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All Journal Jurnal Media Wahana Ekonomika Jurnal Manajemen Indonesia Indonesian Journal of Strategic Management MBIA AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Media Akuntansi (MEDIASI) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Ningsih, Nurul Hutami
Universitas Muhammadiyah Palembang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN CATATAN ATAS LAPORAN KEUANGAN (CALK) OLEH PENGGUNA LAPORAN KEUANGAN DAERAH DI OPD KOTA PALEMBANG Ningsih, Nurul Hutami; Welly, Welly
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 2 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i2.1178

Abstract

ABSTRACT This research aims to examine the use of  Notes to The Financial Statements to the leaders, supervisory, or agencies in regional work organization (OPD) for having a good decision function of government to obtain the valid result, so this research using three variables independent such as, education, experience, and organizational culture. The population in this research was a government agency in Palembang. Samples were selected by using purposive sampling which the criteria was the leaders, supervisory, or agencies. The results showed that the variables of education, experience, socio culture affect significantly positive on the using of Notes to The Financial Statements.
PENGARUH PENGETAHUAN TENTANG AKUNTABILITAS, TRANSPARANSI DAN PENGAWASAN TERHADAP PELAKSANAAN DAN PENATAUSAHAAN APBD BERKONSEP VALUE FOR MONEY DENGAN STANDAR AKUNTANSI PEMERINTAH (SAP) DI SKPD KOTA PALEMBANG Ningsih, Nurul Hutami
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 1 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i1.1170

Abstract

ABSTRACT This study aims to determine and analyse the effect of the knowledge on accountability, transparancy and control in the implementation and administration of APBD and the effect of government accounting standard (moderating variable) on its relation between knowledge on accountability, transparancy and control in the implementation and administration of APBD using value for money concept. The data used is primary data in form of questionairres and secondary data in form of organisational structure, vision and mission of SKPD and government institution of performance accountability report (LAKIP). This study is conducted in 29 SKPD in Palembang on 5 officers of Budget Users/User Items in each SKPD. The data analysis used is Moderated Regression Analysis (MRA) using SPSS v.23. The result shows that the knowledge on accountability (X1) and control (X3) are significant in affecting the implementation and administration of APBD using value for money (Y) concept, meanwhile the knowledge on transparancy (X2) is found to be insignificant. Meanwhile, the government accounting standard (SAP) (X4) is not significant in moderating the relation between the knowledge on accountability (X1), transparancy (X2) and Control (X3) on the implementation and administration of APBD using value for money concept (Y) and the moderating relation found is moderator predictor.  The effect of accountability (x1), transparancey (X2) and control (X3) on the the implementation and administration of APBD using value for money (Y) using Government Accounting Standard are found to be strong in which its adjusted R square is 0.774 or 77.4% meanwhile the rest 23.6% is explain by other factors outside the study
Pengaruh Kompetensi, Independensi dan Objektivitas terhadap Kualitas Audit (Studi Empiris pada Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sumatera Selatan) Fenty Astrina; Rosalina Ghazali; Darmayanti Darmayanti; Nurul Hutami Ningsih; Jakaria Mukholih
Jurnal Media Wahana Ekonomika Vol 18, No 4 (2022): Jurnal Media Wahana Ekonomika, Januari 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v18i4.7442

