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All Journal Jurnal Reviu Akuntansi dan Keuangan Riset Akuntansi dan Keuangan Indonesia Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Akuntansi dan Ekonomika Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ACCRUALS (Accounting Research Journal of Sutaatmadja) Organum: Jurnal Saintifik Manajemen dan Akuntansi Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) Trilogi Accounting & Business Research Media Ilmiah Akuntansi Basic and Applied Accounting Research Journal Carmin: Journal of Community Service JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Riset Akuntansi dan Keuangan Indonesia EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
Lili Safrida
Universitas Lambung Mangkurat
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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DETERMINAN PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) SE KALIMANTAN SELATAN Safrida, Lili; Sarwani; Nordiansyah, M.
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 12 No. 1 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v12i1.268

Abstract

The purpose of this research was to analyze the effect of business scale, business age, education, accounting training, and MSMEs perception about accounting on the use of accounting information in South Kalimantan Province MSMEs. This research used quantitative methos. The population in this research were South Kalimantan Province MSMEs listed on Department of Cooperatives, Micro Enterprises and Manpower of South Kalimantan Province in 2022. The sample method used was convenience sampling. Sample in this research was determined by slovin’s formulas and the total of sample was 86 MSMEs. The source of data used was primary data, data analysis techniques using multiple linear regressian analysis which were processed by SPSS 26 version. Based on the result of this research indicated that accounting training had an effect on the use of accounting information. Meanwhile the business scale, business age, education, and MSMEs perception about accounting had no effect on the use of accounting information.
TRANSAPARANSI ANGGARAN PADA WEBSITE RESMI PEMERINTAH PROVINSI DI INDONESIA Wahyudin Nor; Lili Safrida; Fahmi Rizani; Diah Fitriaty
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.517 KB) | DOI: 10.32670/fairvalue.v4i5.913

Abstract

There is a gap in the practice of budget tranparency through website and themajority of local governments have not optimized the use of Internet technology.The purpose of this paper is to examine the extent to which level of highereducation, internet access in households, local revenue, local expenditure andintergovernmental revenue influence budget transparency on the official website oflocal government. The data of this research comprise 102 budget document duringthe period 2017–2019 collected from 34 local governments across Indonesia byemploying the census method. The data then are analyzed using logistic regression.The results of this study show that level of higher education and internet access inhouseholds has a positive significant influence to budget transparency on localgovernment websites in Indonesia, while the local revenue has a negative nosignificant influence to budget transparency. Local expenditure andintergovernmental revenue has a positive no significant influences to budgettransparency on local government websites in Indonesia.
Peningkatan Kemampuan dalam Pembuatan Laporan Keuangan dan Online Marketing untuk Meningkatkan Kesejahteraan UMKM Safrida, Lili; Anisah, Hastin Umi; Limarjan, Sustinah; Rasidah, Rasidah; Hardi, Enny; Novriyandana, Rifqi; Amalia, Wia Rizqi
Carmin: Journal of Community Service Vol. 4 No. 2 (2024)
Publisher : Borneo Research and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59329/carmin.v4i2.120

Abstract

This Community Service Program (PkM) aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Kuin Utara Tourism Village, Banjarmasin, which has been designated as one of the 75 best tourism villages in Indonesia. Through training in financial reporting and online marketing, it is expected that MSMEs can improve financial management, increase sales, and competitiveness in the market. Initial results show high participation from MSMEs in the training activities. This study will analyze the impact of the training on improving the knowledge, skills, and performance of MSMEs, as well as identifying the challenges faced in implementing the program. The PkM is designed in several stages, with the PkM activities agenda being carried out from May 2024 to December 2024. The training location is held in the Kuin Utara sub-district, Banjarmasin City, specifically at the residence of one of the MSMEs around the Sultan Suriansyah Tomb. The learning media used by partners is Android-based smartphones with active data packages and assistance from the PkM team. The training is conducted in one location so that the team and partners can interact more easily. The training was attended by 46 participants and was consistent in the evaluation process. As a result, MSMEs have gained increased skills, improved financial management, and increased sales and revenue.
CRYPTOCURRENCY TRANSACTION: IS IT RELEVANT TO INDONESIAN ACCOUNTING STANDARDS? Nadiar, Rahmi; Nor, Wahyudin; Safrida, Lili
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.18523

