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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Eksistansi Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Riset Terapan Akuntansi Jurnal Akuntansi AKTIVA Golden Ratio of Finance Management Madani: Multidisciplinary Scientific Journal
Hartati, Sukmini
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PERAN PENDAPATAN DESA UNTUK BELANJA DESA DI KABUPATEN LAHAT Martini, Rita; Zulkifli, Zulkifli; Hartati, Sukmini; Widyastuti, Endah
Ekonomi & Bisnis Vol 19, No 2 (2020): JURNAL EKONOMI BISNIS VOL 19 NO 2 DESEMBER 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v19i2.3442

Abstract

Penelitian ini mengkaji  pengaruh pendapatan desa terhadap belanja desa bidang pembangunan. Data bersumber dari Laporan Realisasi APBDes di Kabupaten Lahat dari Dinas Pemberdayaan Masyarakat dan Desa. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Penelitian menghasilkan  PADes, DD, ADD dan BHPR secara simultan berpengaruh terhadap belanja desa. Secara parsial, DD dan ADD berpengaruh signifikan terhadap belanja desa. Mayoritas desa di Kabupaten Lahat menggunakan dana transfer untuk dialokasikan ke dalam belanja desa. PADes tidak memungkinkan untuk dialokasikan ke dalam belanja desa karena jumlahnya yang kecil. Tumpang tindihnya peraturan pusat dan daerah, juga mengakibatkan BHPR sulit untuk dialokasikan untuk belanja desa.
PERAN PENDAPATAN DESA UNTUK BELANJA DESA DI KABUPATEN LAHAT Martini, Rita; Zulkifli, Zulkifli; Hartati, Sukmini; Widyastuti, Endah
Ekonomi & Bisnis Vol 19 No 2 (2020): JURNAL EKONOMI BISNIS VOL 19 NO 2 DESEMBER 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v19i2.3442

Abstract

Penelitian ini mengkaji  pengaruh pendapatan desa terhadap belanja desa bidang pembangunan. Data bersumber dari Laporan Realisasi APBDes di Kabupaten Lahat dari Dinas Pemberdayaan Masyarakat dan Desa. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Penelitian menghasilkan  PADes, DD, ADD dan BHPR secara simultan berpengaruh terhadap belanja desa. Secara parsial, DD dan ADD berpengaruh signifikan terhadap belanja desa. Mayoritas desa di Kabupaten Lahat menggunakan dana transfer untuk dialokasikan ke dalam belanja desa. PADes tidak memungkinkan untuk dialokasikan ke dalam belanja desa karena jumlahnya yang kecil. Tumpang tindihnya peraturan pusat dan daerah, juga mengakibatkan BHPR sulit untuk dialokasikan untuk belanja desa.
Prediction of Bankruptcy Risk Using Financial Distress Analysis Rachma Sari, Kartika; Martini, Rita; Almira, Nadya; Hartati, Sukmini; Husin, Farida
Golden Ratio of Finance Management Vol. 2 No. 2 (2022): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v2i2.127

Abstract

Financial distress analysis using X-Score Zmijewski model, Z-Score Altman model, and S-Score model Springate is intended to determine the potential for bankruptcy at PT. Hero Supermarket, Tbk. Secondary data was used in the 2016-2020 financial statements. The results of the calculation of the X-Score method from 2016 - 2019 were in a non-financial distress condition, but in 2020 they were in a distressed situation. This follows the X-Score principle, which focuses on the company's liabilities. We decrease the safe zone to the danger zone from the Z-Score method. In the S-Score process, the company can go bankrupt. The analysis results of the three ways conclude that the company is experiencing financial difficulties. Fast and appropriate handling is needed to fix its condition, and management must improve financial performance. Company management must improve financial conditions, significantly reducing total liabilities every year. The actual existing company liabilities are not more significant than the income earned, so that the level of losses that will be experienced will be reduced. Furthermore, the company should conduct a company evaluation of efforts to improve operational and financial performance as response to the company’s financial condition. So that, the economic distress experienced can be appropriately resolved.
Comparison of Financial Distress Predictions With Altman, Springate, Zmijewski, and Grover Models Martini, Rita; Raihana Aksara, Rana; Rachma Sari, Kartika; Zulkifli, Zulkifli; Hartati, Sukmini
Golden Ratio of Finance Management Vol. 3 No. 1 (2023): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v3i1.216

