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All Journal Jurnal Akuntansi Bisnis Jurnal Riset Terapan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Empowerment: Jurnal Pengabdian Masyarakat Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Periansya Diah Elvina Desi Indriasari
Jurusan Akuntansi, , Politeknik Negeri Sriwijaya
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PENGARUH PENERIMAAN PAJAK KENDARAAN DAN BEA BALIKNAMA TERHADAPPENDAPATAN ASLI DAERAH PROVINSI SUMATERA SELATAN Periansya Diah Elvina Desi Indriasari
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840838

Abstract

This study aims to analysis  the effect of Vehicle Tax (PKB) and VehicleTransfer Tax (BBNKB) to Regional OwnSource Revenue (PAD) in South Sumatera Province. The data used are time series data for the period of 2013-2016 which is presented monthly from January to December, using documentation method done at Regional Revenue Board (Bapenda) of South Sumatera Province. Sample in this research using samples saturated. The results of this study indicate that partially PKB variable positively and significantly influence to PAD in South Sumatera Province year 2013-2016, while variable of BBNKB have no significant influence to PAD in South Sumatera Province year 2013-2016, and simultaneously PKB and BBNKB positively and significantly influence to PAD in South Sumatera Province in 2013-2016.
FAKTOR-FAKTOR YANG MEMENGARUHI ALOKASI BELANJA Maria Maria Maria; Desi Indriasari; Nurhasanah Nurhasanah
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4782953

Abstract

Studi ini membuktikan unsur-unsur yang berkontribusi terhadap alokasi belanja modal di 34 provinsi se-Indonesia. Data diperoleh berdasarkan Laporan Keuangan Pemerintah Daerah (LKPD) tahun 2016-2018. Determinan alokasi belanja modal meliputi, PAD, dana perimbangan, SiLPA, dan rasio ruang fiskal. Data dianalisis menggunakan teknik multiple regression. Hasil analisis, secara bersama-sama keempat unsur tersebut berkontribusi terhadap belanja modal sebesar 69,8%. Secara parsial, PAD tidak memengaruhi alokasi belanja modal dan dana perimbangan merupakan faktor paling dominan (28,94%) terhadap alokasi belanja modal. Dengan adanya kajian ini diharapkan berdampak pada manajemen pemerintah yang andal dan bersih. Manajemen pemerintah yang bersih menjadi harapan masyarakat/publik dalam kaitannya dengan layanan publik yang berkualitas.
Rancang Bangun Pelaporan Keuangan Berbantuan Aplikasi SI APIK Maria Maria; Choiruddin Choiruddin; Yevi Dwitayanti; Desi Indriasari
Empowerment: Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2022): JULI 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

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

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a meaningful role in the Indonesian economy, sources of employment, and income. The development and sustainability of this type of entity, become the government's top priority in maintaining economic stability. Devotion activities on the design of MSME financial statements using SI APIK application for MSMEs of Bakery Tanjung Enim, Muara Enim in South Sumatera. This activity provides education to business owners about the importance of financial statements. Approach used insolving the problem is participatory methode. The results showed that the SI APIK application made it easier for MSMEs of Bakery Palace to meet the needs of its accounting system. Business owners do not need to bother in compiling financial statements because the recording on the SI APIK application will automatically produce financial statements as needed.
Analisis Solvabilitas Anggaran Kabupaten/Kota di Provinsi Sumatera Selatan Tahun Anggaran 2016-2022 Muhammad Irfandhia Nugraha; Nelly Masnila; Desi Indriasari
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022): July
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.669 KB) | DOI: 10.54443/sinomika.v1i2.205

Abstract

The purpose of this study was to determine the solvency of the budget at the Regency and City Governments in the Province of South Sumatra. This study uses a quantitative method with a descriptive approach. Secondary data in the form of Financial Statements to be analyzed is the Budget Realization Report for Regencies and Cities in South Sumatra Province for the 2016-2020 Fiscal Year. The budget solvency analysis uses the calculation of the budget solvency ratio, the budget solvency ratio index, and the budget solvency dimension index which are the final results to determine the budget solvency value. Based on the results of the analysis, it is known that the budget solvency in the districts and cities in South Sumatra Province shows quite good results, where within 5 years all districts and cities in South Sumatra Province have passed the indicator of the local government financial health value for budget solvency by showing an average increasing every year, although in 2020 it decreased again due to the covid-19 pandemic.
Pendampingan Penyusunan Laporan Harga Pokok Produksi Pempek Sentosa Maria Maria; Yevi Dwitayanti; Desi Indriasari; Nurhasanah Nurhasanah; Rabbiyati Ningsi
Empowerment: Jurnal Pengabdian Masyarakat Vol. 1 No. 6 (2022): NOVEMBER 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v1i6.317

