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All Journal Jurnal Media Wahana Ekonomika Martabe : Jurnal Pengabdian Kepada Masyarakat Kajian Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan (JAK) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Abdi Masyarakat Indonesia JOMPA ABDI: Jurnal Pengabdian Masyarakat JUEB: Jurnal Ekonomi dan Bisnis Jurnal Cendekia Mengabdi Berinovasi dan Berkarya

Kurnia Krisna Hari

Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Palembang

Author-ID : 3380437

Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH PENILAIAN KESEHATAN BANK TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA Welly, Welly; Hari, Kurnia Krisna
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 2 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i2.1258

This study aims to provide empirical evidence about the effect of bank soundness by using Risk Profile, Good Corporate Governance, Earnings, Capital (RGEC) methods on the financial performance of sharia commercial banks in Indonesia. The formulation of the problem in this research is whether there is an effect of the soundness of the Islamic Commercial Bank with the RGEC method with the banking performance in Indonesia in the 2011-2015 period? How much influence does the bank's health level have on the RGEC method on the performance of Islamic Banks in Indonesia? The research sample consisted of 7 Islamic banks in Indonesia. The data used are quarterly financial statements of sharia commercial banks and GCG implementation reports. The statistical method used to test the research hypothesis is multiple linear regression. The results of data testing stated that there was no heterocedasticity, autocorrelation, multicollinearity, and data with normal distribution. The results showed that Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) and Capital Adequacy Ratio (CAR) had an influence on the financial performance of Islamic commercial banks, while Good Corporate Governance (GCG) did not have influence on the financial performance of Islamic commercial banks. The effect of bank soundness on the financial performance of Islamic banks was 39.40%, while 60.60% was influenced by other factors outside this study.

PENGELOLAAN DANA DESA DENGAN PENDEKATAN GOOD GOVERNANCE (STUDI KASUS PADA 19 DESA DI KECAMATAN MERAPI BARAT KABUPATEN LAHAT) Ghozali, Rosalina; Hari, Kurnia Krisna
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 2 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i2.1176

ABSTRACT This study aims to determine the management of village funds with a good governance approach in 19 villages in West Merapi District Lahat District. The formulation of the problem in this study is How Implementation of Village Fund Management done on 19 Villages In West Merapi District Lahat Regency?. Are the principles of good governance applied in managing the Village Funds in 19 villages of West Merapi district of Lahat regency? The research sample consisted of 19 villages of West Merapi sub-district of Lahat Regency. The data used is the result of data processing questionnaire. The results showed that the implementation of village fund management with Good Governance approach based on the analysis of accountability, transparency and participatory variables that the village government has followed the procedures established according to the Minister of Home Affairs Regulation. The village government has also taken into account the costs and benefits, as well as prioritizing the public interest in determining the village fund program in the aim of prospering the people.

PENGARUH PERTUMBUHAN EKONOMI, PAD, DAU TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA KABUPATEN/KOTA SUMATERA SELATAN Putri Retno Aryani; Kurnia Krisna Hari
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

This research is aimed at determining the influence ofeconomic growth, local revenue and general fund allocation toward appropriation of capital budget In Districts/City in South Sumatera Province. The samples used in this study were 11 districts/cities in South Sumatera Province in line with the source of Realization Report Budget (APBD) which was accessed from www.djpk.depkeu.go.id and Economic Growth which was obtained from the Central Statistics Agency of South Sumatera Province. The data used in this research was secondary data. The technique of analyzing the data was using multiple regression test. Simulataneously, the results showed that Economic Growth, Local Revenue and General Fund Allocation had positive significant influence toward capital expenditures. While, partially, the results showed that Economic Growth had no positive significant influence toward toward Capital Expenditure, regional revenue had no positive significant influence toward Capital Expenditure, General Fund Allocation had positive significant toward Capital Expenditure.

ANALISIS PERINGATAN DINI KEBANGKRUTAN BANK UMUM SYARIAH DI INDONESIA PERIODE 2011 – 2015 Kurnia Krisna Hari; Sa’adah Siddik; Didik Susetyo
AKUNTABILITAS Vol 11, No 1 (2017): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v11i1.8928

This study aims to give empirical prove on the factors that affecting early warning bankruptcyof Islamic banking in Indonesia using RGEC method. The factors that are tested in this study are Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Operating Margin (NOM), and Capital Adequacy Ratio (CAR). The sample of this study consists of 7 Islamic banking in Indonesia. The data used is the quartile report of financial statements and the GCG report while the statistical method used is panel regression.The result shows that Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return On Assets (ROA), and Capital Adequacy Ratio (CAR) gives impact to the early warning bankruptcy of the Islamic banking, while Good Corporate Governance (GCG) and Net Operating Margin (NOM) does not have any effect on the early warning bankruptcy. This implies that GCG and NOM are not inline with the policy, theory and previous studies.

