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PENGARUH PENDAPATAN ASLI DAERAH (PAD), BELANJA MODAL DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN/KOTA PROVINSI SUMATERA SELATAN Djuniar, Lis; Zuraida, Ida
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 2 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i2.1447

This study aims to determine the effect of Regional Original Income, Capital Expenditures and More Budget Financing on the Performance of District / City Regional Governments in South Sumatra Province in 2012-2016 with a total sample of 75 samples. This type of research is associative research. The data used in this study are primary data and secondary data. Data collection methods used in this study use the documentation method. Data analysis in this study uses qualitative analysis. The results in this study can be concluded that the Regional Original Income does not affect the Performance of the District / City Regional Government of South Sumatra Province. Capital expenditure does not affect the performance of the Regency / City regional government of South Sumatra Province. More Budget Financing Remains negatively affect the performance of local governments. Simultaneously Regional Original Revenue, Capital Expenditures and More Budget Financing Remains simultaneously affect the Performance of Regency / City Regional Government of South Sumatra Province.This result shows that if there is an increase of the Budget Financing Remaining, the assessment of Local Government Performance has decreased and vice versa if there is a decrease in the Budget Financing Remaining then the performance of the Regency / City Regional Government of South Sumatra Province has increased.

Kinerja keuangan pemerintah provinsi sumatera selatan berdasarkan anggaran pendapatan dan belanja daerah (apbd) tahun 2009-2015 Welly, Welly; Djuniar, Lis
Jurnal Ekonomi Vol 22, No 1 (2017): March 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i1.178

This study aims to determine performance of South Sumatra province. Conclusive type of the study described in descriptive where the variables are financial ratios and government performance. Data used are primary and secondary data which are collected by documentation and interviews. Data analyses used are qualitative and quantitative analysis.Results of the study showed the average of self-sufficiency ratio is 41,21% in low categorized where can be seen from the central government transfers funds revenue is still large, while the potential of PAD is not optimal yet. The average of effectiveness ratio is 96,31% in the effective categorized which can be seen from the realizations to the targets which has not reached 100%. The average ratio of expenditure operation activities is 64,49%, while the capital expenditures is 21,74%, operating expenditure can be seen from particular personnel, goods/services and grants are still high, which grants 2011-2015 expenditure continues increasingly.The average ratio of expenditure management is 94,23% which shows the total of expenditure does not exceed the total income which happened the budget surplus year except 2013. The ratio income and growth of PAD has been in good positive growth except in 2013. The growth of expenditure operation is still high compared to the ratio of capital expenditures growth. Thus the performance of government financial management of South Sumatra province 2009-2015 period is quite well.

FAKTORâ€“FAKTOR YANG MEMPENGARUHI KUALITAS PENERAPAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA UMKM DI KOTA PALEMBANG. Lis Djuniar; Yeni, Mesri
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

This study aimed to determine the effect of educational educational bacground, level of education, business age, zise of business, and provision of information on the implementation of financial statements based on SAK ETAP in MSMEs in Palembang. This type of research was associative research. This research was conducted at the UMK in Palembang. The variables in this study were educational background, education level, business size, and provision of sociallization. The data used was primary data with data collection techniques namely questionnaires and interviews with 100 respondents. Based on the results of research conducted at the UMK in Palembang. Conclusions can be taken simultaneously that educational background, level of education, size of business, and provision of socialization had an influence and significant effect on the application of financial statments based on SAK ETAP, while partially background variables education, level of education, size of business, and provision of socialization had an influence and significant effect on the application of financial statments based on SAK ETAP.

Kinerja Keuangan Pemerintah Provinsi Sumatera Selatan Berdasarkan Anggaran Pendapatan Dan Belanja Daerah (APBD) Tahun 2009-2015 Welly; Lis Djuniar
Jurnal Ekonomi Vol. 22 No. 1 (2017): March 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i1.178

This study aims to determine the performance of South Sumatra province. The conclusive type of the study is described in descriptive where the variables are financial ratios and government performance. Data used are primary and secondary data which are collected by documentation and interviews. Data analyses used are qualitative and quantitative analysis. Results of the study showed the average self-sufficiency ratio is 41,21% in low categorized where can be seen from the central government transfers funds revenue is still large, while the potential of PAD is not optimal yet. The average effectiveness ratio is 96,31% in the effective categorized which can be seen from the realizations to the targets which have not reached 100%. The average ratio of expenditure operation activities is 64,49%, while the capital expenditures are 21,74%, operating expenditure can be seen from particular personnel, goods/services and grants are still high, which grants 2011-2015 expenditure continues increasingly. The average ratio of expenditure management is 94,23% which shows the total expenditure does not exceed the total income which happened during the budget surplus year except 2013. The ratio income and growth of PAD has been in good positive growth except in 2013. The growth of expenditure operation is still high compared to the ratio of capital expenditures growth. Thus the performance of government financial management of South Sumatra province 2009 2015 period is quite well.

