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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Bina Praja Martabe : Jurnal Pengabdian Kepada Masyarakat Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Ilmiah Ekonomi Global Masa Kini FINANCIAL : JURNAL AKUNTANSI AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat (JPKM) Tabikpun Jurnal Abdi Masyarakat Indonesia Edumatica: Jurnal Pendidikan Matematika Jurnal Akuntansi Trisakti Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Sistem Informasi, Akuntansi dan Manajemen Ulil Albab

Sunardi, Sunardi

Department Of Accounting, Faculty Of Economics And Business, Universitas Muhammadiyah Palembang

Author-ID : 1825100

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL, PENGAWASAN INTERN, DAN INTERGOVERMENTAL REVENUE TERHADAP KINERJA KEUANGAN DENGAN UKURAN PEMERINTAH DAERAH SEBAGAI VARIABEL INTERVENING Sunardi Sunardi
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 2
Publisher : Universitas Indo Global Mandiri

The purpose of this study to empirically examine the effect of the application of accrual accounting, internal oversight and Intergovermental revenue, positive and significant impact on financial performance through the variable size of local government. The observations in this study conducted in local government consisting of: from 11 counties and four cities and the government of South Sumatra Province. The data collection is done by observation on secondary data Budget Revenue and Expenditure in 2009 s.d, 2015.Data processing was performed using the program eviews data analysis technique used is multiple linear regression. Based on the variable application of accrual accounting is negative and significant impact on the size of local government, variable size Intergovermental internal control and revenue have positive and significant impact on the size of local government.Variable size of local government has a negative and significant impact on the ratio of self-reliance and economic ratios, while the size of the local government has a positive and significant impact on the effectiveness ratio and efficiency ratioKey words: Accrual Based Accounting, Internal Control, the Intergovernmental Revenue and financial performance (independence ratio, effectiveness ratio, efficiency ratio and economically ratio

Keterkaitan Teknologi Informasi, Pembelajaran Organisasi, Kemampuan Manajemen Pengetahuan, Dan Kinerja Perusahaan Sunardi Sunardi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 2 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i2.34

The purpose of the study was to test empirically the influence of information technology relatedness and organizational learning on knowledge management ability and company performance either directly or indirectly. Research was expected to provide theoretical and practice contributions in banking management. The research instrument used a questionnaire that given to the head of bank branches in Palembang. Sampling technique used purposive sampling with the number of respondents 199 respondents. The result of the study showed that: the influence of information technology relatedness on organizational learning, the influence of organizational learning on knowledge management ability, the influence of knowledge management ability on company performance, to produce positive and significant influence, while the influence of information technology relatedness to knowledge management ability, the influence of information technology relatedness on corporate performance, the influence of organizational learning on company performance produced negative influence. The limitations of the study did not distinguish the market share and the level of banking competition.

POTRET BUMDES KECAMTAN AIR SUGIHAN dan KECAMATAN AIR KUMBANG KABUPATEN BANYUASIN Sunardi Sunardi; Diah Isnaini Asiati; Apriyanto Apriyanto
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2020): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Improving Bumdes governance will always require identification of problems and solutions so that Bumdes can go to star 5. This activity carried out in 38 villages in Air Kumbang and Muara Sugihan districts, participants of each event by two Bumdes managers, the activities are divided into two days. Different, by collaborating with the sub-district government and Palembang Muhammadiyah University. The result of this activity is Bumdes has many internal problems. Furthermore, the solutions that must be immediately adopted are: fixing and strengthening, business mapping, and business selection evaluated through a business feasibility study, an evaluation of the AD / ART that has prepared, the need for a companion from the government, and universities and strengthening human resources.

PROYEKSI HASIL PENYELENGGARAAN PEMERINTAH DAERAH MELALUI INDIKATOR KINERJA PADA DOKUMEN RENCANA KERJA DAN ANGGARAN (STUDI KASUS PEMERINTAH KABUPATEN WONOGIRI) Riana Mayasari; Sunardi Sunardi; Jovan Febriantoko
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 7, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v0i0.195