Sosialisasi Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) Bagi Pelaku Usaha Kurnia Krisna Hari; Welly Welly; Mia Kusumawaty; Dewi Puspasari; Dodi Harianto
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Pertumbuhan Usaha Mikro, Kecil dan Menengah (UMKM) dari tahun ke tahun mencapai angka 10% hingga 15% terhadap total UMKM yang beroperasi. Namun pertumbuhan UMKM ini tidak dibarengi dengan jumlah laporan keuangan yang dibuat sebagai faktor kunci dalam keberhasilan UMKM. Untuk menunjang keberhasilan UMKM dalam mengelola usaha, maka dibutuhkan pemahaman mengenai penyusunan laporan keuangan berdasarkan standar yang berlaku. Metode yang dilakukan dengan memberikan contoh pencatatan transaksi mulai dari bukti transaksi sampai tersedianya laporan keuangan sederhana. Hasil dari kegiatan ini dapat diterapkan oleh pelaku usaha dengan pendampingan.

Pengaruh Profesionalisme, Integritas, Pengalaman Terhadap Pertimbangan Tingkat Materialitas: Tanggung Jawab Auditor Sebagai Pemoderasi Kurnia Krisna Hari; Hasan Zen
JUEB : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Rumusan masalah dalam penelitian ini adalah bagaimanakah Pengaruh Profesionalisme Auditor, Integritas Auditor, dan Pengalaman Auditor terhadap Pertimbangan Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan dengan Tanggung Jawab Auditor Sebagai Variabel Pemoderasi (Studi Kasus pada Kantor Akuntan Publik dan Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Sumatera Selatan di Kota Palembang). Jenis penelitian yang digunakan adalah penelitian asosiatif. Data yang digunakan yaitu data primer dan sekunder. Populasi dalam penelitian ini adalah auditor yang tersebar di KAP dan BPK RI Palembang sebanyak 62 responden. Teknik pengumpulan data yaitu dengan menggunakan wawancara, observasi, kuesioner, dan survei. Metode analisis data yang digunakan dalam penelitian ini adalah analisis kualitatif dan analisis kuantitatif. Hasil menunjukkan bahwa profesionalisme auditor dan pengalaman auditor tidak mempengaruhi pertimbangan tingkat materialitas, integritas auditor mempengaruhi pertimbangan tingkat materialitas. Kemudian tanggung jawab auditor memoderasi profesionalisme auditor dan pengalaman auditor secara pure moderator terhadap pertimbangan tingkat materialitas, sementara tanggung jawab auditor memoderasi integritas auditor secara ekuasi moderator terhadap pertimbangan tingkat materialitas.

Penguatan Tata Kelola Taman Edukasi Kelurahan Talang Putri Kecamatan Plaju Kota Palembang Sunardi Sunardi; Yudha Mahrom DS; Gusmiatun Gusmiatun; Lesi Agusria; Anggrelia Afrida; Kurnia Krisna H; Agung Sarwandy; Yulian Sahri
Jurnal Abdi Masyarakat Indonesia Vol 2 No 5 (2022): JAMSI - September 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.470

Tata kelola organisasi kemasyarakatan, cenderung berjalan apa adanya, sedangkan tuntutan masyarakat semakin meningkat. Kegiatan ini bertujuan untuk memberikan penguatan terhadap tata kelola taman edukasi yang sudah berjalan, meliputi: penyusunan visi dan misi, penyusunan dokumen administrasi (kerangka hukum dan orientasi kepentingan masyarakat), struktur organisasi dan pembagian tugas (transparansi dan keadilan), serta pengelolaan keuangan (akuntabilitas, transparansi, efisiensi dan efektifitas). Metode pelaksanaan yang dipergunakan adalah melakukan observasi atas tata kelola yang dilakukan, melakukan diskusi tentang struktur organisasi, memberikan contoh dan pembuatan laporan keuangan sederhana, serta evaluasi, peserta sebanyak 18 orang pengelola taman edukasi. Hasil menunjukkan bahwa taman edukasi sudah memiliki dokumen adminstrasi yang lengkap dan dijalankan secara bertahap, struktur organisasi sudah memiliki dan masing-masing mengetahui tugas pokoknya, dan laporan keuangan sudah disusun secara sederhana yang menggambarkan penerimaan dana dan pengeluaran dana, sehingga beberapa prinsip tata kelola terpenuhi.

