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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan J-MAS (Jurnal Manajemen dan Sains) Martabe : Jurnal Pengabdian Kepada Masyarakat AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Bisnis Jurnal Ekonomi Jurnal Abdi Masyarakat Indonesia Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) EJOIN : Jurnal Pengabdian Masyarakat Jurnal Sistem Informasi, Akuntansi dan Manajemen Bersama : Jurnal Pengabdian Masyarakat
Afrida, Anggrelia
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Palembang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ANALYSIS OF THE INTERNAL CONTROL SYSTEM OF CASH RECEIVINGS AND DISTRIBUTIONS IN NON-PROFIT ORGANIZATIONS Yulian Sahri; Anggrelia Afrida; Randi Hidayat
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

This study discusses the Internal Control System in an educational non-profit organization, namely the Al-Manar Islamic Education Foundation (YPIA) Muhammadiyah Kepayang Lempuing Ogan Komering Ilir South Sumatra. The thing that is highlighted is the Internal Control System for Accounts Receivable for Education Development Contributions (SPP). This study took data from YPIA and analyzed it in a descriptive qualitative manner. The results of this study indicate that the implementation of the Internal Control System at YPIA has not been fully implemented in accordance with the applicable SOP (Standard Operating Procedures), this can be seen from the presence of arrears from student tuition fees.
KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, DAN RISIKO AUDIT TERHADAP FEE AUDIT Ningsih, Nurul Hutami; Darmayanti, Darmayanti; Asterina, Fenty; Afrida, Anggrelia; Suprayogi, Yogi
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.7284

Abstract

This research was conducted to determine the relationship between company complexity, company size, and audit risk on audit fees in manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange for the 2018-2022 period using secondary data, namely annual financial report data of industrial sector manufacturing companies. basics and chemistry. The type of research used is associative research. The population in this study was 75 companies and the samples taken were 17 companies. The data collection technique used is documentation. The data analysis method in this research is quantitative analysis using several techniques, namely classical assumption testing, multiple linear regression analysis, coefficient of determination and hypothesis testing assisted by data processing applications, namely Statistical Product And Service Solutions (SPSS). The results show that company complexity, company size, and audit risk influence audit fees.
LOCUS OF CONTROL DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN PROFESIONAL SEBAGAI VARIABEL INTERVENING Afrida, Anggrelia; Astrina, Fenty; Ningsih, Nurul Hutami
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i1.5992

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh locus of control dan time budget pressure terhadap kualitas audit  dengan profesional sebagai variabel intervening. Peneliti menggunakan metode penentuan sampel jenuh dalam pengumpulan data. Sampel dalam penelitian ini berjumlah 52 responden dari auditor yang bekerja di Kantor Akuntan Publik Kota Palembang. Analisis data penelitian menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh signifikan locus of control terhadap profesional sedangkan time budget pressure memiliki pengaruh yang signifikan terhadap profesional. Selain itu terdapat pengaruh signifikan antara locus of control dan profesional terhadap kualitas audit namun time budget pressure tidak berpengaruh signifikan terhadap kualitas audit. Hasil lain menunjukkan tidak terdapat pengaruh signifikan antara locus of control terhadap kualitas audit dengan professional sebagai variabel intervening sedangkan time budget pressure terdapat pengaruh signifikan terhadap kualitas audit dengan professional sebagai variabel intervening.
PENGARUH PEMAHAMAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI Afrida, Anggrelia; Kusuma, Gumulya Sonny Marcel
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i1.4564

Abstract

The purpose of this research was to analyze relationship of Understanding, Awareness, Individual Taxplayer Compliance with Taxation Socialization as a moderating variable. Sampling was done by simple random sampling technique to select the respondent. The sample in this research was 100 individual taxplayer at KKP Pratama Palembang Ilir Timur. Data analysis techniques performed by Structural Equation Model with Partial Least Square. The result indicate significant influence understanding on the individual taxplayer compliance and taxation socialization as a moderating variable. Futhermore, it was found that there were no significant influence awareness on the individual taxplayer compliance and taxation socialization as a moderating variable
FAKTOR - FAKTOR YANG MEMPENGARUHI KUALITAS SISTEM INFORMASI AKUNTANSI Afrida, Anggrelia; Aprianto, Aprianto; Rahmadona, Cahaya
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8928

