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All Journal E-Jurnal Akuntansi Universitas Udayana Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi Bisnis Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi Peradaban
Nispa Sari
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Palopo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Determinan Niat Aparatur Daerah untuk Melakukan Whistleblowing pada Konteks Fraud Mardah Mardah; Zikra Supri; Nispa Sari
E-Jurnal Akuntansi Vol 31 No 11 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i11.p13

Abstract

This study aims to analyze organizational commitment, level of seriousness of fraud, and personal costs on the intention of whistleblowing fraud by the local apparatus of Palopo City. Sampling using purposive sampling technique. A total of 120 respondents were used as research samples. The sample is local officials who work at the PUPR and BPKAD offices. The data analysis technique was carried out using multiple linear regression analysis method with SPSS V.22 application. The results of the study indicate that the seriousness of fraud affects the whistleblowing intention of the regional apparatus of Palopo City. Meanwhile, organizational commitment and personal costs have no effect on the intention of whistleblowing fraud by the Palopo City apparatus. Keywords : Organizational Commitment; Fraud Seriousness Level; Personal Costs; Intention of Whistleblowing Fraud.
PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS DANA DESA Nispa Sari Sari; Rifqa Ayu Dasila; Sahrir
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i1.28874

Abstract

Accountability is very important for the Village Government, this is because it involves responsibility for managing village funds in an efficient, effective, fair, and transparent manner by involving the community. This study aims to determine the effect of the internal control system and the competence of the village apparatus on the accountability of village funds. The research was conducted at the Village Office in the Kecamatan Ponrang Selatan. The population is a village in the Kacamatan Ponrang Selatan. Based on the purposive sampling method, the research sample used was 64 respondents. The data analysis technique in this study is multiple linear regression. The results showed that the internal control system had a significant positive effect on the accountability of village funds, the competence of the village apparatus had a significant positive effect on the accountability of village funds.
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DAN ADMINISTRASI PERPAJAKAN PADA INDUSTRI TAHU TEMPE DI DESA SUMBER HARUM Sahrir Sahrir; Izal Zahran; Nispa Sari
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2022): (Oktober 2022)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/abdi_kami.v5i2.1588

Abstract

The purpose of this service is to carry out training and assistance in the preparation of financial and tax reports in the tofu and tempeh industry in Sumber Harum Village. Based on the results of observations and FGDs, two problems were encountered: 1) Do not have an application/financial reporting system, 2) Do not understand the preparation of tax administration so it is difficult to fulfill business tax obligations. Based on these problems, two types of activities were carried out, namely: First, mentoring and training in the preparation of financial reports, this stage of activity started with the provision of basic accounting materials, followed by making financial report applications using Microsoft Excel and training on the use of applications that had been made. Second, training and assistance in the preparation of tax administration, this activity begins with the provision of basic taxation materials such as tax rights and obligations, procedures for calculating PPh 21 and final PPh, making ebilling, and reporting SPT through efilling. In general, the implementation of this service has a positive impact on 3 important aspects, 1) Business actors already have knowledge of basic accounting and already have financial statement applications. With this application, it will be easier for industry owners to compile their financial reports so that they can control their businesses at any time. 2) Business actors already know their business tax rights and obligations, so it is hoped that MSMEs, as support the nation's economy, can play a role in increasing tax revenue. 3) Make it easier to plan future businesses, because they already have a good bookkeeping system that can provide comprehensive information.
PENGARUH TRANSPARANSI KEUANGAN DESA TERHADAP PENGELOLAAN BANTUAN LANGSUNG TUNAI DANA DESA Nispa Sari; Rifqa Ayu Dasila; Altri Wahida
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.32881

Abstract

This study aims to determine the effect of village financial transparency (X) on the management of village fund cash transfers during the pandemic (Y). The data used are primary data by using a questionnaire. The sampling technique used purposive sampling method with a total sample of 95 respondents, namely village officials and several communities receiving village BLT-DD. The data collection technique was a census where all villages in Bajo Barat District were 9 villages. This study uses quantitative research methods and simple linear regression analysis. The results showed that village financial transparency had a positive and significant effect on the management of direct cash assistance from village funds during the covid 19 pandemic. Keywords: village financial transparency, management of direct cash assistance from village funds during the pendemic
Analisis selisih biaya bahan baku terhadap efisiensi biaya produksi Septiani Septiani; Rifqa Ayu Dasila; Nispasari Nispasari
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1117

