Articles
<![CDATA[Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable ]]>
<![CDATA[Mukhtaruddin Mukhtaruddin]]>;
<![CDATA[Ubaidillah Ubaidillah]]>;
<![CDATA[Kencana Dewi]]>;
<![CDATA[Arista Hakiki]]>;
<![CDATA[Nopriyanto Nopriyanto]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i1.74
<![CDATA[Good corporate governance and corporate social responsibility can assist the company in facing the challenges and risks as a strategy in increasing the firm value by building the right image from the stakeholders’ view. This study aims to determine the effect of good corporate governance and corporate social responsibility on firm value with financial performance as a moderating variable. The population of this research is banking companies listed in Indonesia Stock Exchange (IDX) for 2011–2015. The sample consisted of 23 companies which were selected by purposive random sampling. This data is analyzed by using Partial Least Square approach. The results of this study indicate that good corporate governance has an insignificant positive effect on firm value; otherwise corporate social responsibility has a significant negative impact on firm value. Financial performance has significantly strengthened the relationship between good corporate governance and corporate social responsibility on firm value.]]>
<![CDATA[PRAKTIK KERJA LAPANGAN DALAM PEMBELAJARAN AKUNTANSI MANAJEMEN ]]>
<![CDATA[Kencana Dewi]]>;
<![CDATA[Lukluk Fuadah]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2017.08.7061
<![CDATA[Abstrak: Praktik Kerja Lapangan dalam Pembelajaran Akuntansi Manajemen. Penelitian ini berusaha untuk menginvestigasi keefektifan praktik kerja lapangan pada mata kuliah Akuntansi Manajemen. Metode yang digunakan dalam penelitian ini adalah uji kuesioner dan analisis SWOT kepada sejumlah mahasiswa akuntansi Universitas Sriwijaya yang mengikuti program ini. Hasil penelitian menunjukkan bahwa praktik kerja lapangan memiliki urgensi bagi pengembangan kompetensi mahasiswa. Mereka lebih memahami dan dapat melihat secara langsung kondisi sebenarnya pada perusahaan manufaktur. Selain itu, praktik kerja lapangan memberikan keunggulan bagi kalangan di sekitar lingkungan pembelajaran melalui teori kognitif sosial. Abctract: Field Observation in Learning Management Accounting. This research seeks to investigate the effectiveness of field observation in management accounting courses. The method used in this study is a questionnaire test and Analisis SWOT to accounting students Sriwijaya University who follow this program. The research shows that field observation has an urgency for student competence development. They can understand the actual conditions in the manufacturing company. In addition, field observation provide an advantage to the people around the learning environment through cognitive social theory.]]>
<![CDATA[Pelatihan dan Pendampingan Penyusunan Laporan Harga Pokok Produksi pada Badan Usaha Milik Desa di Desa Kerinjing, Kabupaten Ogan Ilir ]]>
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Kencana Dewi]]>;
<![CDATA[Burhanudin Burhanudin]]>;
<![CDATA[Arista Hakiki]]>;
<![CDATA[Eka Meirawati]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol 1, No 2 (2020): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v1i2.22
<![CDATA[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.]]>
<![CDATA[PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Lipur Na'im]]>;
<![CDATA[Kencana Dewi]]>;
<![CDATA[Emylia Yuniartie]]>
<![CDATA[ AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v7i1.8885
<![CDATA[The purpose of this research is to determine the influence of modernizing tax administration system and spiritual quotient toward the level of individual taxpayers compliance in Kantor Pelayanan Pajak Palembang Ilir Barat either partially or simultaneously. The population of this reseach was 8.856 individual taxpayers who submit SPT 1770 to Kantor Pelayanan Pajak Palembang Ilir Barat. This reseach uses incidental sampling method and sample size used was 100 individual taxpayers who met by reseacher accidently. The data analysis technique in this reseach is multiple linier regression, F test, t test and coefficient of determination test (R2). The results of this research indicate that modernizing tax administration system and spiritual quotient simultaneously affect the level of individual taxpayers compliance. While the partial modernizing tax administration system affect significantly and positively the level of individual taxpayers compliance, and spiritual quotient do not affect significantly and positively the level of individual taxpayers compliance. Coefficient determination (R2) value in this research was 57.1%.]]>
