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All Journal Jurnal Ilmiah Ekonomi Global Masa Kini Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Riza Syahputera
Universitas Tridinanti Palembang
Economics, Econometrics & Finance

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PENGARUH PENDAPATAN, MODAL, ASET KOPERASI DAN VOLUME USAHA, TERHADAP SISA HASIL USAHA PADA KOPERASI KARYAWAN PTPBA (KOPKARBARA) Riza Syahputera; Martha Rianty N
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 2 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This study aims to examine the effect of income, capital, cooperative assets, and business volume on the remaining results of operations of the cooperative employees of PT. Tambang Batubara. The data in this study uses panel data for the period 2009 to 2018 with a sample size of 10 years of the cooperative financial statements of employees of PT. Tambang Batubara. The analysis model used is multiple linear regression, classic assumption test and economies of scale. The results showed that the income, capital, business volume, and assets of the cooperative had a positive and significant effect on the remaining results of the cooperative business of the employee cooperative of PT. Tambang Batubara, while assets have a negative and significant effect on the remaining results of the cooperative operations of employees of PT. Tambang Batubara. It is hoped that policy makers will continue to improve the remaining results of the cooperative business of employees of PT. Tambang Batubara, increasing the amount of income and working capital for the cooperative employees of PT. PT. Tambang Batubara, thus making the cooperative's performance more developed in its economic business activities. Penelitian ini bertujuan untuk menguji pengaruh Pendapatan, modal, asset koperasi, dan volume usaha terhadap sisa hasil usaha pada koperasi karyawan PT. Tambang Batubara. Data dalam penelitian ini menggunakan data panel periode tahun 2009 sampai dengan tahun 2018 dengan jumlah sampel 9 Tahun laporan keuangan koperasi karyawan PT. Tambang Batubara. Model analisis yang digunakan adalah regresi linear berganda, uji asumsi klasik dan skala ekonomi. Hasil penelitian menunjukkan bahwa pendapatan, modal, volume usaha, dan aset koperasi berpengaruh positif dan signifikan terhadap sisa hasil usaha koperasi koperasi karyawan PT. Tambang Batubara, sedangkan asset berpengaruh negatif dan signifikan terhadap sisa hasil usaha koperasi karyawan PT. Tambang Batubara.. Diharapkan bagi pengambil kebijakan untuk terus meningkatkan sisa hasil usaha koperasi karyawan PT. Tambang Batubara, menambah jumlah pendapatan dan modal usaha koperasi karyawan PT. Tambang Batubara, sehingga membuat kinerja koperasi lebih berkembang dalam kegiatan usaha ekonominya.
ANALISIS SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN BARANG DAGANGAN PADA PT.PERUSAHAAN PERDAGANGAN INDONESIA Muhammad Ridwan; Riza Syahputera
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (987.827 KB) | DOI: 10.52333/ratri.v2i1.727

Abstract

PT. Indonesian Trading Company is a company engaged in the distribution of building materials, fertilizers, pharmaceuticals, and basic necessities to meet the needs of the community. This study uses descriptive qualitative research methods, namely analyzing and describing the application of management control systems to reports on inventory management at PT. Indonesian Trading Company Palembang Branch.The results of the research seen at PT. Indonesian Trading Company is quite effective because the company uses perpetual recording, making it easier for leaders to obtain inventory records in the warehouse. The existence of a clear and structured structure at PT. The Indonesian Trading Company will make the division and implementation of the duties of each section and each work function will minimize data errors on the inventory of goods. Keywords: Distributor of staples, Management Control System, Inventory Management
The Impact of PAD and TKDD on Regional Expenditure in South Sumatra Roni Juliansyah; Sugiharto Sugiharto; Riza Syahputera; Yancik Syafitri; Nurhudawi
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 17 No. 1 (2026): Vol. 17 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v17i1.7071

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Transfers to Regions and Village Funds (TKDD) on local government expenditures in regencies and cities in South Sumatra Province for the 2020–2024 period. The study employs a quantitative approach using secondary data obtained from the Budget Implementation Reports of the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia. The research sample is determined through purposive sampling, resulting in 17 regencies/cities, including Palembang City, Prabumulih City, Lahat Regency, Banyuasin Regency, and Musi Banyuasin Regency, with a total of 85 observations analyzed by multiple linear regression. The results indicate that PAD and TKDD simultaneously have a positive and significant effect on local government spending, explaining 43.1% of the model's variance. Partially, PAD has a positive and significant effect, but TKDD exerts a far more dominant influence, confirming the flypaper effect due to high local fiscal dependence on central government transfers. The practical implications highlight the critical need for local governments to optimize PAD independently through intensification, extensification, and digitalization of local tax systems. Furthermore, local governments must enhance management efficiency by prioritizing budget allocation toward productive expenditures that support public services. For the central government, these findings imply the necessity of periodic evaluations of transfer fund formulas to ensure better targeting, promote local fiscal autonomy, and minimize the risk of spending inefficiencies at the regional level.  Keywords: Local Own-Source Revenue (PAD), Transfers to Regions and Village Funds (TKDD), Local Government Expenditures, Fiscal Autonomy.
Co-Authors Martha Rianty N Muhammad Ridwan Nurhudawi Padriyansyah Padriyansyah Pratiwi, Trie Sartika Roni Juliansyah Sugiharto Sugiharto Yancik Syafitri