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All Journal Jurnal Media Wahana Ekonomika Journal of Accounting Science MBIA BALANCE Jurnal Akuntansi dan Bisnis JURNAL ECONOMINA Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen JIAR
Sabrina, Nina
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PENGARUH JUMLAH OBJEK WISATA, JUMLAH WISATAWAN DAN TINGKAT HUNIAN HOTEL TERHADAP PENDAPATAN ASLI DAERAH DENGAN PENERIMAAN SEKTOR PARIWISATA SEBAGAI VARIABEL MODERATING PADA DINAS PARIWISATA KOTA PALEMBANG Sabrina, Nina; Mudzhalifah, Irma
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 2 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i2.1449

Abstract

The formulation of the problem in this study is how is the influence of the number of tourist objects, the number of tourists and the level of hotel occupancy on local revenue with tourism sector acceptance as a Moderating variable which aims to determine the effect of the number of tourist objects, the number of tourists and hotel occupancy rates on revenue tourism sector as a moderating variable. The type of research used is associative. The independent variables used in this study are the number of attractions, number of tourists and hotel occupancy rates. The dependent variable in this study is regional original income with tourism sector revenue as a moderating variable. Data analysis using multiple linear regression with Pure regression model. The results of this study indicate that the number of tourist objects, number of tourists, and occupancy rates have a significant simultaneous influence on PAD, number of tourist objects, number of tourists, and hotel occupancy rates have a significant influence on PAD with the acceptance of the tourism sector as a variable Moderating; The number of attractions has a simultaneous influence on PAD with the acceptance of the tourism sector as a moderating variable; Acceptance of the Tourism Sector as a Moderating Variable cannot moderate the Number of Tourists towards PAD and Acceptance of the Tourism Sector as a Moderating Variable weakening the influence of Hotel Occupancy Rate on PAD. The number of tourist objects has a significant partial effect on PAD; The number of tourists does not have a significant partial effect on PAD; Hotel Occupancy Rate has a significant influence partially on PAD. It can be concluded that the Acceptance of the Tourism Sector as a moderating variable used in this study actually weakens the relationship between the Number of Attractions, Number of Tourists and Hotel Occupancy Rate as for Regional Original Revenue (PAD)
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI welly, welly; Dewi, Citra; Djuniar, Lis; Zuraidah, Ida; Sabrina, Nina
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.6977

Abstract

The aim of the research is to determine the influence of the quality of accounting information systems and internal control systems on company performance both partially and simultaneously, to determine the influence of the quality of accounting information systems and internal control systems on company performance with organizational culture as a moderating variable. This type of research is associative research, primary data, 45 research samples consisting of employees from the finance department and internal supervision units at BUMD. Questionnaire and interview collection methods. The analysis method is quantitative analysis. The results of this research show that the quality of the accounting information system and the internal control system simultaneously influence company performance. Partially, the quality of the accounting information system and internal control system influences company performance. In moderation, the quality of the accounting information system has no effect on company performance, moderated by organizational culture and the same goes for the internal control system.
PENGARUH SISTEM PENGENDALIAN INTERNAL, AKUNTABILITAS, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP IMPLEMENTASI GOOD CORPORATE GOVERNANCE Sabrina, Nina; Kusumawaty, Mia; Buana, Adelia Satiara; Welly, Welly; Djuniar, Lis
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.8050

