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ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH PADA BADAN PERENCANAAN PEMBANGUNAN DAERAH KABUPATEN MUSI RAWAS UTARA Miki Indika; Abdika Jaya; Ninik Afrianti
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.896

Abstract

The aim of this study is to analyze the government’s internal control system (SPIP) at the Development Planning Agency at Sub-National Level of Musi Rawas Utara. This study is a descriptive study that used to see t the value of independent variables of the government internal control system (SPIP). Primary data and secondary data are needed as a basis for analysis, while data collection techniques are the from of observations, interviews and documents. The analytical technique used is desciptive. The results of the analysis showed that planning agency at sub – national level of Musi Rawas Utara in 2018 was in accordance with government regulation No. 60 year 2008 abaot control system internal government (SPIP).
ANALISIS KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM KARTIKA GARUDA LUBUKLINGGAU TAHUN 2010-2014 Miki Indika; Reniati Topiah
Jurnal AkunStie (JAS) Vol 2 No 1 (2016): Jurnal AkunStie (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v2i1.931

Abstract

Penelitiannya yang berjudul Analisis Kinerja Keuangan pada Koperasi Simpan Pinjam Kartika Garuda Lubuklinggau Tahun 2010-2014. Analisis laporan keuangan merupakan metode analisis yang sering kali dipakai untuk mengetahui kinerja keuangan. Teknik pengumpulan data menggunakan data sekunder dan teknik analisis data kuntitatif. Standar berdasarkan Peraturan Menteri Negara Koperasi dan UKM Republik Indonesia No.06/PER/M.KUKM/V/2006. Tingkat likuiditas selama periode 2010 hingga 2014 menunjukkan tingkat yang sehat. sedangkan ditinjau dari rasio solvabilitas yang terdiri dari rasio hutang terhadap asset dan rasio hutang terhadap modal sendiri Koperasi Kartika juga dalam kategori yang cukup sehat. Untuk Net Profit Margin menunjukkan keadaan yang “sehat” dalam hal ini koperasi telah mampu menggunakan aktivanya secara produktif, sedangkan return On Asset dan rentabilitas modal sendiri menunjukkan keadaan yang kurang sehat karena angka yang dihasilkan masih dibawah standar. Rasio aktivitas yang ditinjau dari perputaran piutang juga menunjukkan hasil yang masih jauh dari standar penilaian koperasi berprestasi.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA PEMERINTAH KABUPATEN MUSI RAWAS UTARA Miki Indika
Jurnal Akuntansi Vol 14 No 2 (2020): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v14i2.1116

Abstract

This study aims to see whether the government internal control system partially influences the effectiveness of regional financial management, whether human resources partially influence the effectiveness of regional financial management, and simultaneously government internal control system and human resource competencies influence the effectiveness of regional financial management. This study aims to examine the effect of the government's internal control system and human resource competence on the effectiveness of regional financial management. There are three variables in this study, namely the government internal control system, human resource competency, and the effectiveness of regional financial management which entirely developed into 15 indicators. The sampling technique used is purposive sampling with a population of 12 (twelve) Regional Apparatus Organizations that implement the Government's Internal Control System where each Regional Device Organization is taken as many as twelve respondents. The data collection techniques are questionnaires and observations. The data analysis method used in the study is a multiple regression analysis with the help of SPSS version 20. The result indicates that Government internal control system partially had a significant effect on the effectiveness of regional financial management, the human resource competencies partially had a significant effect on the effectiveness of regional financial management
Evaluasi Penerapan Sistem Akuntansi Pendapatan Pada Badan Keuangan Daerah Kota Lubuklinggau Miki Indika; Abdika Jaya; Novi Septianah
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 2 (2020): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v1i2.34

Abstract

The aim of this study is to evaluate the application of an income accounting system to the Regional Finance Body of Lubuklinggau City. It is descriptive research; this research is not intended to test hypotheses but only systematically describes the facts, situations, and activities of the accounting system of income in the Regional Finance Agency of the City of Lubuklinggau. Operational variables of this study are income accounting systems with related party indicators, related documents, and accounting systems and procedures. Secondary data is in the form of body profiles and reports on the realization of regional revenue and expenditure budgets. The data analysis technique used descriptive analysis. The results of the study showed that the income accounting system at the Lubuklinggau City Regional Finance Body for related parties is not appropriate with Government Regulation Number 71 of 2010, PERMENDAGRI Number 64 of 2013, and Regulation of Lubuklinggau Mayor, Number 63 of 2016 and Regulation Lubuklinggau Mayor Number 32 of 2012.It had been already referring to Government Regulation Number 71 of 2010 concerning Regional Financial Management Guidelines, and for related documents and systems and procedures for accounting income in accordance with Government Regulation Number 71 of 2010, PERMENDAGRI Number 64 of 2013, Regulation of Mayor of Lubuklinggau Number 63 of 2016 and Regulation of Mayor Lubuklinggau Number 32 of 2012.
Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Musi Rawas Utara Subianto Subianto; Miki Indika; Hengki Febriansa
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 1 (2019): April 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.424 KB) | DOI: 10.37301/jkaa.v14i1.4

