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All Journal Jurnal Manajemen dan Bisnis Sriwijaya SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Profita : Komunikasi Ilmiah dan Perpajakan AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Sricommerce: Journal of Sriwijaya Community Services Forum Bisnis dan Kewirausahaan
Rochmawati Daud, Rochmawati
FAKULTAS EKONOMI JURUSAN MANAJEMEN UNIVERSITAS SRIWIJAYA
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PENGARUH PENGUMUMAN RIGHT ISSUE TERHADAP TINGKAT KEUNTUNGAN DAN LIKUIDITAS SAHAM DI BURSA EFEK INDONESIA ARDI NUGRAHA; ROCHMAWATI DAUD
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 11, No 1 (2013): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v11i1.3190

Abstract

Announcement of right issue is information in order to investor to take decision in selling or buying stock. The objectives of this study are to give empirical evidence about the influences of right issue announcement to rate of return and stock liquidity in Indonesia Stock Exchange. The samples of this research consist of 12 companies that do the right issue announcement in Indonesia Stock Exchange during in 2006. Market model is used to estimate abnormal return and Trading Volume Activity (TVA). The data are analyzed using t-statistic. This study proofed that market will respond to the announcement right issue only at the day before announcement. The result of this research indicated that there are no different among rate of return and stock liquidity before and after the date of the right issue announcement.
PENGEMBANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS BERBASIS KOMPUTER PADA PERUSAHAAN KECIL (STUDI KASUS PADA PT. TRUST TECHNOLOGY) Rochmawati Daud; Valeria Mimosa windana
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 12, No 1 (2014): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v12i1.3137

Abstract

The aims of this study to evaluate the performance of companies that are still using manual systems on sales activities and cash receipts which resulted in the presentation of cash receipts and sales report on PT. Trust Technology is becoming less effective, and providing advice to develop the company become a computer based system,that can improve the performance of the company to be more effective and efficient to produce cash receipts and sales reports.The results showed that there are still many weaknesses in information sales and cash receipts manual system in PT. Trust Technology, such as lack of control over the transaction receipt  is still in the form of paper and very easily to lost or damaged, and double tasks between departments. This is some of problems experienced by the  companies.To minimize the weaknesses of the company,the authors propose to develop sales and cash receipts computer-based information systems.
Pelatihan Pengembangan Sistem dan Prosedur Pengelolaan Keuangan dan Implementasi Pengelolaan Keuangan BUMDes Berbasis Informasi dan Teknologi Rochmawati Daud; Patmawati Patmawati; Abdul Rohman; Ubaidillah Ubaidillah; Iwan Efriandy
Sricommerce: Journal of Sriwijaya Community Services Vol 1, No 1 (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.v1i1.9

Abstract

Pengabdian kepada masyarakat yang telah kami laksanakan di Desa Kotaraya Kabupaten Lahat Provinsi Sumatera Selatan berjudul Pengembangan Sistem dan Prosedur Pengelolaan Keuangan dan Implementasi Pengelolaan Keuangan BUMDes Berbasis IT. Pesertanya meliputi pengelola BUMDes di Desa Kotaraya, Desa Ulak Lebar, Desa Muara Temiang dan Desa Padang Lengkuas. Tujuan dari kegiatan pengabdian ini yaitu untuk meningkatkan pengetahuan dan pemahaman pengurus BUMDes terkait dengan aspek pengelolaan keuangan berbasis IT, sehingga mampu melakukan pengelolaan keuangan BUMDes yang lebih efektif dan efisien. Metode pelaksanaan pengabdian menggunakan metode presentasi (ceramah) dan workshop aplikasi pengelolaan keuangan BUMDes. Hasilnya dapat diketahui bahwa dari ke-empat desa yang menjadi peserta, desa Ulak Lebar dan desa Kotaraya telah melaksanakan pengelolaan keuangan BUMDes secara manual dan masih sederhana, sedangkan desa Padang Lengkuas dan desa Muara Temiang masih dalam tahap pembentukan usaha BUMDes. Berdasarkan evaluasi yang dilakukan, kegiatan pengabdian ini berdampak pada peningkatan pemahaman pengurus BUMDes terkait sistem dan prosedur pengelolaan keuangan BUMDes yang berbasis IT.
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

Abstract

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.
Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government Abdul Rohman; Rochmawati Daud; Ermadiani Ermadiani
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 4, December 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1172.712 KB) | DOI: 10.29259/sijdeb.v2i4.293-316

Abstract

The research we carry out is aimed at researching the implementation of measures taken by the local government (discretionary accruals) to the substantial amount of the budget obtained local governments in the current year. This study uses some model approach. The data obtained from reports generated include the Local Government Budget Realization Report (LRA), Statements of Operations (LO) and the Balance Sheet and Statement of Cash Flows (LAK) of each local government who are in the neighborhood of South Sumatera. All Model can show accrual discreation value. But first group (Healy, De angelo, and Hribar) show some variation result numbers with negatif and positive slope. Meanwhile on the second group (Jones and modified) the result shows consisten value and slope. The study results show that in the local government finances there are accruals values of accruals discreation. In addition, existing accrual discretion affects SILPA (SIKPA) of current year budget calculations. 
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. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH DAERAH Abdul Rohman; Rochmawati Daud; Ubaidillah Ubaidillah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.244 KB) | DOI: 10.22441/profita.2019.v12.01.003