Penelitian ini bertujuan untuk mengetahui proses penyusunan Rencana Kerja dan Anggaran Satuan Kerja Perangkat Daerah dan mengidentifikasi faktor pendukung dan penghambatnya dengan menggunakan model logika pada Dinas Pekerjaan Umum Kabupaten Wonogiri. Metode dan alat analisis dalam penelitian ini adalah model logika yang diperluas dengan analisis empat kuadran friedman. Analisis ini dilakukan pada dokumen perencanaan hingga dokumen pelaporan untuk mengetahui hubungan yang logis antara misi dengan indikator kegiatan yang dilaksanakan dan terhadap hasil wawanvara. Hasil penelitian ini menunjukkan bahwa indikator kinerja pada Dinas Pekerjaan Umum Kabupaten Wonogiri belum menunjukkan indikator kinerja berorientasi pada hasil. Sebesar 85% lebih indikator kinerja pada Rencana Kerja dan Anggaran Dinas Pekerjaan Umum Kabupaten Wonogiri berorientasi pada aktivitas pelayanan, belum menunjukkan hasil yang dapat dirasakan masyarakat berdasarkan analisis empat kuadran friedman. Hal tersebut disebabkan oleh ketidakdisiplinan waktu dan anggaran, tidak semua bidang dapat mengusulkan kegiatan yang direncanakan tepat waktu, dan kurangnya Sumber daya manusia baik dari segi kuantitas maupun kualitasKata kunci: empat kuadran friedman, penilaian kinerja, sektor publik, analisis tematik

PREDIKSI RELEVANSI NILAI INFORMASI AKUNTANSI TERHADAP FINANCIAL DISTRESS DIMODERASI CAPITAL INTENSITY PADA PEMERINTAH KABUPATEN DAN KOTA DI PROVINSI SUMATERA Sunardi Sunardi; Ety Murwaningsari
AKUNTABILITAS Vol 15, No 2 (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.v15i2.13244

This study aims to predict the value relevance of accounting information to financial distress and the role of capital intensity in moderating the relationship between these variables. The research population of 32 district and city governments in South Sumatra and Lampung Provinces. The data source for local government financial reports for 2016 to 2018 is that the amount of data for 96 years of data tests the ability of financial ratios to predict financial distress. The data analysis method uses SPSS logistic regression, the research findings show that financial independence ratios, long-term solvency ratios and short term solvency ratios can negative predict financial distress, while financial flexibility ratios, operating solvency ratios and services solvency ratios can positive predict financial distress, then Intensity capital can moderate (weaken) financial distress for all independent variables. So the local government financial reports have a high relevance value for decision making for the users so that they can detect financial distress.

PENGARUH PRINSIP-PRINSIP GOOD GOVERNANCETERHADAP KINERJA PEMERINTAH DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MUSI RAWAS Sunardi Sunardi; Darma Yanti; Wendi Ariansyah
AKUNTABILITAS Vol 13, No 2 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i2.9516

The formulation of the problem in this study is how the influence of the principles of good governance on the performance of local governments. The purpose of this study is to measure the effect of the principles of good governance on the performance of local governments in the Musi Rawas District Tax and Retribution Management Agency. This research is an associative type of research. The data used in this study are primary data. This study uses a sample, the sample used by 34 respondents. Analysis of the data used in this research is qualitative analysis and quantitative analysis. The results of this study indicate that the principles of good governance significantly have a positive effect on the performance of local governments in the Musi Rawas District Tax and Retribution Management Agency.

Comparison of Transparency Index Between Regency and City in South Sumatra and Lampung Province Sunardi Sunardi; Nur May Lena; Jovan Febriantoko
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Vol 15, No 2 (2020): September
Publisher : Universitas Muhammadiyah Ponorogo

This study aimed to determine and analyze the comparison of transparency index of each region in South Sumatra and Lampung Province. The type of the study was comparative and descriptive. Data which were used were secondary data in the form of Performance Evaluation of Local Government Implementation. Total population in this study was 32 Regencies / Cities in South Sumatra and Lampung Province. The sampling technique was purposive sampling, 3 regencies and cities did not provide complete data. The method of data collection in this study was document analysis. Data analysis techniques which were used were quantitative and qualitative analysis using independent samples t test. The results showed that the transparency index of South Sumatra Province was higher than Lampung Province. Other results also showed that the transparency index of regions with city status was lower than regions with regency status.