Abstract

This study aims to investigate the influence of internal control systems, accountability, and human resource competence on the implementation of good corporate governance in State-Owned Manufacturing Companies in Palembang City. The research method employed is associative research involving 50 respondents comprising Internal Auditors, Financial Managers, HR Managers, Accounting Department, and HR Department employees from 4 manufacturing companies. Data collection was conducted through questionnaire distribution using purposive sampling method. Quantitative analysis was employed as the analytical method. The results indicate that simultaneously, internal control systems, accountability, and human resource competence significantly influence the implementation of good corporate governance. Partially, internal control systems, accountability, and human resource competence variables also significantly affect the implementation of good corporate governance.
Pengendalian Internal Penjualan E-Ticket Dan Moralitas Manajemen Terhadap Pencegahan Kecurangan Pada PT Kereta Api Indonesia Divisi III Palembang Ningsih, Nurul Hutami; Sabrina, Nina; Amelia, Lita; Suprayogi, Yogi
Jurnal Media Wahana Ekonomika Vol. 20 No. 4 (2024): Jurnal Media Wahana Ekonomika, Januari 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i4.13637

Abstract

ABSTRAK Memberikan pemahaman dan menjabarkan hubungan antara pengendalian internal dalam penjualan e-ticket dan moralitas manajemen pada PT. Kereta Api Indonesia Divisi III Palembang dalam upaya melakukan pencegahan kecurangan adalah tujuan yang ingin dicapai. Ini merupakan penelitian asosiatif dengan menggunakan responden sebanyak 50 orang yang merupakan sampel jenuh. Data  primer yang digunakan adalah melakukan wawancara dan membagikan kuesioner yang selanjutnya akan diolah dengan menggunakan SPSS. Proses pengolahan data dilakukan dengan melakukan berbagai analisis melakukan pengolahan data adalah memperlihatan bahwa kedua variabel yang digunakan saling berpengaruh satu sama lain terhadap upaya melakukan pencegahan kecurangan di perusahaan. Kata Kunci :Pengendalian Internal Penjualan E-Ticket, Moralitas Manajemen, dan Pencegahan Kecurangan.   ABSTRACT Provide understanding and explain the relationship between internal control in e-ticket sales and management morality at PT. Indonesian Railways Division III Palembang in an effort to prevent fraud is the goal to be achieved. This is an associative research using 50 respondents who are a saturated sample. The primary data used is conducting interviews and distributing questionnaires which will then be processed using SPSS. The data processing process is carried out by carrying out various analyzes. The data processing is to show that the two variables used influence each other on efforts to prevent fraud in the company. Keywords: Internal Control of E-Ticket Sales, Management Morality, and Fraud Prevention.
Pengenalan Laporan Keuangan Sederhana Pada Umkm Minyak Wangi Masyarakat Kecamatan Parung Kabupaten Bogor, Provinsi Jawa Barat Badru Zaman, Muhammad; Sabrina, Nina; Oktarina, Bulan
Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Vol. 4 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen
Publisher : Unpam Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/kmm.v4i1.38280

Abstract

Pengabdian ini bertujuan untuk memberikan Pengenalan Laporan Keuangan sederhana pada UMKM yang diwakili Mayarakat RW.04 Kecamatan Parung Kabupaten Bogor. Metode kegiatan yang digunakan adalah berdiskusi bersama kepada para Mayarakat RW.04 Kecamatan Parung Kabupaten Bogor, sehingga dapat memberikan solusi yang tepat dalam permasalahan tersebut. Hasil kegiatan menunjukan bahwa sebelum pelaksanaan PKM, para peserta masih kurang menguasai pengelolaan Laporan Keuangan, namun setelah pelaksanaan kegiatan dilakukan peserta kegiatan PKM ini sudah dapat dapat melakukan pengelolaan laporan keuangan.
Kegiatan Pengabdian Kepada Masyarakat Dosen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang Program Berbagi Kasih Anak Yatim di Kota Palembang Kholilah, Kholilah; Fitantina, Fitantina; Puspasari, Mardiana; Masdaini, Efrina; Agusria, Lesi; Juniar, Lis; Zuraidah, Ida; Sabrina, Nina
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 5 (2024): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i5.1044

