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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 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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Pelatihan Penerapan PSAK 71 (Instrumen Keuangan) pada Perusahaan Daerah Air Minum di Wilayah Sumatera Selatan dan Bangka Belitung Wahyudi, Tertiarto; Listya, Anisa; Ubaidillah, Ubaidillah; Hamzah, Ruth Samantha; Khamisah, Nur
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.
Pendampingan Implementasi Aplikasi Sistem Informasi Akuntansi pada UMKM di Desa Kerinjing, Ogan Ilir, Sumatera Selatan Hakiki, Arista; Yusnaini, Yusnaini; Khamisah, Nur
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.
Utilization of E-Commerce and Digital Marketing to Increase Value Added Products for MSMEs and Home Businesses in Kerinjing Village Burhanudin, Burhanudin; Yusnaini, Yusnaini; Khamisah, Nur; Kartasari, Shelly Febriana
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.
Financial Management Training As An Effort To Improve The Reliability Of Preparation Of Financial Statements Khamisah, Nur; Hakiki, Arista; Nida, Rahma; Yusrianti, Hasni; Sitepu, Christian Damar Sagara
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 1 (2023): 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.v4i1.128

Abstract

Financial Statement is one of very important element in business, because it is an output that can give information for user as base for taking decision. The problems faced cooperative employees of PT PUSRI Palembang are, they not yet understand about financial management in compile report effective and efficient finance. Financial management need understood for cooperative manager, because its related with  the reliability of information in financial statement cooperative .  This community service activity aims to provide knowledge and skills regarding financial management in order to increase the reliability of financial statement to the target group, namely the PT PUSRI Palembang employee cooperative. Activity devotion done with method outreach and training . Benefit from activity devotion to employees  cooperative PT PUSRI Palembang is expected become useful input for participants activity capable to manage financial in a effective and efficient manner so the cooperative  objective can optimally achieved. Besides it, with knowledge management good finances owned by the participants  can used as consideration in taking decision related finance nor direction policy business in a manner more broad .
Utilization of the SI APIK Application for Songket Craftsmen in Muara Penimbung Ulu Village Patmawati, Patmawati; Daud, Rochmawati; Meutia, Inten; rahmawati, meita; khamisah, nur
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 2 (2023): 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.v4i2.134

Abstract

Si Apik is a financial information recording application that can make it easier for micro small businesses to book and record every financial transaction intended for individual / micro businesses or small-scale businesses. This application is an application issued by Bank Indonesia which can be downloaded through the Google Play Store. This application can also be accessed offline which can make it easier for micro small businesses in areas with unstable internet connections to still be able to use this application without problems. This service activity regarding the use of the SI APIK Application is needed by small micro businesses in Muara Penimbung Ulu Village, especially songket craftsmen. Based on the results of the service that has been carried out, it was found that there was an increase in the understanding of songket craftsmen regarding the use of the Si Apik application by 70% from the previous level of understanding of songket craftsmen only by 5.25%.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Berbasis Aplikasi pada BUMDES Darussalam di Desa Burai Khamisah, Nur; Nurullah, Asfeni; Kesuma, Nilam; Kartasari, Shelly Febriana
Sricommerce: Journal of Sriwijaya Community Services Vol. 5 No. 1 (2024): 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.v5i1.157