Penguatan Tata Kelola Taman Edukasi Kelurahan Talang Putri Kecamatan Plaju Kota Palembang Sunardi Sunardi; Yudha Mahrom DS; Gusmiatun Gusmiatun; Lesi Agusria; Anggrelia Afrida; Kurnia Krisna H; Agung Sarwandy; Yulian Sahri
Jurnal Abdi Masyarakat Indonesia Vol 2 No 5 (2022): JAMSI - September 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.470

Tata kelola organisasi kemasyarakatan, cenderung berjalan apa adanya, sedangkan tuntutan masyarakat semakin meningkat. Kegiatan ini bertujuan untuk memberikan penguatan terhadap tata kelola taman edukasi yang sudah berjalan, meliputi: penyusunan visi dan misi, penyusunan dokumen administrasi (kerangka hukum dan orientasi kepentingan masyarakat), struktur organisasi dan pembagian tugas (transparansi dan keadilan), serta pengelolaan keuangan (akuntabilitas, transparansi, efisiensi dan efektifitas). Metode pelaksanaan yang dipergunakan adalah melakukan observasi atas tata kelola yang dilakukan, melakukan diskusi tentang struktur organisasi, memberikan contoh dan pembuatan laporan keuangan sederhana, serta evaluasi, peserta sebanyak 18 orang pengelola taman edukasi. Hasil menunjukkan bahwa taman edukasi sudah memiliki dokumen adminstrasi yang lengkap dan dijalankan secara bertahap, struktur organisasi sudah memiliki dan masing-masing mengetahui tugas pokoknya, dan laporan keuangan sudah disusun secara sederhana yang menggambarkan penerimaan dana dan pengeluaran dana, sehingga beberapa prinsip tata kelola terpenuhi.

PEMANFAATAN PERPUSTAKAAN MINI UNTUK MENINGKATKAN MINAT BACA MASYARAKAT KELURAHAN TALANG PUTRI KECAMATAN PLAJU Sunardi Sunardi; Yudha Mahrom DS; Gusmiatun Gusmiatun; Lesi Agusria; Anggrelia Afrida; Kurnia Krisna Hari; Agung Sarwandy; Yulian Sahri
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 7 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i7.2646-2651

The existence of a mini library in Talang Putri Plaju Village, is very attractive, with a beautiful environment but very few visitors. This is because the administration and environmental conditions of the library are not well organized. The purpose of this service activity is to optimize the benefits of the Taman Edukasi mini library to increase public interest in reading in Talang Putri Village. The method used is counseling to the community and direct assistance to library managers. The time required to complete the activity is one month. The results of the activity show that to increase people's reading interest, it can be done through administrative arrangements, library layout arrangements, outdoor arrangements, and increasing the number of book collections. Some things that can be done are: 1) Make a list of book collections, guest lists, catalogs and visitor rules. 2) Arrange the layout (layout) of books and the correct placement of bookshelves. 3) Arrange a comfortable outdoor environment for readers, and 4) Collaborate with several parties to add to the book collection. The results of the evaluation after one month of service activities are the increasing number of visitors per week, reaching 31 people.

PENGARUH JUMLAH ANGGOTA LEGISLATIF TERHADAP KINERJA NON KEUANGAN, DIMEDIASI MANDATORY SPENDING Sunardi Sunardi
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to examine the direct and indirect effects of the number of legislative members on mandatory spending on education and health spending and their impact on non-financial performance (junior high school enrollment rates and community services with health workers). The population in regency and municipal governments in Southern Sumatra, from 2016 to 2018, brings up 174 observations. Testing using regression and path analysis. The results showed that the direct effect of the number of legislative members on mandatory spending on education and health spending was positive and significant, the effect of mandatory spending on education and health spending on the enrollment rate of junior high school and community services with health workers was positive and significant. Furthermore, the direct and indirect effect of the number of legislative members on the Junior High School Net Enrollment Rate is positive and significant, while the direct effect of the number of legislative members on community services with health personnel is negative, but the indirect effect is positive. Furthermore, the direct and indirect effect of the number of legislative members on the Junior High School Net Enrollment Rate is positive and significant, while the direct effect of the number of legislative members on community services with health personnel is negative, but the indirect effect is positive.

Co-Authors Abid Djazuli Afrida, Anggrelia Agusria, Lesi Apriyanto Apriyanto Arta Pradana Bachtari Alam Hidayat Beliwati Kosim Darma Yanti Darmayanti Darmayanti Dewi Sari Diah Isnaini Asiati EMAN SATRIA Ety Murwaningsari Fitriah, Wani Fuaddilah Ali Sofyan Gusmiatun Gusmiatun Herie Saksono Jovan Febriantoko Jovan Febriantoko Khoirul Anam Anam Kurnia Krisna Hari Lis Djuniar Muhammad Fahmi Muslimin Muslimin Nur May Lena Nurlaina Riana Mayasari Risma Dwi Handayani Rosalina Ghozali Sarwandy, MH Agung Shaumi Shaumi Tutut Handayani Wendi Ariansyah Yudha Mahrom Yulian Sahri

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