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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Ekonomi dan Bisnis Jagaditha SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Sricommerce: Journal of Sriwijaya Community Services E-Amal: Jurnal Pengabdian Kepada Masyarakat COMMENT: Journal of Community Empowerment Jurnal Abdimas Musi Charitas Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Asfeni Nurullah
Faculty Of Economics, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pendampingan Pencatatan dan Pembukuan Sederhana bagi Orang Pribadi sebagai Pelaku Usaha di Kelurahan Talang Jambe, Kota Palembang Nilam Kesuma; Asfeni Nurullah; Eka Meirawati
Sricommerce: Journal of Sriwijaya Community Services Vol 1, No 2 (2020): 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.v1i2.18

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan agar pelaku usaha memahami dasardan prosedur melakukan pencatatan dan pembukuan sederhana serta dapat membuat laporan keuangan. Talang Jambe adalah sebuah kelurahan di wilayah Kecamatan Sukarame. Mayoritas penduduk daerah ini berusaha sebagai pekerja, namun sebagian lagi dari penduduk adalah memuka usaha kecil-kecilan dibidang kuliner. Namun bertambahnya pelaku usaha tidak diiringi dengan perkembangan aspek finansial. Ini dikarenakan, minimnya motivasi dari pelaku usaha dan kurangnya kemampuan pelaku usaha dalam mengelola keuangan usaha mereka. Berdasarkan pengamatan yang dilakukan oleh tim pengabdian mengenai tingkat pemahaman peserta pelatihan, bahwa 80% peserta pengabdian memahami tentang pentingnya melakukan pencatatan dan pembukuan sederhana ini.
Peluang Bisnis Multimedia di Era Pandemi Covid-19 Agung Putra Raneo; Kemas Muhammad Husni Thamrin; Dessy Yunita; Asfeni Nurullah
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 2 (2021): 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.v2i2.43

Abstract

Perkembangan dunia bisnis sejalan dengan pertumbuhan teknologi yang makin pesat. Ada hubungan yang saling terkait antara pemanfaatan teknologi dengan bisnis. Begitupun dalam ranah multimedia, banyak hal yang bisa dimanfaatkan untuk memajukan bisnis terutama dalam masa pandemi Covid-19. Berdasarkan data yang dikeluarkan LIPI terdapat sekitar 94,69% UMKM mengalami dampak negatif pandemi. Oleh sebab itu kegiatan pengabdian ini dilakukan untuk membantu UMKM di Kecamatan IB II dalam mencari peluang bisnis baru yang terkait multimedia. Kegiatan dilakukan dengan metode ceramah, pelatihan dan diskusi.
DETERMINANTS THE INTEGRITY OF FINANCIAL STATEMENTS WITH WHISTLEBLOWING SYSTEM AS THE MODERATING VARIABLE Asfeni Nurullah; Nur Khamisah; Nilam Kesuma
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.v16i1.15625

Abstract

This research is a comparative causal research which is a research design to examines changes in one variable due to another variable with a causal relationship pattern. The type of data used in this study is secondary data that comes from other sources and has been processed by other researchers. Secondary data is sourced from the annual reports of financial companies for 2018-2020 period which can be accessed on the official website of the Indonesia Stock Exchange or each financial sector company. The results of the study found that Internal Audit, Company Size, and Leverage had a significant effect on the integrity of the company's financial statements, while the audit committee had no significant effect. It was also found that the existence of a whistleblowing system will strengthen the influence between each independent variable on the integrity of the financial statements..
OPTIMALISASI PERAN BUMDES : EDUKASI DAN PENDAMPINGAN PENYUSUNAN LAPORAN PERTANGGUNG-JAWABAN DI KECAMATAN TANJUNG LAGO, BANYUASIN Nilam Kesuma; Aspahani Aspahani; Asfeni Nurullah; Iwan Efriandy; Muhammad Ichsan Siregar
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

