Article Per Year (5 Year)
p-Index From 2019 - 2024
2.162
P-Index
This Author published in this journals
All Journal Jurnal Manajemen dan Bisnis Sriwijaya Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Profita : Komunikasi Ilmiah dan Perpajakan Tasyri` : Jurnal Tarbiyah-Syari`ah-Islamiyah AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Tabyin; Jurnal Pendidikan Islam Jurnal Abdimas Mandiri Sricommerce: Journal of Sriwijaya Community Services Spiritual Healing: Jurnal Tasawuf dan Psikoterapi Indonesian Journal of Sustainability Accounting and Management
Ubaidillah ., Ubaidillah
Fakultas Ekonomi Jurusan Akuntansi Universitas Sriwijaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable Mukhtaruddin Mukhtaruddin; Ubaidillah Ubaidillah; Kencana Dewi; Arista Hakiki; Nopriyanto Nopriyanto
Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.27 KB) | DOI: 10.28992/ijsam.v3i1.74

Abstract

Good corporate governance and corporate social responsibility can assist the company in facing the challenges and risks as a strategy in increasing the firm value by building the right image from the stakeholders’ view. This study aims to determine the effect of good corporate governance and corporate social responsibility on firm value with financial performance as a moderating variable. The population of this research is banking companies listed in Indonesia Stock Exchange (IDX) for 2011–2015. The sample consisted of 23 companies which were selected by purposive random sampling. This data is analyzed by using Partial Least Square approach. The results of this study indicate that good corporate governance has an insignificant positive effect on firm value; otherwise corporate social responsibility has a significant negative impact on firm value. Financial performance has significantly strengthened the relationship between good corporate governance and corporate social responsibility on firm value.
ANALISIS PERLAKUAN AKUNTANSI CAPITAL EXPENDITURE DAN REVENUE EXPENDITURE MENURUT PSAK NO. 16 PADA PT. JOHAN PRATAMA Firnanda Dita Wulandari; Umi Kalsum; Ubaidillah .
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 4 (2018): 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.v16i4.7670

Abstract

Penelitian ini bertujuan: untuk menganalisis perlakuan akuntansi capital expenditure atas pengakuan, pengukuran dan pengungkapan pada PT. Johan Pratama.Tujuan yang dicapai: Pengujian ini dilakukan untuk mengetahui sejauh mana PT. Johan Pratama telah menerapkan kebijakan atas capital expenditure dan revenue expenditure sesuai dengan PSAK No. 16.Metodologi: Penelitian ini menggunakan deskriptif kualitatif yaitu menjabarkan secara menyeluruh tentang kebijakan perlakuan akuntansi capital expentidure dan revenue expenditure yang diterapkan di PT. Johan Pratama dan dibandingkan dengan teori serta PSAK No. 16.Temuan: Hasil penelitian ini menunjukkan bahwa pengakuan, pengukuran dan pengungkapan capital expenditure dan revenue expenditure yang diterapkan pada PT. Johan Pratama sudah sesuai dengan PSAK No. 16, hanya saja pada saat pencatatan atas pembelian asset tetap yang harusnya dicatat sebagai revenue expenditure namun dicatat sebagai capital expenditure.Keterbatasan penelitian: Penelitian ini hanya berfokus pada pengungkapan akuntansi capital expenditure dan revenue expenditure, hal ini disebabkan karena keterbatasan data yang dapat diperoleh dari perusahaan tempat penelitian dan penelitian ini hanya menggunakan satu objek penelitian dengan menggunakan data 2 tahun.Originality dalam penelitian ini: -Kata Kunci: Capital Expenditure, Revenue Expenditure
PENGARUH ETIKA PROFESI, PENGETAHUAN, PENGALAMAN, DAN INDEPENDENSI TERHADAP AUDITOR JUDGEMENT PADA BADAN PEMERIKSA KEUANGAN (BPK) PERWAKILAN SUMATERA SELATAN Ranggi Armanda; Ubaidillah .
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 12, No 2 (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.v12i2.3142

