Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Pembangunan AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Ekonomi Pembangunan
Abu Kosim
Universitas Sriwijaya
Economics, Econometrics & Finance Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
PENGELOLAAN KEUANGAN PEDESAAN DALAM MENDORONG PEMBANGUNAN WILAYAH PEDESAAN: SUATU TINJAUAN TEORITIS Azwardi Azwardi; Abu Kosim
Jurnal Ekonomi Pembangunan Vol 5, No 2 (2007): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v5i2.4840

Abstract

This research is directed to explain Fiscal Desentralisation theory which is completed with the impact of given transfer to economics connected to APB Desa. The research used Qualitative Descriptif Approach in order to explain the fenomena. Theorically dropping fund to villages will improve development activity but the realization is not significant. It happened because the dropping was only used for routine activities, so many activities which are able to improve economics activities are not done yet, weakness of BPD.In addition, Kades is still having limited abilities in managing the finance, examples: Planning, Budgetting, actuating, controlling and auditing. Key Words : Managing Finance, Fiscal Decentralisation, Country Empowerment Division
FAKTOR-FAKTOR YANG MEMPENGARUHI STOK BERAS DI SUMATERA SELATAN Taufiq Marwa; Eka Rostartina; Abu Kosim
Jurnal Ekonomi Pembangunan Vol 7, No 1 (2009): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v7i1.4863

Abstract

This study aims to analyze the influence of the level of producer prices of rice, retail prices of rice, imported rice, rice production, population, and the stock of the previous year of rice stocks are controlled by the government. The data used are secondary data obtained from relevant agencies. These results indicate that together the variable price of rice in rural markets, retail rice prices, variable import rice production variables, population variables and the stock of the previous year significantly affect the stock of government-controlled rice. Varied 53.9 percent free variables is determined by the varied value of free variable. Partially significant variable affecting rice stocks is the variable controlled rice imports and population, while the other variables are not significant. Response of rice stocks to the variables that affect relatively similar, both in the short and long term Key Words: Stock owned, retail prices, farm gate prices, imports of rice
ANALISIS SKALA USAHA DAN TINGKAT KEUNTUNGAN INDUSTRI KERAJINAN SONGKET DI KOTA PALEMBANG Abu Kosim; Azwardi Azwardi
Jurnal Ekonomi Pembangunan Vol 6, No 1 (2008): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v6i1.4847

Abstract

This research is purposed to know the the production scale and  profit condition of songket industry in Palembang. By using The Constant Elasticity Supply, especially based on the value of homogenity h we can know the production scale is constant returns to scale and so the industrial profit is maximized. Key Words: Production scale, Profit condition of songket industry.
RESPON PAJAK DAERAH TERHADAP PRODUK DOMESTIK REGIONAL BRUTO (PDRB) KOTA PALEMBANG Taufiq Marwa; Abu Kosim
Jurnal Ekonomi Pembangunan Vol 2, No 1 (2004): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v2i1.4825

Abstract

This research is aimed to analysing the response of local taxes receipt toward product domestic regional bruto in Palembang. Data of this research are secondary data from 1994-2002 obtained from the publication of outhority institution. The model applied was simple linear regression to evaluated the response of local taxes receipt toward product domestic regional bruto. The results of this research indicated that The elasticity of local taxes receipt toward product domestic regional bruto is less than one (inelastic).   Keywords: Response, Local Taxes Receipt, Elasticity, PDRB
PENGARUH IDENTITAS PROFESIONAL, LOCUS OF COMMITMENT, DAN INTENSITAS MORAL TERHADAP INTENSI AUDITOR UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK SUMATERA BAGIAN SELATAN) Muhammad Iqbal; Mukhtaruddin Mukhtaruddin; Abu Kosim
AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i1.9305

Abstract

The purpose of this study was to obtain empirical evidence of the influence of professional identity, locus of moral commitment and intensity on intense auditor to perform an action whistleblowing. This study uses the concept of Theory of Planned Behavior as a theoretical basis. The population in this study is the auditor who worked on a public accounting firm in Southern Sumatra. The sampling technique in this study using a convenience sampling method. Results showed that the variables professional identity and locus of commitment not significant. While the variable intensity of the moral influence significant effect.
ANALISIS FINANCIAL DISTRESS PADA INDUSTRI KOSMETIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) UNTUK MEMPREDIKSI POTENSI KEBANGKRUTAN PERUSAHAAN Halimatusyakdiah Halimatusyakdiah; Abu Kosim; Eka Meirawati
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.v9i2.8859

