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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Media Wahana Ekonomika Falah : Jurnal Ekonomi Syariah SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi International Journal of Financial, Accounting, and Management Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Sricommerce: Journal of Sriwijaya Community Services Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Abdimas Musi Charitas Sriwijaya Accounting Community Services
Gozali, Efva Octavina Donata
Program Studi Akuntansi Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Menilai Audit Firm Rotation, Gender Komite Audit, Struktur Kepemilikan, Audit Fee Dan Kualitas Audit – Studi Kasus Pada Industri Perbankan Indonesia Efva Octavina Donata Gozali; Ruth Samantha Hamzah; Anisa Listya
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1426

Abstract

Poor audit quality has become the noteworthy issue in recent years, particularly in developing countries such as Indonesia. This study therefore aims to bridge the information and audit quality gap in Indonesia banking industries by examining the relationship between audit firm rotation, audit committee gender, and ownership structure on audit quality. Quantitative approach by employing logistic regression was used as the analysis method. The sample in this study was banking companies listed in Indonesia Stock Exchange which obtained 80 year-observation samples in the period of 2011-2020. The results of this study indicate that audit fees have a significant effect on audit quality. Meanwhile, audit firm rotation, audit committee gender, and ownership structure which are proxied by institutional ownership, managerial ownership, government ownership have no significant effect on audit quality.
Financial Resilience of Online-Based Micro Business During Covid-19 Pandemic Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Iwan Efriandy
AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i2.21537

Abstract

The study investigates the effect of working capital management (WCM), firm size, and firm age on financial performance of online-based micro, small, and medium enterprises (MSMEs) in Palembang, Indonesia during Covid-19 outbreak. We used a quantitative-descriptive method which employed Ordinary Least Square (OLS) linear regression analysis. Questionnaire is distributed to food and beverages MSMEs and obtained 117 respondents as samples. The results proved that WCM has a significant and positive effect on financial performance, while firm size and firm age have no significant effect on financial performance. The result presents that managing working capital is crucial for MSMEs during Covid-19 pandemic, particularly the online-based MSMEs. The result is believed to deliver the implication for MSMEs owner-managers regarding decision making in order to improve their financial performance
SUMAN (SULAM ANGKINAN) X MODERN FASHION WITH DIGITAL CUSTOMIZE PLATFORM: IMPLEMENTASI PROGRAM KREATIVITAS MAHASISWA BIDANG KEWIRAUSAHAAN (PKM-K) Renisya Kusnadi; Muhammad Aidil; Dwi Raiqah Salsabila; Muhammad Raihan Arrasyid; Dea Aulia Handayani; Efva Octavina Donata Gozali
Jurnal Abdimas Ilmiah Citra Bakti Vol. 5 No. 1 (2024)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v5i1.2333

Abstract

Program Kreativitas Mahasiswa Kewirausahaan (PKM-K) merupakan program kreativitas mahasiswa dalam menciptakan aktivitas usaha. PKM-K Memberikan kesempatan kepada mahasiswa untuk praktik wirausaha dengan pemahaman konsep wirausaha yang komprehensif. PKM-K diharapkan dapat menjadi cikal bakal kemunculan produk usaha di Indonesia sebagai karya mandiri bangsa. Sulam angkinan dalam perkembangannya terdapat keterbatasan kemampuan pemasaran dan jaringan diakibatkan karena sulam angkinan hanya digunakan untuk acara formal dengan desain yang tradisional dan bahan yang tidak cocok untuk pakaian sehari-hari. Berlatar belakang dari permasalahan itu, solusi yang diberikan adalah menciptakan produk dipadupadankan dengan modern fashion style tanpa menghilangkan citra dan motif asli sulam angkinan yang sudah ada serta menciptakan platform marketplace pribadi yang dikemas dalam satu platform digital yang dilengkapi dengan fitur models customize dan fitur historical guide. Metode yang digunakan adalah ceramah dan diskusi yang disertai dengan tutorial dan eksekusi selama kurun waktu lima bulan (Juni-November 2023). Hasil dari kegiatan ini menunjukkan bahwa program dapat membantu pengrajin sulam angkinan dalam memasarkan produk mereka dan juga bersaing dengan produk-produk fashion modern berkat modernisasi desain dan bentuk dari sulam angkinan itu sendiri.
Differences In The Use of Diagnostic Budget and The Use of Interactive Budget: Case Study of SMEs in Palembang City Efva Octavina Donata Gozali; Ruth Samantha Hamzah; Meita Rahmawati
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.48-58

