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All Journal Monex: Journal of Accounting Research Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Bilancia : Jurnal Ilmiah Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Manajemen Bisnis Jurnal Pengabdian Kepada Masyarakat (Mediteg) International Journal of Economics Development Research (IJEDR) JIEB : Jurnal Ilmiah Ekonomi Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Disrupsi Bisnis Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi International Journal of Research in Vocational Studies (IJRVOCAS) EKONOMIKA45 Worksheet : Jurnal Akuntansi Realible Accounting Journal Jurnal Media Akademik (JMA) Jurnal Dinamika Akuntansi E-JURNAL AKUNTANSI Ecoducation
Rininda, Bella Puspita
Politeknik Negeri Tanah Laut
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Analisis Metode Penyusutan Aset Tetap terhadap Laba di PT. Perkebunan Nusantara XIII Kebun Pelaihari Bella Puspita Rininda; Fitriyani, Yuli; Zein, Mufrida; Zahera, Ria
Jurnal Disrupsi Bisnis Vol. 7 No. 6 (2024): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v7i6.39581

Abstract

The determination of fixed asset depreciation methods will affect the profit earned by the company. The objective of this research is to investigate how the application of fixed asset depreciation methods influences the profit at PT. Perkebunan Nusantara XIII Kebun Pelaihari. This study employs a qualitative descriptive method using primary and secondary data from PT. Perkebunan Nusantara XIII Kebun Pelaihari from 2020 to 2022. The results indicate that the company uses PSAK Number 16 as the basis for calculating fixed asset depreciation, with the Straight-Line Method chosen as the method to determine depreciation expense. This method has proven to be effective in calculating fixed asset depreciation expenses and significantly impacts the company's profit. The calculations show that depreciation using the Straight-Line Method is lower, amounting to 33,042,024 IDR, compared to the Double Declining Balance Method of 66,084,048 IDR, and the Sum of the Years' Digits Method of 63,458,682 IDR.
PENYUSUNAN LAPORAN KEUANGAN BUMDES BERKAH MULIA BUKIT MULIA BERDASARKAN KEPMENDESA PDTT NO 136 TAHUN 2022 Agustina, Imelda; Rininda, Bella Puspita; Ulfida, Deafatunnizwa; Rizka, Nor Rahma; Rahman, Gusti Yuni
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7318

Abstract

This research is conducted to develop financial statements for BUMDes Berkah Mulia Bukit Mulia in alignment with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Number 136 of 2022. The financial reports compiled include the balance sheet, income report, statement of equity changes, and notes to financial statements (CaLK). Using a descriptive qualitative approach, the data collection was carried out through observation, interviews, document analysis, and literature review. The results indicate that the BUMDes faced various obstacles in preparing financial reports, such as limited accounting knowledge among staff, ineffective use of government-provided applications, and reliance on basic spreadsheet tools for recording. Despite these challenges, the study succeeded in producing comprehensive financial statements for the December 2024 period that comply with Kepmendesa PDTT guidelines. These outcomes are anticipated to improve financial transparency and accountability while serving as a useful model for future reporting practices.
Pengaruh Sistem Pengendalian Internal, Whistleblowing System terhadap Pencegahan Fraud dengan Moralitas Individu sebagai Variabel Moderasi Eni Suasri; Bella Puspita Rininda; Noor Amelia; Alya Lestari; Desy Amelia; Vivy Andria Utami
Monex: Journal of Accounting Research Vol 14, No 1 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i1.7805

