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The Effect of Accounting Information Systems and E-Commerce on Decision Making in Entrepreneurship (Case Study of MSMEs in Palembang City) Yolinda Rosiasti; RM. Rum Hendarmin; Andini Utari Putri
International Journal of Community Service & Engagement Vol. 4 No. 3 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i3.1388

Abstract

The objective of this study are to analyze the effect of accounting information systems and e-commerce on decision-making in entrepreneurship in micro, small and medium enterprises in Palembang city. Data was obtained from observation, literature study, and questionnaires. The sample in this study was 71 respondents. Data were analyzed using multiple linear regression. Before being analyzed, the data were tested by normality test, multicollinearity test, and heteroscedasticity test. The results of this study prove that accounting information systems have a significant effect on decision-making in entrepreneurship, while e-commerce has no effect on decision-making in entrepreneurship. The results of this study are expected to be taken into consideration in making decisions in entrepreneurship to improve accounting information systems and e-commerce.
Analysis of the Application of PP No. 71 of 2010 concerning Accrual-Based Government Accounting Standards in the Presentation of Financial Statements at the Kalidoni Sub-District Office, Palembang City Diah Septa Ameliyati; Andini Utari Putri; Muhammad Hamdan Sayadi
International Journal of Community Service & Engagement Vol. 4 No. 2 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i2.1161

Abstract

This study aims to describe and analyze the presentation of financial statements at the Kalidoni Subdistrict Office of Palembang whether or not it is by the application of PP No. 71 of 2010 concerning Accrual-Based Government Accounting Standards. Data collection techniques used in this study were observation, literature study, interviews, documentation. The data sources were primary and secondary. The results show that the presentation of financial statements at the Kalidoni Sub-district Office of Palembang is by Government Regulation Number 71 of 2010 concerning Accrual-Based Government Accounting Standards. The results of this study are expected to provide benefits for the Kalidoni sub-district office of Palembang.
Factors Affecting The Quality of Financial Reports in Local Governments (Study at the Gandus District Office, Palembang City South Sumatera Province) Rizki Rahmadina Indra Putri; Lukita Tripermata; Andini Utari Putri
International Journal of Community Service & Engagement Vol. 4 No. 2 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i2.1162

Abstract

This study aims to determine the factors that affect the quality of financial reports in the government (Study at the Head Office of Gandus Sub-District, Palembang City, South Sumatra Province). The sample was selected using the Simple Random Sampling technique. Data from 30 respondents were collected through a questionnaire which was then analyzed using multiple linear regression. The results of this study prove that the competence of human resources, the regional financial accounting system, the use of information technology, government accounting standards, and internal controls affect the quality of financial reports. Simultaneously human resource competence, regional financial accounting systems, use of information technology, government accounting standards, internal control affect the quality of financial reports.
Analisis Perlakuan Akuntansi Atas Aset Tetap Pada Cv. Anggie Jaya Bersama Putri Dwi Nida; Maulan Irwandi; Andini Utari Putri
Journal of Accounting and Taxation Vol. 3 No. 3 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i3.1716

Abstract

This study aims to examine the accounting treatment of fixed assets at CV. Anggie Jaya Together. Types of data used are primary and secondary data obtained from interviews with directors, treasurers, and company historical reports. The method used is descriptive qualitative. The results showed that the distribution of assets carried out by CV. Anggie Jaya Bersama regarding its fixed assets is not in line with PSAK no. 16. Furthermore, in recording fixed assets CV. Anggie Jaya Bersama does not yet know its economic age so it can be concluded that there is no problem with this classification because it is following the accounting standards based on PSAK 16. However, it was found that in the process of recording and presenting fixed assets the company had not adjusted to the PSAK No. 16.
Academic Fraud Behavior From The Diamond Fraud Perspective Leriza Desitama Anggraini; Imelda Saluza; Andini Utari Putri; Sinta Habibah
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.99-107

Abstract

This research aims to determine the influence of pressure, opportunity, rationalization, capability on academic fraud. Academic fraud that occurs in the university environment includes cheating, copying from the internet, taking exams together and even using assistant for final assignments and theses. This research is quantitative research using primary data that researchers obtained from distributing questionnaires. The samples taken were obtained randomly from each batch of private university accounting students in Palembang City. The researcher processed the questionnaire using SPSS software. The research results stated that all the variables used had a simultaneous effect. The variables pressure, opportunity, capability partially have a significant effect on fraudulent behavior. In the rationalization variable, it can be seen that the significance of the results is greater than the predetermined significance, so that the rationalization variable has no effect on fraudulent behavior at private universities in Palembang City.
Pengaruh E-Commerce, Inovasi Dan Sosial Media Terhadap Pendapatan UMKM (Studi Kasus Pada Toko Pakaian di Kecamatan Sako Palembang) Resti Marsela; Lili Syafitri; Andini Utari Putri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3301

Abstract

Income is the income earned or received by a person or household from a business or job. Financial behavior is influenced by various factors, including e-commerce, innovation and social media. This research aims to examine the influence of commerce, innovation and social media on MSME income at clothing stores in Sako District. This research is a quantitative descriptive type with primary data sources originating from distributing questionnaires. The population in this research is MSMEs in clothing stores in Sako sub-district, Palembang. The number of samples in this research was 97 MSME units using the Slovin formula. The sampling technique uses a non-probability method with purposive sampling technique. The analysis technique in this research uses multiple linear regression, coefficient of determination, t test and F test. The results of this research show that e-commerce (X1) has a positive and significant effect on MSME income (Y). Innovation (X2) has a positive and significant effect on MSME income (Y). Social Media (X3) has a positive and significant effect on MSME income (Y). E-Commerce, innovation and social media simultaneously have a positive and significant effect on MSME income.
Pengaruh Biaya Produksi, Biaya Penjualan dan Biaya Pemasaran Terhadap Peningkatan Pendapatan Usaha Mikro Kecil dan Menengah Pada Pelaku Usaha Kuliner di Kecamatan Ilir Barat I Kota Palembang Aini Aini; Lili Syafitri; Andini Utari Putri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3483

Abstract

Penelitian ini merupakan Penelitian Kuantitatif yang bertujuan untuk mengetahui Pengaruh Biaya Produksi, Biaya Penjualan dan Biaya Pemasaran terhadap Peningkatan Pendapatan Usaha Mikro Kecil dan Menengah pada Pelaku Usaha Kuliner di Kecamatan Ilir Barat I kota Palembang. Data dikumpulkan dengan menggunakan kuesioner melalui link google form. Populasi dan Sampel pada penelitian ini adalah Pelaku Usaha kuliner di Kecamatan Ilir barat I kota Palembang yang terdiri dari enam kelurahan yaitu Kelurahan Bukit Lama, Bukit Baru, Demang Lebar Daun, Siring Agung, Lorok Pakjo dan 26 Ilir D.I. Jumlah Sampel sebanyak 80 Responden. Metode yang digunakan yaitu Analisis Regresi Linier Berganda untuk menguji dan membuktikan hipotesis penelitian. Hasil penelitian secara bersama-sama menunjukkan bahwa Variabel Biaya Produksi (X1), Biaya Penjualan (X2), Biaya Pemasaran (X3), berpengaruh terhadap Variabel Peningkatan Pendapatan Usaha Mikro Kecil dan Menengah (Y). dimana nilai F hitung > F Tabel yaitu 10,184 > 2,157 atau nilai signifikansi sebesar 0,000 < 0,1.