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AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH: SISTEM PENGENDALIAN INTERN PEMERINTAH DAN SISTEM AKUNTANSI PEMERINTAH DAERAH Evada Dewata; Hadi Jauhari; Misfi El Auda
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 2 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5747284

Tujuan penelitian ini mendapatkan bukti empiris berupa pengaruh Sistem Pengendalian Intern Pemerintah, Sistem Akuntansi Pemerintah Daerah terhadap Akuntabilitas Pengelolaan Keuangan Daerah yang dimediasi Kualitas Laporan Keuangan pada Organisasi Perangkat Daerah Kabupaten Musi Banyuasin, Provinsi Sumatera Selatan. Sampe penelitian berjumlah 96 orang pada OPD di Kabupaten Musi Banyuasin. Data primer dikumpulkan melalui kuesioner dan diperoleh 79 data kuesioner yang bisa diolah menggunakan teknik analisis regresi dan analisis jalur (path analysis). Temuan penelitian ini menunjukkan bahwa Sistem Pengendalian Intern Pemerintah berpengaruh positif signifikan terhadap Kualitas Laporan Keuangan. Sistem Akuntansi Keuangan Daerah tidak memiliki pengaruh yang signifikan terhadap Kualitas Laporan Keuangan. Kualitas Laporan keuangan berpengaruh positif dan signifikan terhadap Akuntabilitas Pengelolaan Laporan Keuangan, Sistem Pengendalian Intern Pemerintah berpengaruh positif signifikan terhadap Akuntabilitas Pengelolaan Laporan Keuangan, Sistem Akuntansi Keuangan Daerah berpengaruh positif signifikan terhadap Akuntabilitas Pengelolaan Laporan Keuangan dan Sistem Pengendalian Intern Pemerintah berpengaruh positif terhadap Akuntabilitas Pengelolaan Keuangan Daerah melalui Kualitas Laporan Keuangan sebagai variabel intervening.

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM PADA UMKM PAPA LAUNDY Evada Dewata; Arrumaisha Hotimah; Hadi Jauhari; Nelly Masnila; Indriani .I. Astuti
JURNAL PENGABDIAN MASYARAKAT JAMAK Vol 4, No 1 (2021)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jpmj.v4i1.734

Pelaksanaan Pengabdian Kepada Masyarakat ini ditujukan kepada usaha mikro, kecil dan menengah (UMKM) PAPA Laundry di Palembang, yang memiliki kendala belum memilik sumber daya yang memadai, serta software yang mendukung dalam administrasi pelaporan keuangan. Tujuan program Pengabdian Kepada Masyarakat ini adalah memberikan peningkatan pengetahuan dalam pengelolaan keuangan secara baik dan benar kepada pelaku UMKM dalam penyusunan akuntansi berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) secara terkomputerisasi menggunakan Microsoft Excel yang dapat membantu dan memudahkan para pelaku UMKM dalam membuat laporan keuangan berbasis SAK EMKM. Solusi yang ditawarkan adalah mengimplementasikan penyusunan laporan keuangan yang terstruktur sesuai dengan EMKM secara terkomputerisasi berbasis Microsoft Excel. Metode Pengabdian Kepada Masyarakat melalui pendampingan guna meningkatkan pemahaman, pengetahuan dan kemampuan praktik akuntansi dalam menyusun Laporan Keuangan.

Penyusunan Laporan Keuangan Terkomputerisasi Berdasarkan SAK EMKM Pada UMKM Konveksi Evada Dewata; Yuliana Sari; Hadi Jauhari
Intervensi Komunitas Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ik.v2i1.676

Kegiatan pengabdian ini bertujuan membantu pemilik UMKM JSP (Jersey Shop Palembang) Konveksi dalam menyusun dan merancang sistem laporan keuangan dengan cara memberikan pengetahuan tentang pencatatan, pengiktisaran, pengelompokan dan pelaporan keuangan secara sederhana sesuai Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) serta membuat sistem laporan keuangan dengan aplikasi Microsoft excel 2013. Metode pelaksanaan kegiatan berbentuk pelatihan dan diskusi bersama serta uji coba sistem laporan keuangan sebagai bentuk evaluasi kegiatan. Hasil dari kegiatan ini adalah pemilik UMKM beserta staf admnistrasi bersemangat dan antusias mengikuti pelaksanaan kegiatan dari awal hingga akhir, bertambahnya pengetahuan dan pemahaman peserta pengabdian tentang siklus akuntansi dan transaksi keuangan.

FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN TAHUN 2012-2015 Evada Dewata; Nyayu Miftahul Ilmiyyah; Sarikadarwati Sarikadarwati
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.446

The purpose of this research was to determine factors that influence the financial performance of regency/city in the south of Sumatera province 2012-2015. Independent variable of this research was audit opinion, legislative, intergovernmental revenue, size, leverage, and the cluster of local financial capacity. The samples used were as many as 15 regencies/cities using purposive sampling method. Data were collected by using the method of documentation. This research result showed that audit opinion, legislative, intergovernmental revenue, size, leverage, and the cluster of local financial capacity gave a significant influence on the financial performance of regency/city that was measured based on the independence rate ratio. Partially, audit opinion, legislative, size, leverage, and cluster of local financial capacity variables did not give a significant influence on the financial performance of regency/city but Intergovernmental revenue variable gave a negative significant influence on the financial performance of city.

PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PENGADAAN BARANG DAN JASA SECARA ELEKTRONIK (E-PROCUREMENT) PADA BUMN DI PT SEMEN BATURAJA (PERSERO) TBK PALEMBANG Evada Dewata; Susi Ardiani; Sandrayati Sandrayati; Meilinda Mila Afsari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 2 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i2.526

The purpose of this study is to determine the effect of GCG implementation to the procurement of goods and services performance electronically. The data of this research were collected by using interview and survey method. The total of this questionnaire is 34 sheets that spread to all staff in the procurement of goods and services department in Semen Baturaja Inc including User (the GCG secretary). The data of this research analyzed by multiple linear regression analysis using Windows SPSS version 20.0. The result of this research indicated that GCG implementation did not have a positive and significant effect to the procurement of goods and services performance electronically (E-Procurement), whereas GCG implementation has positive and significant effect to the procurement of goods and services performance electronically (E-Procurement) simultaneously.

Peningkatan kompetensi kewirausahaan melalui program pengembangan produk unggulan daerah kain khas daerah Palembang Bainil Yulina; Evada Dewata; Anggeraini Oktarida; Pridson Mandiangan; Nurul Aryanti; Welly Ardiansyah
Unri Conference Series: Community Engagement Vol 2 (2020): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.2.310-316

Entrepreneurial competence is a fundamental factor possessed by someone who has more abilities, which makes him different from someone who has average abilities. Entrepreneurial competence is an individual characteristic which includes attitudes and habits, where entrepreneurs can achieve and maintain business success. KUBE Griya Kain Tuan Kentang is located in the Tuan Kentang 4 area of Ulu Palembang and houses 25 Palembang-style cloth craftsmen. Weaving fabrics and batik with a unique special pattern. These are increasingly popular and are known to be used as materials for fashion designs for clothing, accessories for necklaces and bags. Moreover, the Palembang local government made the woven cloth a mandatory garment for official uniforms on Fridays and special days. This condition provides a great opportunity for KUBE to improve the quality of its production to foreign countries The problem with Kube Griya Kain Tuan Kentang has human resources with limited competence, is not able to speak English actively, knowledge of bookkeeping and preparation of financial reports as well as knowledge and application of taxes on business activities Palembang woven fabrics. The Regional Superior Product Development Program for Palembang's unique woven fabrics is an activity of implementing science and technology from the Sriwijaya State Polytechnic funded through the Director General of Higher Education as an effort to develop the cultural assets of the Palembang area in the form of tajung, blongsong and jupri woven fabrics. This activity aims to spur and develop superior woven fabrics typical of the Palembang region as an effort to improve quality, product quantity, distribution and marketing. To improve entrepreneurship competence, practical English language training was held, Financial Report Preparation, Selling Price Calculation and Determination, Calculation and Determination of Sales Tax for Kube Administrators and MSME Owners The method of implementation is carried out by disseminating activities, holding scheduled training in accordance with the agreement and mentoring activities, to see the success of the activity an evaluation is held by means of monitoring and distributing questions. The resulting output is in the form of increased knowledge for administrators and managers, in other words the Entrepreneurship Competence of Human Resources of Kube Griya Tuan Kentang has increased by 45%.

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.

Pengaruh Government Size, Fiscal Distress, dan Sisa Lebih Perhitungan Anggaran Terhadap Manipulasi Akrual Lisda Tampubolon; Evada Dewata; Desi Indriasari; Hadi Jauhari
Jurnal Akuntansi Bisnis Vol 21, No 2: September 2023
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v21i2.10910

This study aims to examine the factors that influence accrual manipulation, namely Government size, Fiscal Distress, and SiLPA using the Modified Jones model. The data used is secondary data in the form of Regional Government Financial Statements of 17 districts/cities in South Sumatra Province for the five-year period 2017-2021. Using the EVIEWS version 12 program as a multiple regression tool. The research findings obtained are that Government Size does not have a significant effect on accrual manipulation while Fiscal distress and SiLPA have a significant effect on accrual manipulation. The implications of these findings can be used as a basis for the development of better accounting policies and practices that focus on ongoing fiscal policy oversight and improved integrity in local government financial reporting.

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.

Pengaruh Diversifikasi Pendapatan Daerah Dan Dana Perimbangan Terhadap Fiscal Stress Pada Pemerintah Daerah Provinsi Di Indonesia Marsella Putri; Evada Dewata; Yuli Antina Aryani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2068

Penelitian ini bertujuan untuk mengetahui bagaimana fiscal stress dipengaruhi oleh diversifikasi pendapatan daerah dan dana perimbangan. Jenis data yang digunakan adalah kuantitatif. Menggunakan data yang dikumpulkan selama periode lima tahun (2018-2022), penelitian ini menganalisis 145 sampel dari 29 Provinsi di Indonesia. Estimasi data panel yang digunakan adalah Fixed Effext Model (FEM). Data dianalisa dengan menggunakan metode analisis data uji asumsi klasik. Penemuan penelitian ini menunjukkan bahwa: (1) Diversifikasi Pendapatan Daerah secara parsial tidak berpengaruh terhadap Fiscal Stress (2) Dana Perimbangan secara parsial berpengaruh positif dan signifikan terhadap Fiscal Stress (3) Diversifikasi Pendapatan Daerah dan Dana Perimbangan secara simultan berpengaruh terhadap Fiscal Stress sebesar 96,49% secara positif dan signifikan.

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