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All Journal Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan
Ika Sasti Ferina, Ika Sasti
Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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ANALYSIS OF FLYPAPER EFFECT REVENUE SHARING FUND (DBH) AND REGIONALLY GENERATED REVENUE (PAD) TOWARD CAPITAL EXPENDITURE BY DISTRICT / TOWN IN SOUTH SUMATERA 2009-2011 Marliana, Marliana; Mukhtaruddin, Mukhtaruddin; Ferina, Ika Sasti
Jurnal Akuntabilitas Vol 6, No 1 (2012): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to identify the influence of Flypaper Effect Revenue Sharing Fund (DBH) and Regionally Generated Revenue (PAD) toward capital expenditure by District / Town in South Sumatra 2009-2011. The population in this research was all of District / Town in South Sumatera in 2009 until 2011 and can be accessed at www.djpk.depkeu.go.id Site. Total Sample in this research is 15 districts /towns which consist of 11 districts and 4 towns in South Sumatera. Data were analyzed with tests of classic assumption and examination of hypothesis with multiple linear regression method.Based on the F test results indicate that the DBH and the PAD have influence on capital expenditure. Then through t test shows that DBH showed an influence on the probability of capital expenditure under the = 5% (0.000). While the PAD has no effect on the profitability of capital expenditure above = 5% (0.60). From the results of this study also demonstrated the occurrence of flypaper in districts / towns in South Sumatera, but had no flypaper effect against capital expenditure forecast.
ANALYSIS OF FLYPAPER EFFECT REVENUE SHARING FUND (DBH) AND REGIONALLY GENERATED REVENUE (PAD) TOWARD CAPITAL EXPENDITURE BY DISTRICT / TOWN IN SOUTH SUMATERA 2009-2011 Marliana, Marliana; Mukhtaruddin, Mukhtaruddin; Ferina, Ika Sasti
Jurnal Akuntabilitas Vol 6, No 1 (2012): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to identify the influence of Flypaper Effect Revenue Sharing Fund (DBH) and Regionally Generated Revenue (PAD) toward capital expenditure by District / Town in South Sumatra 2009-2011. The population in this research was all of District / Town in South Sumatera in 2009 until 2011 and can be accessed at www.djpk.depkeu.go.id Site. Total Sample in this research is 15 districts /towns which consist of 11 districts and 4 towns in South Sumatera. Data were analyzed with tests of classic assumption and examination of hypothesis with multiple linear regression method. Based on the F test results indicate that the DBH and the PAD have influence on capital expenditure. Then through t test shows that DBH showed an influence on the probability of capital expenditure under the = 5% (0.000). While the PAD has no effect on the profitability of capital expenditure above = 5% (0.60). From the results of this study also demonstrated the occurrence of flypaper in districts / towns in South Sumatera, but had no flypaper effect against capital expenditure forecast.   Keywords: Capital Expenditure, Revenue Sharing Fund, Flypaper Effect, Regionally Generated Revenue
PENILAIAN KINERJA DENGAN MENERAPKAN INDIKATOR VALUE FOR MONEY PADA KANTOR PERTANAHAN KABUPATEN MUSI BANYUASIN TAHUN 2009 – 2011 IKA SASTI FERINA; FIKA ARISTA
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.v11i1.3188

Abstract

This research was conducted to assess the performance of Kantor Pertanahan Kabupaten Musi Banyuasin in doing their operational activity economically, efficiency, and effectively that was analyzed by indicator of value for money. The data used in this study was financial and other supporting data in the period from 2009 to 2011. The results showed Kantor Pertanahan Kabupaten Musi Banyuasin was stated inefficient in 2009 and 2010, but otherwise stated economic and effective in the year 2009 to 2011. This research also found that there were some damage of office equipments and vacant position in the Kantor Pertanahan Kabupaten Musi Banyuasin.
Tinjauan Kesiapan Pemerintah Desa dalam Implementasi Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 Tentang Pengelolaan Keuangan Desa (Studi Kasus Pada Pemerintah Desa di Kabupaten Ogan Ilir) Ika Sasti Ferina; Burhanuddin .; Herman Lubis
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 14, No 3 (2016): 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.v14i3.3991

