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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Juara: Jurnal Riset Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Business Management Analysis Journal (BMAJ) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi TECHNOBIZ : International Journal of Business Jurnal Abdimas Mandiri Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Accounting Global Journal Jurnal Riset Akuntansi Kontemporer Sricommerce: Journal of Sriwijaya Community Services Yumary: Jurnal Pengabdian kepada Masyarakat COMMENT: Journal of Community Empowerment JURNAL ABDIKARYASAKTI Jurnal Keuangan dan Bisnis Indonesian Journal of Community Engagement Jurnal Inspektorat
Khamisah, Nur
Faculty Of Economics, Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Sosialisasi dan Pelatihan Terkait Media Daring Google Classroom dan Google Form di Masa Pandemi Covid 19 pada Sekolah Dasar Negeri 23 Palembang Muhammad Ichsan Siregar; Nur Khamisah; Sri Maryati; Trie Sartika Pratiwi; Lina Dameria Siregar; Hera Febria Mavilinda; Yusnaini Yusnaini; Nilam Kesuma
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v2i2.630

Abstract

Purpose: This service aims to socialize and offer training related to the use of online study rooms through Google Classroom And Google Form to teachers and employees at State Elementary School 23 Palembang. Method: The method used when carrying out this service activity is the lecture method and direct practice. Both provide material introduction to theory and direct practice of using Google Classroom and Google Form for both teachers and employees. Results: From this service activity in the form of providing material and direct practice, both teachers and employees who tried Google Classroom and Google Form got good results. Teachers and employees understand the use of online media in the form of Google Classroom And Google Form. Conclusions: After getting materials and practices for using online media, Google Classroom and Google Form, teachers and employees are accustomed to use these online media throughout the COVID-19 pandemic.
Utilization of E-Commerce and Digital Marketing to Increase Value Added Products for MSMEs and Home Businesses in Kerinjing Village Burhanudin Burhanudin; Yusnaini Yusnaini; Nur Khamisah; Shelly Febriana Kartasari
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.77

Abstract

This community service aims to help business actors, both MSMEs and home-based businesses in Kerinjing Village, in the use of E-Commerce and Digital Marketing in order to increase the added value of a product. In the face of increasingly difficult business competition, especially in this COVID-19 pandemic situation, business players need a creative and innovative idea in marketing their products, so that their business can survive. Therefore, this service activity is carried out to provide assistance and training to business players in Kerinjing Village in utilizing E-Commerce and Digital Marketing. Service activities are carried out starting from the introduction and providing an understanding of E-Commerce and Digital Marketing, followed by training on the use of E-Commerce where results of the activities will be monitored and evaluated further. This Community Service activity was attended by 35 participants, consisting of business players and MSMEs in Kerinjing Village.
Pendampingan Implementasi Aplikasi Sistem Informasi Akuntansi pada UMKM di Desa Kerinjing, Ogan Ilir, Sumatera Selatan Arista Hakiki; Yusnaini Yusnaini; Nur Khamisah
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 2 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i2.64

Abstract

Sistem Informasi Akuntansi dapat digunakan pada semua jenis dan skala usaha, baik skala besar maupun Usaha Mikro Kecil dan Menengah (UMKM). Namun fakta dan data di lapangan menunjukkan bahwa sebagian besar UMKM dan Bumdes beranggapan sistem informasi akuntansi belum diperlukan dalam mengelola usaha bisnis bahkan terkesan mahal dan kompleks. Dari fenomena tersebut dianggap perlunya pendampingan implementasi aplikasi sistem informasi akuntansi untuk UMKM. Pendampingan tersebut diharapkan dapat memberikan solusi permasalahan terkait pemanfaatan aplikasi sistem informasi akuntansi UMKM khususnya di Desa Kerinjing. Adapun peserta dari kegiatan pendampingan ini dari kelompok UMKM dan BUMDES Desa Kerinjing. Pendampingan dilakukan dengan pemberian penjelasan tentang pentingnya pemrosesan transaksi untuk UMKM sebagai dasar untuk menyusun laporan keuangan. Selanjutnya diperkenalkan aplikasi software yang sudah dirancang khusus untuk pemrosesan transaksi. Aplikasi berbasis Microsoft Excel ini dirancang sangat sederhana.  Pengguna hanya perlu mencatat dan mengentry transaksi terkait penerimaan dan pengeluaran kas. Dalam kegiatan pendampingan ini juga dilakukan demo penggunaan aplikasi software dilanjutkan dengan penggunaan langsung aplikasi oleh perwakilan UMKM dan BUMDES dengan arahan dari instruktur tim pengabdian kepada masyarakat FE UNSRI. Peserta diberikan waktu untuk mencoba aplikasi dengan memasukkan beberapa transaksi rutin penerimaan dan pengeluaran kas. Dengan demikian warga pelaku UMKM dan Bumdes dapat memahami dengan lebih jelas hal-hal yang masih belum dimengerti. Tim pengabdian juga memberikan software yang berisi aplikasi sederhana dalam pelaporan keuangan yang dapat dimanfaatkan oleh warga Desa Kerinjing khususnya pelaku UMKM dan Bumdes.
Training on the Preparation of Simple Financial Statements for Mosque /Mushollah and Youth Organizations of Mosque in the Kerinjing Village Yusnaini Yusnaini; Burhanudin Burhanudin; Nur Khamisah
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 1 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i1.35

