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All Journal JAM Bilancia : Jurnal Ilmiah Akuntansi BALANCE Jurnal Akuntansi dan Bisnis
Syahputera, Riza
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Economics, Econometrics & Finance Education

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Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang Syahputera, Riza; Rianty N, Martha
Akuntansi dan Manajemen Vol. 14 No. 2 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i2.48

Abstract

This study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.
ANALISIS PDRB, IPM DAN JUMLAH PENDUDUK TERHADAP JUMLAH KEMISKINAN DI PROVINSI SUMATERA SELATAN Padriyansyah, Padriyansyah; Syahputera, Riza
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i1.4567

Abstract

The purpose of this study is to determine the effect of GRDP, HDI, and total population on the amount of poverty in South Sumatra. The type of data used in this study is secondary data in the form of document data on GRDP, HDI, Total Population, and Total Poverty for a period of 3 years (2016-2018) in 17 (seven) districts/cities of South Sumatra Province. The data analysis technique used in this study is panel data regression with data processing tools using Eviews 11. To perform regression on the variables, the researcher uses 3 (three) methods, namely: (a) Common Effect Model, (b) Fixed Effect Model , (c) Random Effects.The results obtained simultaneously are F arithmetic > F table (244.3836 > 2.01), and the probability value is 0.000000 so that H0 is rejected and H1 is accepted. This shows that the variables GRDP, HDI, and Total Population together (simultaneously) have a significant effect on poverty. While partially the GRDP (x1) and Population (x3) variables partially have no effect on the amount of poverty, with coefficient values of 0.000270 and 0.108607 with probability values of 0.1165 (> 0.05) and 0.0000 ( <0.05). However, the HDI variable (x2) partially has a negative and significant effect on poverty, with a coefficient value of -12.82782
ANALISIS KOMPARATIF IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH TERHADAP PENYUSUNAN PELAPORAN KEUANGAN BADAN LAYANAN UMUM DAERAH PADA RUMAH SAKIT UMUM DAERAH DI KABUPATEN MUSI BANYUASIN Syahputera, Riza; Padriansyah, Padriansyah
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 3 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i3.1843

Abstract

ABSTRACT In improving the management system in government hospitals in managing more able to apply business concepts in a healthy manner. PP No. 74 of 2012 and Permendagri No. 79 of 2018 explicitly state that there are substantive, technical and administrative requirements for BLU, including hospitals and other health service organizations. Administrative requirements in accordance with PP No. 74 of 2012 and Permendagri No. 79 of 2018 are the following documents: Statement of ability to improve service performance, finance and benefits for the community; governance patterns (hospital by law and clinical by law); Business strategic plan (Renstra); Basic financial reports; Minimum service standards (SPM); The latest audit report or statement of willingness to be audited independently. The method used in this research is descriptive qualitative research. This descriptive research shows non-hypothetical research. Research that evaluates the annual financial statements of Sekayu Hospital, Sungaililin Hospital, Bayung Lencir Hospital, Musi Banyuasin Regency as a BLU begins with a comparative analysis. The conclusion in this study there are 2 indicators in the financial statements of RSUD Sekayu, RSUD Sungaililin, RSUD Bayung Lencir which are not in accordance with PSAK No. 45 and PSAP No. 13, namely the third indicator regarding the classification of restricted and unrestricted net assets and the fourth indicator concerning changes in the group of net assets. Keywords: Implementation, SAK and SAP, BLUD ABSTRAK Dalam meningkatkan sistem manajemen di rumah sakit pemerintah dalam pengelolaan yang lebih dapat menerapkan konsep bisnis secara sehat. PP No 74 Tahun 2012 dan Permendagri No 79 Tahun 2018 secara eksplisit menyebutkan bahwa ada persyaratan substantif, teknis dan administratif bagi BLU, termasuk Rumah sakit dan organisasi pelayanan kesehatan lainnya. Persyaratan administratif sesuai dengan PP No. 74 Tahun 2012 maupun Permendagri No 79 Tahun 2018 tersebut adalah dokumen-dokumen berikut: Pernyataan kesanggupan untuk meningkatkan kinerja pelayanan, keuangan dan manfaat bagi masyarakat;Pola tata kelola (hospital by law dan clinical by law); Rencana strategis bisnis (Renstra);Laporan keuangan pokok; Standar pelayanan minimum (SPM); Laporan audit terakhir atau pernyataan bersedia untuk diaudit secara independent. Metode yang digunakan dalam penelitian ini adalah penelitian yang bersifat deskriptif kualitatif. Penelitian deskriptif ini menunjukkan penelitian non hipotesis. Penelitian yang mengevaluasi laporan keuangan tahunan RSUD Sekayu, RSUD Sungaililin, RSUD Bayung Lencir Kabupaten Musi Banyuasin sebagai BLU diawali dengan analisis komparatif. Kesimpulan dalam penelitian ini ada 2 indikator dalam laporan keuangan RSUD Sekayu, RSUD Sungaililin, RSUD Bayung Lencir yang tidak sesuai dengan PSAK No. 45 dan PSAP No. 13, yaitu indikator ke tiga tentang klasifikasi aktiva bersih terikat dan tidak terikat serta indikator ke empat tentang perubahan kelompok aktiva bersih. Kata Kunci: Implementasi, SAK dan SAP, BLUD
Co-Authors Padriansyah, Padriansyah Padriyansyah, Padriyansyah Rianty N, Martha