Abstract

Kegiatan pengabdian masyarakat oleh dosen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang, yaitu Program Berbagi Kasih Anak Yatim di Kota Palembang. Metode yang digunakan adalah pengumpulan dana melalui gerakan Sedekah ODOT (One Day One Thousand) dan penyaluran santunan kepada anak yatim. Kegiatan ini dilaksanakan pada tanggal 30 Juli 2021 di Kelurahan 2 Ilir, Kecamatan Ilir Timur II, Kota Palembang. Hasil dari kegiatan ini menunjukkan bahwa santunan yang diberikan berhasil meringankan beban anak yatim dan mendukung pendidikan mereka, terutama di masa pandemi COVID-program ini efektif dalam memberikan bantuan langsung kepada anak yatim dan meningkatkan rasa kepedulian sosial di kalangan dosen dan mahasiswa.
PENGARUH MOTIVASI WAJIB PAJAK, EDUKASI PAJAK, DAN SIFAT MACHIAVELLIAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Djuniar, Lis; Betri, Betri; Sabrina, Nina; Sari, Dewi Puspa; Melhanu, Sandy Pradana
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8919

Abstract

This research aims to determine the influence of taxpayer motivation, tax education, and Machiavellian nature on taxpayer compliance with risk preferences as a moderating variable in the service area of the West Ilir Pratama Tax Service Office, Palembang City. The sample used was simple random sampling and could only be used as many as 114 questionnaires from 400 respondents. The data used is primary data. The data collection technique was carried out by distributing questionnaires. The results of this research show that taxpayer motivation, tax education, and Machiavellian traits jointly influence taxpayer compliance. Partially, taxpayer motivation and Machiavellian nature influence taxpayer compliance, while tax education has no influence on taxpayer compliance. MRA hypothesis testing shows that risk preference results are unable to moderate the influence of taxpayer motivation on taxpayer compliance, the influence of tax education on taxpayer compliance, and the influence of Machiavellian traits on taxpayer compliance. Risk preference is only a moderator predictor in the relationship models formed.
The Role of Whistleblowing in Moderate Factors Affecting Accounting Fraud Tendencies Hari, Kurnia Krisna; Sabrina, Nina; Meratia, Meratia
Journal of Accounting Science Vol 9 No 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1842

Abstract

General Background: Nearly 46% of companies worldwide reported cases of economic crime fraud in the past two years. The average company reported losing 5-10% of revenue due to fraud, including accounting fraud. Specific Background: From 2016 to date, more than 120 cases of fraud have been recorded in Indonesian state-owned enterprises, one of which is accounting report fraud. Knowledge Gap: Although whistleblowing is important, its moderating role in increasing information asymmetry, integrity and suitability of financial compensation on the tendency of accounting fraud is still not widely used. Aims: This research is intended to examine link information asymmetry, integrity and suitability of financial compensation on the tendency of accounting fraud which is moderated by whistleblowing. Methods: The 37 state-owned enterprises, 13 companies passed the sampling criteria and employees as financial managers, financial staff, accounting managers, and accounting staff were sampled. Data collection used questionnaires and interviews. The analysis technique used multiple linear regression and moderated regression analysis. Results: Whistleblowing strengthens the interaction relationship between information asymmetry and the tendency for accounting fraud and weakens the interaction relationship between integrity and the tendency for accounting fraud. Novelty: This study introduces whistleblowing as a moderating variable, which offers a new perspective on the tendency of accounting fraud in state-owned enterprises. Implications: This study explores the importance of whistleblowing systems in business activities. Information asymmetry and integrity has an influence on the tendenci for accounting fraud suggesting that such disclosure can enhance public trust.
Transformasi UMKM: Peran SAK EMKM dan Digitalisasi dalam Meningkatkan Kinerja Usaha Welly, Welly; Sabrina, Nina; Djuniar, Lis; Fahira, Anisyah Okta
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/6n3ys806