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengendalian internal dan sistem whistleblowing terhadap upaya pencegahan kecurangan, serta untuk menguji peran moralitas individu sebagai moderator dalam hubungan antara kedua variabel independen tersebut. Sampel yang digunakan dalam penelitian ini melibatkan 160 Aparatur Desa di Provinsi Kalimantan Selatan. Analisis data yaitu teknik regresi Partial Least Squares (PLS) dengan menggunakan SmartPLS. Temuan dari penelitian ini mengindikasikan bahwa sistem pengendalian internal memiliki pengaruh terhadap pencegahan kecurangan, sementara whistleblowing system tidak menunjukkan pengaruh dalam mencegah kecurangan. Moralitas individu terbukti memperkuat hubungan antara sistem pengendalian internal dan pencegahan kecurangan, tetapi tidak berfungsi sebagai moderator dalam hubungan antara sistem whistleblowing dan pencegahan kecurangan.
Penyusunan Laporan Keuangan Koperasi Berdasarkan Kemenkop-Ukm No. 2 Tahun 2024: Studi Kasus Koperasi Kintap Mandiri Sejahtera: Preparation of Cooperative Financial Reports Based on Ministry of Cooperatives and SMEs Regulation No. 2 of 2024: Case Study of Kintap Mandiri Sejahtera Cooperative Suryani, Erlina Diah; Rininda, Bella Puspita; Rahmi, Audina; Nadiar, Rahmi; Nurhuddah, Ika Ila
Economic and Education Journal (Ecoducation) Vol. 8 No. 1 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i1.1993

Abstract

Penelitian ini bertujuan untuk menganalisis dan menyusun laporan keuangan Koperasi Produsen Kintap Mandiri Sejahtera sesuai dengan KEMENKOP-UKM No. 2 Tahun 2024. Metode yang digunakan dalam penelitian ini adalah Mixed Method (Metode Campuran). Data yang digunakan merupakan data Kuantitatif yaitu Laporan Keuangan sederhana yang sebelumnya sudah ada pada Koperasi Kintap Mandiri Sejahtera. Sebelum dilakukan penelitian, koperasi hanya memiliki laporan keuangan berupa laporan keuangan yang terdiri dari Laporan Posisi Keuangan dan Laporan Laba Rugi yang disusun secara terpisah untuk setiap unit usaha, serta masih menggunakan metode pencatatan manual. Hal ini menyebabkan informasi keuangan yang dihasilkan belum komprehensif dan tidak sepenuhnya memenuhi standar akuntansi yang berlaku. Melalui penelitian ini, dilakukan pendampingan dan perbaikan dalam penyusunan laporan keuangan koperasi agar sesuai dengan format dan ketentuan terbaru, yaitu meliputi Laporan Posisi Keuangan, Perhitungan SHU, Laporan Arus Kas, Perubahan Modal, dan Catatan Penjelas Laporan Keuangan (CaLK). Hasil penelitian menunjukkan bahwa penerapan standar KEMENKOP-UKM No. 2 Tahun 2024 dapat meningkatkan transparansi, akuntabilitas, dan kualitas informasi keuangan koperasi. Penelitian ini juga merekomendasikan perlunya pelatihan dan penerapan sistem digital dalam pencatatan keuangan untuk mendukung keberlanjutan pelaporan keuangan koperasi diperiode selanjutnya.
The Effect of Total Liabilities and Operating Expenses on Net Income: Evidence from Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange Revina Nanda Octavia; Bella Puspita Rininda; Widiya Astuti Alam Sur; Astia Putriana; Mufrida Zein
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): Jurnal Penelitian Ekonomi dan Akuntansi JPENSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v11i2.2797

Abstract

This study aims to examine the effect of total liabilities and operating expenses on net profit in manufacturing companies, particularly those in the food and beverage subsector listed on the Indonesia Stock Exchange during the 2019–2023 period. The analysis employs multiple linear regression using 80 observations obtained from 16 companies. The results indicate that total liabilities have a positive effect on net profit, while operating expenses do not show a significant effect. In addition, the simultaneous test (F-test) reveals that all variables jointly influence net profit. The coefficient of determination (R²) of 0.622 indicates that 62.2% of the variation in net profit can be explained by total liabilities and operating expenses, while the remaining 37.8% is influenced by other factors outside the model used in this study.
Determinan Pencegahan Kecurangan dalam Pengelolaan Dana Desa di Kecamatan Pelaihari Kabupaten Tanah Laut Astia Putriana; Bella Puspita Rininda; Desy Amelia; Ines Saraswati Machfiroh; Yasir Hadiani; Yuli Fitriyani; M. Riduan Abdillah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3080

