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All Journal Jurnal Bisnis dan Manajemen Jurnal Dinamika Akuntansi Jurnal Akuntansi Bisnis Jurnal Empirika SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS IJEBD (International Journal Of Entrepreneurship And Business Development) Journal of Islamic Monetary Economics and Finance AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Sricommerce: Journal of Sriwijaya Community Services Jurnal Media Sosiologi Community Empowerment Yumary: Jurnal Pengabdian kepada Masyarakat COMMENT: Journal of Community Empowerment Jurnal Abdimas Musi Charitas JURNAL ABDIKARYASAKTI Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan Society Sriwijaya Accounting Community Services
Yusnaini Yusnaini
Faculty Of Economics, Universitas Sriwijaya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Training on the Preparation of Simple Financial Statements for Mosque /Mushollah and Youth Organizations of Mosque in the Kerinjing Village Yusnaini Yusnaini; Burhanudin Burhanudin; Nur Khamisah
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 1 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i1.35

Abstract

This Community Service Activity aims to train the Management (Ta'mir) and youth of mosques at the mosque in Kerinjing Village to (a) understand the importance of financial statements as a form of responsibility for the mandate they carry out, and (b) understand the importance of Standard financial statements in order to provide more macro benefits, and (c) practice compiling mosque financial statements in accordance with generally accepted regulations by utilizing information technology. The method applied is training through workshops within a certain time. The workshop will provide 3 main materials, namely: (1) understanding the importance of financial reporting in accountability, transparency and good governance; (2) training in manual preparation of mosque financial statements; and (3) training on the preparation of mosque financial statements using information technology, namely by using Microsoft Excel. After attending the workshop, it is expected that there will be a better understanding of the Management (Ta'mir) and youth of mosque on the importance of preparing mosque financial statements and at the same time having adequate competence to compile periodic financial statements, namely monthly, quarterly, semester and annually.
Pelatihan dan Pendampingan Penggunaan Aplikasi Sistem Informasi Akuntansi Koperasi Karyawan PT. PUSRI Palembang Anisa Listya; Patmawati Patmawati; Arista Hakiki; Sri Maryati; Yusnaini Yusnaini; Muhammad Ichsan Siregar; Muhammad Farhan
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.88

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada bagian akuntansi dan keuangan Koperasi terutama bagi Koperasi Karyawan PT. Pusri Palembang untuk mencatat dan melaporkan transaksi keuangannya. Metode kegiatan ini dengan memberikan penyuluhan dan pendampingan kepada staff akuntansi dan Manajer Akuntansi untuk menggunakan aplikasi Sistem Indormasi Akuntansi berbasis database dan Local Area Network dalam penyusunan laporan keuangan. Hasil pengabdian masyarakat ini ditandai dengan antusias dan kemampuan peserta dalam menerima materi dan mampu melakukan praktik untuk menggunakan aplikasi SIA ini untuk menyusun laporan keuangan. Hasil kegiatan ini diharapkan bermanfaat bagi Koperasi Karyawan PT. Pusri Palembang untuk meningkatkan pengelolaan transaksi keuangan yang nantinya akan meningkatkan pendapatan dari Koperasi Karyawan PT. Pusri Palembang.
Pelatihan dan Pendampingan Penyusunan Laporan Harga Pokok Produksi pada Badan Usaha Milik Desa di Desa Kerinjing, Kabupaten Ogan Ilir Yusnaini Yusnaini; Kencana Dewi; Burhanudin Burhanudin; Arista Hakiki; Eka Meirawati
Sricommerce: Journal of Sriwijaya Community Services Vol 1, No 2 (2020): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v1i2.22

