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All Journal Jurnal Ekonomi Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Mitra Manajemen Dinamisia: Jurnal Pengabdian Kepada Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Pengabdian Dharma Laksana Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Community Service Seminar and Community Engagement (COSECANT) E-JURNAL AKUNTANSI

Sri Rahayu

Universitas Telkom

Author-ID : 2497836

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Social Sciences Other

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OPINI AUDIT, TINGKAT KEMANDIRIAN, DAN TIPE PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN INFORMASI Annisa Murni; Sri Rahayu; Djusnimar Zultilisna
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

This research aims to analyze the effect of the audit opinion, level of independence, and the type of local government to the level of disclosure of information on the official website of the local Government of Central Java province in 2014-2015. Sampling techniques used in this study is a purposive and retrieved samples of as many as 25 local governments. Methods of data analysis used were descriptive and multiple regression. The results showed that the audit opinion, level of independence, and the type of local government effect simultaneously against the level of disclosure of information on the official website of the local government in the province of Central Java. Partially, the audit opinion and the types of local government that have an impact on the level of disclosure of information on the official website of the local government in the province of Central Java. Level of independence has not an impact, partially.

Pengaruh Kualitas Laporan Keuangan, Sistem Pengendalian Internal, Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus Pada Badan Keuangan Dan Aset Daerah Kabupaten Bandung Barat Tahun 2021) Fernanda Alivia Defana; Sri Rahayu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2681

This study aims to determine the effect of Quality of Financial Reports, Internal Control Systems, and Accessibility of Financial Reports on Regional Financial Management Accountability both simultaneously and partially. This research is included in the verification descriptive research. The population in this study were all BKAD employees of West Bandung Regency in the BMD Management and Accounting fields. Sampling technique in this study used non-probability sampling through saturated sampling, where all members of the population were used as samples, obtained as many as 50 employees. The data analysis model used in this study is multiple linear regression analysis using software version 25. The results show that the quality of financial reports, internal control systems, and accessibility of financial reports simultaneously affect the accountability of regional financial management. Based on the partial test results, the internal control system has no effect on the accountability of regional financial management, while the quality of financial reports and the accessibility of financial reports have a significant effect on the accountability of regional financial management.

Pengaruh Penyajian Laporan Keuangan, Aksesibilitas, dan Komitmen Manajemen terhadap Transparansi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Satuan Kerja Perangkat Daerah (SKPD) Kota Bandung Tahun 2021) Syilvia Tresnawati; Sri Rahayu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2682

This study aims to determine whether the presentation of financial statements, accessibility, and management commitment have a simultaneous and partial effect on the transparency of local government financial statements in the Bandung City Regional Apparatus Work Unit (SKPD) in 2021. This research is a type of descriptive and verifiable research. The population in this study is all heads and sub-sections of finance in SKPD Bandung City. The sample determination technique uses non-probability sampling with a total of 112 people. The data in this study were analyzed using a multiple linear regression method using IBM SPSS version 25 software. The results showed that the presentation of financial statements, accessibility, and management commitment had a simultaneous effect on the transparency of local government financial statements. Partially, only accessibility and management commitment have a positive effect on the transparency of government financial statements in the Bandung City Regional Apparatus Work Unit (SKPD) in 2021.

Pengaruh Dana Desa, Alokasi Dana Desa, Dan Bagi Hasil Pajak Dan Retribusi Daerah Terhadap Belanja Desa Studi Kasus Pada Desa di Kecamatan Bawang Tahun 2018-2020 Sinta Nofiana Saputri; Sri Rahayu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2780

Village Expenditures are all expenditures that are obligations of the Village in one fiscal year which will not be received back by the Village. From observations, the Central Bureau of Statistics (BPS) of Batang Regency, can be seen that there is a phenomenon in several villages in Bawang District which experienced a decrease in Village Expenditures in Bawang District. This makes Village Expenditures in Bawang District experience a decline in 2019-2020.This study aims to determine the effect of village funds, allocation of village funds, and sharing of regional taxes and retribution on village expenditures, case studies in villages in Bawang District in 2018-2020 either simultaneously or partially. This study uses quantitative methods. The population in this study was all villages in Bawang District. While the sample in this study was 60 data for a period of three years. The data used is sourced from the official website of the Central Statistics Agency (BPS) of Batang Regency. The analytical method used is panel data regression using Eviews 12 Software. The results showed that simultaneously the variables of village funds, allocation of village funds, and sharing of regional taxes and retribution had an effect on village expenditures. While partially, it shows that village funds have an effect on village expenditures, while the allocation of village funds and sharing of regional taxes and retribution has no effect on village expenditures.