Abstract

The research aimed to assess the readiness of the village Government in Ogan Ilir Regency in the implementation of the Regulation of the Minister of State Number 113 year 2014 concerning the management village financial and assess the constraints and the acceleration strategy in the application. The village government readiness is indicated with four parameter; human resources, organizational commitment, infrastructure and information systems. Type of this research is descriptive qualitative research. The sample used in this study amounted to 92 peoples from village government in Ogan Ilir Regency were selected through purposive sampling method. Methods of data collecting is using primer data from interview and secondary data from library research and documentation. Methods of data analysis using descriptive analysis. The result of this research showed that village Government in Ogan Ilir Regency indicated by the organizational commitment is ready, while the parameters of the human resource, infrastructure and information systems is not ready. Constraints in the implementation is the human resource quality is still not enough, the lack of training, information and communication that run not integrated between the regency and village government, and then the lack of supporting infrastructure. Acceleration strategy in the implementation include the preparation of technical manual book, human resource development through technical guidance and training, preparation of clear information system between the regency and village government and the provision of infrastructure to support the management village financial
EFEKTIVITAS PENYELESAIAN SENGKETA PAJAK MELALUI PROSES KEBERATAN DI KPP PRATAMA PALEMBANG ILIR BARAT TAHUN 2012-2014 IKA SASTI FERINA; ERMADIANI .; WENI NURFITASARI
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 13, No 3 (2015): 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.v13i3.3380

Abstract

This study used qualitative research and the data were collected through interviews, direct observing and documentation. The informants were obtained based on the consideration of the researcher.This research based on the objection from the Taxpayer because of there is differences opinion, misperception of regulation, the dereliction of Taxpayer and the length of time the issuance of the Objection Decision Letter by reviewers objection. Based on the research, it can give briefly understanding that the objection of tax cases which had done by Directorate General of Taxation South Sumatera and Bangka Belitung is properly correct with the procedure. Complaints resolution process conducted by Directorate General of Taxation South Sumatera and Bangka Belitung been very effective in resolving all cases of objections raised by the taxpayer listed on Tax Office Primary Palembang Ilir Barat because it can finish it within a period of less than twelve (12 ) months , even fastest time period is 4 months 5 days in 2014 , the date of filing of January 23, 2014 , and the date of issuance of the decision Objection May 28, 2014 so as to give a good impact on the quality / service quality and the Directorate General of Taxation South Sumatera and Bangka Belitung, but when viewed from the satisfaction of the taxpayer , the taxpayer wants the objection turnaround time can be accelerated so as to provide a legal certainty and satisfaction for the taxpayer on existing services.
EFEKTIVITAS REALISASI DAN SERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA PEMERINTAH KABUPATEN OGAN KOMERING ILIR TAHUN 2013-2015 Ika Sasti Ferina; Burhannudin Burhannudin; Nur Afnijaya Trisnawati
JEMBATAN Vol 13, No 2 (2016)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbt.v13i2.4022

Abstract

This study aims to assess the effectiveness and uptake realization of budget revenues and expenditures in Ogan Komering Ilir government has done well whether or not to achieve the desired objectives. The method used is descriptive quantitative by comparing the Laporan Realisasi Anggaran (LRA) from the year 2013 to 2015. The results of this study can be concluded that the Anggaran Pendapatan dan Belanja Daerah (APBD) has been carried out but is less effective because the ratio between direct and indirect spending nearly proportional or 50%. If this trend continues the next government will have difficulty in carrying out development programs, because the funds available are not comparable with the programs to be carried out. Keywords : APBD, Effectiveness, Goverment, LRA
Sosialisasi Pemahaman Atas Pajak Bea Perolehan Hak Atas Tanah Bangunan (BPHTB) Bagi Masyarakat Kerinjing Ermadiani Ermadiani; Rina Tjandrakirana; Ika Sasti Ferina; Eka Meirawati
Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Vol 5, No 1 (2022): Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/dedikasi.v5i1.6684

