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PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Hadi Jauhari; Evada Dewata dewata; Suhairi Hazisma
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i1.2569

This research explores the influence of government accounting standards and regional financial accounting systems as important factors that must be considered in preparing financial reports that are in synergy with the role of the internal control system. The population of this study are employees who work at the Regional Financial and Asset Management Agency (BPKAD) of South Sumatra Province, Indonesia. The sampling technique was purposive sampling and obtained 46 respondents who filled out the questionnaire completely. The regression analysis model used is Moderated Regression Analysis (MRA). The results showed that partially, the application of government accounting standards and regional financial accounting systems had a significant positive effect on the quality of government financial reports, but The government internal control system did not moderate the influence between government accounting standards and the regional financial accounting system on the quality of local government financial reports. The implication of the research is that to achieve the quality of relevant and reliable government financial reports, it is necessary to be consistent in presenting financial statement information following government accounting standards and the regional financial accounting system must be able to integrate regional financial statements comprehensively.

Implementation of Good Governance, Utilization of Information Technology and Reliability of Government Financial Statement Hadi Jauhari; Yuliana Sari; Evada Dewata
Journal of Accounting and Strategic Finance Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.59

The lack of optimal implementation of Good Governance and the use of information technology is thought to affect the quality of government financial reports. For this reason, this research is intended to determine the relationship between the application of Good Governance, the use of information technology and the reliability of the financial statements of the regional government of South Sumatra Province. The study population was employees of 40 Regional Apparatus Organizations in South Sumatra Province. The sampling technique used is purposive sampling, and 120 respondents are obtained consisting of heads of departments, treasurers of offices, administrators of finance or accounting, and staff of finance at the Regional Apparatus Organization of South Sumatra Province. The collection method uses a questionnaire distributed from May-June 2019. The results of the study show that Good Governance does not have a significant effect on the reliability of local government financial reports. On the contrary, the use of information technology has a significant positive effect on the reliability of local government financial reports. The results of this study have implications for the Regional Government of South Sumatra Province as a Good Governance agent in the government to commit and consistently utilize information and accountable technology in transparent financial reporting.

ANALISIS PEMERIKSAAN PAJAK TERHADAP PENCAPAIAN TARGET PENERIMAAN PAJAK Indan Jurina; Hadi Jauhari; Dewi Fadila
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 1 No. 2 (2020): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2020
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jtiemb.v1i2.2344

This study aims to analyze how much the relationship between tax audits on the achievement of tax revenue targets at the Tax Office (KPP) Pratama Palembang Ilir Timur. Data were analyzed by quantitative descriptive method using SPSS Version 20 program. Types and sources of data used were primary data and secondary data obtained from the Tax Office (KPP) Pratama Palembang Ilir Timur, sampling in this study used a saturated sampling technique because of the population. in this study is relatively small, with a sample size of 30 people. Based on the results of data analysis carried out by the analysis technique on the classical assumption test, regression models are normally distributed, multicollinearity does not occur, heteroscedasticity does not occur and there is a correlation, the results are obtained simultaneously that the relationship between tax audits and the achievement of tax revenue targets is 42.8%. which means that the relationship between tax audit and the achievement of tax revenue targets is quite close and variations in changes in tax revenue achievement are influenced by tax audits. Meanwhile, the remaining 57.2% was influenced by other factors such as economic growth, inflation, the rupiah exchange rate and state spending.

Performance-Based Budgeting, Preventive Supervision, and Effectiveness of Budget Control Evada Dewata; Selly Wahyuni; Hadi Jauhari; Anggeraini Oktarida
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 4, December 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v5i4.357-372

This study aims to determine the effect of performance-based budgeting andpreventive supervision on the effectiveness of budget control. The population in this studywere employees at BPKAD, South Sumatra Province, Indonesia. The sampling techniqueused the purposive sampling technique and obtained as many as 77 respondents. Primarydata were collected in a questionnaire and analyzed using multiple linear regression analysis.Based on the results of the study, it shows that partially, performance-based budgeting andpreventive supervision have a positive and significant effect on the effectiveness of budgetcontrol. The implication of this research is to increase the effectiveness of budget control,namely supervision of the procedures for managing and placing the budget as well asincreasing the competence of government officials in BPKAD, South Sumatra Province.