Abstract

Our study wants to test whether opinions, accrual levels, and accruals are influential or not on the financial performance of local governments. the use of accrual accretion using the five Healy model, Angelo, Hribar, Jones, and modification is expected to capture more thoroughly each local government management policy related to financial management accrual discretion and the preparation of local government financial reports. The results of processing data show that the first model (Healy, Angelo, Jones, and Modification) shows results that reject the alternative hypothesis. The third research model, Hribar, showed positive results, namely accepting alternative hypotheses. We use the SPSS statistical tool to carry out multiple regression testing. The first hypothesis shows a negative result so that it is rejected ie opinion does not affect financial performance. The second hypothesis, the level of accruals influences financial performance is rejected. While accruals (H3) are accepted. And together these three variables have a weak influence on the financial performance of local governments. The hribar model accruals discretion shows the existence of factors that influence financial performance derived from several factors. Hribar accrual formulation is influenced by two factors, namely cash flow and budget realization (deficit). Thus the authors conclude that the accrual policy in the financial statements of local governments is influenced by surplus (deficit budget realization) and local government cash flows. Opinion and accrual levels do not affect the government's financial performance.
PENGARUH FINANCIAL DISTRESS, IDLLE CASH DAN OPINI LAPORAN KEUANGAN TERHADAP PENGELOLAAN SILPA PEMERINTAH DAERAH Abdul Rohman; Rochmawati Daud; Arista Hakiki
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.12937

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah financial distress, middle cash, dan opini berpengaruh terhadap pengelolaan SILPA Pemda. Selain itu juga untuk mengetahui apakah financial distress, middle cash, dan opini dalam upaya mendeteksi fenomena Slow and Back Loaded Budget Absorption. Populasi penelitian kami adalah Pemerintah Daerah. Pemerintah Daerah yang menjadi objek penelitian kami adalah Pemerintah Provinsi, Pemerintah Kabupaten dan Pemerintah Kota. Pemerintah daerah, baik pemerintah provinsi, kabupaten maupun kota, menjadi sampel penelitian kami, yaitu pemerintah daerah di Republik Indonesia yang berjumlah 542. Data diuji dengan menggunakan persamaan regresi berganda. Hasil penelitian menunjukkan bahwa variabel financial distress tidak berpengaruh terhadap pengelolaan SILPA. Pendapat berpengaruh terhadap pengelolaan SILPA, hal ini menunjukkan bahwa semakin baik pendapat yang diperoleh oleh Pemerintah Daerah maka semakin rendah tingkat pengelolaan SILPA, sedangkan variabel SiLPA berpengaruh positif terhadap pengelolaan SILPA. Hal ini menunjukkan bahwa pengelolaan sisa kelebihan akhir tahun (SILPA) dipengaruhi oleh jumlah sisa kelebihan perhitungan anggaran tahun lalu dan tidak dipengaruhi oleh indikator financial distress dan semakin rendah tingkat opini maka semakin tinggi SILPA manajemen. Artinya, semakin baik hasil opini maka akan semakin rendah tingkat pengelolaan SILPA.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Tutia Rahmi; Tertiarto Wahyudi; Rochmawati Daud
AKUNTABILITAS Vol 12, No 2 (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.v12i2.9315

Abstract

The purpose of this research is to explain the effect of financial performance to the stock return. The financial performances in this research were Earning Per Share, Price Earning Ratio, Debt to Equity Ratio, Return On Assets, andNet Profit Margin. The financial performance as the independent variables and the dependent variabel is stock return.The sample of this research is thirty manufacturing company of consumer goods industry sector. These companies are listed on the Indonesia Stock Exchange since 2012 until 2014. The sampling method is purposive sampling. The analysis method used in this research that is with hypothesis test that is determinant coefficient, test F, and test t. Using thirty manufacturing companies listed in IDX, this research shows that the Earning Per Share, Price Earning Ratio and the Net Profit Margin has a positive and significant impact on stock returns. Instead, the variable Debt to Equity Ratio has a negative influence. This research also indicate that variable Return On Assets has no effect on stock returns.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN AUDITOR MENERIMA PENUGASAN PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN Andre Leonardo R; Rochmawati Daud
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.v6i1.3109

Abstract

This research intends to find out the factors that influence auditor 's judgment in client acceptance decision. Analysis unit in this research is public accountant/ auditor. To resolve this problem, the applied regression technique is analysis of multiple linear regression models by means of aiuiliary software of SPSS 11,0 version. This research proved that audit risk, audit fee , independency and integrity of management simultaneously influenced the auditor 's judgment in client acceptance decision. However from partially test that has been done, proved that audit risk, idependency and integrity of management influenced the auditor's judgment in clietii acceptance decision, whereas the audit fee factor did not influenced the auditor's judgment in client acceptance decision. And integrity of management is the most dominant factor for aitditor's judgment in client acceptance decision. Key words: Auditor fudgment in client acceptance decision, audit risk, independency, audit fee, integrity of management
Co-Authors Abdul Rohman Andre Leonardo R ARDI NUGRAHA Arista Hakiki Budiman, Anton Indra Burhanuddin Burhanuddin Edo Setiawan Emylia Yuniarti Ermadiani, Ermadiani Fuadah, Lukluk Harun Delamat Inten Meutia Iwan Efriandy Meita Rahmawati Patmawati Patmawati Rohman, Abdul Tertiarto Wahyudi Tjandrakirana, Rina Tutia Rahmi Ubaidillah ., Ubaidillah Valeria Mimosa windana