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All Journal Agro Ekonomi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Sains Sosio Humaniora FINANCIAL : JURNAL AKUNTANSI BALANCE Jurnal Akuntansi dan Bisnis Jurnal Riset Terapan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen dan Bisnis Jayakarta International Journal of Business, Management and Economics Jurnal Akuntansi dan Keuangan (JAK) Jurnal Media Akuntansi (MEDIASI) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Penamas: Journal of Community Service Jakadimas Atestasi : Jurnal Ilmiah Akuntansi
Masnila, Nelly
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Agriculture, Biological Sciences & Forestry Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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ANALISIS PERBANDINGAN PENERIMAAN PAJAK DAERAH SEBELUM DAN SELAMA PANDEMI COVID-19 SE-SUMATRA Al Wafa, Imtiyaz; Masnila, Nelly; Antina Aryanti, Yuli
Jurnal Manajemen & Bisnis Jayakarta Vol 5 No 01 (2023): Vol. 05 No. 01 Juli 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/jmbjayakarta.v5i01.190

Abstract

The Covid-19 a pandemic emerged in late 2019 and has spread across the world, including Indonesia. The first case occurred in March 2020, resulting in a downturn in the economy and a decline in tax revenues in affected areas. The purpose of this study is to analyze the regional tax revenue comparison of various regions/cities in Sumatra, taking regions/cities as research samples. This study used a statistical test tool, the paired-samples t-test of SPSS application version 26. Such studies are comparative quantitative studies, using only samples from different treatments of the same study, i.e. before and during Covid -19 disease, compared to the epidemic. Using the target sample, the total population for the period 2018-2021 is 154 population, consisting of 11 local taxes, so the sample used is only 35 districts/cities in Sumatra. The results of this study indicate that there are differences in Regional Tax revenue before and during the Covid-19 Pandemic with details of 9 (nine) taxes affected and 2 (two) others not affected by the Covid-19 pandemic.
Unlocking Economic Landscape: Understanding the Dynamics of Financial Challenges, Business Traits, Financial Resources, Growth Phases, Financial Accessibility, and MSME Performance Masnila, Nelly; Febriantoko, Jovan; Mayasari, Riana; Ariyanti, Indri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.749

Abstract

Ease of access to finance serves as a driving force for the development of entrepreneurship. Entrepreneurship, in turn, has the capability to stimulate the creation of new employment opportunities. Sound financial access is crucial for supporting the sustainability and growth of the Micro, Small, and Medium Enterprises (MSMEs) sector. The objective of this research is to delve deeper into the challenges faced by MSMEs in accessing finance and analyze its influence on the business performance of MSMEs. The survey for this research was conducted on 324 MSMEs in the South Sumatra Province. The sample selected used the quota sampling technique. The research framework was developed and tested using a Structural Equation Model (SEM). The research findings indicate that business traits, financial resources, and growth phases of MSMEs have a significantly positive impact on financial access, while financial challenges have a negative impact that hinders the growth of MSMEs and affects overall MSME Performance.
ANALYSIS OF LOCAL FINANCIAL INDEPENDENCE CHALLENGES MODERATED BY ECONOMIC GROWTH (CASE STUDY OF PROVINCES REGENCIES/CITIES IN KALIMANTAN) Anjani, Rija; Masnila, Nelly; Yanto, Desri
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3466

Abstract

This research was aimed to analyze the influence of local taxes, revenue sharing, and capital expenditure on the independence of local government finances in the support of the implementation of autonomy by the government, using economic growth as a moderating variable. Using secondary data from financial audit reports on 56 districts/cities in Kalimantan over five years with 280 observations. The analysis method employs panel data, Moderated Regression Analysis (MRA), and hypothesis testing using Eviews 12.The results showed that local taxes have a significantly positive effect on local financial independence, while the sharing of revenue and expenditure of capital have a significant negative effect on local financial independence. Economic growth positively and significantly affects the relationship between local taxes and financial independence, while negatively and significantly affects the relationship between capital expenditure and financial independence, and economic growth is not able to moderate the relationship between revenue sharing to financial independence. Overall, economic growth has a significant role in moderating the effect of these variables used in Kalimantan districts/cities during the study period.
ANALISIS KONTRIBUSI LABA BUMN SEKTOR JASA INFRASTRUKTUR TERHADAP PENDAPATAN NEGARA 2011-2020 Putri, Khofifah Dekriana; Masnila, Nelly; Oktarida, Anggeraini
Jurnal Riset Terapan Akuntansi Vol. 7 No. 1 (2023): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