PEMANFAATAN PERPUSTAKAAN MINI UNTUK MENINGKATKAN MINAT BACA MASYARAKAT KELURAHAN TALANG PUTRI KECAMATAN PLAJU Sunardi Sunardi; Yudha Mahrom DS; Gusmiatun Gusmiatun; Lesi Agusria; Anggrelia Afrida; Kurnia Krisna Hari; Agung Sarwandy; Yulian Sahri
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 7 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i7.2646-2651

The existence of a mini library in Talang Putri Plaju Village, is very attractive, with a beautiful environment but very few visitors. This is because the administration and environmental conditions of the library are not well organized. The purpose of this service activity is to optimize the benefits of the Taman Edukasi mini library to increase public interest in reading in Talang Putri Village. The method used is counseling to the community and direct assistance to library managers. The time required to complete the activity is one month. The results of the activity show that to increase people's reading interest, it can be done through administrative arrangements, library layout arrangements, outdoor arrangements, and increasing the number of book collections. Some things that can be done are: 1) Make a list of book collections, guest lists, catalogs and visitor rules. 2) Arrange the layout (layout) of books and the correct placement of bookshelves. 3) Arrange a comfortable outdoor environment for readers, and 4) Collaborate with several parties to add to the book collection. The results of the evaluation after one month of service activities are the increasing number of visitors per week, reaching 31 people.

PENYULUHAN BERWIRAUSAHA DAN AKUNTANSI DASAR UMKM KEPADA MASYARAKAT DI KELURAHAN PAYARAMAN TIMUR Gumulya Sonny Marcel Kusuma; Mella Handayani; Mia Kusumawaty; Kurnia Krisna Hari
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 8 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i8.2867-2871

Masyarakat memerlukan ide kreatif dan inovatif dalam berwirausaha. Kelurahan Payaraman Timur merupakan kelurahan yang memiliki potensi untuk berkembang, diantaranya adalah pengembangan produk dari karet dan nanas. Pengembangan usaha ini perlu diiringi dengan system pencatatan yang baik, yaitu pencatatan akuntansi dasar UMKM. Pemahaman akan pencatatan yang baik, akan membantu masyarakat menganalisis dan memahami kondisi kesehatan dari segi keuangan usahanya. Tim melakukan penyuluhan dengan membagi menjadi 3 tahapan, yaitu wawasan wirausaha, teori akuntansi, pelatihan pencatatan akuntansi. Tahapan ini akan membantu masyarakat dalam mengembangkan usahanya serta dapat mengontrol dan menganalisis kondisi keuangan usahanya

The Effect of Taxpayer Compliance, Tax Collection and Self Assessment System on Tax Revenue Yuhanis Ladewi; Nunung Nurhayati; Kurnia Krisna Hari; Redi Agustian
Kajian Akuntansi Volume 23, No. 2, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i2.9509

This study aims to determine and analyze taxpayer compliance, tax collection, and the self-assessment system of individual tax receipts in the city of Palembang. The type of research used is descriptive and associative. Sampling used a random method, the sample used was 100 respondents. The data used is primary data by distributing questionnaires to respondents. The analysis used is descriptive statistical analysis and inferential statistical analysis (assumption test and classical multiple linear regression, and hypothesis testing). The results showed that taxpayer compliance has an effect on tax revenue (t count 4.759 > t table 1.660). Tax Collection on Tax Revenue (t count 5,262 > t table 1,660). Self Assessment System has an effect on Tax Revenue (t count 8.394 > t table 1.660) and significant average 0.000 > 0.05 Keywords: Taxpayer Compliance, Tax Collection, System and Taxe revenue

Co-Authors Anggrelia Afrida Anggrelia Afrida Aprianto Aprianto Belliwati Kosim Dewi Puspasari Didik Susetyo Dodi Harianto Ghozali, Rosalina Gumulya Sonny Marcel Kusuma Gusmiatun Gusmiatun Hasan Zen Lesi Agusria Mahrom D.S, Yudha Mella Handayani Mia Kusumawaty Nina Sabrina Nunung Nurhayati Putri Retno Aryani Rahmalisya Rahmalisya Redi Agustian Reka TiaVinola IfaniSari Sarwandy, MH Agung Sa’adah Siddik Sunardi Sunardi Sunardi Sunardi Welly Welly Welly, Welly Yuhanis Ladewi Yulian Sahri

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