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All Journal Journal of Economic, Bussines and Accounting (COSTING) MBIA AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Abdimas Musi Charitas Majalah Ilmiah Manajemen International Journal of Economics, Business and Innovation Research Asian Journal of Management, Entrepreneurship and Social Science Sriwijaya Accounting Community Services
Relasari, Relasari
Universitas Sriwijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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PENGARUH AUDIT TENURE , REPUTASI KAP, DISCLOSURE,UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) TAHUN 2011-2015 Okkidaya Prima Putra; Harun Delamat; Relasari Relasari
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.v10i1.8807

Abstract

This research is to check the effect of audit tenure, accounting firm reputation, disclosure, company size, and prior year audit opinion to going concern audit opinion. This research was using samples of manufacturing industry. They were listed on the Indonesian Stock Exchange in 2011-2015. Based on method purposive sampling, research samples total are 80 financial statements. Hypothesis in this research used logistic regression.This research indicated that profitability had significant effect on the going concern audit opinion. Profitability had significant value of 0,036 below 0,05. Audit tenure, accounting firm reputation, disclosure and company size did not have significant effect on the going concern audit opinion.
ANALISIS SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASET DAERAH (PPKAD) KABUPATEN LAHAT Restu Inayah; Arista Hakiki; Relasari Relasari
AKUNTABILITAS Vol 10, No 2 (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.v10i2.8892

Abstract

This research discussed about the analysis of regional management information system (SIMDA) for finance at Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah) (PPKAD) of Lahat Regency. Data Analysis method used in this research was the qualitative descriptive with the system approach a decipherment from an information system, which is accrual based SIMDA for Finance into part of the components (with the purpose) to identify and evaluate problems, chances, ,obstacles, and needs thus recommendation can be suggested.The result of the research showed that there are excellences, limitations, and internal controls on the regional management information system (SIMDA) for finance at Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (PPKAD) of Lahat Regency.
PENGARUH DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT Hadi Budiman; Yusnaini Yusnaini; Relasari Relasari
AKUNTABILITAS Vol 11, No 2 (2017): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v11i2.8935

Abstract

This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that mean all of 43 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Palembang.  The data analysis technique used was multiple regression spesifcally due professional care and accountability as independent variable, audit quality as dependent variable.The results showed that due professional care and accountability influenced audit quality partially. This research is concluding that due professional care and accountability influence  audit quality simultaneous.
The Effect of Net Income, Company’s value, Sales growth and Institutional Ownership on The Dividend Policy of Syariah Stocks and Common stocks listed in BEI in 2013-2015 Maya Matofani; Taufiq Taufiq; Rela Sari
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 4 (2021): OKTOBER
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i4.263

Abstract

This empirical study aims to examine The effect of Net Income, Company’s value, Sales growth and Institutional Ownership on The Dividend Policy of Syariah Stocks and Common stocks listed in BEI in 2013-2015. The sampling method used is purposive sampling amounted to 50 samples that consist of 30 syariah stocks and 20 common stocks. Multiple regression analysis and chow test are used as data analysis method. The results of F test shows that simultaneously, net income, company’s value, sales growth and institutional ownership affect the dividend policy on both syariah and common stocks. However, when tested partially, on syariah stocks, only net income and sales growth that have positive effect on the dividen policy while on common stocks, only net income and company’s value have positive effect on the policy. From the chow test result, it shows that there is a difference between the effect of net income, company’s value, sales growth and institutional ownership on the dividen policy of syariah stocks and common stocks..
STRATEGI-STRATEGI DALAM MENGONTROL CASH FLOW DI ERA PANDEMI BAGI PELAKU UMKM DAN MASYARAKAT DESA KERINJING Dwi Rini; Kencana Dewi; Relasari; Eka Rostartina; Abdulrohman
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 9 No 3 (2020): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.487 KB) | DOI: 10.58437/mim.v9i3.42

Abstract

Cash Flow merupakan kegiatan merencanakan keuangan terkait transaksi cash inflow dan cash outflow yang digunakan selama periode akuntansi tertentu yang dihasilkan dari kegiatan operasi, investasi dan pendanaan. Tujuan kegiatan pengabdian yang ingin dicapai adalah memahami pengetahuan dasar terkait financial controlling, termasuk cara kerja cash flow secara lebih komprehensif kepada pelaku UMKM dan masyarakat desa di Desa Kerinjing. Metode pelaksanaan kegiatan pengabdian pada masyarakat ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Temuan pengabdian ini adalah pengelolaan cash flow pemilik usaha tidak balance antara cash inflow dan cash outflow sehingga terlihat nilai pengeluaran yang membengkak. Akibatnya bisa menyebabkan kerugian usahanya. Uang kas biasanya dikeluarkan untuk membeli bahan baku, menggaji karyawan dan pengeluaran lain. Semenjak era pandemi ini, penggunaan uang kas digunakan belanja sehari-hari rumah tangga, pembayaran biaya pendidikan dan biaya transportasi. Diharapkan pelaku UMKM harus menyiapkan langkah efisiensi seperti menurunkan produksi barang/jasa, mengurangi jam kerja dan jumlah karyawan dan saluran penjualan/pemasaran.
PELATIHAN PENYUSUNAN ANGGARAN KAS BAGI HOME INDUSTRI MAKANAN DAN MINUMAN DI KOTA PALEMBANG Efva Gozali; Rela Sari; Ruth Samantha Hamzah; Asfeni Nurullah
Jurnal Abdimas Musi Charitas Vol. 6 No. 2 (2022): Jurnal Abdimas Musi Charitas Volume 6, Nomor 2, Desember 2022
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v6i2.712