The Pengaruh Indeks Pembangunan Manusia, Opini Audit, Kompleksitas Pemerintah dan Kekayaan Daerah Terhadap Pengungkapan Informasi Keuangan pada Website Resmi Pemerintah Daerah Studi Kasus pada Pemerintah Provinsi di Indonesia Tahun 2020 Nathasya Prissillya Aggatha; Sri Rahayu; Wahdan Arum Inawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2849

This research was conducted to determine whether human development index, audt opinions, government complexity, and regional wealth have an effect on disclosure of financial information on the regional governments official website in Indonesia. The saturated sample technique was applied in sample collection, and the sample in this research covers all provincial governments in Indonesia in 2020. This research applies multiple linear regression analysis using IBM SPSS version 26 software. The research findings confirm that the human development index, audit opinion, government complexity, and regional wealth all have a simultaneous impact on the disclosure of financial information. Meanwhile, partially only regional wealth variables have an impact on the disclosure of financial information on the official websites of local governments throughout all provinces in Indonesia in 2020.

Pengaruh Tingkat Kemandirian, Kesejahteraan Masyarakat dan Kekayaan Pemerintah Daerah Terhadap Pengungkapan Informasi Keuangan Pada Website Resmi Pemerintah Daerah (Studi Kasus Pada Pemerintah Daerah di Pulau Kalimantan Tahun 2019-2020) Aliffia Nur Indaryani; Sri Rahayu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2864

The This study aims to examine the influence of the level of independence, community welfare and regional wealth on the disclosure of financial information on the official website of the local government. The data used in this study are secondary data. This research uses quantitative methods. The sampling technique in this study used saturated samples this study is the Regional Government on the island of Kalimantan in 2019-2020. The data analysis model used by this study is logical regression analysis using SPSS Version 23 software. The results showed that the level of independence, community welfare and regional wealth simultaneously had a significant impact on the positive direction of the disclosure of financial information on the official website of the local government. Meanwhile, partially the level of independence, community welfare and regional wealth has a significant positive effect on the disclosure of financial information on the official website of the local government

Pengaruh Penerapan Sistem Akuntansi Keuangan Pemerintah Daerah, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah (Studi Kasus Pada Organisasi Perangkat Daerah (OPD) Provinsi DKI Jakarta Tahun 2022) Sri Rahayu; Alfanisha Dewi Kanita
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3093

Regional financial reports are an important factor that must be carried out by the government in the implementation of regional autonomy to provide decision-making information. This study is to find out how the application and the effect of the use of local government financial accounting systems, the use of information technology and control systems on the quality of the financial statements of OPD DKI Jakarta Province. This research is a quantitative research. The sample used in this study was 84 respondents consisting of heads of fields and staff in accounting and finance at 42 OPD. The data analysis model of this research is multiple linear regression using IBM SPSS version 26 software. The results show that the application of local government financial accounting systems, the use of information technology and internal control systems in the DKI Jakarta Provincial OPD has a positive effect. Simultaneously significant to the quality of regional financial reports. The application of the local government financial accounting system and the partial use of information technology have no effect on the quality of regional financial reports. However, the internal control system shows a partial positive effect on the quality of regional financial reports.

Peningkatan Layanan Keuangan Sekolah dengan Aplikasi Cashless Payment (Studi Kasus SMK Pariwisata Telkom Bandung) Bayu Rima Aditya; Aldilla Iradianty; , Inne Gartina; Sri Rahayu; Guntur Prabawa Kusuma; Dedy Rahman Wijaya; Siska Komala Sari
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v3i1.943

SMK Pariwisata Telkom Bandung is a school that is under the auspices of the Yayasan Pendidikan Telkom and is a partner in this community service program. The problem faced by partners is the limited level of knowledge and skills of schools in using information and communication technology (ICT) which causes a lack of innovation implemented in school, especially in the financial function. The solution offered in the program is to provide training and assistance in terms of digitalization school financial services based on cashless payment to support innovation in school financial services. The results of participant feedback have shown that the program can positively provide digital literacy education related to the recent financial technology. Therefore, this program contributes to strengthening and improving the ability to manage school financial services. In addition, this community service activity also produces an appropriate technology in the form of a cashless payment-based school finance application.

