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All Journal Eksistansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi INTEKNA Jurnal Akuntansi Bisnis JABE (Journal of Accounting and Business Education) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Pengabdian Masyarakat Jamak Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Intervensi Komunitas: Jurnal Pengabdian Masyarakat Unri Conference Series: Community Engagement JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Evada Dewata dewata
JURUSAN AKUNTANSI POLITEKNIK NEGERI SRIWIJAYA
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Penerapan Good Governance dan Internal Control terhadap Quality of Financial Statements Muhammad Ridho Ariansyah; Henny Yulsiati; Evada Dewata
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6218

Abstract

This study aims to analyze the influence of Good Governance and Internal Control on the Quality of Financial Statements of hospitals with BLU and BLUD status in South Sumatra Province, as well as to examine the differences in financial reporting quality between the two. This study aims to examine the contribution of each variable identified as the topic of discussion. This study specifically examines the contribution of internal controls and sound mechanisms. Employing a quantitative methodology, this research utilized purposive sampling to gather data from 53 respondents, including personnel from Finance, Budgeting, Internal Audit, and Financial Administration. The primary data were collected and analyzed through instrument testing, classical assumption testing, descriptive statistics, hypothesis testing, mean difference testing, and multiple linear regression. The results indicate that Good Governance has a significant positive effect on the Quality of Financial Statements, as shown by a t-value of 2.965, which is higher than the t-table value of 1.675. However, Internal Control does not contribute to the Quality of Financial Statements, as indicated by a t-value of 1.477, which is lower than the t-table value of 0.1675. Simultaneously, all independent variables have a significant effect on the Quality of Financial Statements, as evidenced by an F-value of 10.712, which is greater than the F-table value of 3.18, with a significance value of 0.001 (<0.05). Interestingly, there is no significant difference in the Quality of Financial Statements between Regional Public Service Agency (BLUD) hospitals and Public Service Agency (BLU) hospitals, as indicated by significance values of 0.629 and 0.620, both of which are greater than 0.05.  
Design of a Microsoft Access-based inventory accounting information system at Sunur Farma Pharmacy, Palembang Hania Bintara Putri; Maria; Evada Dewata
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 8 No. 1 (2026): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v8i1.11089

Abstract

Abstract—This activity aims to design an accounting information system for inventory management at Pharmacy Sunur Farma Palembang using Microsoft Access. Data collection techniques used include interviews and documentation, with primary data as the main source. The interview results revealedd that Pharmacy Sunur Farma Palembang has not yet implemented a computerized system. The main issue identified is that inventory records are still managed manually, learding to problems such as inaccurate data, delayed reporting, and difficulties in monitoring stock availability. Based on these issues, this report discusses the design of an inventory accounting information system based on Microsoft Access, with the output being a drug stock card. The research methodology involves system requirements analysis, database design, system implementation, and testing. The designed system is expected to improve the accuracy and efficiency of recording incoming and outgoing goods, as well as support the information needs required for the pharmacy's operations.  
Good Governance, Pemanfaatan Teknologi Informasi dan Pengelolaan Keuangan Dana Desa Arrum Ramandani; Evada Dewata; Desi Indriasari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1461

Abstract

Penelitian ini mengkaji prinsip-prinsip transparansi, akuntabilitas, tanggung jawab, independensi, dan keadilan informasi dan bagaimana teknologi mempengaruhi pengelolaan dana desa di Kabupaten Banyuasin 1 dan Kabupaten Rambutan. Pendekatan pengambilan sampel jenuh digunakan untuk mengambil sampel 30 komunitas untuk analisis kuantitatif ini. Lima responden dari setiap desa diberikan kuesioner sebagai bagian dari proses pengumpulan data, menghasilkan 136 responden. SPSS 25 digunakan untuk analisis regresi linier berganda. Penelitian ini menemukan bahwa akuntabilitas, keadilan, dan teknologi meningkatkan pengelolaan keuangan dana desa, tetapi transparansi, tanggung jawab, dan independensi tidak. Teknologi informasi dan Good Governance (transparansi, akuntabilitas, tanggung jawab, independensi, dan keadilan) mempengaruhi administrasi keuangan dana desa.
The Readiness for Implementation of Financial Management Patterns of Regional Public Services Agency at Public Health Center Evada Dewata; Hadi Jauhari
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.221

