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All Journal Daya Saing : Jurnal Ilmu Manajemen Journal of Economic, Bussines and Accounting (COSTING) 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 Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Akuntansi AKTIVA Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis West Science Accounting and Finance Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Oktarida, Anggeraini
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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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.
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

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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.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Gracika Janice Valencia; Oktarida, Anggeraini; Choiruddin, Choiruddin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/cnys2953

Abstract

This study investigates the influence of audit opinion, audit findings, audit delay, and independence ratio on the level of financial statement disclosure among regency/city governments in South Sumatra Province. Transparency in public financial management is essential for ensuring government accountability, where financial reports serve as a primary tool for fiscal communication to the public. The research addresses the issue of variation in LKPD disclosure levels across regions, suspected to be influenced by audit quality, timeliness, and fiscal capacity. The objective is to test both the partial and simultaneous effects of these four variables on disclosure level. A quantitative approach is employed using a descriptive method and panel data regression analysis processed with EViews. The sample includes 17 local governments over the 2021–2023 period, yielding 51 observations. The results reveal that, partially, audit opinion and audit delay have significant effects on financial disclosure levels, while audit findings and independence ratio do not. Simultaneously, all four variables show a significant influence. The findings conclude that improving audit opinion quality and reporting timeliness is essential to promote fiscal transparency. Local governments are expected to enhance internal control and reporting efficiency to optimize their financial disclosure levels. 
DETERMINANTS OF REGIONAL GOVERNMENT FINANCIAL PERFORMANCE IN INDONESIA Febriyanti, Kur; Zulkifli, Zulkifli; Oktarida, Anggeraini
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2718

Abstract

The importance of local governments in providing public services and supporting national development goals is growing. As a result, systematic control, assessment, and performance measurement are crucial. This analysis aims to identify factors that affect the financial performance of provincial governments in Indonesia, focusing on local government size, balancing of funds, regional expenditures, and audit results. Financial performance is assessed through the independence ratio. Utilizing secondary data from Audit Reports of Provincial Government Financial Statements from 2021 to 2023, the study covers all 34 provinces selected through purposive sampling, resulting in 102 analysis units. Multiple linear regression using EViews version 13 reveals that local government size and regional expenditures harm financial performance, while balanced funds have a significant positive effect. Moreover, audit findings do not significantly influence financial performance. The analysis shows that increasing total assets does not guarantee better financial results due to ineffective asset management. The lack of correlation between audit findings and financial performance suggests that audit reports may not reliably indicate fiscal health. Policy recommendations emphasize the importance of efficient asset management, strategic utilization of balancing funds, and effective follow-up on audit recommendations to promote accountability and fiscal sustainability.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SE-INDONESIA Putra, Harryansyah; Oktarida, Anggeraini; Aryani, Yuli Antina; Ofasari, Dian; Meilansari, Selvita
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

This research aims to analyze the size of local governments in relation to audit opinions on the financial statements of local government cities in Indonesia, actions taken on audit recommendations, audit findings regarding non-compliance with laws and regulations, and weaknesses in internal control systems. This study is quantitative using secondary data from the Audit Results Reports of the BPK for the years 2021-2023. The research collected 279 samples from 93 cities across Indonesia. Data analysis was conducted using logistic regression with SPSS 26. The research results show that only the result of non-compliance with regulations has a partially negative impact on audit opinion. Meanwhile, the results regarding internal control weaknesses, recommended actions, and the size of local governments do not have a significant impact. However, all four variables have a simultaneous effect on audit opinion. Keywords: : Internal Control Findings, Legal Non-compliance, Audit Recommendation Follow-Up, Local Government Size, Audit Opinion.
Co-Authors AA Sudharmawan, AA Adillia, Syahida Ahlillah, Rua Wahyu AL-Fiansyah, Rafi Aliyah, Ade Zahrah Anugrah, Meilinda Dwi Aprianti, Siska Choiruddin, Choiruddin Desi Wulandari, Desi Dian, Dian Ofasari Fairuz, Nabila Nur FARIDAH Febriyanti, Kur Firmansyah Firmansyah Gracika Janice Valencia Hartaty, Sri Husni Mubarok, Muhammad Khairani, Annisa Masnila, Nelly Meilansari, Selvita Meliana, Irza Ofasari, Dian Oktarini, Kurnia Widya Putra, Harryansyah Putri, Khofifah Dekriana Riza Wahyudi Sari , Kartika Rachma susi ardiani Wancik, Zulkifli Yuli Antina Aryani, Yuli Antina Zulfalailia Zulkifli Zulkifli Zulkifli Zuryatina, Mutiara