Abstract

This research is aimed at identifying the influence of work ethic, knowledge, experience, and interpendence on the auditors’ judgement at the Financial Audit Office of South Sumatera. This research uses a quantitative method and data are computed using SPSS 16.0. The sample consists of 34 auditors working in financial audit office of south sumatera. The primary data are collected from questionnaires. The research results show that work ethic, knowledge, experience, and interpendence simultaneously have a significant influence on the auditors’ judgement, that is, as much as 78%. This suggest show that the work ethic, knowledge, experience, and interpendence has significant impact on the auditors’ judgement at the financial audit office of south sumatera.
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.
Pelatihan Penerapan PSAK 71 (Instrumen Keuangan) pada Perusahaan Daerah Air Minum di Wilayah Sumatera Selatan dan Bangka Belitung Tertiarto Wahyudi; Anisa Listya; Ubaidillah Ubaidillah; Ruth Samantha Hamzah; Nur Khamisah
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.v2i2.37

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada bagian pengelolaan piutang usaha Perusahaan Daerah Air Minum di Wilayah Sumatera Selatan dan Bangka Belitung untuk mengestimasi besarnya penyisihan piutang tidak tertagih dengan menggunakan Expected Loss Method. Metode kegiatan ini dengan memberikan penyuluhan dan pendampingan kepada PDAM dalam membuat perhitungan estimasi piutang tak tertagih. Hasil pengabdian masyarakat ini ditandai dengan antusias dan kemampuan peserta dalam menerima materi dan mampu melakukan praktik untuk menghitung penyisihan piutang usaha dan penurunan nilai piutang usaha. Hasil kegiatan ini diharapkan bermanfaat bagi PDAM untuk meningkatkan pengelolaan piutang usaha yang nantinya akan meningkatkan pendapatan PDAM dan Pendapatan Asli Daerah.
Analisis Pengaruh Laporan Hasil Pemeriksaan, Diskresi Akrual Dan Tingkatan Akrual Terhadap Kinerja Keuangan Pemerintah Daerah Abdul Rohman; Rochmawaty Daud; Ubaidillah Ubaidillah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.804 KB) | DOI: 10.22441/profita.2018.v11.03.009

Abstract

Pemerintah Republik Indonesia telah melakukan berbagai reformasi baik dari sisi tata kelola keuangan, sumberdaya manusia dan organisasi. Reformasi tata kelola keuangan dimulai diterbitkannya berbagai macam undang-undang tentang pengelolaan keuangan pemerintah. Undang-udangan tentang sistem perencanaan, pengelolan keuangan, perbendaharaan, sistem pemeriksanaan keuangan dan sistem pengendalian intern pemerintah telah diterbitkan dan dilaksanakan. Pemerintah telah berupaya sedemikian rupa untuk terus menerus melakukan perubahan secara gradual.Salah satu reformasi yang sangat penting adalah tatakelola keuangan. Unsur tatakelola keuangan yang saat ini menjadi sangat penting dan menjadi perhatian banyak pihak adalah bidang pelaporan atau akuntansi. Pemerintah telah menyusun regulasi dan kebijakan terkait dengan akuntansi. Kebijakan yang diambil pemerintah baik untuk pemerintah pusat maupun daerah adalah basis akuntansi dalam perlakuan akuntansi. Basis akuntansi yang telah diterapkan di Indonesai telah mengalami berbagai macam perubahan. Perubahan mulai dari kas, kas menuju akrual hingga akrual. Pada penelitian sebelum kami telah meneliti tingkatan akrual dan diskresi akrual.Tingkatan akrual yang terjadi pada pemerintah daerah ternyata berbeda-beda. Hal ini terjadi karena diskresi yang diterapkan beragam. Diskresi akrual memiliki pengaruh pada pencapaian sisa labih atau sisa kurang perhitungan anggaran. Hal ini merupakan hasil penelitian yang kami laksanakan sebelumnya. Untuk itu kami merasa perlu melanjutkan penelitian tersebut dengan menggabungkan antara variabel tingkatan akrual, diskresi akrual serta variabel baru yang laporan hasil audit. Dengan ketiga variabel kami akan menguji hubungan ketiganya terhadap kinerja keuangan pemerintah daerah.Dengan menggunakan panel data kami menguji data laporan keuangan peerintah daerah di lingkungan Provinsi Sumatera Selatan. Pemerintahan terdiri dari Provinsi, Kabupaten dan Kota. Hasil penelitian menujukkan pola hubungan yang berbeda antara satu variabel dependen dan variabel independen. Terdapat variabel yang memiliki hubungan yang positif dan ada juga yang memiliki hubungan yang negatif.Dengan adanya hasil ini diharapkan dapat digunakan oleh manajemen Pemerintah Daerah dalam menerapkan sistem akuntansi yang berbasis akrual.
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 INDEPENDENSI AUDITOR, PENGALAMAN KERJA AUDITOR, KOMPLEKSITAS AUDIT, TIME BUDGETPRESSURE, DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI PALEMBANG) Samuel Dio Gyer; Harun Delamat; Ubaidillah Ubaidillah
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.v12i1.9306