Abstract

Several predictive models of financial distress and corporate bankruptcy have been developed. In this study, the Altman model (Z-Score), the Springate model (S-Score), the Zmijewski model (X-Score), and the Grover model (G-Score) were used. These methods are used to analyze the potential for financial difficulties which in the end to determine the potential for bankruptcy at PT Garuda Indonesia (Persero) Tbk. The secondary data used is in the form of financial statements for 2018-2020. The results of the bankruptcy prediction using the Altman model resulted in PT Garuda Indonesia (Persero), Tbk being in the bankrupt area, which experienced financial difficulties in 2018 to 2020. The Springate model was in a distress position and went bankrupt in 2018 and 2020, while in 2019 is in the gray area. Then the Zmijewski model is in a state of bankruptcy, which is experiencing financial difficulties and has the potential to go bankrupt in three years. Grover's model shows the company was in a state of bankruptcy in 2018 and 2020, and safe in 2019.
ANALISIS PENERAPAN SISTEM INFORMASI PEMERINTAH DAERAH (SIPD) PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KOTA PALEMBANG Alfarishi, Ahmad Fauzan; Hartati, Sukmini
EKSISTANSI Vol. 13 No. 1 (2024): Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Pemerintah sedang mengembangkan teknologi di sektor keuangan melalui Sistem Informasi Pemerintah Daerah (SIPD). Penelitian ini bertujuan untuk memahami implementasi SIPD di Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kota Palembang, serta mengevaluasi efektivitasnya dalam mendukung informasi perencanaan keuangan dan aset daerah. Fokus penelitian adalah penerapan SIPD di BPKAD Kota Palembang, dengan subjek penelitian melibatkan BPKAD Kota Palembang, dan informan penelitian terdiri dari kepala bidang anggaran, kepala bidang perbendaharaan, dan sub bidang akuntansi dan pelaporan. Metode yang digunakan adalah analisis data deskriptif kualitatif, dengan dua sumber data utama yaitu data primer dan data sekunder. Hasil penelitian menunjukkan bahwa implementasi SIPD di BPKAD Kota Palembang terbukti efektif dalam mencapai tujuan, khususnya sesuai dengan ketentuan Permendagri No. 70 Tahun 2019.  
PENGARUH SANKSI PAJAK DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA 2 DI KOTA PALEMBANG Amelia, Dhea Putri; Hartati, Sukmini
EKSISTANSI Vol. 13 No. 1 (2024): Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Penelitian ini bertujuan mencermati implikasi sanksi pajak dalam berkepatuhan wajib pajak berkendaraan bermotor, hubungan antara kualitas jasa dalam berkepatuhan berwajib pajak bermotor, serta dampak mutu jasa juga hukuman terkait berkepatuhan wajib pajak pada Kota Palembang. Tiga variabel digunakan dalam penelitian ini: sanksi, kualitas, dan kepatuhan. Studi penelitian ini terdiri dari populasi sebanyak 937.028 orang, yang kemudian dipilih bersampel sebanyaknya 100 individu melalui mengaplikasikan berteknik Accidental Sampling. Informasi dengan dibutuhkan ialah pendataan primer, dengan akan disusun dalam pemberian kuesioner. Metodologi dengan diaplikasikan pada pengkajian dibahas ialah analisis statistik deskriptif. Temuan pengkajian menunjukkan jika 1) Sanksi berimplikasi signifikan dan berpositif secara statistik dalam kepatuhan wajib pajak. 2) Kualitas layanan memiliki dampak yang substansial dan menguntungkan bagi wajib pajak. 3) Hukuman juga mutu jasa memiliki dampak bersignifikan dan positif berstatistik dalam berkepatuhan wajib pajak.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG Putri amelia, Dhea; Hartati, Sukmini; Armaini, Rosy
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937611

