliability of the financial statements of the regional government of South Sumatra Province. The study population was employees of 40 Regional Apparatus Organizations in South Sumatra Province. The sampling technique used is purposive sampling, and 120 respondents are obtained consisting of heads of departments, treasurers of offices, administrators of finance or accounting, and staff of finance at the Regional Apparatus Organization of South Sumatra Province. The collection method uses a questionnaire distributed from May-June 2019. The results of the study show that Good Governance does not have a significant effect on the reliability of local government financial reports. On the contrary, the use of information technology has a significant positive effect on the reliability of local government financial reports. The results of this study have implications for the Regional Government of South Sumatra Province as a Good Governance agent in the government to commit and consistently utilize information and accountable technology in transparent financial reporting.
The Readiness for Implementation of Financial Management Patterns of Regional Public Services Agency at Public Health Center Evada Dewata; Hadi Jauhari
Journal of Accounting and Strategic Finance Vol 4 No 2 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.221

Abstract

The purpose of the study is to determine the readiness of Lais public health center and Teluk Kijing public health center of Musi Banyuasin District, South Sumatra Indonesia, in managing finances of regional public service agencies (BLUD). Time of research from March-July 2021. Used the types of descriptive qualitative research to review the documents, observation, and in-depth interviews to the research subject as many as 10 (ten) informants. The triangulation technique is used in testing the validity of the data. The research result showed that Lais public health center and Teluk Kijing public health center were ready to implement the financial management pattern of BLUD, which can be seen from the results of input analysis, process, and output from the analysis of stakeholder, related commitment, knowledge and responsibilities, funding (money), infrastructure (materials) and methods, in addition, substantive requirements, technical requirements, and administrative requirements have been carried out. The results of this study have implications related to the preparation and continuation of the implementation of the BLUD Public Health Center financial management pattern. Based on its limitation, it is still possible for other local governments who have the same contextual conditions to use these results as an input when preparing the BLUDs financial management pattern.
ANALISIS RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT GRAHA PUSRI MEDIKA PALEMBANG Ravena Ar Raiyan; Evada Dewata; Periansya Periansya
INTEKNA informasi teknik dan niaga Vol 20 No 01 (2020): Jurnal INTEKNA, Volume 20, No. 1, Mei 2020: 01-52
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/intekna.v20i01.775

Abstract

Tujuan laporan akhir ini untuk menilai kinerja keuangan peusahaan pada PT Graha Pusri Medika Palembang dengan menggunakan analisis rasio keuangan selama periode tahun 2014-2017. Rasio keuangan yang digunakan yaitu profitabilitas. Rasio profitabilitas pada PT Graha Pusri Medika Palembang menunjukkan kinerja perusahaan yang efisien ditinjau nilai rata-rata rasio Return on Assets (ROA) karena berada di atas rata-rata industri (time series). Rasio Return on Equity (ROE) juga efisien karena berada di atas rata-rata industri (time series). Rasio Gross Profit Margin (GPM) juga efisien karena berada di atas rata-rata industri (time series). Nilai rata-rata rasio Operating Profit Margin (OPM) dibawah rata-rata industri (time series) untuk kinerja keuangan dikatakan tidak efisien. Rasio Net Profit Margin (NPM) tidak efisien karena berada di bawah rata-rata industri (time series).
The Determinant Factors of Performance of Provincial Governments in Indonesia Hadi Jauhari; Evada Dewata
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.581 KB) | DOI: 10.26675/jabe.v3i2.5591

Abstract

The focus of this research study includes the influence of local government actions, leverage, weaknesses in the internal control system, and audit findings (Republic of Indonesia Supreme Audit Agency) both partially and simultaneously on the implementation performance of provincial governments in Indonesia for the 2015-2016 period. Partially, the size of local government has a positive and significant influence on the performance of local governments. Leverage, weaknesses in the internal control system and findings of the Board of Audit of the Republic of Indonesia do not have a significant effect on the performance of local governments. Simultaneously, the size of local government, leverage, weaknesses of the internal control system, and findings of the Board of Audit of the Republic of Indonesia have a significant influence on the performance of local governments with a contribution of the R square effect of 21.29. %.
PENGARUH FEE AUDIT, INTEGRITAS AUDITOR, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG Widhah Raihanah; Evada Dewata; Rosy Armaini
EKSISTANSI Vol. 11 No. 01 (2022): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