Perancangan Sistem Informasi Akuntansi Penjualan pada PD Mie Ayam Berkah Evada Dewata; Rahma Dewi; Yuliana Sari; Hadi Jauhari
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 4 No 2 (2022): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v4i2.4255

In this digitalization era, the role of the computer is very important to activate the manual system with all its limitations. The recording of sales transactions at PD Mie Ayam Berkah often errors results in calculations and recording so that the reports of doubtful accuracy. This service is purposed to design the Sales Accounting Information System by utilizing Microsoft Visual Basic 6.0 Program on PD Mie Ayam Berkah in order to help make sales reports more precise, fast, accurate, and relevant. The method used is the interview method and direct review to understand the sales recording system used to design a sales accounting information system. Based on the dedication that has been carried out, it can be concluded that the design of a sales accounting information system at PD Mie Ayam Berkah can simplify the process of recording and reporting transactions so as to produce the information faster and more accurate. In addition, users of the sales accounting information system are also equipped with skills in operating the system so that the sales accounting information system can be properly organized.

Performance-Based Budgeting, Preventive Supervision, and Effectiveness of Budget Control Evada Dewata; Selly Wahyuni; Hadi Jauhari; Anggeraini Oktarida
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 4, December 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v5i4.357-372

This study aims to determine the effect of performance-based budgeting andpreventive supervision on the effectiveness of budget control. The population in this studywere employees at BPKAD, South Sumatra Province, Indonesia. The sampling techniqueused the purposive sampling technique and obtained as many as 77 respondents. Primarydata were collected in a questionnaire and analyzed using multiple linear regression analysis.Based on the results of the study, it shows that partially, performance-based budgeting andpreventive supervision have a positive and significant effect on the effectiveness of budgetcontrol. The implication of this research is to increase the effectiveness of budget control,namely supervision of the procedures for managing and placing the budget as well asincreasing the competence of government officials in BPKAD, South Sumatra Province.

FACTORS AFFECTING BUDGET ABSORPTION OF EXPENDITURE LOCAL APPARATUS ORGANIZATION PRABUMULIH CITY GOVERNMENT DURING THE COVID-19 PERIOD Kaniya Wardayani; Evada Dewata; Hadi Jauhari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6205

The COVID-19 spread to all countries including Indonesia requires the government to refocus the budget and reallocate activities to accelerate the handling of this outbreak.There are still many local governments in South Sumatra that have not maximized their budget absorption, but on the one hand the Prabumulih Government has a budget absorption that is categorized as good in terms of handling COVID-19, with a percentage of 93.38% in 2019, 93.62% in 2020. This research aims to identify the factors that influence the absorption of the Prabumulih City Government budget which is categorized as high absorption rate with these good criteria. This research was conducted in 37 Local Apparatus Organization Prabumulih Government. The respondents were the Head of Regional Apparatus Organization, Head of Sub-Division of Finance and Commitment Making Officer as many as 90 respondents. The method used is quantitative with primary and secondary data, data collection techniques are through questionnaires and interviews, with uses SPSS version 26. The results show that partially the budget excecution and the process of procurement of goods and services have a significant effect on the high budget absorption of expenditure, while budget planning has no effect on the high absorption of the Prabumulih City Government's.

Strategi Pengembangan Usaha pada Rumah Makan Talago Jaya Palembang menggunakan Analisis Bisnis Model Canvas (BMC) Nugraha Ikhwanul Muslimin; Hadi Jauhari; Fetty Maretha
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 4 No. 3 (2024): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2024
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14949637

Rumah makan Telago Jaya merupakan rumah makan yang memiliki ciri khas masakan Minang yang berlokasikan di Jl Bambang Utoyo, 5 Ilir, Kec. Ilir Tim. II, Kota Palembang, Sumatera Selatan 30111. Penulis memetakan 9 blok bisnis model canvas pada Rumah makan Telago Jaya dan masih terlihat bahwa rumah makan tersebut masih memasarkan produknya secara offline saja. Maka dari itu penulis membuatkan akun Instagram @telagojaya untuk membantu mengenalkan rumah makan Telago Jaya pada masyarakat sekitar dan meningkatkan penjualannya melalui aplikasi tersebut.

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