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All Journal Eksistansi INTEKNA Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Bakti Cendana: Jurnal Pengabdian Masyarakat Pengmasku Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Journal of Applied Accounting Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) JIMEKA
Evada Dewata Dewata
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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PENYUSUNAN LAPORAN KEUANGAN TERKOMPUTERISASI PADA PONDOK PESANTREN MA’ARIFUL ULUM Purnama Sari; Dewata, Evada; Kadarwati, Sari; Wilianto, Haris; Jauhari, Hadi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765457

Abstract

This service aims to assist the Ma'ariful Ulum Islamic Boarding School in preparing computerized financial reports in accordance with ISAK 35. This Islamic boarding school has not prepared financial reports according to ISAK 35 due to lack of understanding in the field of accounting regarding applicable accounting standards. Data collection was done by interviewing techniques (interviews) and observations on the financial data recording of the Ma'ariful Ulum Islamic Boarding School. The data used are primary data in the form of interviews with the treasurer of the lodge and secondary data in the form of financial data consisting of cash income and expenditure in 2021. The results of this service are the preparation of computerized financial reports using Microsoft Excel consisting of Statements of Financial Position, Comprehensive Income Statements , Statement of Changes in Net Assets, Statement of Cash Flows, and Notes to Financial Statements. This service is considered very useful in terms of preparing financial reports quickly and accurately. In addition, this service is expected to run well and be used in the future. Keywords: Financial Statement, ISAK 35, Computerized
Perhitungan Metode Activity Based Costing untuk Menentukan Tarif Kamar Rawat Inap pada RSUD HAMBA Kabupaten Batanghariupaten Batanghari Rahmadani, Anjeli Putri; Dewata, Evada; Firmansyah, Firmansyah
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10061081

Abstract

This community service activity aims to determine inpatient room rates at HAMBA Hospital using the ABC method and to compare the rates set by the hospital using the traditional costing method with ABC. The method of implementing the activity begins with interviews and data analysis in the field with the HAMBA Regional Hospital in Batanghari Regency, the planning and financial divisions and the medical records section. The results of the calculation of the ABC method show that there are distorted costs (undercosting and overcosting). Class I, class II, and class III room rates experienced undercosting, while VIP class experienced overcosting. In the traditional method, the overhead costs for each product are only charged to one cost driver. While the ABC approach explains the cost of each room based on the consumption of each activity and the overhead costs for each product are assigned to various cost drivers, thus making the calculation of the ABC method given in setting inpatient room rates more accurate and precise. Key Word: Activity Based Costing method, inpatient rates
PENGARUH PENDAPATAN DAN BELANJA TERHADAP FINANCIAL SUSTAINABILITY PEMERINTAH PROVINSI DI INDONESIA Marshella, Ida; Dewata, Evada; Indriasari, Desi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i4.32579

Abstract

Financial Sustainability (FS) fluctuates in each period in provincial governments in Indonesia in 2019-2022. This indicates that there are variations in the level of adequacy and stability of public services provided by the provincial government. It also shows variations in the level of adequacy and stability of public services felt by the community. This study aims to determine Revenue and Expenditure on Financial Sustainability in Provincial Governments in Indonesia for the 2019-2022 Period. The independent variable is Revenue and Expenditure and the dependent variable is Financial Sustainability. The population in this study was 34 Provincial Government financial reports over 4 years so a sample of 136 provincial government financial reports in Indonesia was obtained. This study uses multiple regression analysis methods using the Eviews-12 application. The type of research conducted is casually associative with Goal Setting theory. The results of this study state that Revenue and Expenditure affect Financial Sustainability in Provincial Regional Governments in Indonesia for the 2019-2022 Period. Province in Indonesia 2019-2022 Period. With an R2 value of 87.07%.
The Readiness for Implementation of Financial Management Patterns of Regional Public Services Agency at Public Health Center Dewata, Evada; Jauhari, Hadi
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.221

Abstract

The purpose of the study is to determine the readiness of Lais public health center and Teluk Kijing public health center of Musi Banyuasin District, South Sumatra Indonesia, in managing finances of regional public service agencies (BLUD). Time of research from March-July 2021. Used the types of descriptive qualitative research to review the documents, observation, and in-depth interviews to the research subject as many as 10 (ten) informants. The triangulation technique is used in testing the validity of the data. The research result showed that Lais public health center and Teluk Kijing public health center were ready to implement the financial management pattern of BLUD, which can be seen from the results of input analysis, process, and output from the analysis of stakeholder, related commitment, knowledge and responsibilities, funding (money), infrastructure (materials) and methods, in addition, substantive requirements, technical requirements, and administrative requirements have been carried out. The results of this study have implications related to the preparation and continuation of the implementation of the BLUD Public Health Center financial management pattern. Based on its limitation, it is still possible for other local governments who have the same contextual conditions to use these results as an input when preparing the BLUDs financial management pattern.
Co-Authors Amrie Firmansyah Aprianti, Siska Aprianti, Siska Artha, Sandrin Azzura, Meisya Cahyani, Annisa Dwi Desmarani, Astri Febrianti, Devi Firmansyah Firmansyah Firmansyah Firmansyah Periansya Fithri, Eka Jumarni Frymaruwah, Edwin Hijria, Eka Nurfa Husna, Anisyah Latifatul Indra Satriawan Indriasari, Desi Ismiyanti, Ismiyanti Jauhari, Hadi Jumarni, Eka Kadarwati, Sari Kusnadi, Mutiara Dwi Lestari, Tifani Dwi Marshella, Ida Mayasari, Riana Mubarok, M Husni Natoen, Ardiyan Nurhasanah Nurhasanah Nurul Mahmudah, Nurul Pramatitoadi, Muhammad Robby Puji Wibowo Purnama Sari Putra, Muhammad Dwi Putri, Nurhalizah Rahmah Rahmadani, Anjeli Putri Raiyan, Ravena Ar Sandrayati Saputri, Ulfah Tika Suliyatini, Mita Sururi Sururi, Sururi Wilianto, Haris Yevi Dwitayanti Yuliana Sari Yuliana Sari