<![CDATA[THE INFLUENCE OF UNDERWRITER REPUTATION, AUDITOR REPUTATION, COMPANY SIZE AND COMPANY AGE ON UNDERPRICING IPO FOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2008-2013 ]]>
<![CDATA[Ririn Salfida]]>;
<![CDATA[Kencana Dewi]]>;
<![CDATA[Mukhtaruddin Mukhtaruddin]]>
<![CDATA[ AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v8i2.8793
<![CDATA[This study aims to analyze the influence of non-accounting factors of the underpricing IPO stock in Indonesia Stock Exchange. In this study, the independent variables used are underwriter reputation, auditor reputation, company size and company age, while the dependent variable in this study is the initial return.The data used in this study are secondary data from the Indonesia Stock Exchange and the Indonesian Capital Market Directory (ICMD) from 2008 to 2013. Samples were selected using purposive sampling method. From 135 companies that conduct an IPO in 2008-2013, there are 85 companies that meet predetermined criteria. The method of data analysis used in this study is multiple linear regression. The analysis showed that company size and company age significantly influences the underpricing of IPO with negative direction. While the underwriter's reputation and the reputation of the auditor no significant effect on IPO underpricing. Limitations in this research that the criteria used to measure underwriter reputation and the reputation of the auditor only use the data tabulation of the total listed companies and the data sample in 2013 is stilldifficult to obtain because it has not published by the Indonesia Stock Exchange.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING (STUDI EMPIRIS PADA PERUSAHAAN YANG MASUK DALAM JAKARTA ISLAMIC INDEX) ]]>
<![CDATA[Riski Kurniawan]]>;
<![CDATA[Tertiarto Wahyudi]]>;
<![CDATA[Kencana Dewi]]>
<![CDATA[ AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v10i2.8894
<![CDATA[This study aims to determine the effect of corporate governance mechanism which proxied by institutional ownership, board of commissioners education background and audit committee meeting frequency as well as the effect of the profitability and financial leverage on the practice of smoothing profits (income smoothing). The study sample by 11 companies. This study used a methods quantitative approach and multiple regression data analysis using SPSS version 21. The results showed that in partial institutional ownership effect on positively to the practice of smoothing profits (income smoothing) while audit committee meeting frequency and profitability effect negative to the practice of smoothing profits (income smoothing) and board of commissioners education background and financial leverage has no effect to the practice of smoothing profits (income smoothing) on companies in the Jakarta Islamic Index. Simultaneously the institutional ownership, board of commissioners education background, audit committee meeting frequency , profitability, and financial leverage effect on the practice of smoothing profits (income smoothing) on companies in the Jakarta Islamic Index.]]>
<![CDATA[Pendampingan Pembukuan Usaha Mikro, Kecil, dan Menengah di Desa Kerinjing ]]>
<![CDATA[Luk Luk Fuadah]]>;
<![CDATA[Kencana Dewi]]>;
<![CDATA[Yulia Saftiana]]>;
<![CDATA[Umi Kalsum]]>
<![CDATA[ Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 4 (2022): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/yumary.v2i4.1106
<![CDATA[Purpose: The purpose of this service is to provide assistance regarding Bookkeeping for Micro, Small and Medium Enterprises (MSMEs) in Kerinjing Village, Ogan Ilir. This is because it is important for MSME owners to understand the way and process of doing bookkeeping. Method: The method used in this service is conducting training / counseling and mentoring through monologues and also dialogues for MSME owners in Kerinjing Village. Implementation time is on 16, 23 and 30 September 2021. Participants who follow are all MSME owners in Kerinjing Village, Ogan Ilir. including the business of convection, culinary, souvenirs and stalls. Results: The results of this service are expected to be able to understand and know the bookkeeping process that can be utilized by MSMEs. Training/counseling and mentoring provide convenience for MSME owners in Kerinjing Village, Ogan Ilir. to process the book Conclusions: this training/instruction provides benefits and knowledge about tax incentives for MSMEs in Kerinjing Village, Ogan Ilir. Thus, the role of MSMEs owners is to carry out bookkeeping properly and correctly so that they can improve their ability to compete and also avoid fraud.]]>