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada Badan Usaha Milik Desa di desa Kerinjing agar mampu menghitung Harga Pokok Produksi sebagai dasar penentuan Harga Jual Produk. Adapun metode kegiatan ini dilakukan dengan memberikan penyuluhan dan sekaligus pendampingan secara langsung kepada badan usaha milik desa di desa Kerinjing, Ogan Ilir. Hasil pengabdian masyarakat ini ditandai dengan antusias dan kemampuan peserta dalam menerima materi dan mampu melakukan praktek untuk menghitung biaya produksi, harga pokok produksi dan harga pokok penjualan serta harga pokok masing-masing produk sebagai dasar penentuan harga jual, hasil kegiatan ini sangat bermanfaat bagi badan usaha milik desa di desa Kerinjing, Ogan Ilir.
Pelatihan Praktik Kerja Audit (Kualitas Audit) oleh Kantor Akuntan Publik (KAP) bagi Mahasiswa Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya Efva Octavina Donata Gozali; Yusnaini Yusnaini; Ruth Samantha Hamzah; Nur Khamisah
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 1 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i1.26

Abstract

Kegiatan pengabdian ini ditujukan kepada mahasiswa jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya kekhususan audit dalam bentuk pelatihan praktik kerja auditor yang dihubungkan dengan indikator-indikator dari kualitas audit. Tujuan dari kegiatan pengabdian ini adalah untuk menambah pengetahuan dan membuka wawasan, disamping teori yang telah diperoleh di dalam kurikulum dan materi perkuliahan, sehingga mahasiswa memahami alur dalam proses kerja audit yang terjadi di lapangan. Metode presentasi dan pendampingan digunakan dalam pelaksanaan  kegiatan pengabdian ini. Materi pelatihan dan praktik audit dilaksanakan oleh tim pengabdian serta praktisi audit (auditor) dari KAP yang berafiliasi dengan KAP big four menggunakan aplikasi virtual meetings yaitu zoom. Hasil dari pelatihan ini menunjukkan bahwa setelah diberikan pelatihan yang berkaitan dengan profesi akuntan, praktik kerja audit dan kualitas audit, mahasiswa mampu mengisi lembar aktivitas berupa kasus yang menjadi tolok ukur peningkatan pengetahuan mahasiswa akan praktik kerja audit.
The Role of Ethical Environment in Reducing Escalation of Commitment Bias Tertiarto Wahyudi; Yusnaini Yusnaini; Agil Novriansa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.129-138

Abstract

Several empirical studies have shown that decision makers tend to experience an escalation of commitment bias, namely a tendency to continue investment projects that are less profitable, even though there is information of the less profitable project performance and that other available alternative investment opportunities are more profitable in the future. This study aims to improve the manager's decision making behavior model by considering the ethical environment as one of the factors that influence investment project evaluation decisions. More specifically, this study empirically examines the ethical environment as a strategy to reduce the tendency for escalation of commitment behavior. This study uses a laboratory experimental method with a 2 x 2 factorial experimental design between subject with adverse selection (present/absent) and ethical environment (strong/weak). The research sample consisted of 246 undergraduate and postgraduate students in Accounting and Management who acted as investment project managers. Based on ANOVA analysis results, it shows that managers who experience adverse selection conditions tend to continue unfavorable projects (conduct escalation of commitment). In addition, the results of this study also show that the tendency of managers to end investment projects that are not profitable for managers who are in a condition of a strong ethical environment will be greater when they experience adverse selection conditions compared to when they do not experience it
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN Silvia Arista; Tertiarto Wahyudi; Yusnaini Yusnaini
AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i2.9310

Abstract

This study aims to obtain empirical evidence about the influence of corporate governance structure and audit tenure on the integrity of financial statements. Population ofthis research is manufacturing companies listed on Indonesia Stock Exchange starting from 2015-2017. The sample selection used purposive sampling method and retrieved 66 companies. In this research, analysis data used multiple regression method.The results show that the corporate governance structure, consisted of independent commissioners, managerial ownership and audit committees had positive and significant influence on the integrity of financial statements, but institusional ownership had no influence. Meanwhile, audite tenure had negative and significant influence on integrity of financialstatements.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING PADA PT PUPUK SRIWIDJAJA PALEMBANG Fertika Andriana; Ermadiani Ermadiani; Yusnaini Yusnaini
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8924

