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Anggraini, Hilwa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengawasan Terhadap Realisasi Anggaran Dengan Konsep Good Governance Dalam Mencegah Praktik Korupsi Di Dinas Pekerjaan Umum Dan Penataan Ruang Kota Palembang Imam Suroso; Masnoni; Hilwa Anggraini; Nelly; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

The results of this study indicate that the budget flow and process in budget planning starts from conducting an investigation field survey, after conducting a survey. After that DPA was published, we switched to the physical implementation of the work, including planning, design and so on. The concept of good governance in supervising the realization of the government's budget is responsible for optimizing the relationship between inputs and outputs. For example,in the Public Works and Spatial Planning Office of Palembang City. The input in the form of a budget can still be seen in its performance. Control is focused on how to make use of minimal inputs, with terms and quality standards set at the desired time and quantity.
Analisis Kinerja Keuangan Pada PT Sinar Mas Agro Resources And Technology Tbk Dimas Try Handoko; Masnoni; Irsan; Hilwa Anggraini; Zein Ghozali
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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 The purpose of this study was to determine the financial performance of PT Sinar Mas Agro Resources and Technology Tbk using Liquidity Ratio Analysis and Solvability Ratios. The data used in this study is secondary data, namely data obtained from idx.co.id and the official website of PT Sinar Mas Agro Resources and Technology Tbk. The data is in the form of documents consisting of statements of financial position from 2017 to 2019 and company history. The analytical method used is data analysis using financial ratios, namely theanalysis of liquidity ratios and solvency ratios. The results of this study indicate that the liquidity ratio seen from the current ratio, quickratio and cash ratio, as well as the solvency ratio seen from the debt to total assets ratio and debt to equity ratio are in the bad category.
Analisis Sistem Informasi Akuntansi Pengeluaran Kas Uang Ganti Kerugian Pengadaan Tanah Jalan Tol Simpang Indralaya Muara Enim Di Kementrian PUPR Hilwa Anggraini; Masnoni; Zein Ghozali; Irsan; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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This study aims to determine the accounting information system for cash disbursements for compensation for land acquisition for the Simpang Indralaya- Muara Enim toll road. The type of research is case study with data collection methods carried out by literature studies and field studies and data collection techniques through observation, interviews, and documentation. The data used is descriptive qualitative data. The source of the data obtained is primary data from the office of the Land Procurement Commitment Officer for the Simpang Indralaya-Muara Enim Toll Road and secondary data obtained from journals, theses, andapplicable regulations. The problem is that the accounting information system for cash disbursements for compensation for land acquisition on the Indralaya-Muara Enim Intersection is still weak. This is due to the lessthan optimal function of the examiner of the Commitment Making Officer so that there are documents for the provision of compensation money which are declared incomplete according to the Supreme Audit Agency. Based on the results of the qualitative descriptive analysis, the Land Procurement Implementing Agency and the Land Procurement Commitment Officer for the Indralaya-Muara Enim Intersection should form an internal verifier team. It is hoped that by forming an internal verifier team, it can minimize document incompleteness so that document completeness can be optimized.
Analisis Sistem Pengendalian Intern Penggajian Dan Pengupahan Pada CV. Surya Sumatera Palembang Masnoni; Hilwa Anggraini; Roy Saleh; Lia Sari; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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This study aims to analyze salaries and wages internal control system at CV. Surya Sumatra Palembang. It is a descriptive study. The technique of analysis used in this study is qualitative method by comparing the implementation of salaries and wages internal control system at CV. Surya Sumatera Palembang with existing theories. The conclusion of the study is the authorization system at CV. Surya Sumatera Palembang is inadequate because there are sums listed in the payroll wich have not verified yet and only authorized by personnel department, that does double duty as payroll administration itself. Procedure which forms the accounting information system at this company seems inadequate. This can be seen in the poor time recording system, there is no supervision of employee attendance list, resulting in employees coming in and out during working hours. Any changes to employee salaries arenot accompanied by a salary change document. The company also has not implemented a proper system of company activities yet, because there is no special section that handles and supervises the presence of employees causing employees lack of discipline. The company should establish the payroll section, cash out slip section and employee salary payment section that carried out by a separate section. The company can choose based on the ability and expertise of each employee so it is created a good corporate organizational structure and to avoid intentional or unintentional fraud. In carrying out activities, CV. Surya Sumatera Palembang should not do double duty. The payroll personnel must be authorized by the personnel department, while cash out slip personnel is authorized by the accounting department, so as to create a good delegation of authority to the company.