Abstract

This research aimed to analyze and provide empirical evidence of the influence of auditor’s independency, auditor’s work experience, audit complexity, time budget pressure, and due professional care toward audit quality. The population was all of auditor who works at Accounting Public Firm in Palembang. The sample used in this research was saturated sampling which all of auditor agree to be respoden were 37 auditor. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The statistic method used was multiplied regresion analysis used SPSS 20 with hypothesis testing of statistic t and F test.The results of research show that : auditor’s independency, auditor’s work experience, audit complexity and due professional carehave positive and significant influence to audit quality partially. Variable time budget pressure has no and significant influence to audit quality. Variable auditor’s work experience was a dominant for influencing audit quality. Variable auditor’s independency, auditor’s work experience, audit complexity, time budget pressure, and due professional care have positive and significant effect on audit quality simultaneously amounted to 52.5%.
ANALISIS PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN MUARA ENIM Anton Indra Budiman; Ermadiani Ermadiani; Ubaidillah Ubaidillah
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.v15i2.12977

Abstract

This study aims to determine and analyze the effect of local tax revenue and levies on the increase in local revenue in Muara Enim. This study uses a sample from the regional government APBD report of Muara Enim Regency, namely data on PAD, regional taxes, levies, and other revenues. other data obtained from the Regional Revenue Agency of Muara Enim Regency for the period 2016-2018 .. The data analysis was carried out by classical assumption tests and hypothesis testing using the multiple linear regression method. The results of this study indicate that local tax revenue has a significant positive effect on the increase in local revenue in Muara Enim Regency. Meanwhile, the local retribution does not have a significant effect in increasing the local revenue of Muara Enim Regency
Co-Authors - UBSI, Lukmanul Hakim Al-Aluf, Widayatul Wilda Anisa Listya Arista Hakiki Budiman, Anton Indra Burhanuddin Burhanuddin Ermadiani, Ermadiani Firnanda Dita Wulandari Hamzah, Ruth Samantha Harun Delamat Ika Sasti Ferina, Ika Sasti Iwan Efriandy Kalsum, Umi Kencana Dewi Khamisah, Nur Meirawati, Eka Mukhtaruddin Mukhtaruddin Nopriyanto Nopriyanto Patmawati Patmawati Ranggi Armanda Rochmawati Daud, Rochmawati Rochmawaty Daud Rohman, Abdul Samuel Dio Gyer Soleh Marifati, Imam Tertiarto Wahyudi Tjandrakirana, Rina Zahra, Alifarose Syahda