Abstract

The purpose of the research was to identify and analyze the factors that effect on the Quality of Accounting Information System at PT. Madhani Talatah Nusantara Muara Enim, South Sumatra, using primary data. The research uses interviews and questionnaires as data collection techniques. The population of the research was 46 respondents with the sampling  technique is using the saturated sampling. The data analysis method used in this study is quantitative analysis with descriptive statistical techniques and inferential statistics. The inferential statistics techniques consists of  consisting of classical assumption tests, multiple regression analysis, coefficient of determination, and hypothesis testing designs, assisted by the Statistical Product and Service Solutions (SPSS) software. The results of this research indicate that the factors influencing the quality of the accounting information system include internal control system, user competence, and information technology.
PENDAMPINGAN SISWA SEKOLAH MENENGAH KEILMUAN AKUNTANSI DI SEKOLAH ALAM SRIWIJAYA PALEMBANG SEBELUM MENGIKUTI PROGAM MAGANG DIPERUSAHAAN Yanti, Darma; Angel, Anggrelia Afrida; Fenty, Fenty Astrina; Wani, Wani Fitriah; Djuniar, Lis; Yusnaini, Yusnaini
EJOIN : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2024): EJOIN : Jurnal Pengabdian Masyarakat, April 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ejoin.v2i4.2592

Abstract

The goal of this dedication activity is to increase the knowledge of accounting and financial governance so that secondary school teachers understand the purpose of the curriculum load of introduction to accounting and financial accounting. For high school students of nature, we will add to their knowledge in the field of science that will support internship activities in companies according to their interests and talents. Indicators of access to dedication activities are the quality of human resources in the case of high school teachers and the material load of introductory accounting and financial accounting in the curriculum of a natural school. Preparedness of high school students to attend internships in companies
Meningkatkan Kualitas Produk Melalui Brading Dan Packaging Kerupuk Kaliman Tanjung Raja Eni Cahyani; Kholilah; Fagar Fertiwi F; Anggrelia Afrida; Efrina Masdaini; Primasari
Bersama : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Bersama : Jurnal Pengabdian Masyarakat
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/bersama.v3i1.946

Abstract

Pengabdian kepada masyarakat ini ditujukan pada UMKM kerupuk Kaliman yang berlokasi di Kelurahan Tanjung Raja, Ogan Ilir.  Kegiatan ini melibatkan UMKM yang merupakan masyarakat produktif secara Mikro yang memiliki permasalahan yaitu : Sulitnya mengembangkan identitas brand yang menyebabkan kurangnya pengetahuan masyarakat luas mengenai keberadaan UMKM Kerupuk Kaliman, Kurangnya inovasi dalam melakukan inovasi pada packaging produk UMKM Kerupuk Kaliman, Kurangnya edukasi mengenai cara melakukan Digital Branding, Kurangnya pemahaman mengenai alur pengurusan BPOM dan Sertifikasi Halal. Berdasarkan permasalah-permasalahan di atas, maka akan dilaksanakan peningkatan pengetahuan digital branding dengan memperkenalkan unsur-unsur dalam melaksanakan branding seperti logo dan packaging serta bagaimana melakukan pemasarannya secara digital. Dilanjutkan dengan melakukan edukasi pengetahuan mengenai alur pengurusan BPOM dan Sertifikasi Halal. Diharapkan setelah kegiatan pengabdian kepada masyarakat ini, UMKM Kerupuk Kaliman memiliki pengetahuan Digital Branding sehingga dapat memiliki brand identity yang kuat dan melaksanakan pemasaran digital sehingga meningkatkan penjualan
Lingkungan Kerja Dan Kompleksitas Tugas Terhadap Kinerja Auditor Dengan Kompetensi Sebagai Variabel Modearsi Pada Inspektorat Daerah Sumatera Selatan Jaya, Alvin Aditya; Sabrina, Nina; Afrida, Anggrelia
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 3 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v2i3.384