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

Abstract

Penelitian dengan pelaksanaan dan tujuan mengeksplorasi bagaimana trend pos aset, liabilitas, ekuitas, pendapatan usaha dan laba bersih BUMN sektor infrastruktur dan untuk mengetahui besaran kontribusi penerimaan bagiannya dengan keuntungan sektor dan infrastruktur terhadap kenegaraan. Penelitian ini menggunakan deskriptif kuantitatif dengan metode analisis trend dan analisis kontribusi. Sumber data yang digunakan adalah data laporan keuangan pemerintah pusat tahun anggaran 2011-2020. Hasil penelitian menujukkan bahwa tingkat kontribusi laba BUMN sektor infrastruktur terhadap pendapatan negara baru mencapai rata-rata kontribusi 0,0041% tercatat sejak tahun 2011-2020. Walaupun kontribusi yang diberikan belum tergolong tinggi namun hasil analisis yang telah dilakukan menunjukkan bahwa kinerja BUMN sektor infrastruktur terus mengalami perkembangan yang positif. Namun pada tahun 2020 terjadi penurunan yang signifikan terhadap nilai liabilitas, ekuitas, pendapatan usaha dan laba bersih. Selama periode tahun 2011-2020, total aset, ekuitas, pendapagan usaha dan laba bersih BUMN tumbuh rata-rata sebesar 21%, 28%, 11% dan 2% per tahun. Sedangkan kewajiban tumbuh rata-rata 22% per tahun. Tingkat kontribusi laba BUMN sektor jasa infrastruktur terhadap pendapatan negara baru mencapai rata-rata kontribusi 0,0041% selama 10 tahun terakhir. Adapun kontribusi terbesar diberikan oleh PT Jasa Marga, dengan rata-rata sebesar 0,0217% dan kontribusi terendah diberikan oleh PT Adhi Karya dengan rata-rata sebesar 0,0026%. Kata Kunci : Kontribusi, Dividen, Badan Usaha Milik Negara, Pendapatan Negara.
PERBANDINGAN BELANJA PEGAWAI, BELANJA HIBAH, DAN BELANJA TIDAK TERDUGA SEBELUM DAN SAAT PANDEMI COVID 19 SUMATERA SELATAN Meliana, Irza; Masnila, Nelly; Oktarida, Anggeraini
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11178830

Abstract

Penelitian ini bertujuan untuk mengetahui Perbandingan Belanja Pegawai, Belanja Hibah, dan Belanja Tidak Terduga Sebelum dan Saat Pandemi Covid 19 Sumatera Selatan. Penelitian ini dikhususkan hanya pada Kabupaten/Kota yang ada di Provinsi Sumatelra Selatan. Data penelitian menggunakan data sekunder. Data penelitian diperoleh dari laporan realisasi anggaran Kabupaten/Kota di Provinsi Sumatera Selatan yang diperoleh dari website resmi BPK RI (www.bpk.go.id). Jumlah sampel sebanyak 17 Kabupaten/Kota mulai dari tahun 2018-2021 (4 tahun) dengan total pengamatan 68 laporan relalisasi anggaran Kabupaten/Kota di Provinsi Sumatera Selatan. Teknik analisis data menggunakan Uji Beda Paired Sample t-Test dengan bantuan software SPSS versi 27. Hasil penelitian menunjukkan terdapat perbedaan yang signifikan terhadap Belanja Pegawai dan Belanja Tidak Terduga sebelum dan saat Pandemi Covid 19, sedangkan pada Belanja Hibah tidak terdapat perbedaan yang signifikan sebelum dan saat Pandemi Covid 19 pada Kabupateln/Kota Provinsi Sumatera Selatan. Kata Kunci: Belanja Pegawai, Belanja Hibah, Belanja Tidak Terduga
UMKM menuju digitalisasi: Penyusunan laporan keuangan berbasis android Di Kota Prabumulih Provinsi Sumatera Selatan Masnila, Nelly; Aprianti, Siska; Anugrah, Meilinda Dwi; Meilinda, Tiara; Rahmadi, Ideta Adelia; Rihan, Salsa Amanah Vintha
Penamas: Journal of Community Service Vol. 5 No. 4 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i4.2503