Abstract

BUMDes merupakan bentuk kelembagaan Desa yang memiliki kegiatan menjalankan usaha ekonomi atau bisnis untuk memperoleh manfaat yang berguna bagi kesejahteraan masyarakat Desa. Desa Burai adalah salah satu desa yang terletak di Kecamatan Tanjung Batu, dimana Desa Burai ini di kelilingi oleh sungai kelekar dan rawah yang kaya akan flora dan fauna. Metode pelaksanaan yang dilakukan yakni melakukan edukasi dan pendampingan bersama mitra Desa Binaan Universitas Sriwijaya yaitu Desa Burai, Kecamatan Tanjung Batu, Ogan Ilir, Sumatera Selatan. Kegiatan pelatihan dan pendampingan penyusunan laporan keuangan bumdes berbasis aplikasi ini ditujukan kepada aparat desa dan pengurus bumdes di Desa Burai Kecamatan Tanjung Batu, Kabupaten Ogan Ilir, Sumatra Selatan. Kegiatan pelatihan dan dan pendampingan penyusunan laporan keuangan bumdes berbasis aplikasi dilakukan pada pada hari Senin, tanggal 25 September 2023 yang dihadiri oleh 20 peserta yang terdiri dari aparatur desa dan pengurus BUMDes. Tim PKM telah memberikan materi dan aplikasi yang dapat digunakan oleh bumdes dalam Menyusun laporan keuangan. Ke depannya, diharapkan materi dan aplikasi yang telah diberikan dapat bermanfaat dan dapat mempermudah pengurus bumdes dalam Menyusun laporan keuangannya.
The Determinants of Audit Quality (Empirical Study in Indonesia Stock Exchange) Khamisah, Nur; Nurullah, Asfeni; Kesuma, Nilam
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2439

Abstract

Every company has an obligation to present quality financial reports. One indicator of quality financial statements is that they have been audited by a public accountant to determine the level of fairness of the financial statements compared to accounting standards. The services of a public accountant or external auditor are seen as an independent third party to anticipate conflicts of interest between company management and shareholders. A public accountant must be able to gather as many clients as possible and gain the trust of the wider community, this requires auditors to maintain good audit quality. Audit quality is very important in maintaining trust in the integrity of financial reporting. The higher the quality produced and perceived, the more credible the financial statements, so as to increase the trust of users of financial statements. This study aims to investigate what factors can affect audit quality. The determinant factors tested in this study are Auditor-Client Geographic Proximity, CEO Financial Expertise, Audit Fee and Audit Complexity. The research was conducted on companies listed on the IDX for the 2018-2022 period. This research was conducted on 766 samples of companies listed on the Indonesia Stock Exchange for the 2018-2022 Period. The data is processed using panel data regression. The results of this study found that geographic distance between auditors and clients, CEO financial expertise and audit complexity have a significant influence in producing higher audit quality. Meanwhile, it was also found that the amount of audit fees has no significant effect on the quality of financial statement audits. From the results of this study, it is hoped that companies can pay more attention to the CEO's financial expertise factor when selecting the CEO, selecting auditors if they want to get a higher quality audit.
The Effect of Audit Tenure, Client Importance, and Auditor Specialization on Audit Quality Farumi, Muhammad Rifqi; Khamisah, Nur
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 1 (2025): Nominal April 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i1.78174

Abstract

This study aims to examine the effect of audit tenure, client importance, and auditor specialization on audit quality. The population in this study consisted of 185 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022, which were selected through purposive sampling method. The analysis was carried out using Logistic Regression through STATA 17 software. The results of this study indicate that audit tenure has no effect on audit quality, client importance has a negative and significant effect on audit quality and auditor specialization has a positive and significant effect on audit quality. The results of this study have significant implications for understanding how important it is to conduct audits conducted by specialist auditors because it has been proven by research that specialist auditors are able to provide higher audit quality, so perhaps policy makers and companies need to regulate in the client acceptance process that they must accept clients in the same industry in order to produce high quality audit reports. Keywords: Audit Tenure, Client Importance, Auditor Specialization, Audit Quality, Logistic Regression ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh yang diberikan oleh audit tenure, client importance, dan spesialisasi auditor terhadap kualitas audit. Populasi dalam penelitian terdiri dari 185 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022, yang dipilih  melalui metode purposive sampling. Analisis dilakukan menggunakan Regresi Logistik melalui perangkat lunak STATA 17. Hasil penelitian ini menunjukkan bahwa audit tenure tidak berpengaruh terhadap kualitas audit, client importance berpengaruh secara negatif dan signifikan terhadap kualitas audit dan spesialisasi auditor berpengaruh positif dan signifikan terhadap kualitas audit. Hasil penelitian ini memiliki implikasi yang signifikan terhadap pemahaman betapa pentingnya melakukan audit yang dilakukan auditor spesialis karena telah terbukti secara riset bahwa auditor spesialis mampu memberikan kualitas audit yang lebih tinggi, sehingga mungkin pembuat kebijakan maupun perusahaan perlu mengatur dalam proses penerimaan klien bahwa harus menerima klien dalam industri yang sama agar dapat menghasilkan laporan audit yang berkualitas tinggi. Kata Kunci: Audit Tenure, Client Importance, Spesialisasi Auditor, Kualitas Audit, Regresi Logistik
Pemberdayaan Masyarakat dalam Upaya Membangun Bisnis Budidaya Jamur Tiram Kosim, Abu; Sari, Rela; Farhan, Muhammad; Khamisah, Nur; Usmayanti, Vivi; Kesuma, Nilam; Masruroh, Ina
Indonesian Journal of Community Engagement Vol. 1 No. 2 (2025): (January) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i2.23

