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ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH DAN IMPLIKASINYA TERHADAP KEMANDIRIAN KEUANGAN DAERAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Nurdiah Anjas Kesuma; Kartika Rachma Sari; Darul Amri; Masnoni Masnoni
EKSISTANSI Vol. 11 No. 01 (2022): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

This study aims to examine the effect of Regional Original Income (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) on Regional Expenditures, see if there is a Flypaper Effect on Regional Expenditures, and its implications for the Level of Regency/City Regional Financial Independence. in South Sumatra Province in 2015-2019. The data used in this study is the Budget Realization Report (LRA) in the District / City Government Financial Statements of South Sumatra Province. The population of this research is LRA in 17 regencies/cities in South Sumatra Province for the 2015-2019 Fiscal Year using the saturated sampling method and 85 units of observation. The results show that PAD has a significant effect on Regional Expenditures, DAU have a significant effect on Regional Expenditures, DAK have no and no significant effect on Regional Expenditures, PAD, DAU, and DAK simultaneously have an effect on Regional Expenditures, PAD, DAU, DAK, and Regional Expenditures affect the Level of Regional Financial Independence, and the occurrence of the Flypaper Effect on Regional Expenditures in the Regency/City of South Sumatra Province
ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PERUM BULOG KANTOR WILAYAH SUMATERA SELATAN DAN BANGKA BELITUNG Masnoni Masnoni
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.332

Abstract

The purpose of this study is to find out how the calculation, deposit, and value added tax report at Perum BULOG South Sumatra and Bangka Belitung regional offices and their compliance with Law No. 42 of 2009 and generally applicable tax accounting principles. The writer used descriptive method. The research was conducted at Perum BULOG South Sumatra and Bangka Belitung regional offices as a taxable company. Data obtained were data of value added tax, output tax invoice, input tax invoice of 2021. The research result showed that Perum BULOG South Sumatra and Bangka Belitung regional offices had cconducted the calculation procedure, deposit, and value added tax report according to UU No. 42 of 2009. Nevertheless, there was a difference because of the rounding using government’s system. The recording was in accordance with generally accepted accounting requirements.
ASUHAN KEBIDANAN BERKELANJUTAN DENGAN PENINGKATAN PRODUKSI ASI IBU POST PARTUM MELALUI KOMPLEMENTER PIJAT OKSITOSIN Primadevi, Inggit; Masnoni; Nurhariyanti; Rosbiatul adawiyah
EZRA SCIENCE BULLETIN Vol. 2 No. 1 (2024): January-June 2024
Publisher : Kirana Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58526/ez-sci-bin.v2i1.114

Abstract

Asuhan kebidanan berkelanjutan / Continuity of care (COC) adalah upaya untuk memberikan asuhan secara berkesinambungan mulai dari kehamilan, persalinan, nifas, bayi baru lahir, dan keluarga berencana. Metode yang digunakan dalam asuhan komprehensif pada ibu hamil, bersalin, nifas, Bayi Baru Lahir (BBL) dan Keluarga Berencana (KB) adalah jenis penelitian deskriptif dengan menggunakan metode pendekatan studi kasus. Hasil evaluasi dari pemberian rendam kaki dengan air hangat didapatkan skala intensitas nyeri sebelum intervensi nyeri sedang(skala nyeri 4), setelah dilakukan intervensi menjadi nyeri ringan (skala nyeri 3). Hasil evaluasi terapi birthing ball didapatkan skala intensitas nyeri sebelum Tindakan nyeri sedang (skala nyeri 5), setelah dilakukan intervensi menjadi nyeri ringan (skala nyeri 3). Hasil evaluasi pemberian pijat oksitosin didapatkan hasil pengeluaran ASI yang lancar
PENGARUH KEBIJAKAN PERPAJAKAN, KESADARAN WAJIB PAJAK, PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN, TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KPP PRATAMA SEBERANG ULU KOTA PALEMBANG: PENGARUH KEBIJAKAN PERPAJAKAN, KESADARAN WAJIB PAJAK, PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN, TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KPP PRATAMA SEBERANG ULU KOTA PALEMBANG Masnoni
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 12 No 03 (2023): Majalah Ilmiah Manajemen STIE APRIN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