Pengaruh Akuntabilitas, Transparansi, dan Partisipasi Masyarakat Terhadap Pengelolaan Alokasi Dana Desa Studi Kasus Pada Pemerintah Desa Kecamatan Gantarang Kab.Bulukumba Provinsi Sulawesi Selatan Asmaul Husna; Sri Rahayu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2871

This study was conducted to determine whether accountability, transparency and community participation have an influence on the Gantarang District Village Government in 2020 either simultaneously or partially. This study uses multiple linear regression techniques. This research is included in descriptive research and is a clause in nature. The population in this study is the Village Government of Gantarang District. Sampling in this study used a non-probability sampling technique with a saturated sampling method so that 90 respondents were obtained from all village officials in the Gantarang District Village Government. The results of the study show that simultaneously accountability, transparency, and community participation affect the management of village fund allocations in the Gantarang District Village Government in 2020. While partially shows that accountability, transparency, and community participation have a significant positive effect on the management of village fund allocations in Gantarang District Village Government in 2020

AKUNTANSI DIGITAL BERBASIS APLIKASI “SI APIK” PADA UMKM DESA WISATA ALAM ENDAH Dudi Pratomo; Sri Rahayu; Dini Wahjoe Hapsari; Deannes Isynuwardhana; Krishna Kusumahadi
Prosiding COSECANT : Community Service and Engagement Seminar Vol 1, No 2 (2021)
Publisher : Universitas telkom

Setiap pelaku usaha diwajibkan untuk membuat laporan keuangan yang merupakan laporan pertanggung jawaban aktivitas bisnisnya. Termasuk pelaku usaha yang baru didirikan atau mereka sudah ada tapi umurnya masih pendek. Mereka diwajibkan menyusun laporan keuangan tanpa terjebak kerumitan standar akuntansi yang berlaku. Para pelaku usaha ini dapat menyusun laporan keuangan dengan sederhana selama tidak menyimpang dari standar yang berlaku. Para pelaku usaha saat ini banyak yang melakukan pencatatan transaksi keuangan sampai laporan keuangan dilakukan dengan manual. Hal ini membutuhkan waktu yang lama dan ketilitian yang tinggi. Hal ini disebabkan belum pahamnya para pelaku usaha bagaimana membuat laporan keuangan dengan menggunakan aplikasi. Pada program pengabdian ini akan diberikan pelatihan bagi para pelaku usaha yaitu Unit Usaha Mikro dan Menengah (UMKM) pada Desa Wisata Alam Endah Ciwidey menggunakan aplikasi SiAPik yang dapat diperoleh di google store dan mudah untuk dijalankan. Luaran dari pengabdian ini diharapkan dapat menambah pengetahuan bagi para pelaku usaha untuk membuat laporan keuangan sederhana menggunakan aplikasi.

Co-Authors , Inne Gartina Achmad Manshur Ali Suyanto Agnes Maulina Simamora Aldilla Iradianty Alfanisha Dewi Kanita Aliffia Nur Indaryani Annisa Murni Annisa Nurbaiti Asmaul Husna Ayu Aldi Raviyanti Bayu Rima Aditya Deannes Isynuwardhana Dedy Rahman Wijaya Dewa Putra Krishna Mahardika Dini W. Hapsari Dini Wahjoe Hapsari Djusnimar Zultilisna Dudi Pratomo Eksi Puspita R Elly Suryani Errina Aprilia Putri Farida Titik Kristanti Fernanda Alivia Defana Fikrinah Naopal Guntur Prabawa Kusuma Khairunnisa Khairunnisa Krishna Kusumahadi Nathasya Prissillya Aggatha Nurvita Trianasari Pamungkas Rafli Priyanto Rafly Alvin Hidayat Rinta Seftyawati Putri Shita Widowati Sinta Nofiana Saputri Siska Komala Sari Siska Priyandani Yudowati Syilvia Tresnawati Tri Utami Lestari Wahdan Arum Inawati

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