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All Journal Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi MBIA Pelita Masyarakat Journal of Computer Networks, Architecture and High Performance Computing
Ade Kemala Jaya
Universitas Bina Darma
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Physics Public Health Social Sciences

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DETERMINAN TIMELINESS PENETAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH PROVINSI Verawaty Verawaty; Ade Kemala Jaya; Megawati Megawati
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7035

Abstract

Abstrak: Determinan Timeliness Penetapan Anggaran Pendapatan dan Belanja Daerah Pemerintah Provinsi. Timeliness (ketepatan waktu) penetapan APBD merupakan hal penting dalam pengelolaan keuangan provinsi. Penelitian ini bertujuan untuk menganalisis apakah apakah ukuran pemerintah daerah, latar belakang, umur kepala daerah, ukuran DPRD, komposisi DPRD, liquidity, leverage, opini audit BPK menjadi determinan ketepatan waktu penetapan APBD pemerintah provinsi di Indonesia. Sampel penelitian ini adalah 19 pemerintah provinsi tahun 2014. Penelitian ini menggunakan model regresi logistik. Hasil penelitian menunjukkan opini audit BPK RI yang memiliki pengaruh positif terhadap ketepatan waktu penetapan APBD. Abstract: Determinant of Provincial Government Budget Timeliness Determination. Timeliness of APBD is crucial in the management of provincial finances. The research examined the effect of government size, educational background of executive, executive age, parliament size, parliament composition, liquidity, leverage and auditor's opinion Indonesia Supreme Audit Board (BPK RI) as the determinants to the timeliness of APBD in Indonesia. The samples were 19 local governments in the provincial level for the year of 2014. This study used a binary logistic regression  model. The results show audit opinion BPK RI has significant influences on the timeliness of APBD.
IMPLIKASI LIKUIDITAS PERUSAHAAN BAGI OPINION SHOPPING Verawaty Verawaty; Ade Kemala Jaya; Restu Pratiwi
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2018.04.9033

Abstract

Abstrak: Implikasi Likuiditas Perusahaan bagi Opinion Shopping. Penelitian ini menguji pengaruh opinion shopping terhadap biaya audit abnormal, likuiditas, profitabilitas, dan lamanya perikatan audit. Penelitian ini menggunakan metode regresi logistic terhadap 40 perusahaan terbuka sektor manufaktur di Indonesia. Hasil analisis mununjukkan bahwa perusahaan mengalami kendala jika kurang likuid karena tidak dapat memenuhi kompensasi bagi stakeholder kreditur. Hal ini diyakini memperkuat probabilitas manajemen untuk melakukan opinion shopping demi mendapat opini wajar tanpa pengecualian. Oleh karena itu, akuntan profesional harus memegang teguh kode etik profesi untuk menjaga integritas dengan mengeluarkan opini sesuai kondisi yang sebenarnya. Abstract: The Implication of Company Liquidation for Opinion Shopping. This study examines the effect of opinion shopping on abnormal audit costs, liquidity, profitability, and length of the audit engagement. This study uses logistic regression method for 40 open companies in the Indonesia manufacturing sector. The results of the analysis indicate that the companies have a problem if it is less liquid because cannot fulfill compensation for creditor stakeholders. These are believed to strengthen the probability of management to conduct opinion shopping in order to get unqualified opinion. Therefore, the professional accountants must uphold the professional code of ethics by issuing opinions according to actual conditions.
Pengaruh Resiko Kredit, Likuiditas, Efisiensi Operasional dan Tingkat Ekonomi Makro Ekonomi Terhadap Kinerja Bank Pembangunan Daerah di Pulau Sumatera Verawaty Verawaty; Ade Kemala Jaya; Yolanda Widiati
Akuisisi: Jurnal Akuntansi Vol 13, No 1 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i1.139

Abstract

The purpose of this study was to obtain the empirical evidence about the effect of credit risk, liquidity, operational efficiency and the macro-economic level to the the performance of regional development banks. This study population was eight Regional Development Banks in Sumatera Island during 2011-2014. Analysis technique used is multiple linear regression. The results showed simultaneously, all the independent variables affected the dependent variable. Partially, only credit risk and efficiency negatively affected the performance of the bank. Liquidity and macro-economic level did not have positive influence on the bank's performance. Keywords: the performance of banks, credit risk, liquidity, operational efficiency and macro-economic level
Klinik Pengurusan Hak Cipta dan Hak Merek untuk Dosen dan Mahasiswa Universitas Bina Darma Ferry Kurniawan; Rasmila Rasmila; Rolia Wahasusmiah; Deni Erlansyah; Rahmat Novrianda Dasmen; Heri Suroyo; Taqrim Ibadi; Ade Kemala Jaya; Oktaviana Karunia Ilahi; Fauzan Azhiman
Pelita Masyarakat Vol 3, No 2 (2022): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v3i2.6785