Abstract

This study aims to analyze the potential bankruptcy of companies in the cosmetic industry listed in Indonesia Stock Exchange (IDX) 2011-2013. One indicator of the company has a good performance can be seen from the financial aspects. Financial distress are close to bankruptcy stage marked by uncertainty about profitability in the future. Companies experiencing financial distress in the long term have a tendency to bankruptcy. Therefore, it is necessary bankruptcy prediction model that can provide early warning for the company. This study uses three bankruptcy prediction model, namely Springate, Zmijewski, and Grover. The results of this study indicate that the financial performance of the Cosmetics Industry analyzed with Springate Method namely PT Martino Berto Tbk, PT Unilever Indonesia Tbk, PT Mandom Indonesia Tbk classified in a healthy condition of the company for 2011-2013. While PT Mustika Ratu Tbk classified in healthy condition in 2011-2012 and classified in poor condition in 2013. Zmijewski Model Analysis (X-Score) at the Cosmetic Industry showed that there are only 2 companies are classified in a healthy condition, namely PT Mandom Indonesia Tbk , and PT Mustika Ratu Tbk in 2011 and 2012, while the others are in a vulnerable condition and bad. Grover Model Analysis (G-Score) at the Cosmetic Industry listed in Indonesia Stock Exchange (IDX) 2011-2013 showed that all companies included in the cosmetics industry are classified in a good health or not potentially banckrupt of the company.This study aims to analyze the potential bankruptcy of companies in the cosmetic industry listed in Indonesia Stock Exchange (IDX) 2011-2013. One indicator of the company has a good performance can be seen from the financial aspects. Financial distress are close to bankruptcy stage marked by uncertainty about profitability in the future. Companies experiencing financial distress in the long term have a tendency to bankruptcy. Therefore, it is necessary bankruptcy prediction model that can provide early warning for the company. This study uses three bankruptcy prediction model, namely Springate, Zmijewski, and Grover. The results of this study indicate that the financial performance of the Cosmetics Industry analyzed with Springate Method namely PT Martino Berto Tbk, PT Unilever Indonesia Tbk, PT Mandom Indonesia Tbk classified in a healthy condition of the company for 2011-2013. While PT Mustika Ratu Tbk classified in healthy condition in 2011-2012 and classified in poor condition in 2013. Zmijewski Model Analysis (X-Score) at the Cosmetic Industry showed that there are only 2 companies are classified in a healthy condition, namely PT Mandom Indonesia Tbk , and PT Mustika Ratu Tbk in 2011 and 2012, while the others are in a vulnerable condition and bad. Grover Model Analysis (G-Score) at the Cosmetic Industry listed in Indonesia Stock Exchange (IDX) 2011-2013 showed that all companies included in the cosmetics industry are classified in a good health or not potentially banckrupt of the company.
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.
ANALISIS KINERJA LEMBAGA AMIL ZAKAT PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN OGAN ILIR DENGAN METODE INDONESIA MAGNIFICENCE ZAKAT (IMZ) Rangga Ardani; Abu Kosim; Emylia Yuniartie
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i1.9526

Abstract

This study aimed to determine the performance of the BadanAmil Zakat Nasional(BAZNAS) in Oganilir Regency. The method used to measure the performance of BAZNAS in OganIlir Regency is the method of Indonesia Magnificence of Zakat (IMZ) in the Indonesian Zakat Development Report (IZDR) 2011 which includes five components of assessment, namely the performance of sharia compliance with legality and institutions, management performance, financial performance, performance utilization and the performance of social legitimacy. This study took five years of research from 2014 to 2018. The results of this study show that in 2014 to 2016 the performance of BAZNAS in OganIlir Regency had a static performance and experienced a significant increase in 2017 and 2018.
EVALUASI SISTEM PENGENDALIAN INTERN ATAS PENJUALAN DAN PENERIMAAN KAS PADA CV. SUMATERA Romy Wanda Taruna; Abu Kosim; Dewa Saputra
AKUNTABILITAS Vol 7, No 1 (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.v7i1.8882

Abstract

Internal Control System is a process undertaken to provide reasonable assurance of achieving the objectives of the three classes of constraints of financial reporting, compliance with applicable laws and regulations, effectiveness, and efficiency of the operations. The purpose of this study was to determine the control procedures sales, cash receipts, and provide an evaluation of the results obtained. Object of this study is CV. SUMATERA. The methods of data collection is by interview, documentation, and observation. Problem solving is done by identifying and evaluating the internal control of the sales and cash receipts procedures, both the document and the related functions of sales and cash receipts. The results of this study indicate that the system of internal control over sales in the CV. SUMATERA has gone well and in accordance with procedures. Meanwhile, for Internal control system of cash receipts on the CV. SUMATERA have not been going well .
PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN LQ45 TAHUN 2015-2017 Jerry Juarsa; Abu Kosim; Eka Meirawati
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i1.9346

Abstract

This study aimed to examine how the effect of the Investment Opportunity Set (IOS) and the Mechanism of Corporate Governance on LQ45 Company Values for 2015-2017. This type of research is quantitative. The sample selection were conducted by the purpose sampling method. The number of samples used was 13 companies with observations for 3 years. Data were analyzed with using the multiple linear regression. The results of the study showed that the Investment Opportunity Set (IOS) had an effect on company value and corporate governance mechanisms proxied by the audit committee, independent board of commissioners, institutional ownership and managerial ownership did not affect LQ45 company value.
Co-Authors Burhanuddin Burhanuddin Desak Nyoman Lestari Dewa Saputra Emylia Yuniartie Halimatusyakdiah Halimatusyakdiah Jerry Juarsa Marwa, Taufiq Meirawati, Eka Muhammad Iqbal Mukhtaruddin Mukhtaruddin Rangga Ardani Romy Wanda Taruna Rostartina, Eka