Abstract

Background: There are no specific accounting standards that may relevant to cryptocurrency transactions. It leads to dissimilar accounting treatments for numerous entities. Based on the existing issues and regulations in Indonesia, how is the classification of accounts possibly relevant to the Indonesian accounting standards? Purpose and Methods: This study attempted to explain and analyse the accounting challenges for cryptocurrencies within the current accounting framework in Indonesia and identify relevant models for cryptocurrency accounting. This study is qualitative. Data sources used in this study included key informant interviews. Findings: The study findings concluded that there are deficiencies in the Indonesian accounting standards. It is driven by differences in the use of an entity’s business model. Differences in business activity lead to differing uses in cryptocurrency accounting. Research Limitation: The results of the research depend on the author’s experience and perspective. The scope of topics can be expanded by adding additional perspectives. Contribution: This study can contribute to developing the accounting standards in Indonesia. The growing popularity of cryptocurrencies has indirectly led regulators to design new guidance for accounting financial statements.
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI Andreini, Raya Mercury; Safrida, Lili
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1597

Abstract

This research aims to determine the effect of profitability, liquidity, leverage, activity, and sales growth on financial distress. This research was quantitative research with logistic regression as a data analysis technique. The research samples were 61 companies from the Property, Real Estate, and Construction Sectors listed on IDX in the 2018-2020 periods which were selected using the purposive sampling method. The results showed that profitability, liquidity, and activity significantly affected financial distress. Meanwhile, leverage and sales growth had an insignificant effect on financial distress. Therefore, companies as well as investors and creditors should consider financial ratios, especially profitability, liquidity, and activity as information material in assessing the company's financial distress condition.Keywords: Activity; Financial Distress; Leverage; Liquidity; Profitability; Sales Growth
Understanding Motor Vehicle Taxpayer Compliance: Determinants and the Moderating Role of Tax Socialization Program Safrida, Lili; Dzikri , Muhammad; Yuliastina, Mellani
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax revenue is a major component of national income, essential for funding development and improving public welfare. However, compliance with tax obligations, especially motor vehicle taxes, is often suboptimal. Purpose: This study investigates the determinants of motor vehicle taxpayer compliance—specifically taxpayer awareness, tax knowledge, public service accountability, and tax sanctions—and examines the moderating role of tax socialization programs. Methods: The research was conducted at the Banjarmasin II Samsat Office using a quantitative approach. Data were analyzed using multiple linear regression to test the direct effects of the independent variables on compliance, and moderated regression analysis to evaluate the moderating effect of tax socialization. Results: The results indicate that taxpayer awareness, tax knowledge, public service accountability, and tax sanctions have a significant direct effect on tax compliance. However, tax socialization does not moderate the influence of awareness, knowledge, or sanctions. Notably, tax socialization significantly moderates the effect of public service accountability on taxpayer compliance. Conclusion:Both internal and external factors influence taxpayer behavior. Tax socialization is particularly effective when paired with improvements in public service accountability. These findings offer practical insights for tax authorities aiming to enhance compliance through targeted outreach and service improvements.
SISTEM DAN PROSEDUR PENGAJUAN KEBERATAN DAN BANDING PAJAK BUMI DAN BANGUNAN DI KOTA BANJARBARU Ansyari, Muhammad Hafiz; Lili Safrida; Ali Sadikin
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.51

Abstract

This research aims to determine the system and procedures for submitting objections and appeals to Land and Building Tax in Banjarbaru City. This research was conducted at the Banjarbaru City Regional Tax and Levy Management Agency office. The type of data taken and used in this research is qualitative data. The results of the research are that the factors that cause PBB objections are that taxpayers feel that the SPPT/SKP does not correspond to the actual situation, regarding the area, classification or imposition of land and building tax objects. The factors that cause a PBB objection application to be granted, granted in part, rejected, namely whether the objection letter is submitted is justified or not, the results of the research show things that are in accordance with the reasons for the objection request or not and the taxpayer can prove the untruth of the tax assessment letter ex officio or not. The procedures for submitting objections and appeals for land and building tax are in accordance with the Standard Operating Procedures established at the Regional Revenue and Asset Financial Management Agency.
Faktor-faktor yang mempengaruhi penggunaan informasi akuntansi pada UMKM kecamatan Banjarmasin Utara Syafitri, Dini; Safrida, Lili
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis apakah pengetahuan akuntansi; persepsi pelaku UMKM tentang akuntansi; skala usaha; latar belakang pendidikan; dan kepatuhan terhadap peraturan berpengaruh terhadap penggunaan informasi akuntansi pada UMKM. Populasi dalam penelitian ini adalah pemilik UMKM di Kecamatan Banjarmasin Utara, Kota Banjarmasin, Kalimantan Selatan. Teknik pengambilan sampel yang digunakan adalah proportionate stratified random sampling. Penelitian ini menggunakan jenis data primer melalui penyebaran kuesioner kepada 96 UMKM di Kecamatan Banjarmasin Utara. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel pengetahuan akuntansi dan kepatuhan terhadap peraturan berpengaruh terhadap penggunaan informasi akuntansi pada UMKM. Temuan lain menunjukkan bahwa variabel persepsi pelaku UMKM tentang akuntansi, skala usaha, dan latar belakang pendidikan tidak berpengaruh terhadap penggunaan informasi akuntansi pada UMKM.
MENILAI KEMBALI PERAN DESENTRALISASI DALAM HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA PIMPINAN OPD : MENILAI KEMBALI PERAN DESENTRALISASI DALAM HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA PIMPINAN OPD Lesmanawati, Dewi; Safrida, Lili; Fitriaty, Diah
KINDAI Vol 21 No 2 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i2.2431