Abstract

This study aims for analyzing influence styles, use budget diagnostics and interactive proxies for performance companies all at once. For comparing styles, use budget diagnostics and interactive proxies for SMEs in Palembang City. The type of data used is the primary data result of a spreading interview containing a questionnaire and alternative answers given to the respondent, which is SME managers and workers in Palembang City. Population study: there are 155,467 SMEs in Palembang City. Taking samples uses snowball sampling methods and techniques, which yield a determinant sample that yields the total sample of as many as 100 SMEs. Research data analysis techniques This is using the Software Statistical Program for Social (SPSS) version 27 with descriptive statistics and simple linear regression. Research results this show that style use budget diagnostic and interactive no influential performance company, use budget in a manner diagnostic more lots used compared to with use budget in a manner interactive.
An assessment of banking sector performance in Indonesia Nurullah, Asfeni; Gozali, Efva Octavina Donata; Hamzah, Ruth Samantha; Bakti, Herdan; Khasman, Raihandito; Maharani, Maura Aviona
International Journal of Financial, Accounting, and Management Vol. 5 No. 4 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i4.1452

Abstract

Purpose: This study examines the effect of dividend pay-out ratio (DPR), total assets, and asset growth on banking company performance, measured by return on assets (ROA) and net profit margin (NPM). Research methodology: Using purposive sampling, we obtained 67 banking companies as samples, comprising 33 unlisted firms and 34 listed firms on the IDX. This study observed a 9-year period from 2011 to 2019; thus, the total sample comprises 603 firm-year observations. Linear regression analysis was used to analyze the data. Results: The results show that DPR and total assets, namely ROA and NPM, have a significant effect on the performance of banking companies. Asset growth had a significant effect on NPM. However, asset growth has no significant effect on ROA. Limitations: We acknowledge that we solely used a banking corporation in Indonesia. Nevertheless, to demonstrate the bigger picture of the study findings in terms of banking performance, further studies should employ banking corporations in all emerging countries. Contribution: The results enrich the theoretical knowledge about these factors in financial performance, particularly in the Indonesian banking industry. Practical Implications: Corporation management might consider this finding when making decisions regarding dividend ratios, asset size, and asset growth. Further, management needs to pay attention to these factors when planning business strategies and making decisions to achieve higher financial performance. Novelty: To the best of our knowledge, this is the first study to examine the relationship between DPR, total assets, and asset growth to performance that employs samples of the banking industry from listed and unlisted companies on the IDX.
Analisis Kebijakan Dividen melalui Indikator Sektor Perbankan di 5 Negara ASEAN Meirawati, Eka; Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata; Azzahra, Aisyah; Chulim, Felix Rafael
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3115

Abstract

Purpose: This study delves deeper into dividend policies through the lens of the banking sector in five ASEAN countries. Methodology/approach: The study spans a nine-year observation period from 2011 to 2019, encompassing a total sample of 46 banking firms. Using multiple linear regression analysis with the ordinary least squares (OLS) method, secondary data were collected annually from the financial and annual reports of banking firms listed on stock exchanges in Vietnam, Indonesia, the Philippines, Thailand, and Malaysia. Results/findings: The findings reveal that within the banking sector of these five ASEAN countries, the Gross Profit Margin (GPM) negatively and significantly impacts the Dividend Payout Ratio (DPR), while the Return on Assets (ROA), bank size, and Asset Turnover Ratio (ATR) positively and significantly influence the DPR. Conversely, the Loan-to-Deposit Ratio (LDR), Non-Performing Loans (NPL), and Total Profit Ratio (TPR) do not significantly affect DPR. These results underscore the importance of financial performance in shaping dividend policies within ASEAN financial markets. Limitations: The study focuses on five ASEAN countries and specific financial variables, which may not fully represent the banking sector dynamics of the entire region. Contribution: This study provides valuable insights into the banking sector in ASEAN countries by highlighting the link between financial performance and dividend policies
Investigasi Pengaruh Fraud Diamond Dalam Menilai Kecurangan Laporan Keuangan Utami, Febi Wiranti; Saftiana, Yulia; Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata
Jurnal Media Wahana Ekonomika Vol. 19 No. 3 (2022): Jurnal Media Wahana Ekonomika, Oktober 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i3.9464

Abstract

ABSTRAK  Tujuan dari penelitian ini adalah untuk mengevaluasi teori diamond Wolfe dan Hermanson (2004) dan ketepatannya dalam mengidentifikasi kasus kecurangan laporan keuangan. Sementara itu, teori diamond penipuan mengklasifikasikan kasus kecurangan ke dalam empat kategori berbeda: stabilitas keuangan, pergantian auditor, pengawasan yang tidak efektif, dan pergantian direktur. Perusahaan yang terdaftar di Bursa Efek Indonesia pada sektor industri konsumsi antara tahun 2017 hingga 2020 menjadi fokus penelitian ini. Selanjutnya, analisis logika SPSS 25 digunakan untuk analisis data. Hasil penelitian menunjukkan bahwa kecurangan laporan keuangan dipengaruhi secara signifikan oleh stabilitas keuangan dan regulasi yang lemah. Sementara itu, kecurangan laporan keuangan tidak dipengaruhi secara signifikan oleh pergantian auditor atau pergantian direktur. Namun, kecurangan laporan keuangan juga dapat dipengaruhi oleh faktor-faktor seperti stabilitas keuangan, pergantian auditor, pengawasan yang tidak efektif, dan pergantian direktur. Kata Kunci:kecurangan diamond, stabilitas keuangan,pergantian auditor, pengawasan yang tidak efektif,pergantian direktur dan kecurangan laporan keuangan  ABSTRACT The purpose of this research is to evaluate Wolfe and Hermanson's (2004) diamond fraud theory and its efficacy in identifying instances of financial statement fraud. Meanwhile, the fraud diamond theory classifies fraud cases into four distinct categories: financial stability, auditor turnover, ineffective supervision, and director turnover. Companies listed on the Indonesia Stock Exchange in the consumer industrial sector between 2017 and 2020 are the focus of this research. Further, SPSS 25 logic analysis is used for data analysis. The results indicate that financial statement fraud is significantly affected by both financial stability and weak regulation. In the meantime, the fraudulent financial statements were not significantly affected by the change of auditors or the change of directors. However, fraudulent financial statements can also be affected by factors such as financial stability, auditor turnover, poor supervision, and a change in directors. Keywords:Fraud diamond,financial stability, change in auditor, ineffectivemonitoring, change in director, fraudulent financial statments
Enhancing MSMEs Financial Resilience: Integrating Working Capital Management and Sustainability Reporting Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata; Sitepu, Christian Damar Sagara
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.187-203