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Abstract

The purpose of this research is to find out whether Tax Policy, Awareness is Mandatory Taxes, Knowledge and Understanding of Taxation Influence Taxpayer Compliance MSMEs in Palembang City. The MSME taxpayers registered at the Pratama Seberang Ulu Tax Service Office (KPP) in Palembang City are the population that this study is focused on. Until a sample of 100 respondents was gathered, the sample selection in this study was conducted using a straightforward random procedure sampling. Primary data types were employed in this study. Primary data for this study came directly from original sources through documentation, which involved submitting a questionnaire to the source research, which in this case was MSME Taxpayers in Palembang City who were registered with the KPP. The study's findings demonstrate that tax policy has no bearing on taxpayer compliance, taxpayer awareness affects taxpayer compliance, and taxpayer knowledge and comprehension of taxes has no bearing on taxpayer compliance.
Analisis Kualitas Investasi Dana Pensiun Terhadap Peningkatan Pendapatan Dana Pensiun Pada PT. PUSRI Palembang (Studi Kasus Pada Yayasan Dana Pensiun Karyawan PT. PUSRI) Masnoni; Lia Sari; Kemas Welly Angga Permana; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 1 No 1 (Desember 2017)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study discusses the analysis of Pension Fund Investment Quality to the Increase in Pension Fund Income, which aims to determine the level of corporate earnings more optimal. The object of this research is Yayasan Dana Pensiun Karyawan PT. Pusri Palembang which organizes a Definite Benefit Pension Program. Techniques used in this research are ratio analysises, those arefunding ratio,profitability ratio and trend analysis. While the techniques of data collection of used are field studies through observation, interviews and literature study. This indicates that the Pension Fund of PT. Pusri gain income from 2013 until 2017. However, this does not affect the level of funding quality which is still at levelIII. Instead, an increase in profits will impact on improving thequality of better financing. Suggestions that can be given by the writerto Dana Pensiun PT. Pusriare, itshould increase the amount of wealth to finance more than the amount of actuarial liabilities, the founder should reduce the deficit that occurs so that the quality of funding increases so that the income or obtained more optimal.
Analisis Profitabilitas Berdasarkan Teknik ROA, ROE, PM, BEP, CM PADA PT. Hanjaya Mandala Sampoerna Tbk Hilwa Anggraini; Sri Sutandi; Masnoni; Irsan; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 1 No 1 (Desember 2017)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