Abstract

Intellectual Property Rights (IPR) is one of the things that must be owned by lecturers and students to acknowledge their creations. There are many parts to IPR, as an initial recognition of works, Lecturers and Students at least have Copyright and Brand Rights. This also applies to Bina Darma University, which has a work program to improve IPR from Lecturers and Students through the Directorate of Innovation and Business Incubator (DIIB). Therefore, Community Service (PkM) activities in which the team is a member of DIIB carry out IPR management clinics by introducing Copyright and Brand Rights to Bina Darma University Lecturers and Students. By the Direct Action method, the PkM Team accompanies Participants and directs them to register an account for the Management of Copyright and Brand Rights. As for the 51 participants who attended the clinic, there were 60.8% lecturers and 39.2% students. In addition, it is recorded that 68.6% of all Participants do not have IPR, both Copyright and Brand Rights. During the PkM activity, participants are welcome to ask questions and discuss during direct practice for the submission of Copyright or Brand Rights. From the results of the PkM activities that have been carried out, it was found that 100% of the Participants already have an account for managing Copyright and Brand Rights and 85% have tried to apply for Copyright and also Brand Rights.
Project Monitoring and Payment System at CV Studio Reka Teknik with a UI UX Approach Siti Sauda; Ade Kemala Jaya; Muhammad Dandi Permana; Dinda Ayu Ningsih
Journal of Computer Networks, Architecture and High Performance Computing Vol. 5 No. 1 (2023): Article Research Volume 5 Issue 1, January 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/cnahpc.v5i1.2307

Abstract

The UI/UX (User Interface/User Experience) approach is an initial step in developing a conventional system into a computerized system or developing a computerized system to better suit user needs. In this research, the object raised is CV. Studio Reka Teknik, which is a consulting engineering and general trading service company with the process of conveying information, monitoring and paying for projects, still uses telephone media or meets in person. This causes project monitoring to be impossible in real time and the payment process becomes constrained due to the need to adjust the time to meet between the client and the developer. Therefore, in this research a web-based system was designed by adjusting the needs of the user experience on CV. Studio Reka Teknik. By utilizing the web engineering method, this built web-based system can help and facilitate users in monitoring projects and project payment processes using the system without having to meet directly between the client and the developer. This system will be used on CV. Studio Reka Teknik, which will continue to be monitored for the maintenance and development of this system. After that, if the system is optimal, it can also be applied to other contractor companies.
Development Of Netwatch Host Using Telegram As A Strengthening Model Of Institutional Performance Quality Governance Alek Wijaya; Ade Kemala Jaya; Dinda Ayu Ningsih; Doli Lyanda
Journal of Computer Networks, Architecture and High Performance Computing Vol. 5 No. 1 (2023): Article Research Volume 5 Issue 1, January 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/cnahpc.v5i1.2309

Abstract

Improving the quality of an institution's performance is very dependent on the facilities implemented in carrying out its work process. Currently, the facility being developed at the institution is by implementing IoT technology that utilizes various types of IoT devices. However, most institutions have not been able to monitor every IoT device used so that it also affects the quality of performance of the institution. Therefore, in the study, the Network Development Life Cycle (NDLC) method is used., researchers made efforts to strengthen the institutional performance quality governance model. The researchers developed Netwatch Host technology using Telegram, which is intended to monitor the condition of each IoT device in the institution and then send details of the condition via the Telegram Application. This is intended so that the IoT devices used by employees can be maintained so that they can respond quickly when there is an IoT device that is down or has a problem.
Pemahaman Akuntansi Zakat Dalam Meningkatkan Transparansi dan Akuntabilitas pada Badan Amil Zakat Palembang Fitriasuri Fitriasuri; Ade Kemala Jaya
MBIA Vol 16 No 2 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.557 KB) | DOI: 10.33557/mbia.v16i2.69

Abstract

Muslim population in Indonesia has encouraged the implementation of Islamic law in social and economic life for example zakat. Badan Amil Zakat as an institution engaged in the management of zakat still needs to improve its performance so that the optimization can be achieved. Indonesian Institute of Accountants (IAI) has issued a standardization of zakat accounting under SFAS 109. This study aims to determine how an understanding of accounting concepts in Amil Zakat charity in Palembang with a case study approach and qualitative analysis techniques. The results showed that the understanding of accounting zakat is still low but about its benefits are pretty good. IAI existence has been known to the public, but the standard is not yet widely known. Zakat only be understood as a liability in accordance with the guidelines of Islamic law, has not been conceived as a public activity that requires accountability.
Pengaruh PAD dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Sumatera Selatan Verawaty Verawaty; Ade Kemala Jaya; Intan Puspanita; Nurhidayah Nurhidayah
MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.873 KB) | DOI: 10.33557/mbia.v19i1.560

Abstract

Abstract The financial performance of a regional government is the ability of a region to explore the financial potential of the region as well as to manage the local financial resources in order to meet the needs of the regional government so that it does not depend on the funding from the central government. This study was aimed to analyze whether fiscal balance transfers such as local own-source revenue, general allocation funds, special allocation funds, and revenue sharing funds might affect the government's financial performance. The study used quantitative analysis techniques with multivariate regression. The object of this research was the district and city governments in South Sumatra in 2014-2016. The results showed that local own-source revenue had a positive effect on the financial performance of local governments. However, there were negative effects of general and special allocation funds on regional government financial performance. For revenue sharing funds, it did not affect financial performance. This means, the greater the contribution of local own-source revenue to finance development and community services the greater increase in the financial performance of local governments. The higher the amount of general allocation funds received from the center, the lower the financial performance of local governments. The large flow of special allocation funds can provide opportunities for budget leakage, which can result in a decrease in the financial performance of local governments. Keywords: local own-source revenue, fiscal balance transfers, local government financial performance
Co-Authors Alek Wijaya Deni Erlansyah Dinda Ayu Ningsih Doli Lyanda Fauzan Azhiman Ferry Kurniawan Fitriasuri, Fitriasuri Heri Suroyo Intan Puspanita Megawati Megawati Muhammad Dandi Permana Nurhidayah Nurhidayah Oktaviana Karunia Ilahi Rahmat Novrianda Dasmen Rasmila Rasmila Restu Pratiwi Rolia Wahasusmiah Siti Sauda Taqrim Ibadi Verawaty Verawaty Yolanda Widiati