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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 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 Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi
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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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%.
RANCANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN MENGGUNAKAN VISUAL BASIC FOR APPLICATIONS (VBA) EXCEL PADA JC CAFE Putri, Mawariani; Dewata, Evada; Hartaty, Sri
AKSIME : Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Vol 2 No 3 (2025): September
Publisher : Fakultas Ekonomi Universitas Islam Kadiri (UNISKA) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/aksime.v5i3.7720

Abstract

Perkembangan usaha dan bertambahnya jumlah pelanggan telah mendorong perusahaan untuk meningkatkan jumlah karyawan sehingga berdampak pada kebutuhan sistem penggajian. Kegiatan ini bertujuan untuk merancang sistem informasi akuntansi penggajian menggunakan Visual Basic for Applications (VBA) Excel sebagai solusi untuk meningkatkan efisiensi pengelolaan data karyawan dan sistem penggajian. Tahapan perancangan dimulai dengan mengumpulkan data yang relevan, mencakup data sekunder seperti data karyawan, data absensi, data gaji karyawan, serta data primer yang diperoleh melalui wawancara langsung dengan pemilik JC Cafe. Tahapan selanjutnya meliputi perancangan database, pembuatan form input dan laporan sebagai output sistem. Kegiatan ini dilaksanakan selama periode Maret hingga Juni 2025. Perancangan ini menghasilkan sistem informasi akuntansi penggajian menggunakan Visual Basic for Applications (VBA) Excel yang mencakup form data karyawan, form absensi, form gaji karyawan, form bukti kas keluar, laporan rekapitulasi data karyawan, laporan rekapitulasi absensi karyawan, laporan slip gaji, dan laporan bukti kas keluar. Implementasi sistem ini diharapkan dapat memperkuat sistem penggajian, pengendalian internal, mempercepat proses penggajian dan meningkatkan kesejahteraan karyawan. Dengan sistem yang terintegrasi, manajemen dapat lebih fokus pada peningkatan kualitas layanan dan pengembangan bisnis, sehingga memberikan dampak positif terhadap operasional dan perkembangan perusahan secara keseluruhan.
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 Hartaty, Sri 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, Mawariani 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