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Abstract

Tujuan dari kegiatan pengabdian masyarak ini adalah peserta mampu menyusun laporan pertanggungjawaban dana desa yang mereka peroleh sesuai dengan peraturan pemerintah yang ada, peserta mampu melakukan penyusunan laporan pertanggungjawaban kepada Kepala Desa pada akhir tahun menjadi tertib, benar dan tepat waktu. Metode pelaksanaan yang dilakukan yakni melakukan edukasi dan pendampingan bersama mitra Desa Binaan Universitas Sriwijaya yaitu KTM Telang Kecamatan Tanjung Lago Kabupaten Banyuasin. Khalayak sasaran dari kegiatan pengabdian yang akan kami laksanakan berasal dari aparat pemerintah desa yang ada di Kecamatan Tanjung Lago kabupaten Banyuasin terdiri dari Kepala Desa, Direktur, Sekretaris dan Bendahara BUMDes. Pengurus BUMDes antusias dalam mengikuti pelatihan, serta aktif untuk berdiskusi dengan pemateri. Dengan adanya pelatihan ini pengurus BUMDes memiliki pemahaman tentang dasar Akuntansi untuk melakukan penyusunan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan. Pengurus BUMDes dapat mempertanggungjawabkan kegiatannya, salah satunya dengan melalui laporan keuangan
BIMBINGAN TEKNIS TERKAIT PAJAK PADA PENGELOLAAN BENDAHARA BLUD PUSKESMAS PADA MASAPANDEMI COVID-19 DI KOTA PALEMBANG Eka Meirawati; Abdul Rohman; Asfeni Nurullah; Efva Ghozali; Muhammad Ichsan Siregar; Nilam Kesuma
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

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Abstract

Puskesmas BLUD melakukan kegiatan belanja barang/jasa dalam bentuk membayarkan gaji, upah, honorarium, dan imbalan lainnya sehingga BLU mempunyai kewajiban terkait perpajakan. Selama pandemi covid-19, pemerintah memberikan kebijakan melalui PMK No. 34/PMK.04/2020 tentang pemberian insentif perpajakan pada layanan kesehatan yang menangani covid-19 termasuk puskesmas, rumah sakit, dan tenaga kesehatan. Namun, banyak puskesmas yang belum mengetahui dan memahami tentang bagaimana dan tata cara pemanfaatan insentif yang telah diberikan oleh pemerintah. Untuk itu diperlukan pelatihan dan bimbingan teknis bagi puskesmas BLUD terkait perpajakan dan bagaimana memanfaatkan fasilitas perpajakan selama pandemi covid-19. Pelatihan ini dilakukan oleh 18 orang bendahara puskesmas BLUD yang ada di Kota Palembang dan bertempat di Fakultas Ekonomi Universitas Sriwijaya Kampus Palembang. Metode yang digunakan selama kegiatan adalah metode ceramah, metode tutorial, dan metode diskusi. hasil dari kegiatan ini adalah sebagian peserta dapat memahami manfaat pajak, tata cara perhitungan, pembayaran dan pelaporan kewajiban perpajakan, serta bagaimana memanfaatkan insentif perpajakan yang diberikan oleh pemerintah
TRAINING AND MENTORING IN PREPARING FINANCIAL STATEMENTS AT BUMDES MERTA SARI Nur Khamisah; Yusnaini Yusnaini; Asfeni Nurullah; Nilam Kesuma; Muhammad Hidayat; Abdul Rohman
COMMENT: Journal of Community Empowerment Vol 2, No 1 (2022): JUNE
Publisher : COMMENT: Journal of Community Empowerment

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4289.833 KB) | DOI: 10.33365/comment.v2i1.72

Abstract

BUMDes is a form of village institution which has activities to carry out economic activities or business to obtain useful benefits for the welfare of the community. The existence of BUMDes is expected to improve the living standards of the surrounding village communities. For that, it is necessary to carry out a good management in its financial management. Meanwhile, the majority of BUMDes BUMDes Merta Sari managements are still not very familiar with Accounting and Financial Statements. Therefore, this activity to the community is carried out with the aim of providing training and mentoring to the BUMDes Merta Sari managements in Banyu Urip Village. After the activity is completed, the managements of the BUMDes Merta Sari’s business unit in Banyu Urip Village have the ability to preparing financial Statements as a form of accountability to members who had invested in the business unit of the BUMDes Merta Sari, and to the managements of Banyu Urip Village.Keywords: BUMDES, Accounting, Financial statement
AUDIT GOING CONCERN OPINION: THE EFFECT OF COMPANY GROWTH, AUDIT TENURE AND AUDIT DELAY AS MODERATING VARIABLE Amalia Islami; Mukhtaruddin Mukhtaruddin; Kencana Dewi; Asfeni Nurullah
AKUNTABILITAS Vol 16, No 2 (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.v16i2.17162