Abstract

Budidaya jamur tiram dapat dilakukan dalam skala kecil sebagai industri rumah tangga atau sebagai usaha sampingan keluarga sehingga mampu memberikan pendapatan keluarga. Kegiatan pengabdian masyarakat ini akan memfokuskan terhadap Edukasi dan Pendampingan memberdayakan masyarakat melalui membangun bisnis budidaya jamur tiram di Desa Kerinjing. Kegiatan pengabdian ini dilakukan dalam bentuk penyuluhan dengan kerjasama dengan UMKM untuk memberikan penjelasan dan pemahaman kepada mereka bahwa penting nya Pemberdayaan Masyarakat Dalam Upaya Membangun Bisnis Budidaya Jamur Tiram.  100% peserta menyatakan bahwa pengabdian ini sangat penting untuk masyarakat desa kerinjing. Seperti yang diketahui, bahwa pemberdayaan ini dapat meningkatkan kapasitas masyarakat dan pemerataan pendapatan. Maka dari itu, dengan adanya pengabdian masyarakat diberikan modal pengetahuan untuk upaya membangun bisnis budidaya jamur tiram  yang berdapampak kepada masa depan.
DIGITAL-BASED FINANCIAL TRANSACTION RECORDING EDUCATION FOR MSMEs IN MUARA PENIMBUNG ULU VILLAGE Patmawati, Patmawati; Meutia, Inten; Daud, Rochmawati; Khamisah, Nur; Rahmawati, Meita
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 3 (2025): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i3.2952

Abstract

This service activity aims to provide an understanding of recording financial transactions for MSMEs still needs to be improved. One way that can be done to increase understanding for MSMEs in making it easier to record financial transactions is by educating them on digital-based financial transaction recording, namely the MSME business stall book application, Financial Management, Accounting – Financial Lap, MSME Business Financial Records in Muara Penimbung Ulu Village. Digital-Based For MSMEs in Muara Penimbung Ulu Village, it is known that the level of understanding of recording digital-based financial transactions is only 25%. After the service team provided material on recording digital-based financial transactions using the MSME Business Warung Book application, Financial Management, Financial Accounting-Lap, MSME Business Financial Records, it was known that the level of understanding of MSMEs has increased significantly, namely 75% from the previous only 25%. Based on the results of monitoring and evaluation of service activities, the results were obtained that MSMEs still need assistance activities for their business activities. The MSMEs stated that they were helped by this community service activity. With this service activity regarding Digital-Based Financial Transaction Recording Education for MSMEs in Muara Penimbung Ulu Village, it can help MSMEs in compiling their business financial statements.
Co-Authors Anisa Listya Arista Hakiki Asfeni Nurullah Aspahani Aspahani Budiman, Anton Indra Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Dhiona Ayu Nani Farumi, Muhammad Rifqi Fuadah, Lukluk Gozali, Efva Octavina Donata Hakiki, Arista 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 Samantha, Ruth Saputri, Nyimas Dewi Murnila Sari, Rela Shelly Febriana Kartasari Sitepu, Christian Damar Sagara Tertiarto Wahyudi Toni Nurhadianto Trie Sartika Pratiwi Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Usmayanti, Vivi Yusnaini Yusnaini Yusnaini Yusnaini Zhafira, Neva