ASIMETRI INFORMASI KOMPETENSI DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL MODERASI Lis Djuniar; Betri Betri; Ely Mayora; Anggrelia Afrida Anggel
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Pengaruh Asimetri Informasi, Kompensasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Moderrasi (Studi Empiris Pada BUMN Di Kota Palembang). Penelitian ini bertujuan mengetahui bagaimana Pengaruh Asimetri Informasi, Kompensasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Moderrasi (Studi Empiris Pada BUMN Di Kota Palembang).Jenis penelitian yang digunakan adalah penelitian asosiatif. Data yang digunakan yaitu data primer. Populasi dalam penelitian ini adalah manajer keuangan, manajer akuntansi, staff keuangan, staff akuntansi, audito internal dan bagian anggaran yang terdapat du BUMN di Kota Palembang sebanyak 38 responden. Teknik pengumpulan data yaitu dengan wawancara dan kuesioner. Metode analisis data yang yang digunakan dalam penelitian ini adalah analisis kuantitatif. Hasil penelitian ini menunjukkan secara bersama Asimetri Informasi, Kompensasi Dan Moralitas Individu berpengaruh terhadap Kecenderungan Kecurangan Akuntansi.secara parsial, Asimetri Informasi berpengaruh dan signifikan terhadap kecenderungan kecurangan akuntansi, Kompensasi tidak mempengaruhi Kecenderungan Kecurangan Akuntansi, dan Moralitas Individu tidak mempengaruhi Kecenderungan Kecurangan Akuntansi. Variabel Perilaku Tidak Etis merupakan prediktor moderator tidak dapat memoderasi variabel asimetri informasi, kompensasi dan moralitas individu terhadap kecenderungan kecurangan akuntansi.

Pengaruh Return On Asset dan Program Penilaian Peringkat Terhadap Pengungkapan Islamic Social Reporting Dengan Ukuran Perusahaan Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan yang terdaftar di Indeks Saham Syariah Indonesia) Lis Djuniar; Ita Ningsih
Jurnal Media Wahana Ekonomika Vol 16, No 1 (2019): Jurnal Media Wahana Ekonomika, April 2019
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v16i1.3406

Penelitian ini bertujuan untuk mengetahui pengaruh return on asset dan program penilaian peringkat terhadap pengungkapan islamic social reporting dengan ukuran perusahaan sebagai variabel intervening,studi kasus pada perusahaan yang terdaftar di Indeks Saham Syariah Indonesia. Jenis penelitian ini adalah penelitian asosiatif. Penelirian ini dilakukan di Bursa Efek Indonesia. Variabel dalam penelitian ini adalah pengaruh return on asset dan program penilaian peringkat terhadap pengungkapan islamic social reporting dengan ukuran perusahaan sebagai variabel intervening. Data yang digunakan adalah data sekunder. Analisis data yang digunakan kuantitatif dan kualitatif. Hasil penelitian variabel return on asset, program penilaian peringkat berpengaruh secara simultan terhadap islamic social reporting, return on asset tidak berpengaruh terhadap islamic social reporting, ukuran perusahaan berpengaruh tehadap islamic social reporting, dan memiliki pengaruh tidak langsung terhadap islamic social reporting dengan ukuran perusahaan sebagai variabel intervening. Kata Kunci : Return On Asset, PROPER, ISR, Ukuran Perusahaan

PENGARUH RASIO CAPITAL ADEQUACY, LOAN TO DEPOSIT, NET INTEREST MARGIN TERHADAP PERTUMBUHANLABA (STUDI KASUS PADA BANK UMUM KONVENSIONALYANG TERDAFTAR DI BURSA EFEK INDONESIA) Bambang Suryadi; Lis Djuniar
AKUNTABILITAS Vol 11, No 2 (2017): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v11i2.8933

This study is how Influence Ratio Capital Adequacy Ratio, Loan to Deposit Ratio, Net Interest Margin Against Profit Growth at Conventional Commercial Banks Listed on Indonesia Stock Exchange. the purpose of this study is to analyze the Influence of Capital Adequacy Ratio Ratio, Loan to Deposit Ratio, Net Interest Margin on Profit Growth at Conventional Commercial Banks Listed on Indonesia Stock Exchange. The type of research used is associative research. The research population is conventional commercial bank in Indonesia. The research variables are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Profit Growth. The data used is secondary data. Data collection methods are quantitative. Partial test results show that NIM has a significant effect on Profit Growth, While CAR and LDR have no significant effect to Profit Growth.