Abstract

Analisis selisih adalah teknik untuk menganalisis perbedaan biaya produksi sebenarnya dengan biaya produksi standard dan cari tahu alasan perbedaannya. Pada penelitian ini menggunakan metode kuantitatif dengan sumber data primer. Dari hasil hasil analisis dari pembahasan maka kesimpulan dari hasil analisis biaya bahan baku diketahui bahwa harga bahan baku memiliki beberapa varian harga yang berbeda. Pada PT. Tirta Marwah Mandiri meliki beberapa pemasok bahan baku plastic yang berbeda tergantung dari harga plastik di pasaran. Hasil analisis dari biaya bahan baku memiliki selisih yang tidak menguntungkan karena disebabkan oleh selisih kuantitas serta mengakibatkan perusahaan tidak efisiensi dalam menjalankan kegiatan produksi.
Konsep Tradisi Uang Panai’ Dilihat Dari Sudut Pandang Akuntansi Firda Firda; Nispa Sari; Rifqa Ayu Dasila
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1121

Abstract

Penelitian ini bertujuan untuk mengetahui peran praktik akuntansi dalam penetapan jumlah uang panai pada tradisi suku Bugis di Desa Waetuo. Penelitian ini menggunakan metode penelitian kualitatif dengan. Data yang digunakan adalah data primer yang diperoleh secara langsung dengan cara observasi, wawancara dan dokumentasi. Berdasarkan hasil penelitian konsep akuntansi dalam tradisi Uang Panai’ dapat dilihat dalam bentuk budaya, dimana dalam akuntansi menjunjung tinggi nilai kejujuran, keterbukaan, integritas dan independensi dari seorang akuntan, begitupun dalam tradisi Uang Panai’ juga menekankan kejujuran, keterbukaan dan kemandirian. Semuanya berkaitan dengan karakteristik akuntansi yaitu integritas dan independensi. Dimana saat upacara pernikahan berlangsung, seseorang bertugas untuk mencatat pemasukan dan pengeluaran yang juga memiliki unsur akuntansi.
PENGARUH STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN SKPD KOTA PALOPO Sulisda Parinding; Nispa Sari; Rifqa Ayu Dasila
Jurnal Akuntansi Bisnis Vol 16, No 1 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i1.4198

Abstract

Latar Belakang: Kualitas laporan keuangan dipengaruhi oleh dua faktor yaitu standar akuntansi berbasis akrual dan sistem pengendalian intern.Tujuan: untuk melihat apakah standar akuntansi pemerintah berbasis akrual dan sistem pengendalian intern, baik secara terpisah maupun secara bersama-sama berpengaruh terhadap kualitas laporan keuangan.Metode Penelitian: Penelitian in menggunakan desain penelitian kuantitatif. Dengan jumlah sampel 51, populasi penelitian ini adalah pengawai SKPD Kota Palopo. Metode analisa data mengunakan uji valisitas dan regression, uji asumsi klasik dan hipotesa-t. Pengumpulan data dilakukan melalui primer terutama penyebaran koesioner lansung kepada responden.Hasil Penelitian: Hasil penelitian standar akuntansi pemerintah berbasis akruan memiliki dampak posistif terhadap kualitas laporan keuangan. Sedangakan, sistem pengendalian intren memiliki dampak negatif terhadap kualitas laporan keuangan.Keaslian/Kebaruan Penelitian: Merupakan penelitian yang meneliti tentang kualitas laporan keuangan SKPD Kota PalopoKata kunci: Standar Akuntansi Pemerintah, Berbasis Akrual dan Sistem Pengendalian Intern
Co-Authors Altri Wahida firda firda Izal Zahran Mardah Mardah Rifqa Ayu Dasila Rifqa Ayu Dasila Septiani Septiani Sulisda Parinding Zikra Supri