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FAKTOR- FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN PENGUNGKAPAN AKUNTANSI SDM SEBAGAI VARIABEL INTERVENING afrilia, Devi; Nafsiah, Siti Nurhayati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 2 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i2.727

Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, umur perusahaan, dan diversifikasi produk terhadap nilai perusahaan dengan mempertimbangkan pengungkapan akuntansi Sumber Daya Manusia (SDM) sebagai variabel intervening. Data diperoleh dari laporan keuangan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2019-2021. Peneliti melakukan analisis dengan metode regresi guna menguji hipotesis dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap nilai perusahaan, tetapi memiliki pengaruh positif terhadap pengungkapan akuntansi SDM. Namun, ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan, melainkan berpengaruh positif terhadap pengungkapan akuntansi SDM. Selain itu, umur perusahaan tidak berpengaruh terhadap nilai dari perusahaan, tetapi berpengaruh positif terhadap pengungkapan akuntansi SDM. Namun, diversifikasi produk tidak memiliki pengaruh signifikan terhadap nilai perusahaan maupun pengungkapan akuntansi SDM. Pengungkapan akuntansi SDM juga tidak berpengaruh terhadap nilai perusahaan. Investor lebih tertarik pada profitabilitas perusahaan daripada informasi pengungkapan akuntansi SDM. Hasil penelitian ini menyumbangkan pemahaman tentang beberapa faktor yang mempengaruhi nilai perusahaan dan pengungkapan informasi SDM terutama pada sektor makanan dan minuman di Indonesia.

Determinan Pengungkapan Akuntansi Sumber Daya Manusia (Pada Perusahaan Manufaktur di Bursa Efek Indonesia) Herliza, Bella; Nafsiah, Siti Nurhayati
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10770

Human resources (HR) play a crucial role as drivers in all corporate activities. Competent HR bring competitive advantages and add value. Human resource accounting is the process of identifying, measuring, and communicating HR data to various stakeholders. HR is considered a valuable asset to companies, as the company's vision and strategies would not succeed without quality HR. This research focuses on the manufacturing industry in the Indonesia Stock Exchange (IDX), exploring the factors influencing human resource accounting disclosure. The identified population consists of 102 manufacturing companies in the basic and chemical industry sectors listed on the IDX in 2022. The sampling method used is purposive sampling based on considerations that yield a sample of 80 manufacturing companies in the basic and chemical industry sectors. Secondary data used in this study is from the annual reports of the year 2022. Additionally, secondary data is obtained from various company websites, articles, books, and previous research as sources. In this study, the dependent variable is human resource accounting disclosure, while the independent variables are profitability, company size, institutional ownership, product diversification, and share concentration. The research findings indicate that overall, all independent variables have a significant positive influence on human resource accounting disclosure. However, when analyzed separately, variables such as profitability, product diversification, share ownership concentration, and institutional ownership do not have a significant influence on human resource accounting disclosure in manufacturing companies listed on the IDX. Only the variable of company size has a significant influence on human resource accounting disclosure. Keywords: accounting disclosure, HR accounting, human resources (HR), manufacturing industry

Pengaruh Sosialisasi SAK-EP, Tingkat Pendidikan Pemilik, dan Pemahaman Akuntansi Terhadap Implementasi SAK-EP Pada UMKM Di Kota Palembang Fernanda; Nafsiah, Siti Nurhayati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18253

The Financial Accounting Standards for Entities Without Public Accountability (SAK EP) were introduced to help micro, small, and medium enterprises (MSMEs) prepare financial statements that are simple yet in line with accounting standards. However, their implementation remains relatively low in practice. This study aims to examine the influence of socialization activities, owners’ educational background, and accounting knowledge on the implementation of SAK EP among MSMEs in Palembang City. A quantitative approach was applied using multiple linear regression analysis, with data collected through questionnaires distributed to MSME owners. The findings reveal that both the educational level of business owners and their accounting understanding significantly affect the adoption of SAK EP, whereas socialization does not have a significant impact. These results support the Theory of Planned Behavior, emphasizing that perceived behavioral control plays a crucial role in shaping accounting practices. The implication is that improving accounting literacy and providing technical training are more effective strategies than relying solely on administrative socialization to enhance the application of SAK EP. Keywords : SAK EP, MSMEs, education, accounting understanding, socialization

Pengaruh Penerapan SAK EMKM Terhadap Akses Pembiayaan Bagi UMKM Sarang Burung Walet Di Betung Kabupaten Banyuasin Nandita, Nandita; Nafsiah, Siti Nurhayati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9967

This study is motivated by the limited access to formal financing experienced by swallow’s nest MSMEs in Betung, Banyuasin Regency, which is largely caused by weak financial reporting practices. The purpose of this research is to analyze the effect of implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on financing access for MSMEs. The research employs a descriptive quantitative approach with a population of 60 swallow’s nest MSMEs in Betung, selected using purposive sampling. Data were collected through Likert-scale questionnaires and analyzed using validity and reliability tests, classical assumption tests, simple linear regression, t-test, and coefficient of determination (R²) with the assistance of SPSS. The results show that the implementation of SAK EMKM has a positive and significant effect on financing access, as indicated by a t-value greater than the t-table and a significance level below 0.05. Thus, the better the implementation of SAK EMKM, the greater the opportunities for swallow’s nest MSMEs to obtain financing from formal financial institutions.

Efektivitas Sistem Penggajian ASN, Implikasinya terhadap Kompensasi Gaji pada Satpol PP Kota Palembang Feri Santoro; Siti Nurhayati Nafsiah
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2039

This study aims to analyze the effectiveness of the Civil Apparatus (ASN) payroll system and its implications for salary compensation at the Palembang City Civil Service Police Unit (Satpol PP). The study employed a descriptive method with a qualitative approach. Data were collected through observation, interviews, documentation, and literature review conducted from March to June 2026. The findings indicate that the ASN payroll system has been implemented effectively, as reflected in the timeliness and accuracy of salary payments, accurate employee data management, system transparency, simple administrative procedures, employee satisfaction, and the system’s ability to minimize administrative errors. The effective payroll system positively affects salary compensation by improving employee welfare, increasing work motivation, strengthening discipline, and enhancing organizational productivity. However, several technical and administrative challenges remain, including delays in updating employee data, inconsistencies in attendance records, data input errors, and occasional information system disruptions. These constraints have not significantly affected the salary payment process and remain manageable. Therefore, this study recommends optimizing the payroll information system, improving employee data accuracy, strengthening internal control mechanisms, enhancing the competence of payroll management personnel, and increasing coordination among work units to further improve the effectiveness and reliability of the ASN payroll system.

Efektivitas Sistem Penggajian ASN, Implikasinya terhadap Kompensasi Gaji pada Satpol PP Kota Palembang Feri Santoro; Siti Nurhayati Nafsiah
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2039

This study aims to analyze the effectiveness of the Civil Apparatus (ASN) payroll system and its implications for salary compensation at the Palembang City Civil Service Police Unit (Satpol PP). The study employed a descriptive method with a qualitative approach. Data were collected through observation, interviews, documentation, and literature review conducted from March to June 2026. The findings indicate that the ASN payroll system has been implemented effectively, as reflected in the timeliness and accuracy of salary payments, accurate employee data management, system transparency, simple administrative procedures, employee satisfaction, and the system’s ability to minimize administrative errors. The effective payroll system positively affects salary compensation by improving employee welfare, increasing work motivation, strengthening discipline, and enhancing organizational productivity. However, several technical and administrative challenges remain, including delays in updating employee data, inconsistencies in attendance records, data input errors, and occasional information system disruptions. These constraints have not significantly affected the salary payment process and remain manageable. Therefore, this study recommends optimizing the payroll information system, improving employee data accuracy, strengthening internal control mechanisms, enhancing the competence of payroll management personnel, and increasing coordination among work units to further improve the effectiveness and reliability of the ASN payroll system.

Perlakuan Akuntansi Syariah Berbasis Digitalisasi pada Transaksi Perbankan (Studi Kasus Bank Syariah Indonesia KCP Palembang Radial) Yusna Putri Sidar Masek Ati; Siti Nurhayati Nafsiah
Edutik : Jurnal Pendidikan Teknologi Informasi dan Komunikasi Vol. 6 No. 1 (2026): EduTIK : Februari 2026
Publisher : Jurusan PTIK Universitas Negeri Manado

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The rapid development of digital technology has driven significant transformation in the Islamic banking industry, including the application of sharia-based accounting practices that must remain compliant with sharia principles. The digitalization of banking transactions offers efficiency and convenience, but also presents challenges in the recognition, measurement, recording, and reporting of financial transactions in accordance with Sharia Accounting Standards (PSAK Syariah). This study aims to analyze the implementation of sharia accounting treatment based on digitalization in banking transactions at Bank Syariah Indonesia (BSI) KCP Palembang Radial, as well as to identify the challenges and efforts undertaken to maintain sharia compliance. This research employs a qualitative approach using a case study method, with data collected through interviews, observation, and documentation. The results indicate that the implementation of digital-based sharia accounting at BSI KCP Palembang Radial has been carried out properly and is in accordance with sharia principles and applicable accounting standards. Digitalization has improved transaction efficiency, accuracy of accounting records, transparency of information, and quality of customer services. However, challenges remain, particularly related to the readiness of human resources in operating digital systems. The study concludes that digitalization plays a positive role in supporting sharia accounting implementation, provided it is accompanied by continuous improvement of human resource competence and effective supervision to ensure sustained compliance with sharia principles.

PENGUATAN TATA KELOLA PELAYANAN MAHASISWA DALAM IMPLEMENTASI PROGRAM MERDEKA BELAJAR KAMPUS MERDEKA (MBKM) Siti Nurhayati Nafsiah; Mukran Mukran; Emilia Gustini; Merry Agustina; A.Yani Ranius; Diana Diana; Darwin Darwin
JURNAL PENGABDIAN MANDIRI Vol. 5 No. 1 (2026): Januari 2026
Publisher : Bajang Institute

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Implementasi Program Merdeka Belajar Kampus Merdeka (MBKM) memerlukan tata kelola pelayanan mahasiswa yang efektif dan akuntabel. Namun, masih dijumpai kendala berupa keterbatasan pemahaman kebijakan dan belum optimalnya kualitas pelayanan. Kegiatan Pengabdian kepada Masyarakat ini bertujuan memperkuat tata kelola pelayanan mahasiswa dalam mendukung implementasi MBKM melalui pendekatan penguatan kapasitas. Metode pelaksanaan meliputi sosialisasi, diskusi kelompok terarah, dan pendampingan dengan pendekatan partisipatif. Evaluasi keberhasilan kegiatan dilakukan menggunakan kuesioner pre-test dan post-test untuk mengukur peningkatan pemahaman, kualitas, serta akuntabilitas pelayanan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman mitra terhadap kebijakan MBKM dan perbaikan persepsi terhadap kualitas pelayanan mahasiswa. Penggunaan kuesioner terbukti efektif sebagai instrumen evaluasi capaian kegiatan. Kegiatan ini berkontribusi dalam mendukung implementasi MBKM yang lebih optimal serta penguatan tata kelola pelayanan mahasiswa melalui kegiatan pengabdian kepada masyarakat.

EFEKTIVITAS PENERAPAN AKUNTANSI SYARIAH DALAM SISTEM PERBANKAN DIGITAL (STUDI KASUS BSI PALEMBANG) Nia Permata Sari; Siti Nurhayati Nafsiah
Jurnal Network Media Vol 9, No 2 (2026): NETWORK MEDIA
Publisher : Prodi Ilmu Komunikasi Fakultas Ilmu Sosial dan Ilmu Politik Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jnm.v9i2.8175

The development of digital technology has led to significant changes in the banking sector, including Islamic banking in Indonesia. The digitalization process requires the use of sharia accounting that is not only accurate and efficient, but also adheres to sharia principles. This study aims to assess the effectiveness of Sharia accounting in the digital banking system at Bank Syariah Indonesia (BSI) Palembang and to identify the factors that support and hinder its implementation. This study employs a descriptive qualitative approach and gathers data thru interviews, observations, and documentation. The participants in this study are the management and employes of BSI Palembang who are directly involved in the bank's digital operations. Data analysis was conducted using the steps of data reduction, data presentation, and drawing conclusions, while data validity was tested using the triangulation method. The study results indicate that the implementation of Islamic accounting in digital banking at BSI Palembang has been carried out well. This is evident in compliance with Sharia Financial Accounting Standards (SFAS), the application of the principles of trust and transparency, and the avoidance of usury, uncertainty, and gambling. The digitalization process can improve timeliness, accuracy, operational efficiency, and information transparency for customers. Nevertheless, the quality of human resources and the security of digital systems still remain issues that need to be improved.

Tinjauan Pelayanan Administrasi Perpajakan Dalam Penggunaan Coretax Administration System di KPP Pratama Palembang Seberang Ulu Azmi Adhelrica Niriatisya; Siti Nurhayati Nafsiah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11280

Direktorat Jenderal Pajak telah menerapkan Coretax Administration System (CTAS) sebagai bagian dari modernisasi administrasi perpajakan di Indonesia guna meningkatkan efektivitas, efisiensi, dan transparansi pelayanan perpajakan. Penelitian ini bertujuan untuk meninjau pelayanan administrasi perpajakan dalam penggunaan Coretax Administration System di KPP Pratama Palembang Seberang Ulu. Penelitian menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Penelitian dilaksanakan selama kegiatan magang pada Februari hingga Mei 2026 di KPP Pratama Palembang Seberang Ulu. Hasil penelitian menunjukkan bahwa Coretax telah mendukung pelaksanaan pelayanan administrasi perpajakan melalui integrasi layanan registrasi wajib pajak, pelaporan Surat Pemberitahuan (SPT), pembayaran pajak, konsultasi perpajakan, serta pengelolaan data wajib pajak dalam satu platform digital. Penerapan Coretax memberikan manfaat bagi wajib pajak maupun petugas pajak melalui peningkatan efisiensi pelayanan, penyederhanaan prosedur administrasi, pengurangan penggunaan dokumen fisik, kemudahan akses layanan secara borderless, serta pengawasan data perpajakan yang lebih terintegrasi. Meskipun demikian, masih terdapat kendala berupa proses adaptasi terhadap sistem baru, gangguan teknis terutama pada periode peak season, serta keterbatasan literasi digital sebagian wajib pajak dalam memanfaatkan layanan elektronik. Untuk mengatasi kendala tersebut, KPP Pratama Palembang Seberang Ulu memberikan pendampingan langsung kepada wajib pajak, edukasi penggunaan Coretax, serta penyesuaian pelayanan ketika terjadi gangguan sistem. Secara keseluruhan, Coretax dinilai cukup efektif dalam meningkatkan kualitas pelayanan administrasi perpajakan, meskipun masih memerlukan optimalisasi berkelanjutan pada aspek pengembangan sistem, peningkatan literasi digital wajib pajak, dan penguatan kapasitas petugas pelayanan.

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