Abstract

 Micro, Small and Medium Enterprises (MSMEs) Sentosa Palembang process and sell various pempek. As a business that carries out production activities, Sentosa MSMEs require calculating the Cost of Goods Produced (COGS) which is the basis for determining the selling price. This has not been done by MSMEs Pempek Sentosa. So far, business owners determine production costs using only estimates so that they have not reflected the proper conditions. For this reason, counseling and assistance in determining COGS in MSMEs are carried out. With this activity, business owners can find out the costs incurred for making pempek so that the selling price and the desired profit achievement are measured.
Pengaruh kompetensi, independensi dan due professional care terhadap kualitas audit pada badan pengawasan keuangan dan pembangunan Provinsi Sumatera Selatan Jauza Islamia Putri; Bainil Yulina; Desi Indriasari
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 2 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.778 KB) | DOI: 10.55904/cocreation.v1i2.289

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kompetensi, Independensi dan Due Professional Care terhadap Kualitas Audit. Populasi dalam penelitian ini adalah seluruh auditor pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Sumatera Selatan dengan sampel yang berjumlah 90 orang. Penelitian ini menggunakan Disproportionate Stratified Random Sampling dan  pengumpulan data dengan menyebarkan kuesioner menggunakan 5 (lima) poin skala likert. Analisis data menggunakan program SPSS versi 25. Metode statistik dalam menguji hipotesis penelitian adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa : (1) Kompetensi dan Due Professional Care berpengaruh terhadap Kualitas Audit, sedangkan Independensi tidak berpengaruh terhadap Kualitas Audit (2) Kompetensi, Independensi dan Due Professional Care secara simultan berpengaruh terhadap Kualitas Audit Pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Sumatera Selatan.
Pengaruh Government Size, Fiscal Distress, dan Sisa Lebih Perhitungan Anggaran Terhadap Manipulasi Akrual Lisda Tampubolon; Evada Dewata; Desi Indriasari; Hadi Jauhari
Jurnal Akuntansi Bisnis Vol 21, No 2: September 2023
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v21i2.10910

Abstract

This study aims to examine the factors that influence accrual manipulation, namely Government size, Fiscal Distress, and SiLPA using the Modified Jones model. The data used is secondary data in the form of Regional Government Financial Statements of 17 districts/cities in South Sumatra Province for the five-year period 2017-2021. Using the EVIEWS version 12 program as a multiple regression tool. The research findings obtained are that Government Size does not have a significant effect on accrual manipulation while Fiscal distress and SiLPA have a significant effect on accrual manipulation. The implications of these findings can be used as a basis for the development of better accounting policies and practices that focus on ongoing fiscal policy oversight and improved integrity in local government financial reporting.
THE INFLUENCE OF STRATEGIC VISION ON PARTICIPATION IN GOOD GOVERNMENT GOVERNANCE Jovan Febriantoko; Desi Indriasari; M.Sang Gumilar Panca Putra; Rio Marpen
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7008

Abstract

This study aimed to find out the influence of Strategic Vision on participation in good government governance of North Sumatra, West Sumatra, and South Sumatra Provinces during 2016 – 2018. Good government governance is very important if implemented in Indonesia because every country or province definitely really needs good government or often called Good Government Governance. Good governance is regulated in Law Number 17 of 2003 and Law Number 32 of 2004. Data were analyzed using SPSS (statistical product and service solution) version 26 on classical assumption test, regression analysis, and t-test. Based on the t-test results, Strategic Vision had no significant influence on participation in good government governance of North Sumatra, West Sumatra, and South Sumatra Provinces during 2016 – 2018. Therefore, in addition to a strong commitment, the government needs to adopt and use the right strategy in implementing the principles of Good Government Governance.
Co-Authors Ahmad Salahudin Bainil Yulina Choiruddin Choiruddin Evada Dewata dewata Hadi Jauhari Jauza Islamia Putri Jovan Febriantoko Kiagus Zainal Arifin Lisda Tampubolon M.Sang Gumilar Panca Putra Muhammad Irfandhia Nugraha Nelly Masnila NURHASANAH & MARIA Nurhasanah Nurhasanah Nurhasanah Nurhasanah Rabbiyati Ningsi Rio Marpen Yevi Dwitayanti