Abstract

Studi ini mengevaluasi hubungan antara partisipasi anggaran dan kinerja organisasi pemerintah daerah, serta peran desentralisasi sebagai pemoderasi, pada Pemerintah Kota Banjarbaru dengan responden 48 pejabat struktural. Menggunakan pendekatan kuantitatif dan analisis regresi, hasil penelitian menunjukkan bahwa partisipasi anggaran berpengaruh positif signifikan terhadap kinerja, menekankan pentingnya keterlibatan pejabat dalam perumusan anggaran untuk meningkatkan efisiensi, akuntabilitas, dan komitmen organisasi. Sebaliknya, desentralisasi tidak berpengaruh signifikan langsung terhadap kinerja maupun memoderasi hubungan partisipasi anggaran–kinerja. Hal ini menunjukkan bahwa pelimpahan wewenang tanpa kesiapan institusi tidak cukup untuk meningkatkan hasil organisasi. Temuan ini mendukung teori kontinjensi, bahwa efektivitas partisipasi anggaran sangat bergantung pada struktur organisasi dan kapasitas tata kelola, serta menegaskan perlunya reformasi kelembagaan yang memperkuat sumber daya manusia dan sistem pengambilan keputusan inklusif. Kata kunci: desentralisasi, partisipasi anggaran, kinerja pemerintah daerah, teori kontingens
Determinants of Budgeting Opportunistic Behavior Ulla Ramadini; Sarwani; Lili Safrida
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3088

Abstract

The study attempted to determine and analyze the effect of (1) local revenue, (2) generalallocation funds, (3) special allocation funds, (4) profit-sharing funds, (5) excess differences inbudget calculations on opportunistic behavior government budget in Indonesia.This type of research is quantitative research. The researcher used secondary data. The population were all provinces in Indonesia during the research period 2014-2019. Based on the existing criteria, the sample size was 18 provinces. The data were tested using multiple linear regression. The results indicated that local revenue did not affect the opportunistic behavior of provincial government budgeting in Indonesia; general allocation funds did not affect the opportunistic behavior of provincial government budget formulation in Indonesia; special allocation funds affected the opportunistic behavior of provincial government budgeting inIndonesia; funds profit-sharing did not affect the opportunistic behavior of provincial government budget formulation in Indonesia; and the excess budget calculation did not affect the opportunistic behavior of provincial government budgeting in Indonesia. The further investigation with wider sample size was needed to clarify the finding.
Co-Authors Aina, Hasnun Nida Qurrotul Ali Sadikin Andreini, Raya Mercury Ansyari, Muhammad Hafiz Ayu Prapitasari Diah Fitriaty Dwi Perwita Sari Sutono Dzikri , Muhammad Enny Hardi Fahmi Rizani Firmansyah fitriaty, Diah Hudaya, Muhammad Kadir Lesmanawati, Dewi Limarjan, Sustinah MARIA BINTANG Mellani Yuliastina Nika Nurpersi Nordiansyah, Muhammad Novita W Respati Novita Weningtyas Respati Nurdin Salim Rahmi Nadiar Rasidah Rasidah Rasidah Rasidah, Rasidah Rifqi Novriyandana Sarwani Silva, Silva Sri Maryani Sri Maryani Syafitri, Dini Ulla Ramadini Umi Rizeki Hidayati Wahyudin Nor Wia Rizqi Amalia