Abstract

Objektif. Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan kompleksitas tugas terhadap kinerja auditor pada Inspektorat Daerah Provinsi Sumatera Selatan. Penarikan sampel menggunakan sampel jenuh, sampel yang diteliti adalah 37 auditor yang ada di Inspektorat Daerah Provinsi Sumatera Selatan. Metode Riset. Data yang diperlukan adalah data primer yang diperoleh melalui penyebaran kuesioner pada auditor yang bekerja di Inspektorat Daerah Provinsi Sumatera Selatan. Teknik analisis data yang digunakan dalam penelitian ini adalah uji validitas, uji reliabilitas, uji asumsi klasik dan uji hipotesis. Hasil. Hasil penelitian ini secara parsial menunjukkan bahwa ada pengaruh antara lingkungan kerja dan kompleksitas tugas terhadap kinerja auditor. Dan secara moderasi, lingkungan kerja merupakan homogliser moderasi. Kompleksitas tugas merupakan pure moderasi. Kesimpulan. Lingkungan Kerja berpengaruh signifikan terhadap Kinerja Auditor pada Inspektorat Daerah Provinsi Sumatera Selatan. Kompleksitas Tugas berpengaruh signifikan terhadap Kinerja Auditor pada Inspektorat Daerah Provinsi Sumatera Selatan. Kompetensi merupakan homogliser moderasi. Kompetensi merupakan pure moderasi
Pengaruh Lingkungan Kerja dan Kompleksitas Tugas Terhadap Kinerja Auditor Dengan Kompetensi Sebagai Variabel Modearsi Pada Inspektorat Daerah Sumatera Selatan Jaya, Alvin Aditya; Sabrina, Nina; Afrida, Anggrelia
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.451

Abstract

This study aims to determine the effect of the work environment and task complexity on the performance of auditors at the Regional Inspectorate of South Sumatra Province. Sampling using saturated samples, the samples studied were 37 auditors in the Regional Inspectorate of South Sumatra Province. The data needed is primary data obtained through distributing questionnaires to auditors who work at the Regional Inspectorate of South Sumatra Province. The data analysis technique used in this research is validity test, reliability test, classical assumption test and hypothesis test. The results of this study partially indicate that there is an influence between work environment and task complexity on auditor performance. And in moderation, the work environment is a homoglycer of moderation. The complexity of the task is pure moderation. Work Environment has a significant effect on Auditor Performance at the Regional Inspectorate of South Sumatra Province.
PEMANFAATAN PERPUSTAKAAN MINI UNTUK MENINGKATKAN MINAT BACA MASYARAKAT KELURAHAN TALANG PUTRI KECAMATAN PLAJU Sunardi, Sunardi; Mahrom DS, Yudha; Gusmiatun, Gusmiatun; Agusria, Lesi; Afrida, Anggrelia; Hari, Kurnia Krisna; Sarwandy, Agung; Sahri, Yulian
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 7 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i7.2646-2651

Abstract

The existence of a mini library in Talang Putri Plaju Village, is very attractive, with a beautiful environment but very few visitors. This is because the administration and environmental conditions of the library are not well organized. The purpose of this service activity is to optimize the benefits of the Taman Edukasi mini library to increase public interest in reading in Talang Putri Village. The method used is counseling to the community and direct assistance to library managers. The time required to complete the activity is one month. The results of the activity show that to increase people's reading interest, it can be done through administrative arrangements, library layout arrangements, outdoor arrangements, and increasing the number of book collections. Some things that can be done are: 1) Make a list of book collections, guest lists, catalogs and visitor rules. 2) Arrange the layout (layout) of books and the correct placement of bookshelves. 3) Arrange a comfortable outdoor environment for readers, and 4) Collaborate with several parties to add to the book collection. The results of the evaluation after one month of service activities are the increasing number of visitors per week, reaching 31 people.
Co-Authors Agusria, Lesi Aprianto . Asterina, Fenty Betri Sirajuddin Cahyani, Eni Darma Yanti Darmayanti Darmayanti Dewi Puspa Sari, Dewi Puspa Dicky Fernanda Djuniar, Lis Efrina Masdaini Ely Mayora Fagar Fertiwi F Fenty Astrina Fenty Astrina Fenty Fenty, Fenty Astrina Gumulya Sonny Marcel Kusuma Gusmiatun Gusmiatun Hidayat, Randy Jaya, Alvin Aditya Kholilah Kurnia Krisna Hari Kusuma, Gumulya Sonny Marcel Lis Djuniar Nanda Melvani, Frecilia Ningsih, Nurul Hutami Primasari Rahmadona, Cahaya Sabrina, Nina Saekarini Yuliachtri Sahri, Yulian Sarwandy, Agung Sarwandy, MH Agung Sunardi Sunardi Sunardi, Sunardi Toni Nurhadianto Utami, Dinarossi Wahyu Rossandi Wani Fitriah Wani Wani, Wani Fitriah Yanti, Darma Yogi Suprayogi Sugandi Yudha Mahrom Yuhanis Ladewi Yulian Sahri Yusnaini Yusnaini