Abstract

This Community Service Activity aims to train the Management (Ta'mir) and youth of mosques at the mosque in Kerinjing Village to (a) understand the importance of financial statements as a form of responsibility for the mandate they carry out, and (b) understand the importance of Standard financial statements in order to provide more macro benefits, and (c) practice compiling mosque financial statements in accordance with generally accepted regulations by utilizing information technology. The method applied is training through workshops within a certain time. The workshop will provide 3 main materials, namely: (1) understanding the importance of financial reporting in accountability, transparency and good governance; (2) training in manual preparation of mosque financial statements; and (3) training on the preparation of mosque financial statements using information technology, namely by using Microsoft Excel. After attending the workshop, it is expected that there will be a better understanding of the Management (Ta'mir) and youth of mosque on the importance of preparing mosque financial statements and at the same time having adequate competence to compile periodic financial statements, namely monthly, quarterly, semester and annually.
Pelatihan Penerapan PSAK 71 (Instrumen Keuangan) pada Perusahaan Daerah Air Minum di Wilayah Sumatera Selatan dan Bangka Belitung Tertiarto Wahyudi; Anisa Listya; Ubaidillah Ubaidillah; Ruth Samantha Hamzah; Nur Khamisah
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 2 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i2.37

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada bagian pengelolaan piutang usaha Perusahaan Daerah Air Minum di Wilayah Sumatera Selatan dan Bangka Belitung untuk mengestimasi besarnya penyisihan piutang tidak tertagih dengan menggunakan Expected Loss Method. Metode kegiatan ini dengan memberikan penyuluhan dan pendampingan kepada PDAM dalam membuat perhitungan estimasi piutang tak tertagih. Hasil pengabdian masyarakat ini ditandai dengan antusias dan kemampuan peserta dalam menerima materi dan mampu melakukan praktik untuk menghitung penyisihan piutang usaha dan penurunan nilai piutang usaha. Hasil kegiatan ini diharapkan bermanfaat bagi PDAM untuk meningkatkan pengelolaan piutang usaha yang nantinya akan meningkatkan pendapatan PDAM dan Pendapatan Asli Daerah.
Pelatihan Praktik Kerja Audit (Kualitas Audit) oleh Kantor Akuntan Publik (KAP) bagi Mahasiswa Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya Efva Octavina Donata Gozali; Yusnaini Yusnaini; Ruth Samantha Hamzah; Nur Khamisah
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 1 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i1.26

Abstract

Kegiatan pengabdian ini ditujukan kepada mahasiswa jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya kekhususan audit dalam bentuk pelatihan praktik kerja auditor yang dihubungkan dengan indikator-indikator dari kualitas audit. Tujuan dari kegiatan pengabdian ini adalah untuk menambah pengetahuan dan membuka wawasan, disamping teori yang telah diperoleh di dalam kurikulum dan materi perkuliahan, sehingga mahasiswa memahami alur dalam proses kerja audit yang terjadi di lapangan. Metode presentasi dan pendampingan digunakan dalam pelaksanaan  kegiatan pengabdian ini. Materi pelatihan dan praktik audit dilaksanakan oleh tim pengabdian serta praktisi audit (auditor) dari KAP yang berafiliasi dengan KAP big four menggunakan aplikasi virtual meetings yaitu zoom. Hasil dari pelatihan ini menunjukkan bahwa setelah diberikan pelatihan yang berkaitan dengan profesi akuntan, praktik kerja audit dan kualitas audit, mahasiswa mampu mengisi lembar aktivitas berupa kasus yang menjadi tolok ukur peningkatan pengetahuan mahasiswa akan praktik kerja audit.
Do Market Performance of SOEs Outperform Private Firms? (A Case of Indonesia Exchange) Nur Khamisah; Anisa Listya; Ruth Samantha Hamzah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 4, December 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i4.289-298