Abstract

The research discussed aims to identify the impact of tax socialization, tax sanctions, and the quality of public services on motor vehicle taxpayer compliance in the city of Palembang. This research uses quantitative methods, namely the nature of the assessment discussed. This research study consisted of a population of 1,261,128 people, who were then selected from a sample of 100 individuals by applying the Accidental Sampling technique. The information needed is primary data collection, which will be compiled in the questionnaire. The methodology applied to the study discussed is descriptive statistical analysis. The study findings show that 1) Socialization has statistically significant and positive implications for taxpayer compliance. 2) Sanctions have statistically significant and positive implications for taxpayer compliance. 3) Service quality has a substantial and profitable impact on taxpayers. 4) Socialization, penalties and service quality have a significant and statistically positive impact on taxpayer compliance. Keywords: Taxpayer Compliance, Socialization, Sanctions, Service Quality.
DETERMINASI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PALI Juliansyah, Arista; Hartati, Sukmini; Oktoarida, Anggeraini
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 2 (2024): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i2.900

Abstract

The purpose of this study is to identify factors that affect the quality of PALI government financial reporting. The independent variables in this study are HR Capacity, Organizational Commitment, Information Technology Utilization and Government Internal Control System. While the dependent variable in this study is the Quality of Financial Statements. This study involved 29 OPDs and a sample of 87 finance/accounting employees in the OPDs of PALI Regency. The population of this study is OPD. Questionnaire distribution is a data collection method that uses primary data. SPSS (Statistical Package for Social Science) Version 29 program was used for Multiple Linear Regression analysis. The results in this study indicate that HR Capacity, Information Technology Utilization, Government Internal Control System (SPIP) have a significant effect on the Quality of Local Government Financial Statements while Organizational Commitment has no significant effect on the Quality of Local Government Financial Statements in PALI Regency.
DETERMINAN TIDAK TERCAPAINYA TARGET PENERIMAAN PAJAK SARANG BURUNG WALET TERHADAP BADAN PENDAPATAN DAERAH KOTA PALEMBANG Salsabillah, Dillah; Hartati, Sukmini; Mubarok, Muhammad Husni
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8625

Abstract

This research aims to determine the factors that influence taxpayer awareness, tax sanctions and tax outreach on tax revenues in paying swallow's nest tax at the Regional Revenue Agency of Palembang City. In this research, the research method used is quantitative research. The population in this study were 57 swallow's nest tax employees at Bapenda. Apart from that, using the survey method, a sample of 50 respondents was obtained, which was the number of swallow's nest tax employees. The sampling technique was using saturated sampling because the population of Bapenda employees was too small. The results of the research show that simultaneously tax revenue, tax awareness, tax sanctions and tax socialization and partially taxpayer awareness do not have a positive and significant effect, while tax sanctions and tax socialization have a positive and significant effect on tax revenue in paying the swallow's nest tax.
Analisis Perlakuan Aset Tetap Berwujud Pada PT Kilau Indah Menawan Wijaya, Adi; Hartati, Sukmini; F, Firmansyah
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 7 (2025): Agustus 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16879653

Abstract

This study aims to analyze the accounting treatment of tangible fixed assets at PT Kilau Indah Menawan, particularly in calculating acquisition costs and depreciation expenses. The issue identified is that the company has not properly calculated the acquisition cost of fixed assets, recording only the purchase price without including additional costs such as transportation, installation, and other related expenses that should be part of the acquisition cost in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). Additionally, the depreciation expenses recorded by the company do not accurately reflect the true value of the assets. These adjustments ensure that the financial statements of PT Kilau Indah Menawan better reflect its actual financial condition. Therefore, the company is advised to apply accounting treatments for fixed assets in accordance with applicable standards to present reliable and accurate financial reports.
Co-Authors A.A. Ketut Agung Cahyawan W Adi Wijaya Alfarishi, Ahmad Fauzan Almira, Nadya Amelia, Dhea Putri endah widyastuti Firmansyah F Heni Pujiastuti Husin, Farida Juliansyah, Arista MUHAMMAD HUSNI MUBAROK Nuri Aslami Oktoarida, Anggeraini Putri amelia, Dhea Rachma Sari, Kartika Raihana Aksara, Rana Rosy Armaini Salsabillah, Dillah