Abstract

The study modified from Muhlis et al (2010) on the influence of participation of budgeting on the performance of regional government apparatus with organizational culture and organizational commitment as Moderator. The object in this research is PT Pupuk Sriwidjaja Palembang. Data is processed using SPSS.  From the results of analysis can be concluded that there is a positive influence and relation between participation of budget to managerial performance, there is no influence of organizational commitment to the participation relationship of budget preparation and Managerial performance. There is a negative and significant influence over the leadership style of the relationship between the participation of budget and managerial performance, which means leadership style weakens the influence of budget-making participation in managerial performance.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI) Anggi Syuhada; Yusnaini Yusnaini; Eka Meirawati
AKUNTABILITAS Vol 13, No 2 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i2.9515

Abstract

This study aimed at testing and finding the influence of good corporate governance and profitability to tax avoidance. This study used secondary data from financial and annual report of mining companies registered in Indonesian Stock Exchange 2013 -2017. Purposive sampling method was used in this study. Total sample were 55 from eleven companies. Analysis methods applied in this study were both descriptive analysis and statistical analysis technique. The result of the test showed that good corporate governance which was represented by the institutional possession, independent commissionaire council, and audit committee was not significantly influenced to the tax avoidance. Meanwhile profitability was found influenced to the tax avoidance negatively.
AKOMODASI KEPENTINGAN PEREMPUAN MELALUI ANGGARAN BERKEADILAN GENDER Yusnaini .; Yulia Saftiana
AKUNTABILITAS Vol 6, No 1 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i1.3108

Abstract

This paper discuss how important budget gender as way to accomodate women interest. Public budgets are not merely economic tools, but summarise policies in monetery terms and express political priorities. Budgets, therefore, are not gender-neutral. They effect women and men indifferent ways, reflecting the uneven distribution of power within society as economic disparities, different living conditions and ascribed social roles. Gender budgeting seeks to make the gender impact of budgets visible and to transform them into an instrument increasing gender equality. Gender budgeting basically involves all levels of government, national, regional and local. Gender budgeting thus involves all stages of the budgetary process and implies gender-sensitive analysis, assessment and restructuring of budgets. Keyword: budget gender, public budgets, gender equality
PENGARUH DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT Hadi Budiman; Yusnaini Yusnaini; Relasari Relasari
AKUNTABILITAS Vol 11, No 2 (2017): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v11i2.8935

Abstract

This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that mean all of 43 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Palembang.  The data analysis technique used was multiple regression spesifcally due professional care and accountability as independent variable, audit quality as dependent variable.The results showed that due professional care and accountability influenced audit quality partially. This research is concluding that due professional care and accountability influence  audit quality simultaneous.
Co-Authors Acai Sudirman Afrida, Anggrelia Agil Novriansa Anggi Syuhada Anisa Listya Arista Hakiki Asfeni Nurullah Bagus Rizki Satria Wijaya Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Cecilia Tobing Cynthia Azhara Putri Dadang Hikmah Purnama Darma Yanti Diah Fitriani Diana Dewi Sartika Dwirini Dwirini Dyah Hapsari Dyah Hapsari Ekonugraheni Dyah Hapsari Ekonugraheni Ermadiani, Ermadiani Fachri Syafaat Febrimarani Malinda Fenty Astrina Fenty Fertika Andriana Fortunasari, Fortunasari Gita Isyanawulan Gowon, Muhammad Gozali, Efva Octavina Donata Hadi Budiman Hamzah, Ruth Samantha Hera Febria Mavilinda Inten Meutia Kencana Dewi Khamisah, Nur Lina Dameria Siregar Lis Djuniar Meirawati, Eka Meita Rahmawati Melliyatama Melliyatama Mery Yanti Muhammad Farhan Muhammad Hidayat Nadya Shinta Savira Gunawan Nilam Kesuma Nilam Kesuma Ningsih, Endang Kusdiah Nur Azizah Patmawati Patmawati Pratiwi, Trie Sartika Randi Randi Randi, Randi Relasari, Relasari Retna Mahriani Retna Mahriani Rohman, Abdul Saggaf, Abdullah Shelly Febriana Kartasari Silvia Arista Soraida, Safira Suciati Suciati Supitriyani, Supitriyani Tertiarto Wahyudi Thania Atika Pratiwi Titin Vegirawati Wani Fitriah Wani Welly, Yerisma Yoyok Hendarso Yulasteriyani Yulasteriyani Yulia Saftiana