Abstract

This community service activity aims to determine the importance of budgeting, types and functions of cash, the purpose of preparing a cash budget, sources and uses of cash, factors that influence the preparation of a cash budget, the application of budgeting and cash budgeting methods to the Home Industry of Food and Beverage in Palembang City, of South Sumatra. The method used is lectures and discussions accompanied by the provision of simulations and mentoring for four months (August – November 2022). The visit was in the form of providing training materials which were given three times at different times. The results of this activity indicate that after being given training the Home Industry of food and beverage with knowledge of cash is accompanied by how to prepare and implement it.
Improving Taxpayer Compliance Through Behavioral Approach Nilam Kesuma; Patmawati Patmawati; Rela Sari; Nur Khamisah
AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i2.21371

Abstract

This research will be conducted to find out more about taxpayer compliance in terms of a behavioral approach using the Theory of Planned Behavior (TPB) using three indicators, namely attitudes towards behavior, subjective norms, and behavioral control. The data used is primary data obtained directly from individual taxpayers in the KPP Madya Palembang as respondents by using questionnaires distributed to 130 respondents. The sampling technique used is non-probability sampling with purposive sampling method. The results showed that there was a significant influence partially or simultaneously on attitudes, behavior, subjective norms, and behavioral control
Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Leverage Dan Opini Auditor Terhadap Audit Report Lag Eka Meirawati; Relasari Relasari; Anton Indra Budiman; Iwan Efriandy
MBIA Vol 21 No 3 (2022): 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/mbia.v21i3.2131

Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of profitability, solvency, liquidity, firm size, leverage, and auditor's opinion on audit report lag. The type of data used in this study is secondary data in the form of the company's annual financial reports. The research population is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Number of property and real estate sector companies listed on the Indonesia Stock Exchange during 2017-2020. totaling 65 companies. The method used is a non-probability sampling technique which means it is a technique that does not provide equal opportunities for all elements or parts of the population to be selected as samples. The analytical technique used is multiple linear regression analysis using the SPSS program. with the results of his research that profitability, company size, and auditor's opinion have an effect on audit report lag. Keywords: Audit Report Lag, Profitability, Solvency, Liquidity, Company Size, Auditor Opinion Abstrak Penelitian ini bertujuan untuk menganalisa dan memperoleh bukti empiris mengenai pengaruh profitabilitas, solvabilitas, likuiditas, ukuran perusahaan, leverage,dan opini auditor terhadap audit report lag. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan. Populasi penelitian adalah semua perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020. Jumlah Perusahaan sektor porperty dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2020. berjumlah 65 perusahaan. Metode yang digunakan adalah teknik nonprobability sampling yang berarti merupakan teknik yang tidak memberi peluang yang sama untuk semua unsur atau bagian populasi untuk dipilih menjadi sampel.Teknik analisis yang digunakan adalah uji analisis regresi linear berganda dengan menggunakan program SPSS, dengan hasil penelitiannya bahwa profitabilitas, ukuran perusahaan, dan opini auditor berpengaruh terhadap audit report lag Kata Kunci : Audit Report Lag, Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Opini Auditor
The Effect of Regional Independence and Dependence on Financial Sustainability in Government in South Sumatra Province Dwi Rika Khairunisa; Yulia Saftiana; Rela Sari
International Journal of Economics, Business and Innovation Research Vol. 3 No. 04 (2024): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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

Abstract

This research is a research conducted with the aim of finding out how Regional Independence and Regional Dependence have an impact on Financial Sustainability. Goal Setting Theory emphasizes the importance of the relationship between goals and performance. This study is a quantitative research using a sample of 17 districts/cities based on data from the central E-PPID website of the Financial Audit Authority of the Republic of Indonesia, namely e-ppid.bpk.go.id. The results of this study show that regional independence and regional dependence have an effect on financial sustainability.
The Effect of Tax Avoidance and Sustainability Reporting on Company Value in Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange in 2018 – 2022 Novi Oktaviani; Tertiarto Wahyudi; Rela Sari
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

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

Abstract

The purpose of this study is to find out how tax avoidance and Sustainability Reporting have an impact on the value of companies in consumer goods companies listed on the IDX from 2018 to 2022. One type of quantitative research, this research tests hypotheses for each variable. This study uses sample withdrawal by purposive or authoritative sampling techniques; The number of company samples taken in this study was 31 companies, which had been observed for 5 years. This study uses quantitative data processed from the Indonesia Stock Exchange (IDX). Descriptive statistical tests, classical assumption tests, and hypothesis tests are used to test the hypothesis owned. The analysis was carried out using the IBM SPSS statistical program. The results of the study show that tax avoidance and good Sustainability Reporting can affect the value of a company. Thus, the existence of tax avoidance and good Sustainability Reporting in a company can affect good value for the company.
Co-Authors Abdulrohman Anton Indra Budiman Arista Hakiki Asfeni Nurullah Dwi Rika Khairunisa Dwi Rini Efva Gozali Gozali, Efva Octavina Donata Hadi Budiman Hamzah, Ruth Samantha Harun Delamat Iwan Efriandy Kencana Dewi Khamisah, Nur maya Matofani Meirawati, Eka Nilam Kesuma Novi Oktaviani Okkidaya Prima Putra Patmawati Patmawati Restu Inayah Rostartina, Eka Tertiarto Wahyudi Yoga Yuniadi Yulia Saftiana Yusnaini Yusnaini Yusnaini