Abstract

The purpose of the study is to determine the readiness of Lais public health center and Teluk Kijing public health center of Musi Banyuasin District, South Sumatra Indonesia, in managing finances of regional public service agencies (BLUD). Time of research from March-July 2021. Used the types of descriptive qualitative research to review the documents, observation, and in-depth interviews to the research subject as many as 10 (ten) informants. The triangulation technique is used in testing the validity of the data. The research result showed that Lais public health center and Teluk Kijing public health center were ready to implement the financial management pattern of BLUD, which can be seen from the results of input analysis, process, and output from the analysis of stakeholder, related commitment, knowledge and responsibilities, funding (money), infrastructure (materials) and methods, in addition, substantive requirements, technical requirements, and administrative requirements have been carried out. The results of this study have implications related to the preparation and continuation of the implementation of the BLUD Public Health Center financial management pattern. Based on its limitation, it is still possible for other local governments who have the same contextual conditions to use these results as an input when preparing the BLUDs financial management pattern.
Implementation of Good Governance, Utilization of Information Technology, And Reliability of Government Financial Statements Hadi Jauhari; Yuliana Sari; Evada Dewata
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.59

Abstract

The lack of optimal implementation of Good Governance and the use of information technology is thought to affect the quality of government financial reports. For this reason, this research is intended to determine the relationship between the application of Good Governance, the use of information technology and the reliability of the financial statements of the regional government of South Sumatra Province. The study population was employees of 40 Regional Apparatus Organizations in South Sumatra Province. The sampling technique used is purposive sampling, and 120 respondents are obtained consisting of heads of departments, treasurers of offices, administrators of finance or accounting, and staff of finance at the Regional Apparatus Organization of South Sumatra Province. The collection method uses a questionnaire distributed from May-June 2019. The results of the study show that Good Governance does not have a significant effect on the reliability of local government financial reports. On the contrary, the use of information technology has a significant positive impact on the reliability of local government financial reports. The results of this study have implications for the Regional Government of South Sumatra Province as a Good Governance agent in the government to commit and consistently utilize information and accountable technology in transparent financial reporting.
Perancangan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Berbasis Microsoft Access pada UMKM Bakoel Ibung Fajar Ramadhan Paltanraja; Evada Dewata; Sri Hartaty
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 4 (2026): JULI-AGUSTUS
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/2538bd22

Abstract

Laporan ini disusun dengan tujuan mendesain sistem informasi akuntansi guna mendokumentasikan penerimaan serta pengeluaran kas berbasis Microsoft Access pada UMKM Bakoel Ibung, sebuah entitas bisnis yang beroperasi dalam sektor pembuatan maupun pemasaran kue dan roti. Selam ini, pencatatan keuangan UMKM tersebut masih dikerjakan secara manual memakai buku double folio, dengan seluruh transakasi kas masuk dan keluar dituliskan dalam buku yang sama tanpa pemisahan yang tegas. Situasi demikian mengakibatkan pelaku bisnis mengalami hambatan mengawasi pergerakan kas dan memperlambat penyusunan laporan keuangan yang akurat tepat waktu. Melalui sistem yang dikembangkan, diharapkan proses pembuatan berkas penerimaan kas, pengeluaran kas, serta ikhtisar kas mampu berjalan dengan cepat, rapi, dan minim kesalahan. Pengumpulan data di lakukan lewat wawancara, pengamatan langsung dan penelusuran dokumen transaksi kas pada UMKM tersebut. Hasilnya, rancangan sistem yang dibangun mencakup basis data, formular input, dan laporan pada Microsoft Access berhasil mengotomatiskan pencatatan transaksi kas yang menghadirkan informasi keuangan yang lebih rapi, sistematis, dan terperinci dibandingkan dengan cara manual yang dipakai sebelumnya. Dengan demikian, skema informasi akuntansi berlandaskan Microsoft Access tersebut dipandang sanggup menyokong UMKM Bakoel Ibung meningkatkan efektivitas dan efisiensi pengelolaan keuangan usahanya.
Co-Authors Anggeraini Oktarida ANGGERAINI OKTARIDA Arrum Ramandani Arrumaisha Hotimah Bainil Yulina Eka Jumarni Fajar Ramadhan Paltanraja Hadi Jauhari Hadi Jauhari Hadi Jauhari Hania Bintara Putri Henny Yulsiati Indriani .I. Astuti Lisda Tampubolon Maria Marsella Putri Meilinda Mila Afsari Misfi El Auda Muhammad Ridho Ariansyah Nelly Masnila Nurul Aryanti Nyayu Miftahul Ilmiyyah Periansya Diah Elvina Desi Indriasari Periansya Periansya Pramita Wulandari Pasiak Pridson Mandiangan Ravena Ar Raiyan Rosy Armaini Sandrayati Sandrayati Sarikadarwati Sarikadarwati Selly Wahyuni SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Suhairi Hazisma Susi Ardiani Welly Ardiansyah Widhah Raihanah Yuli Antina Aryani Yuliana Sari