Abstract

Going concern (GC) audit opinion is an opinion given when the auditor has doubts about the going concern of a company. The purpose of thisresearch is to find out the effect of company growth (CG) and audittenure(AT)withauditdelay(AD)asmoderating to GC audit opinion. This research used secondary data in the form of a companyannual report. Population of this research is companies in property,realestate,andconstructionbuilding sectors inIndonesia Stock Exchange during three years.The sample selection used purposive sampling and the total samples are 62 samples with 186 observation data.This study use dlogistic regression analysis. The results show that CG, AT, and AD which moderate AT do not affect GC audit opinion, but AD which moderates CG effects GC audit opinion. Limitation of this research is small sample size, so it is recommended in the futureresearch to add more samplesin order to show maximum results. 
Factors Affecting the Integrity of Financial Statements: Before and During the Pandemic Asfeni Nurullah; Tertiarto Wahyudi; Asfeni Nurullah
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.99-107

Abstract

This study aims to determine the effect of auditor switching, audit tenure, and financial distress on the integrity of financial statements before and during the pandemic. The subject of this study is the financial sector which is listed on the Indonesia Stock Exchange in 2019 and 2020. The method used in this study is a quantitative method. The population used in this study were companies in the financial sector for the period 2019 and 2020. The sample of the study was taken using a purposive sampling technique so that there were 106 samples. The study data analysis technique used the Statistical Program for Social Software (SPSS) version 24.0 with descriptive statistics and multiple linear regression. The integrity of the financial statements in this study is measured using conservatism. The results of the study partially show that auditor switching and audit tenure have no significant effect on the integrity of financial statements before the pandemic and during the pandemic, while financial distress has no effect on report integrity before the pandemic but has a significant negative effect on the integrity of financial statements at the time of the pandemic. During the pandemic, there was a significant difference between the integrity of financial statements before and during the COVID-19 pandemic.
Utilization of Financial Technology as a Source of Capital for Songket Craftsmen Group in Muara Penimbung Ulu, Ogan Ilir Fida Muthia; Agil Novriansa; Asfeni Nurullah; Hasni Yusrianti
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v5i1.5410

Abstract

This community service aims to provide knowledge and understanding to songket craftsmen regarding the use of fintech as a source of capital. The implementation of this community service is carried out using two methods, namely focus group discussions (FGD) and training. The training was conducted using lecture, discussion and simulation methods. Evaluation of activities for participants is carried out by giving pre-test and post-test. Monitoring of service activities will also be carried out to see the progress of the implementation of the material presented. From the results of service activities in Desa Muara Penimbung Ulu, it is known that currently songket craftsmen are still experiencing capital difficulties due to problems with the documents needed to apply for a capital loan. The majority of songket craftsmen also do not understand how to use fintech as their source of capital. Therefore, holding training related to fintech is important to increase public understanding regarding how to use and utilize it.
PELATIHAN PENYUSUNAN ANGGARAN KAS BAGI HOME INDUSTRI MAKANAN DAN MINUMAN DI KOTA PALEMBANG Efva Gozali; Rela Sari; Ruth Samantha Hamzah; Asfeni Nurullah
Jurnal Abdimas Musi Charitas Vol. 6 No. 2 (2022): Jurnal Abdimas Musi Charitas Volume 6, Nomor 2, Desember 2022
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v6i2.712

Abstract

This community service activity aims to determine the importance of budgeting, types and functions of cash, the purpose of preparing a cash budget, sources and uses of cash, factors that influence the preparation of a cash budget, the application of budgeting and cash budgeting methods to the Home Industry of Food and Beverage in Palembang City, of South Sumatra. The method used is lectures and discussions accompanied by the provision of simulations and mentoring for four months (August – November 2022). The visit was in the form of providing training materials which were given three times at different times. The results of this activity indicate that after being given training the Home Industry of food and beverage with knowledge of cash is accompanied by how to prepare and implement it.
Co-Authors Abdullah Abdullah Agil Novriansa Agung Putra Raneo Amalia Islami Aryanto Aryanto Asfeni Nurullah ASPAHANI ., ASPAHANI Burhanuddin Burhanuddin Dela Mutia Efva Ghozali Efva Gozali Fida Muthia Hamzah, Ruth Samantha HASNI YUSRIANTI Iwan Efriandy Kalsum, Umi Katherine Indah Prayogi Kemas Muhammad Husni Thamrin Kencana Dewi Khamisah, Nur Meirawati, Eka Muhammad Akbar Prayoga Putra Muhammad Hidayat Muhammad Hidayat Mukhtaruddin Mukhtaruddin Nilam Kesuma Nilam Kesuma Relasari, Relasari RIKA HENDA SAFITRI, RIKA Rohman, Abdul Rosihan Arief HS Tertiarto Wahyudi Yulia Saftiana Yunita, Dessy Yusnaini Yusnaini