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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen dan Bisnis Sriwijaya IJBE (Integrated Journal of Business and Economics) Owner : Riset dan Jurnal Akuntansi Jurnal Abdimas Mandiri Community Development Journal: Jurnal Pengabdian Masyarakat Sricommerce: Journal of Sriwijaya Community Services Forum Bisnis dan Kewirausahaan Aptekmas : Jurnal Pengabdian Kepada Masyarakat Journal of Governance and Accountability Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan E-JURNAL AKUNTANSI
Kalsum, Umi
Jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya, Palembang, Indonesia
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PELATIHAN PERHITUNGAN BIAYA PRODUKSI PEMBUATAN SUSU KURMA DI DESA SUNGAI BUAYA KECAMATAN PEMULUTAN KABUPATEN OGAN ILIR Tertiarto Wahyudi; Umi Kalsum; Mukhtaruddin Mukhtaruddin; Rika Henda Safitri; Agil Novriansa; Rizka Novelia; Trie Sartika Pratiwi; Padriansyah Padriansyah; Shelly Prahadian Putri; Mahdanisa Anggita Hasibuan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i2.56664

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha mikro, kecil, dan menengah (UMKM) di Desa Sungai Buaya, Kecamatan Pemulutan, Kabupaten Ogan Ilir, dalam melakukan perhitungan biaya produksi pembuatan susu kurma secara tepat dan sistematis. Selama ini, sebagian besar pelaku UMKM belum memiliki pemahaman yang memadai mengenai komponen biaya produksi, sehingga penetapan harga jual produk sering kali hanya berdasarkan perkiraan dan tidak mempertimbangkan seluruh unsur biaya yang dikeluarkan. Pelatihan ini dilaksanakan dengan metode ceramah, diskusi, studi kasus, dan praktik langsung perhitungan biaya produksi susu kurma. Peserta yang terdiri dari 21 orang diberikan pemahaman mengenai konsep biaya bahan baku, biaya tenaga kerja langsung, serta biaya overhead produksi, kemudian dilatih untuk menyusun perhitungan harga pokok produksi per satuan produk secara sederhana dan aplikatif. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan kemampuan peserta dalam mengidentifikasi dan mengelompokkan biaya serta menghitung total biaya produksi secara lebih akurat. Peserta juga mampu menentukan harga jual yang lebih rasional berdasarkan struktur biaya yang telah dihitung. Dengan adanya pelatihan ini, pelaku UMKM diharapkan dapat meningkatkan efisiensi usaha, mengoptimalkan keuntungan, serta mengembangkan usaha susu kurma secara berkelanjutan dan lebih profesional.
Integrity as a Contingency in Asset Misappropriation: Behavioral and Fraud Risk Perspectives Tertiarto Wahyudi; Umi Kalsum; Mukhtaruddin Mukhtaruddin; Rika Henda Safitri; Syarahfina Aprilisia
Integrated Journal of Business and Economics (IJBE) Vol 10, No 2 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i2.1605

Abstract

Abstract The study aims to analyze the influence of manager behavior, fraud risk elements, and integrity on asset misappropriation at a banking branch office in Palembang. The population of this research is managers of banking branch offices in Palembang who have been registered with the Financial Services Authority.The sample was determined based on a simple random sampling technique, namely 80 respondents. Data collection techniques used in this research are literature study and questionnaires. The results showed that moral obligation, pressure, and rationalization had a positive and significant effect on asset misappropriation. Meanwhile, behavior towards fraud, subjective norms, perceived behavioral control, opportunities, and abilities have no significant effect on asset misappropriation. In addition, integrity is able to moderate the influence attitude toward the fraud, perceived behavioral control, opportunity, rationalization and capability with asset misappropriation. 
Pengaruh Financial Technology terhadap E-Service Quality Perbankan Nasional dengan Digital self-efficacy sebagai Variabel Moderasi Nofiawaty Nofiawaty; Rika Henda Safitri; Padriansyah Padriansyah; Rizka Novelia; Umi Kalsum; Rosihan Arief HS
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3432