ASIMETRI INFORMASI KOMPETENSI DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL MODERASI Lis Djuniar; Betri Betri; Ely Mayora; Anggrelia Afrida Anggel
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Pengaruh Asimetri Informasi, Kompensasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Moderrasi (Studi Empiris Pada BUMN Di Kota Palembang). Penelitian ini bertujuan mengetahui bagaimana Pengaruh Asimetri Informasi, Kompensasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Moderrasi (Studi Empiris Pada BUMN Di Kota Palembang).Jenis penelitian yang digunakan adalah penelitian asosiatif. Data yang digunakan yaitu data primer. Populasi dalam penelitian ini adalah manajer keuangan, manajer akuntansi, staff keuangan, staff akuntansi, audito internal dan bagian anggaran yang terdapat du BUMN di Kota Palembang sebanyak 38 responden. Teknik pengumpulan data yaitu dengan wawancara dan kuesioner. Metode analisis data yang yang digunakan dalam penelitian ini adalah analisis kuantitatif. Hasil penelitian ini menunjukkan secara bersama Asimetri Informasi, Kompensasi Dan Moralitas Individu berpengaruh terhadap Kecenderungan Kecurangan Akuntansi.secara parsial, Asimetri Informasi berpengaruh dan signifikan terhadap kecenderungan kecurangan akuntansi, Kompensasi tidak mempengaruhi Kecenderungan Kecurangan Akuntansi, dan Moralitas Individu tidak mempengaruhi Kecenderungan Kecurangan Akuntansi. Variabel Perilaku Tidak Etis merupakan prediktor moderator tidak dapat memoderasi variabel asimetri informasi, kompensasi dan moralitas individu terhadap kecenderungan kecurangan akuntansi.

PENGARUH PENGALAMAN KERJA, ETIKA PROFESI, INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT INTERNAL Welly Welly; Sumita Sumita; Yulian Sahri; Lis Djuniar
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.972

The formulation of the problem in this research is 1) How is the influence of work experience, professional ethics, independence and professionalism on the quality of internal audit simultaneously. 2) How is the effect of work experience on the quality of internal audit partially. 3) How is the influence of professional ethics on the quality of internal audit partially. 4) How is the effect of independence on the quality of internal audit partially. 5) How is the influence of professionalism on the quality of internal audit partially. The data used in this research is primary data. The sample in this study was addressed to auditors in the offices of state-owned enterprises (BUMN) in the Energy, Oil and Gas Sector, Manufacturing Sector, Food and Fertilizer Sector, Logistics Sector, Telecommunication and Media Sector in Palembang City. Data collection methods used in this study were interviews and questionnaires. The data analysis method in this research is quantitative analysis. The data analysis technique was assisted by the Software Statistical Program For Special Science (SPSS). The results of this study indicate that 1) simultaneously work experience, professional ethics, independence and professionalism have a significant effect on the quality of internal audit. 2) partially work experience has a significant effect on the quality of internal audit. 3) partially professional ethics has no significant effect on the quality of internal audit. 4) partially independence has no significant effect on the quality of internal audit. 5) partially professionalism has a significant effect on the quality of internal audit.

FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH KABUPATEN DAN KOTA DI PROVINSI SUMATERA SELATAN DAN PROVINSI LAMPUNG LIS DJUNIAR; SUNARDI SUNARDI; DEWI SARI; EMAN SATRIA
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 5 No 01 (2021): Accountia Journal Vol 5 no.1 2021
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

This study aimed at determining the influence of local govermnent characteristis and the results of BPK audit examininations on the performance of local govermnent in the regencies/cities of South Sumatera and Lampung Province. The type of this study was an associative researceh. The population in this study was 31 regencies/cities in the Provinces of South Sumatera and Lampung. The data used was secondary data in the from of LKPD in 2015-2017, so that 93 observations. The data collection method used in this study was documentation. The data analysis technique used was quantitative and qualitative. Data analysis technique used was multiple linear regression. The results showed that, the age of local government and the level of dependence on the central governments affected the financial performance of local governments, while prosperity, capital expenditure, and the results of BPK audit examinations did not affect the financial performance of local governments.

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