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All Journal Daya Saing : Jurnal Ilmu Manajemen JAE (Jurnal Akuntansi dan Ekonomi) Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi AKTIVA Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis West Science Accounting and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Oktarida, Anggeraini
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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MSMEs Tax Reform for Financial Sustainability: Financial Literacy, Financial Capability and Capital Structure Hartaty, Sri; Oktarida, Anggeraini
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.438

Abstract

In light of tax sector reforms, this study explores the dynamics of Micro, Small, and Medium-Sized Enterprises (MSMEs), with a particular emphasis on the impact of capital structure, financial literacy, and financial aptitude on these businesses' long-term viability. Structural Equation Modelling with Partial Least Squares (SEM-PLS) analysis was performed on a sample of 231 MSMEs. The findings show a strong positive correlation between capital structure and financial sustainability, financial literacy and capability, and financial capability and capital structure. For educators, practitioners, and policymakers looking to improve MSMEs' financial resilience in the face of changing tax sector reforms, the study offers insightful information.
Pengaruh dana bagi hasil, dana alokasi umum, dana alokasi khusus, dan pendapatan asli daerah terhadap belanja daerah di bidang pendidikan pada kabupaten dan kota di Provinsi Sumatera Selatan Ahlillah, Rua Wahyu; Sari , Kartika Rachma; Oktarida, Anggeraini
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 4 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i4.288

Abstract

This study aims to determine the effect of Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Local Original Revenue on Regional Expenditures in the Education Sector in Regencies and Cities in South Sumatra Province. This study is focused only on Regencies/Cities in South Sumatra Province. The research data uses secondary data. The research data was obtained from the revenue realization report and Regional Education Balance per Regency/City in South Sumatra Province. The number of samples was 17 Regencies/Cities with a total observation of 85 budget realization reports and Regional Education Balance per Regency/City in South Sumatra Province. The data analysis technique was multiple linear regression with the help of SPSS software version 24. The results of the study showed that the Special Allocation Fund and General Allocation Fund had a positive and significant effect on Regional Expenditures in the Education Sector partially, but the Revenue Sharing Fund and Local Original Revenue did not affect Regional Expenditures in the Education Sector partially. It can be concluded that Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Local Original Revenue have a positive and significant effect on Regional Expenditures in the Education Sector simultaneously.
Determinan Kualitas Audit pada Inspektorat Daerah Provinsi Sumatera Selatan Az Zahra Tobing, Mutiara; Aprianti, Siska; Oktarida, Anggeraini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6728

Abstract

This study aims to determine the effect of Independence, Integrity, Due Professional Care, and Audit Capacity Stress on Audit Quality (Empirical Study on the Regional Inspectorate of South Sumatra Province) in 2024. This research method uses quantitative research using primary data in the form of distributing questionnaires. The population in this study were all auditors who worked at the Regional Inspectorate of South Sumatra Province and the sample obtained by researchers was 32 respondents from a total of 39 questionnaires distributed. The data analysis technique is multiple linear regression analysis with the help of SPSS software version 26. The results show that partially Independence, Integrity, Due Professional Care, and Audit Capacity Stress have a positive and significant effect on Audit Quality. Meanwhile, simultaneously Independence, Integrity, Due Professional Care, and Audit Capacity Stress have a positive and significant effect on Audit Quality at the Regional Inspectorate of South Sumatra Province.
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

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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
PERANCANGAN SISTEM INFORMASI AKUNTANSI HARGA POKOK PRODUKSI PADA CV AULIA PRINTING Fairuz, Nabila Nur; Oktarida, Anggeraini; Ardiani, Susi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10158166

Abstract

This final report aims to design an accounting information system for cost of goods manufacture using Micorosft Excel on orders from CV Aulia Printing In writing this final report, the object under study is the calculation of the cost of goods manufactured on orders for banners, brochures and invitations in the period January 2023. The data source that the authors took was primary data which included the results of the author's interview with the leadership of CV Aulia Printing. Data collection techniques used by the author are interviews and documentation. The author conducted an analysis of the accounting information system at CV Aulia Printing. The author knows that the company has made a report on the cost of production, but the lack of ability in technology, the lack of the role of technology, results in the calculation of the cost of production taking quite a long time. The calculation of the cost of production at the Company still uses a manual system so that the company has difficulty calculating the cost of production on a regular basis. The results of this report are designed by the authors to calculate the cost of goods manufacture and the application that can be followed by users at CV Aulia Printing. The author provides suggestions so that companies can apply accounting information systems for cost of goods manufacture that have been designed. Keywords: Accounting Information System, Cost of Goods Manufacture.
DESAIN DAN PENERAPAN APLIKASI LAPORAN PERSEDIAAN BARANG MASUK DAN KELUAR DI APOTEK PBSA BABAT TOMAN Dian, Dian Ofasari; Meilansari, Selvita; Oktarida, Anggeraini
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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

Abstract

Information technology can be used optimally to build a reliable accounting system, especially for trading companies with high sales volumes. A computerized stock control system is very beneficial in managing recurring sales transactions. In addition, this system simplifies the generation of accurate stock level reports, which are very important for monitoring inventory balances over a certain period. This research aims to assist PBSA Pharmacy in providing relevant stock information that is effective and efficient in terms of time and effort. Primary and secondary data were collected through documentation and interviews and analyzed descriptively qualitatively. Based on interviews, PBSA pharmacies still face difficulties in obtaining accurate and efficient stock information. However, with the implementation of the designed accounting information system, PBSA pharmacy has faster and more accurate access to the information needed, switching from manual recording to a computer-based system.
Co-Authors AA Sudharmawan, AA Adillia, Syahida Ahlillah, Rua Wahyu AL-Fiansyah, Rafi Alendra, Muhammad Ramadhan Aliyah, Ade Zahrah Anugrah, Meilinda Dwi Aprianti, Siska Az Zahra Tobing, Mutiara Desi Wulandari, Desi Dian, Dian Ofasari Fairuz, Nabila Nur FARIDAH Firmansyah Firmansyah Hartaty, Sri Henny Yulsiati Husni Mubarok, Muhammad Khairani, Annisa Masnila, Nelly Meilansari, Selvita Meliana, Irza Oktarini, Kurnia Widya Putri, Khofifah Dekriana Riza Wahyudi Sari , Kartika Rachma susi ardiani Wancik, Zulkifli Zulfalailia Zulkifli Zuryatina, Mutiara