<![CDATA[STRATEGI-STRATEGI DALAM MENGONTROL CASH FLOW DI ERA PANDEMI BAGI PELAKU UMKM DAN MASYARAKAT DESA KERINJING ]]>
<![CDATA[Dwi Rini]]>;
<![CDATA[Kencana Dewi]]>;
<![CDATA[Relasari]]>;
<![CDATA[Eka Rostartina]]>;
<![CDATA[Abdulrohman]]>
<![CDATA[ Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 9 No 3 (2020): MAJALAH ILMIAH MANAJEMEN ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin ]]>
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DOI: 10.58437/mim.v9i3.42
<![CDATA[Cash Flow merupakan kegiatan merencanakan keuangan terkait transaksi cash inflow dan cash outflow yang digunakan selama periode akuntansi tertentu yang dihasilkan dari kegiatan operasi, investasi dan pendanaan. Tujuan kegiatan pengabdian yang ingin dicapai adalah memahami pengetahuan dasar terkait financial controlling, termasuk cara kerja cash flow secara lebih komprehensif kepada pelaku UMKM dan masyarakat desa di Desa Kerinjing. Metode pelaksanaan kegiatan pengabdian pada masyarakat ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Temuan pengabdian ini adalah pengelolaan cash flow pemilik usaha tidak balance antara cash inflow dan cash outflow sehingga terlihat nilai pengeluaran yang membengkak. Akibatnya bisa menyebabkan kerugian usahanya. Uang kas biasanya dikeluarkan untuk membeli bahan baku, menggaji karyawan dan pengeluaran lain. Semenjak era pandemi ini, penggunaan uang kas digunakan belanja sehari-hari rumah tangga, pembayaran biaya pendidikan dan biaya transportasi. Diharapkan pelaku UMKM harus menyiapkan langkah efisiensi seperti menurunkan produksi barang/jasa, mengurangi jam kerja dan jumlah karyawan dan saluran penjualan/pemasaran.]]>
<![CDATA[AUDIT GOING CONCERN OPINION: THE EFFECT OF COMPANY GROWTH, AUDIT TENURE AND AUDIT DELAY AS MODERATING VARIABLE ]]>
<![CDATA[Amalia Islami]]>;
<![CDATA[Mukhtaruddin Mukhtaruddin]]>;
<![CDATA[Kencana Dewi]]>;
<![CDATA[Asfeni Nurullah]]>
<![CDATA[ AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v16i2.17162
<![CDATA[Going concern (GC) audit opinion is an opinion given when the auditor has doubts about the going concern of a company. The purpose of thisresearch is to find out the effect of company growth (CG) and audittenure(AT)withauditdelay(AD)asmoderating to GC audit opinion. This research used secondary data in the form of a companyannual report. Population of this research is companies in property,realestate,andconstructionbuilding sectors inIndonesia Stock Exchange during three years.The sample selection used purposive sampling and the total samples are 62 samples with 186 observation data.This study use dlogistic regression analysis. The results show that CG, AT, and AD which moderate AT do not affect GC audit opinion, but AD which moderates CG effects GC audit opinion. Limitation of this research is small sample size, so it is recommended in the futureresearch to add more samplesin order to show maximum results. ]]>
<![CDATA[PENDAMPINGAN PERPAJAKAN BAGI UMKM DI DESA KERINJING KECAMATAN TANJUNG RAJA KABUPATEN OGAN ILIR ]]>
<![CDATA[Umi Kalsum]]>;
<![CDATA[Mukhtaruddin]]>;
<![CDATA[Kencana Dewi]]>;
<![CDATA[Rika Henda Safitri]]>;
<![CDATA[Yulia Saftiana]]>;
<![CDATA[Luk Luk Fuadah]]>
<![CDATA[ Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 3 (2022): APTEKMAS Volume 5 Nomor 3 2022 ]]>
Publisher : <![CDATA[Politeknik Negeri Sriwijaya ]]>
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DOI: 10.36257/apts.v5i3.4679
<![CDATA[Abstract Taxation is a hot topic of discussion, especially in the Covid-19 Pandemic Era with the policies in the taxation sector taken by the Government, including for people who have Micro, Small and Medium Enterprises (MSMEs). The purpose of this community services is to provide tax socialization to MSMEs Kerinjing Village, Tanjung Raja District, Ogan Ilir Regency. The target audience of this activity is the MSMEs community who are not well acquainted with taxation, both in the general and specifically regarding the MSMEs behind this activity. This community Services is carried out directly face to face because the nature of this activity is that apart from socializing it also provides assistance related to taxation to the MSMEs community and based on the result of questionnaires from respondents, positive feedback is obtained from the MSMEs community for the activities that have been carried out. Keywords: Tax, MSMEs.]]>