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi dan objektivitas terhadap kualitas audit pada Badan Pemeriksa Keuangan Provinsi Sumatera Selatan. Populasi yang digunakan dalam penelitian ini adalah 35 auditor yang bekerja di Badan Pemeriksa Keuangan (BPK)Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan program statistical program for specience (SPSS). Hasil penelitian ini menujukkan bahwa secara bersama variabel kompetensi, independensi dan objektivitas berpengaruh signifikan terhadap kualitas audit. Hal ini menunjukkan bahwa semakin tinggi kompetensi, independensi dan objektivitas yang dimiliki oleh seorang auditor maka akan semakin tinggi pula kualitas audit. Secara parsial variabel kompetensi berpengaruh negatif dan signifikan terhadap kualitas audit. Hal ini menunjukkan bahwa semakin rendah kompetensi yang dimiliki oleh seorang auditor maka akan semakin rendah pula kualitas audit. Sedangkan variabel independensi dan objektivitas berpengaruh signifikan terhadap kualitas audit. Hal ini menunjukkan bahwa semakin tinggi independensi dan objektivitas yang dimiliki oleh seorang auditor maka akan semakin tinggi pula kualitas audit yang dihasilkan. Kata Kunci :Pengaruh Kompetensi, Independensi, Objektivitas, Kualitas Audit ABSTRACT This study aims to determine the effect of competence, independence and objectivity on audit quality at the financial audit agency of South Sumatra Province.The population used in this study was 35 auditors who worked in the Financial Audit Agency of South Sumatra province.The data analysis this study is multiple linear regression analysis, using the software program SPSS for Windows. The results of this study indicate that the variables of competence, independence and objectivity have a significant effect on audit quality.This shows that the higher the competence, independence and objectivity of an auditor, the higher the audit quality.Partially, the competency variable has a negative and significant effect on audit quality. This shows that the lower the competence possessed by an auditor, the lower the audit qualityWhile the variables of independence and objectivity have a significant effect on audit quality. This shows that the higher the independence and objectivity of an auditor, the higher the audit quality Keywords: Effect of Competence, Independence,Objectivity, Audit Quality.
PENGARUH JUMLAH PENDUDUK TERHADAP BELANJA MODAL MELALUI PAD, DAU, DAN DAK SEBAGAI VARIABEL INTERVENING Pertamaya Sari; Nurul Hutami Ningsih
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.v12i2.9311

Abstract

This research is aimed at finding out the influence of total population toward capital expenditure trough local revenues, general allocation fund as an intervening variable in Regencies/Towns in South-Sumatera Provinces. This research used secondary data, obtained from Central Bureau of Statistics and Directorate General of Financial Considerations, 2014-2016. The population of this research was 11 regencies/town in South-Sumatera Province. The techniqnue of analyzing the data was through descriptive statistics, simple liner regression, hypothesis test (Ttest), determination analysis and correlation as well as path analysis and sobel test. The result showed that total population had positive significant influence toward capital expenditure, and had no significant influence toward fund alloction through local revenues as an intervening variable. In practice, total population had negative,not significant influence toward general fund allocation, and total population had positive influence of capital expenditure toward specific fund allocation as an intervening variable.
Pengaruh Profitabilitas, Likuiditas dan Biaya Operasional Terhadap Pajak Penghasilan Badan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Nurul Hutami Ningsih; Aprianto Aprianto; Evi Solehayana
Jurnal Media Akuntansi (Mediasi) Vol. 5 No. 1 (2022): Jurnal Media Akuntansi (MEDIASI), September 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v5i1.9369

Abstract

ABSTRACT The formulation of the problem in this study is how the effect of profitability, liquidity and operating costs on corporate income tax. This study aims to determine the effect of profitability, liquidity, operating costs on corporate income tax. The type of research used is associative. The data used is secondary data. The sample in this study is from the annual reportt of manufacturing companies in the consumer goods industry sub-sector for the 2018-2020 period as many as 22 companies. The data collection technique is documentation. The data analysis method in this study is quantitative. The results of this study were assisted by the Statistical Program For Special Science (SPSS). The results show that profitability has an effect on corporate income tax, liquidity has an effect on corporate income tax, operational costs have an effect on corporate income tax in manufacturing companies in the consumer goods industry sub-sector listed on the Indonesian stock exchange for the 2018-2020 period.  Keywords: Profitability, liquidity , operating expenses, corporate income tax.  ABSTRAK Rumusan masalah  dalam penelitian ini adalah bagaimana pengaruh profitabilitas, likuiditas dan biaya operasional terhadap pajak penghasilan badan. Penelitian ini bertujuan untuk mengetahui pengaruh dari profitabilitas, likuiditas, biaya operasional terhadap pajak penghasilan badan. Jenis penelitian yang digunakan adalah asosiatif. Data yang digunakan adalah data sekunder. Sampel dalam penelitian ini adalah dari annual report tahunan perusahaan manufaktur sub sektor industri barang konsumsi periode 2018-2020 sebanyak 22 perusahaan. Teknik pengumpulan data adalah dokumentasi.metode analisis data dalam penelitian ini adalah kuantitatif. Hasil penelitian ini dibantu oleh Statistical Program For Special Science (SPSS). hasil penelitian menunjukkan bahwa ptofitabilitas berpengaruh terhadap pajak penghasilan badan, likuiditas berpengaruh terhadap ppajak penghasilan badan, biaya operasional berpengaruh terhadap pajak penghasilan badan pada perusahaan manufaktur  sub sektor industri barang konsumsi yang terdaftar di bursa efek indonesia periode 2018-2020. Kata Kunci: Profitabilitas, likuiditas, biaya operasional, pajak penghasilan badan
Determinants Affecting the Dental Care Decision at Dental Clinics in Bandung Yogi Suprayogi; Ratih Hurriyati; Puspo Dewi Dirgantari; Nurul Hutami Ningsih
Jurnal Manajemen Indonesia Vol 22 No 3 (2022): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v22i3.4304

Abstract

The business development of dental clinics in the city of Bandung is growing rapidly along with public awareness of the importance of dental health. There has been a decrease in income at dental clinics in Bandung due to the pandemic in the last two years and similar business competition, so researchers want to help and find out what variables influence people's decisions in choosing a dental clinic. This research aimed at examining the effect of sales promotion, lifestyle, and price discount variables on dental care decisions at dental clinics in Bandung. The data were taken from 105 respondents who had experience having dental care at the dental clinics in Bandung by using online questionnaires. The analysis technique used multiple linear regression. The results showed that there was an influence of sales promotion, lifestyle, and price discount variables if they were combined simultaneously, on dental care decisions at the dental clinic in Bandung, but if it was seen partially, the price discount variable did not affect the decision to have dental care at dental clinics in Bandung. This research also proved that sales promotion and lifestyle had a positive and significant impact on dental treatment decisions at dental clinics in Bandung. The findings were further discussed in this research. Keywords—sales promotion; lifestyle; price discount; purchasing decision; dental clinics.
Penentuan Harga Opsi Put dan Call Terhadap Saham Nokia dengan Menggunakan Model Black-Scholes Yogi Suprayogi; Nugraha Nugraha; Maya Sari; Nurul Hutami Ningsih
Indonesian Journal of Strategic Management Vol 5, No 2 (2022): Indonesian Journal of Strategic Management
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijsm.v5i2.7285

Abstract

Options are a derivative instrument. High volatility makes options an attractive investment. Volatility can describe risk or gain. Volatility describes the probability of a stock's price over a period of time. Nokia is the code used in the stock of Nokia Corporation. The research method used in this research is descriptive method. The price of the call option premium is determined by using the Monte Carlo simulation method. The data used is Nokia stock data, with the determination of the 3 month put option expiration period from October 2020 to October 2021.          In this study, the recommended or non-recommended stocks were found in the buy and sell options with several option prices (last price) on both options. The researcher uses the black scholes model and it is found that Nokia shares are considered attractive to choose and become a recommendation for both buy and sell options for investors. Further findings can be seen in this study.
Pengaruh Sistem Akuntansi Manajemen terhadap Pengendalian Kualitas Produk dengan Ketidakpastian Lingkungan sebagai Variabel Moderating pada PT. Sinar Sosro KPB Palembang Nurul Hutami Ningsih; Fenty Astrina
MBIA Vol 19 No 2 (2020): MBIA
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i2.832

Abstract

Various problems that occur related to the use of a management accounting system (SAM) that has not been maximized resulted in a decrease in product quality that is influenced by various conditions of environmental uncertainty. This study aims to determine and analyze the effect of broad scope, timeliness, aggregated and integrated SAM on product quality control with environmental uncertainty as a moderating variable at PT. SINAR SOSRO KPB PALEMBANG. The results of this study indicate that partially it is known that SAM Broad Scope, SAM Aggregated, and SAM Integrated significantly influence Product Quality Control, whereas SAM Timelines does not significantly affect the variable Quality Control. Simultaneously it is known that SAM Broad Scope, SAM Timeliness, SAM Aggregated, and SAM Integrated significantly influence Product Quality Control. Partially, it is known that Environmental Uncertainty does not significantly moderate the relationship between SAM Broad Scope, SAM Timeliness, SAM Aggregated, and SAM Integrated on Product Quality Control, and all moderation relationships what happens is the moderator predictor. The influence between SAM Broad Scope, SAM Timeliness, SAM Aggregated, and SAM Integrated significantly influence Product Quality Control with Environmental Uncertainty proved to be strong where Adjusted R Square value of 0.684 or 68.4% while the remaining 31.6% is explained by other factors outside the research model. Abstrak Berbagai permasalahan yang terjadi terkait penggunaan sistem akuntansi manajemen (SAM) yang belum maksimal mengakibatkan penurunan kualitas produk yang dipengaruhi oleh berbagai kondisi ketidakpastian lingkungan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh cakupan luas, ketepatan waktu, agregat, dan SAM terintegrasi terhadap pengendalian kualitas produk dengan ketidakpastian lingkungan sebagai variabel moderasi pada PT. SINAR SOSRO KPB PALEMBANG. Hasil penelitian ini menunjukkan bahwa secara parsial diketahui bahwa SAM Broad Scope, SAM Aggregated dan SAM Integrated berpengaruh signifikan terhadap Product Quality Control, sedangkan SAM Timelines tidak berpengaruh signifikan terhadap variabel Quality Control. Secara simultan diketahui bahwa SAM Broad Scope, SAM Timeliness, SAM Aggregated dan SAM Integrated berpengaruh signifikan terhadap Pengendalian Kualitas Produk. Secara parsial diketahui bahwa ketidakpastian lingkungan tidak secara signifikan memoderasi hubungan antara SAM Broad Scope, SAM Timeliness, SAM Aggregated dan SAM Integrated, terhadap pengendalian kualitas produk, dan semua hubungan moderasi yang terjadi adalah moderator predictor. Pengaruh SAM Broad Scope, SAM Timeliness, SAM Aggregated dan SAM Integrated berpengaruh signifikan terhadap Pengendalian Kualitas Produk dengan Ketidakpastian Lingkungan terbukti kuat dimana nilai Adjusted R Square sebesar 0.684 atau 68.4% sedangkan sisanya sebesar 31.6% dijelaskan oleh faktor lain di luar penelitian. model. Kata kunci: SAM Broad scope, SAM Timeliness, SAM Aggregated, SAM Integrated, Ketidakpastian Lingkungan, Pengendalian Kualitas Produk.
KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, DAN RISIKO AUDIT TERHADAP FEE AUDIT Ningsih, Nurul Hutami; Darmayanti, Darmayanti; Asterina, Fenty; Afrida, Anggrelia; Suprayogi, Yogi
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.v9i1.7284

Abstract

This research was conducted to determine the relationship between company complexity, company size, and audit risk on audit fees in manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange for the 2018-2022 period using secondary data, namely annual financial report data of industrial sector manufacturing companies. basics and chemistry. The type of research used is associative research. The population in this study was 75 companies and the samples taken were 17 companies. The data collection technique used is documentation. The data analysis method in this research is quantitative analysis using several techniques, namely classical assumption testing, multiple linear regression analysis, coefficient of determination and hypothesis testing assisted by data processing applications, namely Statistical Product And Service Solutions (SPSS). The results show that company complexity, company size, and audit risk influence audit fees.
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.
Co-Authors Afrida, Anggrelia Amelia, Lita Aprianto Aprianto Asterina, Fenty Darmayanti Darmayanti Darmayanti Darmayanti Evi Solehayana Fenty Astrina Jakaria Mukholih Kurnia Krisna Hari Maya Sari MUHAMMAD FAHMI Nugraha Nugraha Pertamaya Sari Puspo Dewi Dirgantari Qodri, Renaldi Ratih Hurriyati Rosalina Ghazali Sabrina, Nina Sari, Anita Novita Welly, Welly Yogi Suprayogi Yogi Suprayogi Sugandi