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All Journal Jurnal Promosi Pendidikan Ekonomi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) International Journal of Nursing and Health Services (IJNHS) MBIA Jurnal Riset Terapan Akuntansi Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB) The Es Accounting and Finance West Science Journal Economic and Entrepreneurship West Science Accounting and Finance IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Aprianti, Siska
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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MODEL MEDIASI MOTIVASI KERJA PADA PENGARUH GAYA KEPEMIMPINAN DAN BEBAN KERJA TERHADAP KEPUASAN KERJA Kusmana, Agus; Ali, Syarif; Husniati, Renny; Supriadi, Yudi Nur; Aprianti, Siska
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 1 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i1.520

Abstract

This study aims to analyse the impact of leadership style and workload on job satisfaction, with work motivation serving as a mediating variable among employees of XYZ Institution. The research employs a quantitative approach, utilizing Structural Equation Modelling (SEM) and analysed using Smart PLS version 4.0 software. The sample consists of 40 employees selected through purposive sampling. The findings reveal that leadership style positively and significantly influences job satisfaction, while workload also has a significant effect on job satisfaction. Furthermore, work motivation mediates the relationship between leadership style and job satisfaction, as well as between workload and job satisfaction. Additionally, work motivation directly and significantly affects job satisfaction. This study contributes both theoretically and practically by highlighting the importance of effective leadership, optimal workload management, and enhanced work motivation in promoting employee job satisfaction. The novelty of this study lies in examining the role of work motivation mediation in the relationship between leadership style, workload, and employee job satisfaction in Institution XYZ of the Ministry of Finance of the Republic of Indonesia, which provides new insights into how work motivation can strengthen or reduce the influence of these factors in the context of the public sector in Indonesia. The findings serve as a foundation for developing managerial policies aimed at improving employee well-being and organizational performance within XYZ Institution
Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Wilayah Samsat Palembang IV Fatama, Dinda Nafilah; Faridah, Faridah; Aprianti, Siska
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5337

Abstract

The purpose of this study was to determine the effect of Tax Whitening, Samsat Around, Taxpayer Awareness and Taxpayer Knowledge on Taxpayer Compliance for Motorized Vehicles in Palembang IV City. The study population consists of all motorized vehicle taxpayers totaling 407,498 motorized vehicle taxpayers in the Palembang IV Samsat Region. Accidental sampling is the sample method used. Using the Slovin formula, the sample size was determined to be 100. Each sample was asked if they were willing to complete the questionnaire. SPSS software was used to perform multiple linear regression analysis on the data. Based on the results of the analysis, it is evident that tax bleaching, mobile samsat and taxpayer knowledge partially increase the compliance of WPKB in the Palembang IV Samsat area. Meanwhile, taxpayer awareness has no effect on WPKB compliance in the Palembang IV Samsat area.
Smoked Fish Business Development Strategy in Banyuasin Regency, South Sumatera Province Miskiyah, Neneng; Lupikawaty, Marieska; Aprianti, Siska; Andriyani, Titi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.4106

Abstract

Business development is carried out to improve quality and competitiveness to obtain more profits. Analysis of Strengths, Weaknesses, Opportunities, and Threats can help Panca Jaya smoked fish business to analyze how business development strategies must be implemented and appropriate because in carrying out this business Panca Jaya experiences ups and downs in this business. The method used is SWOT analysis and SWOT matrix. The results showed that Panca Jaya's smoked fish business was in the type I quadrant, where this position indicated that the smoked fish business was in strong condition and had many opportunities. The right strategy in developing the Panca Jaya smoked fish business is to utilize product quality which can be used as a superior commodity by utilizing abundant raw materials. Sungai Rengit Village, Banyuasin Regency can become one of the largest smoked fish business centers in the province of South Sumatra.
FAKTOR-FAKTOR YANG MEMPENGARUHI FISCAL STRESS PROVINSI DI SUMBAGSEL Junita, Putri; Martini, Rita; Aprianti, Siska
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 13, No 1 (2025): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v13i1.11057

