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All Journal Jurnal Media Wahana Ekonomika Jurnal Kompetitif SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Martabe : Jurnal Pengabdian Kepada Masyarakat STATERA: Jurnal Akuntansi dan Keuangan BALANCE Jurnal Akuntansi dan Bisnis Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Keuangan dan Bisnis Equivalent : Journal of Economic, Accounting and Management Balance : Jurnal Akuntansi dan Bisnis
Gumulya Sonny Marcel Kusuma
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Sistem Pengendalian Internal Pemerintah dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Kota Palembang Kiagus M Dimas Cattur Raihan; Muhammad Fahmi; Gumulya Sonny Marcel Kusuma
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1330

Abstract

Abstract : The research problem formulation is how the implementation of the government’s internal control system improves the quality of financial reports of the city of Palembang (case study at the Regional Revenue Agency of the City of Palembang). The aim is to analyze the implementation of the government's internal control system to enhance the quality of financial reports of the city of Palembang. This research is associative, aimed at identifying the relationship between two or more variables and their effects. The independent variable is the internal control system, and the dependent variable is the quality of financial reports. The population of the study consists of employees of the Regional Revenue Agency of the City of Palembang. The number of respondents was 4 heads of departments from the regional revenue agency of Palembang city, which consisted of the BPHTB & PBB department, other local tax departments, the collection department, planning and development of local revenue, as well as the control and local tax database department. Primary data is needed as the basis for analysis, while the data collection technique used is a questionnaire. The analysis method used is qualitative analysis. The results of the study indicate that the Internal Control System at the Regional Revenue Agency of Palembang City is functioning well and is capable of improving the quality of its financial reports.
Peran Big Money dalam Pasar Modal Indonesia: Analisis Dampak terhadap Likuiditas, Harga Saham, dan Arah Sentimen Pasar Muhammad Fahmi; Gumulya Sonny Marcel Kusuma; Muhammad Faris Afif; Junyka Widiyanti
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.989

Abstract

The main objective of this study is to analyze the role of Big Money in the Indonesian capital market. Specifically, the objectives of this study are to analyze the characteristics and behavior of Big Money in the Indonesian capital market, examine the impact of Big Money on Indonesian capital market liquidity, and identify the influence of Big Money on stock price movements in the Indonesian capital market. Secondary data from 2001-2024 was used. Data collection techniques were web scraping, observation, documentation, and literature review. The study found that Big Money plays a significant role in increasing liquidity through high trading volumes, but also triggers sharp fluctuations and volatility in stock prices, risking negatively impacting retail investors. Furthermore, big data-based fintech applications enable more accurate market predictions, creating an imbalance in access to information between large and small investors. This study emphasizes the importance of strict regulations to control the impact of Big Money in order to maintain market balance and protect all parties involved.
Co-Authors Afrida, Anggrelia Handayani, Mella Junyka Widiyanti Kiagus M Dimas Cattur Raihan Kurnia Krisna Hari Kusumawaty, Mia Muhammad Fahmi MUHAMMAD FAHMI Muhammad Faris Afif Redita Wulandari Rifani Akbar Sulbahri Sabrina, Nina Utami, Dinarossi Yuni Rachmawati