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All Journal Jurnal Manajemen dan Bisnis Sriwijaya SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ekonomi Global Masa Kini AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Sricommerce: Journal of Sriwijaya Community Services Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Journal of Social Science

Tjandrakirana, Rina

Faculty Of Economics, Universitas Sriwijaya

Author-ID : 3852989

Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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CORPORATE GOVERNANCE DAN KINERJA KEUANGAN SERTA NILAI PERUSAHAAN PADA PERUSAHAAN DI INDONESIA Rina Tjandrakirana; Ubaidillah Ubaidillah; Dwirini Dwirini
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 1, No 2 (2017): JURNAL NERACA
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Penelitian ini membuktikan secara empiris pengaruh Corporate Governance terhadap kinerja keuangan dan nilai perusahaan pada perusahaan di Indonesia. Metode pengambilan sampel yang digunakan adalah dokumentasi dan diperoleh sampel sebanyak 67 pengamatan pada perusahaan di Indonesia. Penelitian ini dilakukan pada tahun 2014 s/d 2016 dan menggunakan data primer dan sekunder. Proses analisis data yang dilakukan adalah teknik statistik deskriptif, dilanjut uji data panel kemudian memperkirakan model menggunakan model efek umum, model efek tetap dan model efek acak. Pengujian dalam penelitian ini menggunakan software SPSS versi 16. Berdasarkan hasil penelitian diketahui bahwa hasil yang positif dan signifikan antara Corporate Governance dan ROA (Model 1), ROE (Model 2). Hal senada juga menunjukkan nilai yang positif signifikan antara Corporate Governance dan nilai perusahaan.

Socialization and Training of Article 23 Income Tax in Kerinjing Village, Ogan Ilir District Anton Indra Budiman; Ermadiani Ermadiani; Rina Tjandrakirana; Achmad Soediro; Media Kusumawardani; Fardinant Adhitama; Hasni Yusrianti
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.62

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT.

Assistance in Compiling Cash Flow Reports for Small Businesses in Kerinjing Village Rina Tjandrakirana; Ermadiani Ermadiani; Anton Indra Budiman
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.46

Cash flow statement is an important report for every company. Cash flow is described as cash inflows and cash outflows. Cash flow statements are often used to describe the company's ability to meet operating costs and company obligations, so that in order to generate additional profits, the company must have cash to reinvest. Broadly speaking, the cash flow statement consists of three activities, namely operational activities, investing activities and financing activities. Each of these activities has its own role in the cash flow statement. The focus of problems faced by small businesses in general is not making bookkeeping, so they do not prepare financial reports including cash flow statements. This will cause the business process to falter and even go bankrupt. In addition, bookkeeping can be useful for knowing the company's financial condition, avoiding fraud, and can also help in making decisions.This Community Service will be carried out in Kerinjing village. This activity will be carried out by providing technical guidance to small business actors, where small business actors will be given prior knowledge of accounting science, the importance of accounting in a business, as well as financial reports, especially cash flow reports. Then they will also be given technical guidance on how to prepare a cash flow statement, and will be given assistance in preparing a cash flow statement for their business.

Socialization and Training of Value-added Tax (PPN) in Kerinjing Village, Ogan Ilir Regency Ermadiani Ermadiani; Rina Tjandrakirana; Rochmawati Daud; Anton Indra Budiman
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.44

Kerinjing Village is one of 241 villages in Ogan Ilir Regency and one of 19 villages in Tanjung Raja District, which is 7 Km to the West from the District Capital and 13 Km to the East from the Regency Capital and has an area of ± 3 , 00 Km2. Kerinjing Village is divided into 2 hamlets led by each Hamlet Head. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. The training given to training participants uses the pedagogical learning method. This method provides training to participants where participants are considered as adults. The speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participants. Community service activities are carried out in Kerinjing Village and are carried out within 2 days. This service plan was carried out for 1 month. In this training, participants were also given examples of recording and calculating VAT. So far, they don't really understand and know about how to make correct financial records in accounting. Participants can try to make financial records according to the income they receive from their business and try to calculate the amount of tax to be paid and make tax reports. The service team provides direct guidance and assistance in making financial records, calculating the amount of tax to be paid based on the income received and making tax reports.