Abstract

Penelitian ini berfokus mencari tahu dampak akibat adanya Ketergantungan Keuangan, Pertumbuhan PDRB, dan Belanja Operasi terhadap Fiscal Stress. Penelitian ini menggunakan metode pendekatan kuantitatif. Sampel penelitian ini yaitu provinsi di SUMBAGSEL yang terdiri dari 5 provinsi dari tahun 2013-2022. Data penelitian bersumber dari Laporan Keuangan Pemerintah Daerah (LKPD) provinsi di SUMBAGSEL tahun 2013-2022. Teknik analisis yang dipakai yaitu analisis SEM PLS dengan bantuan software SmartPLS 4.0. Berdasarkan hasil pengujian r-square variabel Ketergantungan Keuangan, Pertumbuhan PDRB, dan Belanja Operasi secara bersamaan berpengaruh terhadap Fiscal Stress. Hasil pengujian path coefisients variabel Ketergantungan Keuangan dan Pertumbuhan PDRB secara langsung berpengaruh signifikan terhadap fiscal stress. Sedangkan Belanja Operasi secara langsung tidak berpengaruh terhadap fiscal stress. 
FRAUD TRIANGLE PADA PEMERINTAH PROVINSI DI INDONESIA Wulandari, Desi; Oktarida, Anggeraini; Aprianti, Siska
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15322182

Abstract

This study was conducted to analyze the effect of pressure, opportunity, and rationalization factors, each of which is measured using the independent variables of regional autonomy, audit opinion, and employee expenditure ratio on fraud in provincial governments in Indonesia. The research data is secondary data derived from the Audit Report (LHP) on the Provincial Government Financial Report (LKPD) and the District Court's decision in 2018-2022. The research population includes 38 provinces in Indonesia with a total unit of analysis (sample) determined as much as 154 data through purposive sampling technique. The data were collected using documentation techniques which were then analyzed through panel data regression using the EViews 12 application. This study found that regional autonomy has a positive effect on fraud. Employee expenditure ratiohas a negative effect on fraud. Meanwhile, audit opinion does not affect fraud. This study provides information that local governments should be able to tighten internal supervision in line with the implementation of regional autonomy and be aware of various actions that can become pressure, opportunities, and rationalizations to commit fraud. Keywords: Fraud, Regional Autonomy, Audit Opinion, Employee Expenditure Ratio
Effect of Breast Cancer Detection Application on Improving Knowledge of Early Detection of Breast Cancer (BSE) among Adolescents Aprianti, Siska; Erika; Didi Kurniawan
International Journal of Nursing and Health Services (IJNHS) Vol. 5 No. 5 (2022): International Journal of Nursing and Health Services (IJHNS)
Publisher : Alta Dharma Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35654/ijnhs.v5i5.637

Abstract

Background: Breast cancer is one of the most common cancers women suffer, especially in adolescents and young adults. Objective: This study aims to determine the effect of the application of early detection of breast cancer to increase knowledge about early detection of breast cancer in adolescents. Method: This study used a pre-experimental design with a one-group pre-test post-test design approach. The study sample amounted to 100 respondents with sampling using a purposive sampling technique. The analysis used was bivariate and gene analysis using Wilcoxon. Result: The characteristics of the majority of respondents are middle-aged adolescents 15 to 17 years (91%), have never received education about breast cancer and how to prevent it (73%), and the level of knowledge about breast cancer is sufficient (54). The Wilcoxon alternative test results compared the knowledge level before, and after using an Android-based breast cancer early detection application obtained p value = 0.000 < (0.05). Conclusion: In conclusion, this study has an effect of early detection of breast cancer in increasing knowledge about the early detection of breast cancer in adolescents. Recommendation: The results of this study are expected to increase knowledge about breast health education through an Android-based early detection application for breast cancer in adolescents that can apply to the implementation of nursing. Researchers suggest that future researchers can use creativity so that this research can attract more respondents' attention and be able to increase the knowledge of adolescents
DETERMINAN PENCEGAHAN KECURANGAN DALAM ALOKASI DANA DESA Falisa, Devina Dian; Aprianti, Siska; Sarikadarwati
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17443259