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting the national economy. However, most MSME actors still face challenges in preparing systematic financial statements in accordance with accounting principles. Suboptimal financial management results in limited access to financing and hinders business development. Although Android-based devices are widely used, their utilization for financial recording and reporting remains relatively low. This community service activity is in partnership with the Bakoel Ibung MSME in Prabumulih City, which still records finances manually and has limited digital financial literacy. To address these challenges, this community service activity aimed to provide training on the use of an Android-based financial application, namely the Akuntansiku application, for Bakoel Ibung MSME. Through this activity, Bakoel Ibung MSME successfully implemented the Akuntansiku application in its daily business operations. Furthermore, the MSME demonstrated the ability to operate the application independently, starting from transaction input and account classification to the preparation of simple financial statements.
Improving the Quality of Green Coffee Beans through an IoT-Based Moisture Content Measuring Device for Coffee Farmers in Datar Lebar Village, Semendo Darat Ulu, Muara Enim. Handayani, Marta Tika; Tompunu, Alan; Masnila, Nelly
JAKADIMAS (Jurnal Karya Pengabdian Masyarakat) Vol. 3 No. 2 (2026): JAKADIMAS
Publisher : Fakultas Teknologi dan Industri Pangan Unisri Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jakadimas.v3i2.14156

Abstract

The quality of green coffee beans is highly influenced by post-harvest moisture content. Coffee farmers in Datar Lebar Village face challenges due to the absence of accurate moisture measuring devices, resulting in traditional drying methods based on experience. This community service program aimed to improve green bean quality through the implementation of an Internet of Things (IoT)-based moisture meter. A participatory approach was applied, including problem identification, device development, implementation, training, and evaluation. The results showed a decrease in average moisture content from 13.8% to 11.2% and a reduction in variation from ±1.2 to ±0.5. Approximately 85% of farmers were able to operate the device independently. The technology implementation improved product uniformity and economic value. This program represents an initial step toward smart agriculture at the village level.
Good Corporate Governance as Oversight of Earnings Management Quality Yanto, Desri; Fithri, Eka Jumarni; Masnila, Nelly; Amaliah, Neisya; Anjani, Rija; Rizki , Mutiara
Jurnal Sains Sosio Humaniora Vol. 10 No. 1 (2026): Volume 10, Nomor 1 January - June 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i1.55105

Abstract

This study examines the efficacy of Good Corporate Governance (GCG) as an oversight mechanism against earnings management, utilizing audit quality as a moderating variable. Employing a quantitative methodology, the research population comprises basic industry and chemical companies listed on the Indonesia Stock Exchange (IDX) spanning the 2022–2025 period. Through purposive sampling from an initial pool of 95 firms, a final sample of 76 companies was selected, yielding 304 firm-year observations. Empirical findings demonstrate that the proportion of independent commissioners, the presence of female commissioners on the board, and the board's financial and accounting expertise all exert a significant negative effect on earnings management. Furthermore, audit quality is proven to strengthen the mitigating effect of these three board characteristics on earnings management practices. The implications of this study suggest that fostering board independence, gender diversity, and specialized financial expertise, coupled with high-quality external audits, is critical for constraining opportunistic managerial behavior and safeguarding the integrity of financial reporting.
Co-Authors - Sunardi Abrar, Naufal Muhammad Fajari Al Wafa, Imtiyaz Amaliah, Neisya Anjani, Rija Antina Aryanti, Yuli Anugrah, Meilinda Dwi Aprianti, Siska Citra, Anastasia Julia Eliza, Intan Falia, Febby Tri Febriantoko, Jovan Firmansyah Firmansyah Fithri, Eka Jumarni Handayani, Marta Tika Hendradinata, Hendradinata Indri Ariyanti Indriasari, Desi Irfandhia Nugraha, Muhammad Isa, Indra Griha Tofik Jun Harbi Lidya, Desti Mayasari, Riana Meilinda, Tiara Meliana, Irza Oktarida, Anggeraini Pranita, Andes Prima, Fidel Harmanda Putri, Khofifah Dekriana Rahmadi, Ideta Adelia Rihan, Salsa Amanah Vintha Rizki , Mutiara Said, Jamaliah Sarikadarwati Tompunu, Alan Yanto, Desri Yevi Dwitayanti