Abstract

This study aims to examine the impact of implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and digitalization on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the automotive sector in Sematang Borang District, Palembang City. The research uses an associative and quantitative approach, collecting primary data through questionnaires. The population comprises 39 automotive business actors registered with the Palembang City Office of Cooperatives and MSMEs. A saturated sampling technique was applied, selecting two respondents from each MSME (the owner and financial staff), resulting in 78 respondents. Validity and reliability tests confirmed that all questionnaire items are valid and reliable. Classical assumption tests showed that the data are typically distributed and free from multicollinearity and heteroscedasticity. Multiple regression analysis revealed that the implementation of SAK EMKM positively impacts MSME performance, and digitalization also significantly influences performance. Together, these two variables account for 78.20% of the variation in performance, with the remaining variation influenced by other factors not included in this study. Keywords: SAK EMKM, Digitalization, MSME Performance Abstrak Riset ini  bertujuan untuk menganalisis pengaruh Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) dan Implementasi digitalisasi terhadap kinerja Usaha Mikro Kecil Menengah (UMKM) bidang otomotif di Kecamatan Sematang Borang Kota Palembang. Metode penelitian menggunakan jenis penelitian asosiasif serta mengetahui besarnya pengaruh tersebut dengan menggunakan data primer berupa kuesioner. Jumlah populasi UMKM bidang otomotif di kecamatan Sematang Borang kota Palembang berjumlah 39 pelaku usaha otomotif  tercatat pada Dinas koperasi dan UMKM kota Palembang. Teknik penarikan sampel jenuh. Setiap UMKM diambil dua responden (pemilik dan staf keuangan) sehingga jumlah responden berjumlah 78 responden. Hasil uji Validitas dan reabilitas dinyatakan semua pertanyaan valid dan reliabel. Selanjutnya dilakukan diuji asumsi klasik diperoleh hasil data berditribusi normal, terhindar dari multikolinearitas dan heterosdastisitas. Hasil uji regresi berganda diperoleh hasil bahwa Implementasi SAK EMKM berpengaruh positif terhadap kinerja UMKM dan penerapan digitalisasi berpengaruh terhadap kinerja UMKM. Besarnya pengaruh kedua variabel tersebut sebesar 78,20% sisanya dipengaruhi variabel lain diluar penelitian ini. Kata kunci: SAK EMKM, Digitalisasi, Kinerja UMKM
PENGARUH PENGGUNAAN E-TAX DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI KOTA PALEMBANG ( Studi Kasus Pada Badan Pengelola Pajak Daerah Kota Palembang ) Putri, Jauliyan Ayunda; Kurniawan, M Orba; Welly, Welly; Milzan, Milzan; Sabrina, Nina
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.429

Abstract

This research aims to determine the partial effect of using E-Tax and Taxpayer Awareness on Taxpayer Compliance in Palembang City Restaurants. The type of research used is associative. The population of this study was 432 respondents, the sample selected was 100 restaurants with a sampling technique using cluster random sampling. The data used in the research is primary data. The t test results show that the variable E-Tax Use has an effect on restaurant taxpayer compliance, while the Taxpayer Awareness variable has no effect on restaurant taxpayer compliance. The results of the coefficient of determination with an error rate of 10% show that the variables of e-tax use and taxpayer awareness and restaurant Taxpayer Compliance are 44.5%
Co-Authors Agusria, Lesi Amelia, Lita Badru Zaman, Muhammad Betri, Betri Buana, Adelia Satiara Citra Dewi Dewi Puspa Sari, Dewi Puspa Djuniar, Lis Fahira, Anisyah Okta Fitantina, Fitantina Juniar, Lis Kholilah Kurnia Krisna Hari Kusumawaty, Mia M. Orba Kurniawan Mardiana Puspasari Masdaini, Efrina Melhanu, Sandy Pradana Meratia, Meratia Milzan, Milzan Mudzhalifah, Irma Ningsih, Nurul Hutami Oktarina, Bulan Prajanti, Fina Dwi Putri, Jauliyan Ayunda Rahmat Basuki Welly, Welly Yogi Suprayogi Sugandi Zuraidah, Ida