Abstract

The purpose of this study was to examine how the competence, accountability, and transparency of village officials influence their ability to prevent fraud in village fund management. This study involved village officials in Pelaihari Regency. Purposive sampling resulted in 75 respondents. This study collected data through questionnaires. Data analysis techniques used included descriptive statistical analysis, data quality testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that the competence and transparency of village officials did not influence fraud prevention, while accountability did. This suggests that fraud prevention efforts in village fund management are more effective if implemented through increased accountability of village officials, such as regular reporting, clear accountability, and consistent oversight of every use of village funds. Previous research has emphasized fraud detection, while prevention mechanisms at the village level are still limited. This study contributes by developing a fraud prevention model based on the Fraud Diamond in the context of village fund governance. These findings provide practical implications that local governments and policymakers need to emphasize strengthening accountability and monitoring mechanisms as a primary strategy in preventing fraud and improving the quality of village financial governance.
ANALYSIS OF THE CONTRIBUTION OF CATERING TAXES TO LOCAL REVENUE IN TANAH LAUT REGENCY Bella Puspita Rininda; Rina Pebriana; Maulidiya Maulidiya
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.2 September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i2.477

Abstract

Catering Tax is one type of local tax which is a source of Original Local Government Revenue (PAD) in Tanah Laut Regency. The purpose of this study is to analyze catering tax revenues, the analysis used is a potential analysis using least squares, effectiveness ratios, growth rate ratios, and catering tax contribution ratios in Tanah Laut Regency for the 2018-2021 period. Sources of data obtained from the Regional Revenue Agency for Tanah Laut Regency. The data used in this study is secondary data using qualitative descriptive analysis. The results show that the estimated potential for Catering Tax revenue in Tanah Laut Regency for the 2022 period is 5,338,917,147 IDR. The effectiveness of Catering Tax receipts in Tanah Laut Regency is classified as very effective with an average catering tax effectiveness from 2018-2021 which is 104.21% which always exceeds the set target. While the growth rate of Catering Tax is categorized as less successful, this of course refers to the comparison of the increase in the realization of Catering Tax revenue each year which has a small percentage of 12.49%. And for the contribution of Catering Tax revenue to Original Local Government Revenue, it is considered very less based on the calculation results with an average contribution of 6.35%.
Auditor’s Professional Skepticism and Experience on Fraud Detection: The Moderating Role of Professional Ethical Commitment Bella Puspita Rininda
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.4037

Abstract

Purposes: This study aims to examine the effect of professional skepticism and experience on auditor’s ability to detect fraud, as well as investigate whether professional ethical commitment can moderate the two independent variables.Methods: This study utilized a sample comprising 163 government internal auditors who were employed at 13 Regency/City Inspectorates within the province of South Kalimantan and had completed a questionnaire. Testing was conducted using the PLS regression method.Findings: This study found that professional skepticism and experience had a positive effect on the auditor’s ability to detect fraud, but professional ethical commitment did not moderate the two independent variables on the dependent variable. This research is expected to be taken into consideration in terms of auditor accountability in detecting fraud in local government agencies.Novelty: This research contributes to the theory related to auditor behavior in decision-making, specifically the attribution theory, as it involves a combination of internal and external factors in an individual’s behavior, in this case, internal auditors. The originality of this research lies in the use of professional ethical commitment as a moderating variable to strengthen the influence of professional skepticism and auditor experience on the auditor’s ability to detect fraud.
ANALISIS PERBANDINGAN METODE PERAMALAN (FORECASTING) PENJUALAN MOTOR LISTRIK PADA CV SANTOSA ABADI MOTOR PELAIHARI Indriani Dwi Lestari; Bella Puspita Rininda; Widiya Astuti Alam Sur; Marliza Noor Hayatie
Realiable Accounting Journal Vol 4 No 2 (2025): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