Abstract

The low level of e-banking adoption amid rapid digital development indicates issues in the adoption of technology-based financial services. Although Financial Technology and E-Service Quality have been shown to influence user behavior, the role of Digital Self-Efficacy as a moderating variable remains inconsistent in the literature. This study aims to examine the direct effects of financial technology and e-service quality on e-banking usage, as well as to test the moderating role of digital self-efficacy. The study employs a quantitative approach using primary data from 409 banking customers in South Sumatra selected via random sampling and analyzed using SEM-PLS. The results indicate that Financial Technology, E-Service Quality, and Digital Self-Efficacy have a positive and significant influence on e-banking usage, with E-Service Quality being the most dominant factor. However, Digital Self-Efficacy was not found to moderate this relationship. This study contributes to clarifying the role of digital self-efficacy as a direct variable and underscores the importance of digital service quality in enhancing e-banking adoption in developing countries.
Dampak Green Accounting Terhadap Kinerja Keuangan Perusahaan Pertambangan Indonesia Rika Henda Safitri; Relasari Relasari; Tomi Aslagar; Umi Kalsum; Rosihan Arief HS
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2544

Abstract

This research aims to empirically test the influence of green accounting, environmental performance, capital structure and company size on the financial performance of coal mining companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, a sample of 16 companies was produced. The data analysis technique uses multiple linear regression analysis with SPSS 26 program tools. The results of this research show that green accounting and capital structure do not have a positive influence on financial performance. Meanwhile, environmental performance and company size have a positive influence on the company's financial performance.
Factors Affecting Transfer Pricing Umi Kalsum; Rika Henda Safitri; Mukhtaruddin Mukhtaruddin; Riska Novelia
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2653

Abstract

The purpose of this study is to examine the factors that influence transfer pricing including profitability, bonus mechanism, exchange rate, company size, debt covenant, tunneling incentive, intangible assets, tax minimisation, tax haven, audit committee, independent commissioner, managerial ownership and institutional ownership. The population of this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The data sample was collected using purposive sampling technique and resulted in 60 observation data. The results of the analysis show that the variables of profitability (X1), bonus mechanism (X2), company size (X4), audit committee (X10), independent commissioner (X11), institutional ownership (X12) have an effect on transfer pricing, while the exchange rate (X3), debt covenant (X5), tunneling incentive (X6), intangible assets (X7), tax minimization (X8), tax haven (X9), and managerial ownership (X13) have no effect on transfer pricing.
The Effect of CEO Ethnicity, Ownership Concentration, and Audit Committee on Audit Report Lag Umi Kalsum; Rika Henda Safitri; Dirta Pratama Atiyatna; Audrey Audrey
Journal of Governance and Accountability Studies Vol. 5 No. 2 (2025): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i2.1977

Abstract

Purpose: This study examines several factors that may affect audit report lag, including CEO ethnicity, ownership concentration, and the number of audit committee meetings among LQ 45 companies in Indonesia from 2019 to 2022. Methods: This study employed a quantitative descriptive method to examine the relationships between variables, including the partial effects. SPSS was used as the statistical analysis tool to conduct descriptive statistics, assess assumption classifications, perform regression analysis of the research model, and test hypotheses using partial tests and the coefficient of determination. Results: The results of this study indicate that the CEO ethnicity and audit committee variables do not significantly affect audit report lag. However, the audit committee variable partially has a significant influence on audit report lag. Conclusion: CEO ethnicity does not significantly affect audit report lag. In contrast, ownership concentration significantly affects audit report lags. Furthermore, the audit committee variable does not significantly affect the audit report lag. Limitation: Audit Report Lag can reduce the usefulness and reliability of financial reports for users. There is a lack of references to these variables, especially the rarely studied ethnic variables. This study contributes to the literature by examining the relationship between the ethnicity and race of CEOs at LQ 45 companies as the research subject. Contributions: This study contributes to the audit literature by providing empirical evidence of the influence of CEO ethnicity, ownership concentration, and audit committee activities on audit report lag, specifically within LQ45 companies in Indonesia, highlighting the unique role of ethnic diversity in corporate governance contexts.
Co-Authors Agil Novriansa Asfeni Nurullah Audrey Audrey Burhanuddin Burhanuddin Dirta Pratama Atiyatna Evelina Astra Patriot Firnanda Dita Wulandari Fuadah, Lukluk Helen Helen Kencana Dewi Mahdanisa Anggita Hasibuan Muhammad Farhan Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Nofiawaty Nofiawaty Novratio Natanael Sinambela Padriansyah Padriansyah Padriansyah Padriyansyah Padriyansyah Pratiwi, Trie Sartika Regita Elsa Putri Relasari, Relasari Rika Henda Safitri RIKA HENDA SAFITRI, RIKA Riska Novelia Rizka Novelia Rosihan Arief HS Rosihan Arief HS Sardianto Markos Siahaan Sari, Melia Scristia, Scristia Shelly Prahadian Putri Syarahfina Aprilisia Tertiarto Wahyudi Tomi Aslagar Ubaidillah ., Ubaidillah Yulia Saftiana