Analisis Rasio Keuangan Pada Koperasi Karyawan PDAM Tirta Musi Palembang Irsan; Roy Saleh; Hilwa Anggraini; Masnoni; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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The purpose of this study was to determine the financial performance of the Tirta Musi PDAM Employee Cooperative as measured by liquidity ratios, solvency ratios, and profitability ratios during the 2016 to 2018 period at the Tirta Musi PDAM Employee Cooperative in Palembang. This type of qualitative descriptive research with a quantitative approach, using secondary data in the form of financial reports. The results of the study in terms of the liquidity ratio using the current ratio show that the current ratio is in a very unhealthy category, this happens because the current ratio increases every year due to the amount of receivables owned by the cooperative. Judging from the solvency ratio using two methods, namely the debt to total assets ratio and the debt to equity ratio, the cooperative employees of PDAM Tirta Musi are in good health, this happens because the debt to total assets ratio and debt to equity ratio decrease every year. The smaller the percentage value, the better the soundness of the solvency. Judging from the profitability / profitability ratio using three methods, namely net profit margin, return on assets, and return on equity, the profitability / profitability ratio fluctuates because the profitability ratio has increased or decreased, net profit margin and return on assets are in the unhealthy category, while returns on equity in the unhealthy category. 
Analisis Break Even Point Sebagai Alat Perencanaan Laba Jangka Pendek Pada CV. Abadi Bata Pangkalan Balai Sri Sutandi; Lia Sari; Masnoni; Hilwa Anggraini; Irsan
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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CV. Abadi Bata Pangkalan Balai is a company engaged in the production and marketing of bricks. To get the data the author uses interviews, observation and library research. Based on the data and information obtained, it is known that the company has not classified the costs experienced by the company into fixed costs and variable costs, so the company has not been able to calculate the break even point and margin of safety which the company can use as a company profit planning tool. Based on the literature review, the authors analyze cost classification, break even point calculation, profit planning and margin of safety. From the analysis carried out, the authors can conclude that in profit planning using break even point calculations, data on fixed costs and variable costs is needed. Furthermore, break even point analysis can be used to predict costs that will occur to expect the achievement of certain profits. The author also suggests that the company's management consider using break even point analysis as a profit planning tool and the company should make a margin of safety calculation so that the company can know how much sales volume is safe for the company so that it does not suffer losses.
Pengaruh Suku Bunga, Inflasi dan Kurs Terhadap Harga Saham Sub Sektor Logam dan Sejenisnya yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2018 Lia Sari; Zein Ghozali; Hilwa Anggraini; Roy Saleh; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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The purpose of this study was to determine the effect of interest rates, inflation, and exchange rates on stock prices for the precious metals sub-sector and the like listed on the Indonesian Stock Exchange for the period 2009 - 2018. This research uses a quantitativedescriptive approach. The data analysis technique uses multiple regression analysis with the help of the SPSS 24.00 program. Hypothesis testing uses the t test (partial test) and F test (simultaneously). This study aims to find the relationship between the independent variables, namely interest rates (X1), inflation (X2) and exchange rates (X3) with the dependent variable,namely stock prices (Y). The sample used in this study is with an error rate of 5%, namely by using a sample of 14 (fourteen) companies in the metal and similar sub-sectors on the Indonesia Stock Exchange (IDX) for the period 2009 - 2018. The results of this study indicate that the independent variable interest rate (X1) has a significant positive impact on stock prices in the Metals and the Like Subsector. While the inflation variables (X2 and Exchange Rate (X3) have a significant negative impact on the share prices of the Metals and the Like Subsector on the Indonesia Stock Exchange for the period 2009 - 2018. Interest Rates, Inflation and Exchange rates as a whole have a significant influence on stock prices. The independent variables in the form of Interest Rates, Inflation, and Exchange Rates are only able to influence stock prices in the basic and chemical industrial sectors by 12%, the remaining 88% is the influence of other causes or factors not examined.
Pengaruh Penerapan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan Terhadap Pengelolaan Keuangan Daerah Pemerintah Kabupaten Ogan Ilir Masnoni; Lia Sari; Irsan; Roy Saleh; Hilwa Anggraini
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
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The formulation of the problem in this study is how the implementation of the Financial Regional Managemen Information System (SIMDA) affects the regional financial managemen of the Government of Oga Ilir Regency. The purpose of this study was to determine the effect of impemeting a financial regional managemen informatioan system (SIMDA) on tge regional financial management of the OgAN iLir Government. The type of resersch esed in this study is desctiptive quantitative namely the analysis carried out in data in the form of numbers to apply an explanation of these number. The sample in this study was a saturated sample of 76 people consisting of the head of the OPD and the treasure within the Ogan Ilir Regency Government. The data collection technique used in this study was by way of direct interviews and quetionnasires. Based on the result of the study, there is a significant effect of the implementation of The Regional Managemet Information System (SIMDA) on financial management of the regional financial management of the Ogan Ilir Regional Government, Where it is know that e result of the hypothetical test now that the calculated t value for tge regional management information system variable (x) is 5.310 whilw the t table with significant level (α) of 0.05 (5%) and df=n-k-1 (76-1-1) 74 is 1.665. So, it can be concluded that H0 is reject and Ha is accepted and reject by H0 and the significant value x 0.002 is smeller than 0.005. So, it was concluded the regional managemen information system significantly affects financial quality.
Co-Authors Afini, Vivin Aras Tulip Arubina Bangsawan Deka Tamara Ramadona Dimas Try Handoko Imam Suroso Irsan Lia Sari Masnoni Muhammad Deni, Muhammad Nelly Roy Saleh Sri Sutandi Tutik Pebrianti Zein Ghozali