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All Journal E-Jurnal Akuntansi Universitas Udayana SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Forum Bisnis dan Kewirausahaan JURNAL ABDIKARYASAKTI
Burhanuddin Burhanuddin
Universitas Sriwijaya
Economics, Econometrics & Finance Social Sciences

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.336 KB) | DOI: 10.29259/sijdeb.v1i3.311-326

Abstract

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. 
PERBANDINGAN PENDEKATAN TEORITIS INTERNATIONAL ACCOUNTING STANDARD (IAS) 41 DAN PSAK 16 PADA BIAYA TANAMAN BELUM MENGHASILKAN KARET (STUDI KASUS DI PT. PERKEBUNAN MITRA OGAN (RNI GROUP) DI PALEMBANG) Desak Nyoman Lestari; Burhanuddin Burhanuddin; Abu Kosim
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.v11i1.8926

Abstract

This Reseachis aimed to determinethe calculation of immature plant cost based on International Accounting Standard (IAS) 41 and PSAK 16 in PT. Perkebunan Mitra Ogan (RNI GROUP) in Palembang. This research uses descriptive method with the data obtained is primary and secondary data. The biological asset consist if two immature plants (TBM) and yielding plant (TM). Immature plants is plant that has not yielded results, still young, has never flowered or not enought age to produce, while the plant produces a plant that is ready to be harvested. Cost of immature palntation costs such as land preparation, maintenance, fertilization, grras cutting and maintenance costs. The cost of the plant has not, the yield will be reclassified into the yield crop (TM) it aims to add value from the biological asset it self. In a company the measurement of biological assets based on cost (historical value), while in International Accounting Standard (IAS) 41 using fair value. The results show that fair value of the plant has not been produced by International Accounting Standard (IAS) 41 is smaller than the value the cost of immature crops according to PSAK 16 it is quoted in PT. Perkebunan Mitra Ogan (RNI GROUP) no aktive market for biological assets.
EFEKTIVITAS REALISASI DAN SERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA KABUPATEN OGAN KOMERING ILIR TAHUN 2013-2015 Nur Afnijaya Trisnawati; Burhanuddin Burhanuddin; Ika Sasti Ferina
AKUNTABILITAS Vol 10, No 1 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i1.8805

Abstract

The aim of this research was to assess the realization effectiveness and uptake of Anggaran Pendapatan dan Belanja Daerah (APBD) government at Ogan Komering Ilir in 2013-2015 has been implemented to achieve the desired goals yet. The method used in this research was descriptive quantitative by comparing the budget Laporan Realisasi Anggaran (LRA) from 2013-2015 at Ogan Komering Ilir district.The results of this study can be concluded that the realization of the Budget (APBD) has been performing well, but the average realization and uptake in Pendapatan Asli Daerah (PAD), other legitimate income and financing revenue area is not performing well or ineffective. This is because the available funds are not comparable to the program that will be conducted.
SOCIALIZATION AND ASSISTANCE OF SOCIAL MEDIA UTILIZATION TO INCREASE SELLING POWER OF MSMES IN KERINJING OGAN ILIR VILLAGE Yusnaini Yusnaini; Burhanuddin Burhanuddin; Arista Hakiki; Nur Khamisah
JURNAL ABDIKARYASAKTI Vol. 2 No. 1 (2022): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.834 KB) | DOI: 10.25105/ja.v2i1.12489

Abstract

 This community service aims to provide solutions for MSME actors in Kerinjing Village in increasing selling power. To deal with the problems faced by business actors in Kerinjing village, socialization and assistance are needed in introducing, providing understanding and implementing the use of social media to market the products they produce. The implementation of this service is carried out by means of a lecture method related to the material followed by the process of assisting the creation of social media accounts and the use of social media in marketing products. This program of activities has been successfully implemented with satisfactory results. The output from the results of community service to participants is that the product promotion design is more attractive and easier to reach consumers. The results of this activity are expected to become teaching materials that can be delivered to students in the entrepreneurship and accounting information systems course.
Akuntansi Manajemen Lingkungan Di Indonesia Luk Luk Fuadah; Rochmawati Daud; Burhanuddin Burhanuddin
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN - SINTA 4 Vol 9 No 2 (2020): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v9i2.3745

Abstract

Tujuan dari penelitian adalah untuk menginvestigasikan pengaruh akuntansi manajemen lingkungan dan kualitas keputusan terhadap kinerja lingkungan pada perusahaan di Indonesia. Penelitian ini dilakukan dengan cara survei. Responden penelitian ini sebanyak 56 responden dari perusahaan yang memperoleh ISO 14001 di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa akuntansi manajemen lingkungan terhadap kinerja lingkungan berpengaruh positif dan signifikan. Kualitas keputusan juga berpengaruh positif dan signifikan terhadap kinerja lingkungan. Kelemahan penelitian adalah model penelitian hanya mengacu pada teori berbasis pada sumber daya alam (Natural Resources Based View Theory). Penelitian selanjutnya dapat menambahkan variabel lainnya berkaitan dengan variabel lain yang belum diteliti serta melakukan penelitian secara kualitatif.
Tingkat Literasi Financial Technology dan Kompetensi Akuntansi Pada Mahasiswa Akuntansi di Sumatera Selatan Rika Henda Safitri; Umi Kalsum; Rosihan Arief HS; Burhanuddin Burhanuddin; Asfeni Nurullah
E-Jurnal Akuntansi Vol 33 No 6 (2023)
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.2023.v33.i06.p012

Abstract

The research aims to prove the effect of financial technology literacy levels and accounting competence on accounting students in South Sumatra. The research sample consisted of 384 accounting students from public and private universities in the South Sumatra region. The data analysis technique uses multiple linear regression analysis. Based on the results of research using primary data in the form of questionnaires and the results of the analysis it is proven that there is an influence from financial literacy, financial technology, and accounting competence on student competence. Therefore, it can be said that one of the abilities that students need to have is financial literacy, in order to make it easier to make decisions about using finances. Keywords: Financial Literacy; Financial Technology; Accounting Understanding; student competencies
Co-Authors Abu Kosim Arista Hakiki Asfeni Nurullah Budiman, Anton Indra Desak Nyoman Lestari Ermadiani, Ermadiani Fuadah, Lukluk Harun Delamat Ika Sasti Ferina, Ika Sasti Kalsum, Umi Khamisah, Nur Nur Afnijaya Trisnawati RIKA HENDA SAFITRI, RIKA Rochmawati Daud, Rochmawati Rosihan Arief HS Tjandrakirana, Rina Ubaidillah ., Ubaidillah Yusnaini Yusnaini