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

Abstract

Penelitian ini bertujuan untuk mengidentifikasi metode peramalan yang paling tepat dan efektif untuk digunakan oleh CV. Santosa Abadi Motor Pelaihari dalam memprediksi penjualan produk motor listrik untuk periode yang akan datang. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan menggunakan data sekunder, berupa data penjualan produk motor listrik dari tahun 2023 hingga Januari-Juni 2024, yang diperoleh dari bagian Administrasi CV Santosa Abadi Motor Pelaihari. Analisis dilakukan dengan membandingkan tiga metode peramalan: Trend Moment, Semi Average, dan Least Square, serta mengukur akurasi masing-masing metode menggunakan Mean Absolute Percentage Error (MAPE). Hasil analisis menunjukkan bahwa metode Trend Moment menghasilkan nilai peramalan dengan persentase error sebesar 71%, metode Semi Average menghasilkan 23%, dan metode Least Square menghasilkan 28%. Berdasarkan hasil tersebut, dapat disimpulkan bahwa metode Semi Average lebih sesuai untuk meramalkan penjualan motor listrik di CV Santosa Abadi Motor Pelaihari.
Pengaruh Pengetahuan Keuangan, Sikap Keuangan dan Kepribadian Terhadap Perilaku Manajemen Keuangan pada Pelaku UMKM di Kabupaten Tanah Laut Desi Wardani; Bella Puspita Rininda; Widya Astuti Alam Sur; Noor Amelia
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/07xp6j60

Abstract

This study aims to identify the impact of financial knowledge, attitude, and personality on financial management behaviour among SMEs, particularly in the culinary sector of Tanah Laut Regency. This research has novelty in integrating personality as a factor influencing the financial management behaviour of MSME actors, in addition to economic knowledge and financial attitudes that have been extensively studied previously. The population includes 2,055 SMEs in Tanah Laut Regency, with a sample size of 95 respondents. A quantitative approach is used in this research, with data collected through questionnaires. Data analysis involves descriptive statistics, data quality tests, classical assumption tests, and multiple linear regression to test the hypotheses. The research results show that financial knowledge does not affect financial management behaviour, nor does financial attitude have a significant impact. However, personality has been proven to influence how someone manages their finances. The results show that financial knowledge, financial attitudes, and personality contribute to variations in financial management behaviour but are primarily influenced by factors outside the scope of this study.
Co-Authors Ade, M. Syahwal agustina, imelda Alma Karennina Alma Karennina Alya Lestari Amelia, Noor Astia Putriana, Astia Azizah Azizah Azizah Budiantoro, Tekad Desi Wardani Desy Amelia Eni Suasri Erina Sudaryati Hayatie, Marliza Noor Hisni, Muhammad Indriani Dwi Lestari Ines Saraswati Machfiroh Ines Saraswati Machfiroh Ismaiyah, Ismaiyah Karolina, Karolina Lia Fitriani M. Rifani Adha M.Riduan Abdillah Marliza Noor Hayatie Maulida Hirdianti Bandi Maulidiya Maulidiya Mufrida Zein Mufrida Zein Muhammad Said Noor Amelia Noor Hayatie, Marliza Nor Rahma Rizka Novella Aruna Novi Yuniarti Nurhuddah, Ika Ila Nurmalina, Radna Nurul Yakin Nuryuhuda, Dwi Mega Septy Rahman, Gusti Yuni Rahmawati Rahmi Nadiar Rahmi, Audina Revina Nanda Octavia Rina Pebriana Suryani, Erlina Diah Tekad Tekad Ulfida, Deafatunnizwa Vivy Andria Utami Wawan, Endang Widiya Astuti Alam Sur Widiya Astuti Alam Sur Widya Astuti Alam Sur Yasir Hadiani Yuli Fitriani Yuli Fitriyani Yuli Fitriyani Zahera, Ria Zein, Mufrida