Abstract

Kegiatan yang dilaksanakan di desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan ini ditujukan untuk penduduk desa yang tercatat sebagai Wajib Pajak yang memperoleh hak atas tanah dan/atau bangunan. Permasalahan utama objek sasaran adalah kurangnya informasi,pemahaman, kesadaran dan kepatuhan dalam membayar BPHTB. Sosialisasi BPHTB sangat  penting dilaksanakan mengingat sistem self-assessment­ yang dianut di Indonesia. Sistem ini menuntut wajib pajak memahami, memiliki kesadaran, kejujuran, keinginan dan kemampuan untuk menghitung, melaporkan dan membayar pajaknya sendiri (Undang-Undang Nomor 20 Tahun 2000 pasal 10 Ayat 1). Tujuan kegiatan ini agar penduduk desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan memahami penerapan Pajak BPHTB, menguasai regulasi terkait pemahaman dan kesadaran pembayaran Pajak BPHTB, memahami serta mengetahui informasi mengenai Pajak BPHTB. Kegiatan ini dilakukan dengan cara memberikan pemahaman terhadap penerapan Pajak BPHTB, kesiapan penguasaan regulasi terkait pemahaman dan kesadaran pembayaran Pajak BPHTB, serta kesiapan memahami dan memberikan informasi Pajak BPHTB bagi penduduk desa Kerinjing.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DIBURSA EFEK INDONESIA TAHUN 2010-2014 Atikah Mustika; Rina Tjandrakirana DP; Ika Sasti Ferina
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.v9i2.8861

Abstract

This study aims to determine the influence of Intellectual Capital on Financial Performance of Banking Company in Indonesia. This study uses a Pulic Method (VAICTM) in measuring the performance of Intellectual Capital separately-using Human Capital Efficiency, Structural Capital Efficiency , Capital Employed Efficiency, or aggregately –using Value Added Intellectual Coefficient. ROA (Return on Asset)is a proxy of financial performance as the dependent variable.Purposive sampling method is used to determine the samples of this study.There are 12 banking companies that are listed in Indonesia Stock Exchange from 2010 to 2014.Results showed that simultaneously there is significant influence between Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency and Value Added Intellectual Coefficient with ROA. However, if the measurements performed on the components of VAICTM (HCE,SCE and CEE) then only Structural Capital Efficiency , Capital Employed Efficiency and Value Added Intellectual Coefficient that have positive and significant influence on ROA.
ANALYSIS OF FLYPAPER EFFECT REVENUE SHARING FUND (DBH) AND REGIONALLY GENERATED REVENUE (PAD) TOWARD CAPITAL EXPENDITURE BY DISTRICT / TOWN IN SOUTH SUMATERA 2009-2011 Marliana .; Mukhtaruddin .; Ika Sasti Ferina
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.v6i1.3101

Abstract

This research aims to identify the influence of Flypaper Effect Revenue Sharing Fund (DBH) and Regionally Generated Revenue (PAD) toward capital expenditure by District / Town in South Sumatra 2009-2011. The population in this research was all of District / Town in South Sumatera in 2009 until 2011 and can be accessed at www.djpk.depkeu.go.id Site. Total Sample in this research is 15 districts /towns which consist of 11 districts and 4 towns in South Sumatera. Data were analyzed with tests of classic assumption and examination of hypothesis with multiple linear regression method. Based on the F test results indicate that the DBH and the PAD have influence on capital expenditure. Then through t test shows that DBH showed an influence on the probability of capital expenditure under the = 5% (0.000). While the PAD has no effect on the profitability of capital expenditure above = 5% (0.60). From the results of this study also demonstrated the occurrence of flypaper in districts / towns in South Sumatera, but had no flypaper effect against capital expenditure forecast.   Keywords: Capital Expenditure, Revenue Sharing Fund, Flypaper Effect, Regionally Generated Revenue
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.
Co-Authors Atikah Mustika Budiman, Anton Indra Burhannudin Burhannudin Burhanuddin . Burhanuddin Burhanuddin Ermadiani, Ermadiani FIKA ARISTA Herman Lubis Marliana . Marliana Marliana, Marliana Meirawati, Eka Mukhtaruddin . Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Nur Afnijaya Trisnawati Nur Afnijaya Trisnawati Paramitha Sari Dwi Saputri Tjandrakirana, Rina Ubaidillah ., Ubaidillah WENI NURFITASARI