TheIpurpose of this study is to determine the effect of audit fee, auditor integrity, and time budget pressure on audit quality at public accounting firms in Palembang. The type of data used in this research is quantitative. The population of this research is auditors who work at Public Accounting Firms in Palembang which are registered at the Indonesian Institute of Certified Public Accountants in 2020 as many as 10 KAPs. By using the total sampling method or census obtained 8 KAP as research samples. The data collection of this research was done by distributing questionnaires to 45 auditors. This study uses multiple linear regression analysis with SPSS version 26. The results show that: (1) Audit fee significantly positive effects on Audit Quality (2) Auditor Integrity significantly positive effects on Audit Quality (3) Time budget pressure significantly negative effects on Audit Quality, and (4) Audit Fee, Auditor Integrity, and Time budget pressure together (simultaneously) significantly positivexeffect on Audit Quality by 45.50%.
Pengaruh Biaya Lingkungan, Kepemilikan Asing dan Political Cost Terhadap Kinerja Perusahaan Pertambangan di Indonesia Evada Dewata; Hadi Jauhari; Yuliana Sari; Eka Jumarni
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 3 No. 2 (2018)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Permasalahan biaya lingkungan, kepemilikan asing dan political cost terhadap kinerja perusahaan pertambangan menjadi pembahasan yang menarik untuk diteliti. Jenis penelitian ini adalah penelitian asosiatif. Variabel independen dalam penelitian ini meliputi biaya lingkungan, kepemilikan asing dan political cost sedangkan variabel dependen kinerja perusahaan. Populasi penelitian adalah perusahaan pertambangan yang terdaftar di BEI periode 2012-2017 yang berjumlah 41 emiten, Teknik purposive sampling digunakan untuk menentukan sampel dan diperoleh sebanyak 10 emiten. Hasil penelitian menunjukkan secara parsial, biaya lingkungan berpengaruh negatif terhadap kinerja perusahaan, kepemilikan asing dan political cost tidak berpengaruh terhadap kinerja perusahaan. Secara simultan, biaya lingkungan, kepemilikan asing dan political cost berpengaruh signifikan terhadap kinerja perusahaan dengan kontribusi nilai R2 sebesar 52,57%.
DETERMINAN PENERIMAAN PAJAK PENGHASILAN PADA KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG EVADA DEWATA
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 1 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840881

Abstract

Tujuan utama dari penelitian ini adalah untuk mengkaji pengaruh kepatuhan wajib pajak, pemeriksaan pajak,surat pemberitahuan SPT, jumlah pengusaha kena pajak dan ekstensifikasi wajib pajak secara bersama-sama terhadap  penerimaan  pajak  penghasilan.  Populasi  penelitian  yaitu  seluruh  wajib  pajak  orang  pribadi  yangterdaftar dan melaporkan SPT serta jumlah SKPKB dan SKPKBT yang diterbitkan pada KPP Pratama PalembangSeberang Ulu berdasarkan bulan pada tahun   2012, 2013, 2014, dan 2015 (data time series sebanyak 48 bulan).Sampel penelitian ini merupakan sampel jenuh yaitu semua populasi menjadi sampel penelitian. Hasilpenelitian ini menunjukkan secara parsial, kepatuhan wajib pajak, surat SPT dan jumlah pengusaha kena pajak tidak berpengaruh signifikan terhadap penerimaan pajak penghasilan. Sedangkan pemeriksaan pajak berpengaruh positif signifikan terhadap penerimaan pajak penghasilan.Ekstensifikasi pajak berpengaruh negatif signifikan terhadap  penerimaan  pajak penghasilan. Secara  simultan,  kepatuhan  wajib  pajak,  pemeriksaan  pajak,  surat pemberitahuan SPT, jumlah pengusaha kena pajak dan ekstensifikasi wajib pajak berpengaruh signifikan terhadap penerimaan pajak penghasilan, dengan nilai koefisien determinasi (R2) sebesar 61,20% sedangkan sisanya 38,8% dipengaruhi oleh variabel lain.
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA PT SEMEN BATURAJA (PERSERO) TBK Destri Mentari Henny Yulsiati Evada Dewata
JURNAL RISET TERAPAN AKUNTANSI Vol. 3 No. 2 (2019): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3837698