Abstract

The purpose of the privatization strategy is to improve the performance of Stated Owned Enterprises (SOEs) that are considered to have a poor performance that is not better than the private companies. The data is collected from the company's annual report and from the Osiris Database. This research uses purposive sampling method and doing multiple linear regression test analysis to test the research hypothesis. The final sample in this study consisted of 454 company observation. This study finds that privatized SOEs have better levels of market performance than private companies. Regression test results show the coefficient of market performance of SOEs is positive and significant at the level 1%. These results indirectly indicate that the privatization strategy through IPO conducted by the government against several SOEs has been effective in improving the performance of BUMNs
EARNINGS MANAGEMENT AND ITS DETERMINANT (STUDY OF LISTED COMPANIES ON INDONESIA STOCK EXCHANGE) Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Nur Khamisah
AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i1.13078

Abstract

The study aims to identify the determinant factors that affecting earning management practices of companies. We used firm size, age, leverage (DER) and profitability (ROA) as independent variables in term of earnings management detection. There were 344 listed companies in Indonesian Stock Exchange at the year of 2017 and 2018, thus there were 688 observed companies as samples. Purposive sampling and multiple regression were employed as sampling and analysis method, respectively. The results show that firm size, age and ROA have a significant effect toward earnings management, whilst DER has no significant effect towards earning management. In addition, earnings management detection provides information to investors and potential investors in decision making process.
DOES FINANCIAL DISTRESS HAS AN EFFECTS ON AUDIT REPORT LAG? (STUDY ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE) Nur Khamisah; Anisa Listya; Nyimas Dewi Murnila Saputri
AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i1.13058

Abstract

This study aims to examine the effect of financial distress on audit report lag and how the size of CPA Firm moderate the effect between financial distress and audit report lag. This study was held at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The final sample there were 318 observations, with a purposive sampling method. The variable financial distress is measured by the Altman Z Score proxy, which is the best model for measuring the state of financial distress being experienced by the company. The size of CPA Firm is measured by dummy variables, given a value of 1 if it is a Big Four CPA Firm and 0 if it is not a Big Four CPA Firm. This study use multiple linear regression to analyze the data. Based on the results of the analysis found that financial distress has negative and significant effect on audit report lag. It means that the smaller the Z Score of a company (which means the company is experiencing financial distress), the longer the financial statement audit process will be. This negative relationship between financial distress is strengthened by the size of CPA Firm.
DETERMINANTS THE INTEGRITY OF FINANCIAL STATEMENTS WITH WHISTLEBLOWING SYSTEM AS THE MODERATING VARIABLE Asfeni Nurullah; Nur Khamisah; Nilam Kesuma
AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i1.15625

Abstract

This research is a comparative causal research which is a research design to examines changes in one variable due to another variable with a causal relationship pattern. The type of data used in this study is secondary data that comes from other sources and has been processed by other researchers. Secondary data is sourced from the annual reports of financial companies for 2018-2020 period which can be accessed on the official website of the Indonesia Stock Exchange or each financial sector company. The results of the study found that Internal Audit, Company Size, and Leverage had a significant effect on the integrity of the company's financial statements, while the audit committee had no significant effect. It was also found that the existence of a whistleblowing system will strengthen the influence between each independent variable on the integrity of the financial statements..
Co-Authors Abdul Rohman Anisa Listya Arista Hakiki Asfeni Nurullah Aspahani Aspahani Budiman, Anton Indra Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Dhiona Ayu Nani Efriandy, Iwan Farumi, Muhammad Rifqi Fuadah, Lukluk Gozali, Efva Octavina Donata Hakiki, Arista Hamzah , Ruth Samantha Hamzah, Ruth Samantha HASNI YUSRIANTI Hera Febria Mavilinda Hidayat, Muhammad Inten Meutia Izza Ashsifa Kartasari, Shelly Febriana Kesuma, Nilam Kosim, Abu Larasati Farumi Lina Dameria Siregar Listya, Anisa Masruroh, Ina Meita Rahmawati Muhammad Farhan Muhammad Hidayat Muhammad Hidayat Muhammad Ichsan Siregar Nida, Rahma Nilam Kesuma Nilam Kesuma Nur Hasniwati Nurullah, Asfeni Patmawati Patmawati Patmawati Patmawati, Patmawati Pratiwi, Trie Sartika RAHMAWATI, MEITA Regino, Edel John Relasari, Relasari Rochmawati Daud, Rochmawati Rohman, Abdul Ruth Samantha Saggaf, Abdullah Saggaf, Abdullah Samantha, Ruth Saputri, Nyimas Dewi Murnila Sari, Rela Shelly Febriana Kartasari Siregar, Muhammad Ichsan Sitepu, Christian Damar Sagara Tertiarto Wahyudi Toni Nurhadianto Trie Sartika Pratiwi Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Usmayanti, Vivi Yusnaini Yusnaini Yusnaini Yusnaini Zhafira, Neva