Abstract

The purpose of this study is to investigate the influence of local tax revenue and retribution toward local revenue of North Musi Rawas. The sample is North Musi Rawas Region. To collect the data, this study uses secondary data method. The regression analysis is used to test the hypothesis. The results showed that the The regional tax and Regional retribution did didn’thave a significant effect on Local Revenue (PAD. It means all the hypothesis proposed in this study were rejected.
Analisis Rasio Likuiditas dan Profitabilitas untuk Menilai Kinerja Keuangan pada PT TASPEN (Persero) Miki Indika; Anggia Syafitri
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.711 KB) | DOI: 10.37301/jkaa.v14i2.11

Abstract

The purpose of this study is to assess the financial performance of PT TASPEN (Persero) assessed from the Analysis of Liquidity Ratios and Profitability Ratios. The data used in this study are quantitative data, namely financial statement data for the last three years from 2015 to 2017. Analysis of the data used is quantitative analysts by presenting tables, graphs or numbers, with the data analysis techniques used, namely data analysis techniques manually. The results of this study indicated that the company's financial performance was assessed from the level of liquidity in unfavorable conditions, this is because the current ratio, cash ratio, and debt turnover ratio were below the industry average, and when viewed from the profitability ratio the company was almost good , where the results of the calculation of the ratio of net profit margin, ROI, ROA, and earnings per share continued to increase even though the value of the ratio was still below the industry average.
Analisis Tingkat Kesehatan Bank Dinilai Menggunakan Rasio CAMEL dan Rasio RGEC pada PT. BRI Srikaton) Subianto; Miki Indika; Muhammad Rezeki
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.999 KB) | DOI: 10.37301/jkaa.v16i1.42

Abstract

The aim of this study is to see the health level of BRI (Bank Rakyat Indonesia) of 2018 and 2019 by CAMEL and RGEC ratio. This study is quantitative study. Collection data technique of this study are interview and documentation while analyzing data technique is through descriptive method where CAMEL is consisted of capital, asset quality, management quality, feasibility and liquidity factor while RGEC is consisted of risk profile, good corporate governance, and earning factor. Based on the result of this study, CAMEL of 2018 and 2019 are 99,41 and 99,23 categorized as “health”. RGEC of 2018 and 2019 are 96,67 percent categorized as “health”. Keywords: Health level, CAMEL, RGEC
ANALISIS KINERJA KEUANGAN PADA DINAS PEMBERDAYAAN MASYARAKAT DESA PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK KABUPATEN MUSI RAWAS UTARA Suharto Patih; Miki Indika; Ismi Talia
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.458 KB) | DOI: 10.37301/jkaa.v17i1.62

Abstract

The purpose of this study was to determine the financial performance of the Department of Village Community Empowerment, Women's Empowerment and Child Protection, North Musi Rawas Regency. The data collection method that the author uses in this study is a method of collecting documentation data while the technical data analysis that will be used by the author is descriptive analysis, data analysis by explaining theories related to Financial Performance Analysis at the Village Community Empowerment Service, Women's Empowerment and Child Protection in North Musi Rawas Regency Fiscal Year 2016-. Based on the results of the research, the financial performance of the Village Community Empowerment, Women's Empowerment and Child Protection Office of North Musi Rawas Regency seen from the analysis of spending variance in 2016-2019 in general can be said to be good. This is indicated by the average realization target of 81.06%, and indicated by the absence of expenditure realization that exceeds the budget in each fiscal year and has made efficiency or budget savings
Pendampingan Program Pangan Industri Rumah Tangga (PIRT)di Desa Air Satan Kecamatan Muara Beliti Kabupaten Musi Rawas Miki Indika; Subianto Subianto; Herawati Herawati; Miftahul Janah
Jurnal Pengabdian Vol. 1 No. 2 (2022): Juli-Desember
Publisher : Bengkulu Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1021.089 KB) | DOI: 10.58222/jp.v1i2.35

Abstract

Tujuan pendampingan program pangan industri rumah tangga (PIRT)di Desa Air Satan Kecamatan Muara Beliti Kabupaten Musi Rawas adalah untuk memberi informasi bagaimana pentingnya pendaftaran PIRT dalam usaha makanan. Metode dalam penyampaian program adalah ceramah, metode Tanya Jawab, diskusi dan simulasi perizinan. Hasil pendampingan dapat dilihat peserta antusias dalam mengikuti kegiatan yang diberikan dan peserta juga merasa bertambah pengetahuan tentang Program Pangan Industri Rumah Tangga (PIRT) di Desa Air Satan Kecamatan Muara Beliti Kabupaten Musi Rawas. Masih kurangnya kesadaran pemilik industri di Kabupaten Musi Rawas dalam pengurusan sertifikat SPP-IRT, Hal ini dapat dilihat masih adanya makanan yang beredar yang belum memiliki kode izin.
Penyuluhan Strategi Pengembangan Dalam Pemasaran Produk Usaha UMKM Pada Era Digital Di Desa A Widodo Miki Indika; Suharto Suharto; Kusnadi Yudha Wiguna; Subianto Subianto; Herawati Herawati; Hanzila Hanzila
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2022): November 2022
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/loyalitas.v5i2.1748

Abstract

This community service aims as literacy in the development strategy for marketing MSME products in A. Widodo Village, Tugumulyo District, Musi Rawas Regency. This activity was carried out with a lecture method with MSME actors and visual media supporting devices and ended with a question and answer session, very effective in delivering material. The enthusiasm of the participants in participating in this outreach activity became a measure of the success of the Community Service agenda. This is shown by the interaction between the presenters and the participants in the question-and-answer session