Abstract

Penelitian ini bertujuan untuk mengetahui sumber dan penggunaan modal kerja, kebutuhan modal kerja, serta rasio profitabilitas pada PT Semen Baturaja (Persero) Tbk. penulis menggunakan data sekunder dalam penulisan laporan akhir ini berupa laporan posisi keuangan, dan laporan laba rugi tahun 2013 sampai dengan 2018 yang dipublikasikan melalui situs www.idx.co.id dan www.semenbaturaja.co.id. Analisis yang digunakan berupa analisis sumber dan penggunaan modal kerja, analisis kebutuhan modal kerja, dan analisis rasio profitabilitas. Setelah melakukan analisis maka dapat disimpulkan bahwa pengelolaan sumber dan penggunaan modal kerja pada PT Semen Baturaja (Persero) Tbk sudah baik dilihat dari konsep fungsional. Hal tersebut dikarenakan perusahaan mampu memanfaatkan dana yang dimiliki untuk memperoleh laba dengan sangat baik walaupun perusahaan mengalami kekurangan modal kerja pada beberapa periode yang diteliti. Dari kesimpulan tersebut, penulis menyarankan agar perusahaan dapat lebih meningkatkan penjualan, mengurangi beban operasi, serta mengurangi pinjaman jangka pendek agar tidak terjadi kekurangan modal kerja dan dapat mencapai laba yang lebih baik lagi dari sebelumnya.
DANA PIHAK KETIGA, RISIKO KREDIT DAN TINGKAT EFISIENSI OPERASIONAL PADA BANK BUMN YANG TERDAFTAR DI BEI Evada Dewata; Pramita Wulandari Pasiak
JURNAL RISET TERAPAN AKUNTANSI Vol. 4 No. 1 (2020): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3865171

Abstract

Banking financial performance shows how well the quality of operational activities has been running well and can compete with other banking financial institutions. This study aims to determine the effect of variable Third Party Funds and Credit Risk on Banking Financial Performance. The sample of this study is the banks of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange in 2008-2017. Third-Party Funds are proxied with total Third Party Funds and Credit Risk is proxied with Non-Performing Loans (NPLs), while the Bank's financial performance is proxied by Operational Income Operating Costs (BOPO). The research sampling technique used a saturated sampling of 40 sample units. The method of multiple linear regression analysis shows the results of the study that simultaneous size variables in the form of DPK and NPL affect the Financial Performance of Banking. Partially, the variables of Third Party Funds and Credit Risk have a significant positive effect on the Bank's Financial Performance. The predictive ability of the two variables on Banking Financial Performance is shown by adjusted R square of 0,622.
Co-Authors ANGGERAINI OKTARIDA Anggeraini Oktarida Arrumaisha Hotimah Bainil Yulina Eka Jumarni Hadi Jauhari Hadi Jauhari Hadi Jauhari Indriani .I. Astuti Ismiyanti Ismiyanti Lisda Tampubolon Meilinda Mila Afsari Misfi El Auda Nelly Masnila Nurul Aryanti Nyayu Miftahul Ilmiyyah Periansya Diah Elvina Desi Indriasari Periansya Periansya Pramita Wulandari Pasiak Pridson Mandiangan Ravena Ar Raiyan Rosy Armaini Sandrayati Sandrayati Sarikadarwati Sarikadarwati Selly Wahyuni Suhairi Hazisma Susi Ardiani Welly Ardiansyah Widhah Raihanah Yevi Dwitayanti Yuliana Sari