One of the tools used to know the company's financial condition is the financial statements. The financial statements describe the financial performance including the company's performance in generating profit. Interpretation of financial reporting can be done by measuring the ratio of the financial statements. This study aims to analyze the company's ability to generate profits through the analysis of financial statements through the level of profitability at PT. Hanjaya Mandala Sampoerna Tbk from 2011-2016. The data used is the financial statements of 2011-2016. Analysis technique using Profitability Ratio is ROA measurement, ROE, Profit Margin, BEP, and Margin Contribution. The result shows Profit Margin is good enough so that in every net sales Rp. 1.00 can generate net income. Return On Asset is productive so that the asset turnover Rp. 1.00 can generate net sales. Return On Equity is productive so that the average turnover of capital Rp. 1.00 can generate net income. Basic Earning Power is productive sothat the management of assets Rp. 1.00 can generate profit before tax. Margin contribution is good enough so that the management of assets Rp. 1.00 can generate gross profit.
Pengaruh kepemimpinan, Komunikasi Dan Motivasi Terhadap Kinerja Pegawai Dinas Pertambangan Dan Energi Oku Timur Sri Sutandi; Zein Ghozali; Lia Sari; Masnoni; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 1 No. 2 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 1 No 2 (Juni 2018)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This research aims to find out the effect of leadership to employee performance and the effect of motivation on employee performance of mining and energy services of OKU Timur. The Method of data analysis is descriptive analysis with research variables of inferential statistical analysis, path analysis, cholerity and linearity The result obtains that there is the effect of leadership on employee motivation, communication on employee multifaction, motivation on employee performance, leadership on employee performance, and communication on employee performance in OKU Timur mining and energy services. Considiresing leadership, communication and working motivation are very influential on employee perfomarmance, it is expected for the leadership to enhance his abilitiy as one of his tasks and functions as a motivator for his employees, thus employee motivation can increase because of the encouragement for recognition and feeling worthy of respect, and also the encouragement to work responsibly. In theend this can improve employee performance according to organizational expectation.
Analisis Kinerja Keuangan PT. PLN Tahun 2010-2017 Irsan; Masnoni; Lia Sari; Kemas Welly Angga Permana; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 1 (Desember 2018)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to analyze financial performance of PT. PLN during 2010 till 2017. Financial performance to be analyzed is the performance of liquidity and solvency. Data obtained from the financial statements of PT. PLN during 2010 to 2017. Researchers isolate the effect of asset revaluation conducted by PT.PLN in 2015. Analysisis carried out using liquidity ratiosand solvency ratios.The liquidity ratiouses the currentratioandcash ratio,while the solvency ratiouses the DebttoEquity Ratio, Debt Ratio, and Times Interest Earned Ratio.The analysis shows that the current ratio fluctuates only in the range of 0.24 to 0.36 while the fluctuating cashratiois only inthe range of 0.06 to 0.15.During the observation period for 8years PT.PLN experiences illiquid conditions. The debt to equity ratio is only fluctuating in the range of 1.47 to 2.93. The fluctuating debt ratio is in the range of 0.59 to 0.75. The fluctuating TIE ratio is in the range of 1.21 to 2.21.D uring the observation period for 8 years PT. PLN experiences in solvency conditions. This condition shows that PT.PLN faces highrisk financial.
Sistem Akuntansi Penggajian Pada PT. Bank Sumsel Babel Cabang Pembantu Gelumbang Irsan; Masnoni; Hilwa Anggraini; Sri Sutandi; Zein Ghozali
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 1 (Desember 2018)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to determine the payroll accounting system of PT. Bank sumsel Babel Gelumbang.The techniques of data collection are observation,inter views and documentation.Data are analyzed using qualitative descriptive analysis by comparingthe theory withthe facts occur, namely payroll internal control system. The results of analysis show that PT.Bank Sumsel Babel Gelumbang has separated functional duties and responsibilities in each part of the employee payroll process.Network payroll system procedure for employees of PT.Bank Sumsel Babel Gelumbang consists of time at tendance procedure, administrative procedure, payroll procedure, and salary paymentprocedures.Central managementof PT.Bank Sumsel Babel Gelumbang directly handles personneland payroll functions.Payroll system procedure of PT.Bank Sumsel Babel Gelumbang is simple, good, and easy to understand. Employee payroll system of PT. Bank Sumsel Babel Gelumbang has shown its internal control is good enough because there is a separation of duties and responsibilities in its organizational structure, authorizationsystem, good recording procedures, and good practices in carrying out the functions of each organizational unit.
Analisis Penerapan Sistem Informasi Akuntansi Penggajian Pada Balai Konservasi Sumber Daya Alam Sumatera Selatan Zein Ghozali; Irsan; Masnoni; Lia Sari; Rizki Vitalia
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to find out how the implementation of the Payroll Accounting information system at Nature Conservation Agency of South Sumatra is. The researcher uses qualitative descriptive research method because this research explores the phenomenon of State Civil Apparatus (ASN) and Government employees of Non Civil Servants (PPNPN) payroll process at Nature Conservation Agency of South Sumatra. The writer uses primary data in the form of interview and secondary material in the form of documents and regulations which collected from various sources. The conclusions of the research are: (1) South Sumatra BKSDA conducts ASN and PPNPN payroll stages starting from personnel and administrasion department. To change employee salary data and then it is sent to the Finance Department for further processed according to 8 types of salary, those are basic salary, supplementary salary, underpaid, continuous salary, thirteenth month salary, holiday allowance salary, meal allowances and other employee expenses in accordance with the applicable laws and regulations (2) In reporting the payroll, South Sumatra BKSDA does the manual recording process first, then inputted into the application so that it is recorded by the computer in accordance with the accounting standards of the prevailing Agency Accounting System. As for the suggestion, it is necessary to upgrade the competence of HR (Human Resources) in the salary system of the ASN and PPNPN, so that in absorbing the issuance of the latest government regulations regarding payroll the ASN and PPNPN can understand faster and implement it and also and also precise and ready in processing changes in employee data related to the salary amount of the ASN and PPNPN can be supported by a sufficient number of implementing employees so that the workload can be divided according to their duties and functions
Co-Authors Anggraini, Hilwa Darul Amri Deka Tamara Ramadona Dimas Try Handoko Feni Fadilah Imam Suroso Irsan Ita Purmnama Sari Kartika Rachma Sari Kemas Welly Angga Permana Lia Sari Mahdi Hendrich Nelly Nurdiah Anjas Kesuma Nurhariyanti Primadevi, Inggit Rizki Vitalia Rosbiatul adawiyah Roy Saleh Sisilia Intan Barokah Sri Sutandi Yustin Kurniawan Zein Ghozali