Abstract

This study aims to examine the extent to which village apparatus competence, employee morality, internal control systems, and organizational culture influence fraud prevention efforts in the management of village funds in Gunung Megang District, Muara Enim Regency, covering 13 villages in 2025. The sampling was conducted using a saturated sampling technique, while the primary data were collected through questionnaires. Data analysis was performed using multiple linear regression with the assistance of SPSS version 26. The research findings indicate that, partially, village apparatus competence and internal control systems have a significant negative effect on fraud prevention, whereas apparatus morality and organizational culture have a significant positive effect. Simultaneously, these four variables together contribute a significant positive impact of 69.9% toward fraud prevention in the management of village funds. Keywords: prevention of village fund management fraud, the competence of village apparatus, the morality of the apparatus, internal control systems, organizational culture.
DETERMINAN KEMANDIRIAN KEUANGAN DAERAH PEMERINTAH PROVINSI DI PULAU SUMATERA Aini, Siti Nurul; Sulaiman, Sulaiman; Aprianti, Siska
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3320

Abstract

Introduction: Regional financial “independence is an essential indicator in measuring the ability of local governments to finance government implementation and development independently without relying on transfer funds from the central government. In the province of Sumatra Island, achieving financial independence remains a challenge due to a significant reliance on balance funds. This research aims to analyse the effect of the Balance, Capital Expenditure, Leverage, and Government Size Fund on regional financial independence in 10 provinces on Sumatra Island during the 2019-2023 period. Methods: The method used is quantitative research with panel data, analysed using the Fixed Effects Model (FEM) in E-Views 13.Results: Research indicates that the Balance Fund significantly adversely affects regional financial independence, suggesting that dependence on central funds reduces fiscal autonomy. On the other hand, Capital Expenditure has a significant positive influence, suggesting that local governments' investment in productive asset development can foster greater budgetary independence. The government's leverage and size variables did not have a significant effect, indicating the need to improve debt and asset management to impact regional financial independence positively. The discussion of the results links these findings to agency theory, highlighting the conflict of incentives between central and local governments and the importance of proper incentives to promote fiscal independence.” This study concluded that strengthening local revenue and optimising capital expenditure are the primary keys to increasing regional financial independence on Sumatra Island. Keywords: Regional Financial Independence, Balanced Fund, Capital Expenditure, Leverage, Agency Theory
The Effects of Local Government Characteristics and Audit Opinion on the Performance of District and City Governments in Indonesia Dewata, Evada; Jauhari, Hadi; Aprianti, Siska; Hijria, Eka Nurfa
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i2.9057

Abstract

This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments
Exploration of Bibliometric Research in Accounting Information: Trends and Challenges Aprianti, Siska; Siregar, Sulaiman Efendi; Judijanto, Loso; Wati, Indah
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.394

Abstract

This paper explores the changing environment of research trends and problems in accounting information through a thorough bibliometric analysis. With the aid of sophisticated visualization tools such as Vosviewer and the databases Scopus and Web of Science, we examine a selected dataset of academic papers from 1963 to 2023. Within the domain, our analysis reveals topic clusters, keyword occurrences, collaborative networks, and influential works. Interdisciplinarity is highlighted by collaborative networks, which highlight the increasing convergence of accounting, finance, economics, and technology. Citation analysis identifies important works that have influenced the subject and provides insights into long-lasting contributions. Thematic clusters offer academics a way to navigate a variety of study frontiers, from the complex relationships between accounting standards and the capital market to the revolutionary impact of technology. The continuous emphasis on accounting information systems is highlighted by keyword occurrence analysis, which also reveals new themes like big data and the internet. The amalgamation of these discoveries functions as a guide for academics, professionals, and decision-makers, directing forthcoming research projects towards domains of importance, novelty, and cross-disciplinary investigation.
Co-Authors ADELIA Agus Kusmana Ali, Syarif Andriyani, Titi Az Zahra Tobing, Mutiara Bella Octarina Chatarina Umbul Wahyuni Choiruddin Choiruddin, Choiruddin Desi Indriasari Desi Wulandari, Desi Desrina Desrina Didi Kurniawan Erika Evada Dewata Dewata Falisa, Devina Dian Faridah Faridah Fatama, Dinda Nafilah Hartaty, Sri Hijria, Eka Nurfa Jauhari, Hadi Judijanto, Loso Juliyanto, Juliyanto Junita, Putri Marieska Lupikawaty Miskiyah, Neneng Oktarida, Anggeraini Renny Husniati Rosada, Adelia Sandrayati Sandrayati Sandrayati Sari, Kartika Rachma Sarikadarwati Siti Nurul Aini, Siti Nurul Sulaiman Efendi Siregar Sulaiman Sulaiman Wati, Indah Yevi Dwitayanti YUDI NUR SUPRIADI