PENGARUH LAPORAN HASIL PEMERIKSAAN, KETIDAKPATUHAN PADA PERATURAN, KELEMAHAN SISTEM PENGENDALIAN INTERN, DAN TINDAK LANJUT TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH SUMATERA SELATAN Rina Tjandrakirana; Ermadiani Ermadiani; Abdul Rohman; Ahmad Widad
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to see reports on the results of examinations, non-compliance with SPI, non-compliance with laws and follow-up checks that affect or not on the financial performance of local governments. We need to do this because there are many recent events related to the capture of local government organizers in relation to the financial management of local governments. This study uses a population of all Local Governments in the South Sumatra Province. Regional Governments consist of Provinces, Regencies, and Cities. The number of Regional Governments is 18 Regional Governments. By using secondary data in the form of financial statements consisting of budget realization reports, balance sheets, cash flow reports researchers examine the independent variables and dependent variables using multiple regression techniques. The data is a panel of data for 3 years from 2014, 2015 and 2016. The results of the research found are that the research model is feasible to use, the general influence of independent variables on the dependent variable is not strong (weak). The direction of the relationship is in the opposite direction. Thus the alternative hypothesis is rejected and the null hypothesis is accepted.

Factors Affecting Understandibility of Micro, Small, and Medium Enterprises in Preparation of Financial Statement Based on SAK ETAP in Palembang Anton Indra Budiman; Rina Tjandrakirana; Rochmawati Daud; Ermadiani Ermadiani; Harun Delamat; Burhanuddin Burhanuddin; Ubaidillah Ubaidillah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol.1 No. 3, September 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

The role of MSMEs (Micro, Small and Medium Enterprises) are to improve the economy and reduce the unemployment in Indonesia is widely significant regarding to the growth of MSME growth in every year. However, MSMEs often find some problem which obstruct its business growth especially about the ffunding. The phenomena that exist today, many MSMEs only using funds/private capital to develop their business with reason their business is still in early growth. In fact, instead in early growth, MSMEs must do the innovation in order to be more competitive in the marketplace. In 2015, Indonesia was starting to face Asean Economic Community (AEC) where as the market competition will be more competitive for MSMEs. Therefore, to provide private capital also required other capital (loans) from third parties to fund the business growth of MSMEs. The reason why MSMEs do not make loans from other parties is about the unavailability of the financial statements based on SAK ETAP which can facilitate to access bank lending. Unavailability of financial statements in accordance with SAK ETAP on MSMEs has several factors, namely, costs are relatively expensive to pay for experts in the field of accounting, a lack of understanding in presenting financial statement based on SAK ETAP and the perceptions of MSMEs that considesr the financial statements are not urgency to do. This research aims to obtain empirical evidences whether the giving of information and socialization, educational background, level of education, size of enterprises and long effect on the understanding of MSMes in presenting financial statements based on SAK ETAP on MSMEs. The object in this study is MSMEs in Palembang city with number of respondents of 40 MSMEs with characteristics of small and medium enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size do not affect on the understanding of MSMes in presenting financial statements based on the SAK ETAP on MSMEs. Only long effect affect on the understandability of MESMEs in presenting the financial statement.

PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KINERJA AUDITOR INTERNAL BANK BUMN DI KANWIL PALEMBANG Nurmawati Oktaria; Rina Tjandrakirana
AKUNTABILITAS Vol 6, No 1 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i1.3104

This research is devoted to assessing the performance of internal auditors in banking. The deteriorating performance makes a banking becomes unhealthy or not in accordance with the standards, then the necessary internal controls conducted by the bank's internal audit. And in assessing the professionalism of internal auditors, viewed from the aspect of competence and independence of auditors. Population of this study is the custom auditors in Palembang Region by taking 21 auditors for sample. Data collection was done by using enquete with likert scale. Data analysis was conducted by using multiple correlation and regression method at significance 98,2%. Types of data collected, obtained from the questionnaire answers are filled by internal auditors who were respondents in the form of literary study and previous studies. This study aims to measure the influence of competence and independence of the auditor's performance and level of correlation between these variables. The proposal is expected to become the company's view in selecting an auditor who has performed well. Keyword : competence, independence, performance

ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA RUMAH SAKIT SRIWIJAYA EYE CENTRE PALEMBANG Siti Maryana Fatrianisa; Rina Tjandrakirana; Yulia Saftiana
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8919

This research aims to determine the accounting treatment of fixed assets in the Hospital Sriwijaya Eye Centre in which the company is engaged in the healthcare field. And to determine whether the accounting treatment of fixed assets of the company in accordance with generally accepted accounting treatment so as to provide future benefits to the company. Hospital Sriwijaya Eye Centre in general get their fixed assets in two ways: credit purchases, and assemble or build own fixed assets. The method used to calculate depreciation is the straight-line method for all assets except land. The results of the analysis and research conducted at the Hospital Sriwijaya Eye Centre that plant and equipment and depreciation methods used in principle has been implemented consistently and do not deviate from accounting standards generally accepted. But in this case the adjustment between the economic utilization of assets with depreciation methods applied by the company so that there are not appropriate assets that still need to be adjusted using the depreciation method to be able to provide future benefits to the company.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DIBURSA EFEK INDONESIA TAHUN 2010-2014 Atikah Mustika; Rina Tjandrakirana DP; Ika Sasti Ferina
AKUNTABILITAS Vol 9, No 2 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i2.8861

This study aims to determine the influence of Intellectual Capital on Financial Performance of Banking Company in Indonesia. This study uses a Pulic Method (VAICTM) in measuring the performance of Intellectual Capital separately-using Human Capital Efficiency, Structural Capital Efficiency , Capital Employed Efficiency, or aggregately –using Value Added Intellectual Coefficient. ROA (Return on Asset)is a proxy of financial performance as the dependent variable.Purposive sampling method is used to determine the samples of this study.There are 12 banking companies that are listed in Indonesia Stock Exchange from 2010 to 2014.Results showed that simultaneously there is significant influence between Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency and Value Added Intellectual Coefficient with ROA. However, if the measurements performed on the components of VAICTM (HCE,SCE and CEE) then only Structural Capital Efficiency , Capital Employed Efficiency and Value Added Intellectual Coefficient that have positive and significant influence on ROA.

TAX AVIODANCE DAN FAKTOR DETERMINAN PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BEI Rina Tjandrakirana; Ermadiani Ermadiani; Anton Indra Budiman
AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i1.15804

This study aims to determine and test the factors that influence tax avoidance in the coal mining subsector. In this study, tax avoidance is measured using the Effective Tax Rate (ETR) as the dependent variable. This study uses a sample in the form of financial reports from coal mining companies listed on the Indonesian stock exchange for the period 2014-2019. The research sample was determined by purposive sampling technique, in order to obtain 9 companies that met the requirements as samples. Data analysis was carried out by classical assumption test and hypothesis testing using multiple linear regression method. The results of this study indicate that the factors that influence tax avoidance in coal mining companies, namely company size, independent commissioners, and audit quality have an effect on tax avoidance. Meanwhile, Leverage has no effect on tax avoidance.

Co-Authors Adhitama, Fardinant Ahmad Widad, Ahmad Anton Indra Budiman Aspahani ASPAHANI ., ASPAHANI Atikah Mustika Budiman, Anton Indra Burhanuddin Burhanuddin Diani, Erma Dwi Rini Dwirini Dwirini Dwirini, Dwirini Eka Meirawati Ermadiani Ermadiani, Ermadiani Galih Ramadhan Adinegara Harun Delamat HASNI YUSRIANTI Ika Sasti Ferina, Ika Sasti IRA APRILITA Media Kusumawardani, Media Meirawati, Eka Meva Monika Nurmawati Oktaria Permatasari, Ariadna Rochmawati Daud, Rochmawati Rohman, Abdul Rosita, Putri Siti Maryana Fatrianisa Soediro, Achmad Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ubaidillah Yulia Saftiana

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