Abstract

This study examines the influence of sustainability reporting (SR) comprehension and working capital management (WCM) on the financial performance of small and medium-sized manufacturing enterprises (MSMEs). Furthermore, the study emphasizes WCM's impact on financial performance, which is linked to understanding SR among MSMEs actors. The study incorporates control variables in the model (e.g., age, size, ownership type, organizational culture, market orientation, entrepreneurial orientation). The sample is selected using quota sampling of MSMEs in the manufacturing sector in Palembang, Indonesia, from October to November 2023. Primary data collection is distributed online through questionnaires. The results show that understanding SR and WCM positively affect the financial performance of MSMEs. The findings deliver several contributions. Firstly, the implementation of SR of MSMEs – in the long term – would benefit the government in supporting sustainable development goals (SDGs). Secondly, it bridges the literature gap regarding the implementation of SR and WCM to examine the performance of MSMEs.
Pelatihan Literasi Pengelolaan Keuangan Digital “Si APIK” Bagi UMKM di Kota Palembang Ruth Samantha Hamzah; Yusnaini; Relasari; Efva Octavina Donata Gozali
Sriwijaya Accounting Community Services Vol. 2 No. 1 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i1.10

Abstract

Limited knowledge about the process of recording digital transactions is a major factor faced by MSME in the technological era. The application-based financial transaction recording needs to be understood by MSME owners because it overcomes problems in recording financial transactions. This activity proves that by giving training, MSMEs could understand about financial statement, financial reporting flows, financial reporting applications, and financial reporting flows using "Si Apik". It is shown by an increase of 53 percent of participants understanding the flow of financial reporting using “Si Apik” after the training.
Peningkatan Kinerja UMKM Melalui Pelatihan Manajemen Persediaan: Sasaran UMKM Makanan dan Minuman di Kota Palembang Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Anisa Listya; Asfeni Nurullah; Patmawati
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.24

Abstract

Inventory management for Micro, Small, and Medium Enterprises (MSMEs) often faces challenges such as surplus or inadequate stock, difficulty in sourcing available products, and navigating inventory amidst fluctuating demand and supply dynamics. Hence, we initiated a community service activity aimed at bolstering the performance of food and beverage MSMEs in Palembang, South Sumatra, through comprehensive inventory management training. This activity engaged 25 MSMEs as participants. The methodology adopted comprised a combination of lectures, tutorials, discussions, and simulations. The outcomes revealed that over 70 percent of the participating MSMEs observed a notable enhancement in their comprehension of inventory management. The objective of this training is to foster better inventory management practices among MSMEs, which in the long run, will influence on factors such as cash flow management, pricing strategies, and optimal stock levels
Co-Authors Agung Putra Raneo Ahmad MAULANA Ahmad Syathiri Anisa Listya Anisa Listya Asfeni Nurullah Azzahra, Aisyah Bakti, Herdan Chomsah Novianti Pratiwi Chulim, Felix Rafael Dea Aulia Handayani Dwi Raiqah Salsabila Efriandy, Iwan Gusmiati, Dhea Maura Hamzah, Ruth Samantha Hera Febria Mavilinda Iwan Efriandy Khamisah, Nur Khasman, Raihandito Listya, Anisa Maharani, Maura Aviona Marissa Octari Meirawati, Eka Meita Rahmawati Muhammad Aidil Muhammad Raihan Arrasyid Nilam Kesuma Nilam Kesuma Nurullah, Asfeni Patmawati Pratiwi, Chomsah Novianti Pratiwi, Trie Sartika Raneo, Agung Putra Relasari, Relasari Renisya Kusnadi Saggaf, Abdullah Saputri, Nyimas Dewi Murnila Sitepu, Christian Damar Sagara Sulistyaningrum, Helena Primadianti Syathiri, Ahmad Umar Hamdan, Umar Utami, Febi Wiranti YULIA SAFTIANA, YULIA Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini