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All Journal JEA17: Jurnal Ekonomi Akuntansi Journal of Accounting Science BAREKENG: Jurnal Ilmu Matematika dan Terapan Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal AKSI (Akuntansi dan Sistem Informasi) Martabe : Jurnal Pengabdian Kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Informatika Global Jurnal Ilmiah Ekonomi Global Masa Kini Jemasi Jurnal Ekonomi Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI Mega Aktiva: Jurnal Ekonomi dan Manajemen Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Abdimas Mandiri Jurnal ABDINUS : Jurnal Pengabdian Nusantara Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Community Service & Engagement Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ilmiah Wahana Pendidikan JCA (Jurnal Cendekia Akuntansi) ProBisnis : Jurnal Manajemen Accounting and Finance Studies Aptekmas : Jurnal Pengabdian Kepada Masyarakat Journal of Trends Economics and Accounting Research JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Journal of Accounting and Taxation Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Anggraini, Leriza Desitama
Universitas Indo Global Mandiri
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The Influence of the Application and Understanding of SAK EMKM-Based Accounting on the Financial Statements of UMKM Pempek in Palembang City Ira Syafira; Leriza Desitama Anggraini; Andini Utari Putri
International Journal of Community Service & Engagement Vol. 4 No. 1 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i1.1036

Abstract

This study aims to analyze the influence of the application and understanding of accounting based on SAK EMKM on the financial statements of Small and Medium Enterprise. The data sources were primary data and data collection techniques were observation and questionnaires filled out by 50 units of Small and Medium Enterprise. The data were processed using multiple linear regression analysis. The application and understanding of SAK EMKM-based accounting have a positive effect on financial statement variables.
Analysis of Accounting Information Systems in the Payroll Cycle to Increase the Effectiveness of Internal Control at CV. Percetakan Independent Palembang in 2019 Meyvira Permata; Harsi Romli; Leriza Desitama Anggraini
International Journal of Community Service & Engagement Vol. 4 No. 1 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i1.1038

Abstract

This study aims to analyze the payroll accounting information system to improve internal control at CV Percetakan Independent Palembang. The theory used was the American Statement of Basic Accounting Theory (ASOBAT) and the Theory of Technology Acceptance Model (TAM). Data were collected through interviews, observation, and documentation. This study implemented a descriptive approach to analyze data. The results show that there were several weaknesses in the company's payroll accounting information system that could weaken the company's internal control, namely: 1) several financial functions that double as a part responsible for financial reporting and company administration; 2) a number of financialfunctions that concurrently acted as a company in charge of recording every transaction; 3) employee attendance record file still was still manual.
Pelatihan Penulisan Karya Ilmiah Menggunakan Software Mendeley Dalam Upaya Meningkatkan Kualitas Artikel Ilmiah Bagi Dosen Akuntansi Leriza Desitama Anggraini; Andini Utari Putri
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i2.13492

Abstract

Karya ilmiah sebagai sarana pengembangan pengetahuan dan teknologi merupakan unsur penting pada perguruan tinggi. Civitas akademika memiliki kewajiban menulis karya ilmiah termasuk dosen. Dosen dituntut memiliki kemampuan dan keterampilan dalam menulis karya ilmiah. Kemampuan dosen dalam menulis harus dikembangkan melalui berbagai pelatihan, salah satunya pelatihan penulisan karya ilmiah dengan menggunakan mendeley. Mendeley merupakan software manajemen referensi yang dapat membantu peneliti untuk melakukan sitasi pada publikasi lainnya. Pengabdian pada masyarakat bertujuan untuk memberi pengetahuan tentang aplikasi Mendeley dan manfaatnya dalam menulis karya ilmiah bagi dosen – dosen akuntansi. Pelaksanaan kegiatan dengan beberapa tahapan mulai dari perencanaan, pelaksanaan dan evaluasi. Evaluasi dilakukan melalui pengisian kuesioner melalui google form. Kegiatan pelatihan terlaksana dengan baik dan lancar. Peserta dengan antusias mengikuti serangkaian kegiatan pelatihan. Peserta dapat menginstall, sitasi serta membuat daftar pustaka pada karya ilmiah. Peserta dapat menggunakan aplikasi Mendeley dengan baik dan dapat memanfaatkan aplikasi tersebut untuk membantu mengatur referensi pada karya ilmiahnya. Peserta merupakan dosen – dosen akuntansi hadir dari berbagai perguruan tinggi seluruh Indonesia. Namun kegiatan pelatihan penulisan karya Ilmiah menggunakan aplikasi Mendeley memiliki keterbatasan waktu sehingga diperlukan pelatihan lanjutan secara luring.
PENGARUH BIAYA PRODUKSI DAN BIAYA PENJUALAN TERHADAP PENINGKATAN PENDAPATAN PADA PELAKU USAHA PENGRAJIN RUMAH KAYU (SURVEY DESA TANJUNG BATU TIMUR KECAMATAlN TANJUNG BATU) Anggun Widiya; Leriza Desitama Anggraini; Andini Utari Putri
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8268

Abstract

This study alims to alnallyze the effect of production costs, malrketing costs, alnd selling costs on increalsing revenue.  The daltal used in this study is primalry daltal, totalling 40 salmples obtalined from questionnalires. The technique for talking the method in this study uses the finalnciall reports of the Talnjung Baltu Villalge Wooden House business, Talnjung Baltu Timur District from the estalblishment of the business in 2019 until now.  The resealrch method used is multiple linealr regression alnallysis.  The results of the study prove thalt production costs (X1) halve aln effect on, but not significalntly, aln increalse in income (Y).  While selling costs (X2) halve al significalnt effect on increalsing revenue (Y).  This resealrch is expected to help MSMEs in increalsing income. 
ANALISIS SISTEM PENGENDALIAN INTERNAL SIKLUS PENJUALAN DAN PIUTANG USAHA (STUDI KASUS PT. RASA PRIMA SELARAS) Lidiya Paramita; Leriza Desitama Anggraini; Rafika Sari
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8292

Abstract

This study aims to determine whether the Standard Operating Procedure (SOP) on the sales cycle and accounts receivable has been implemented by PT. Rasa Prima Selaras and know how to implement the internal control system in the sales cycle and accounts receivable of PT. Rasa Prima Selaras and know the level of effectiveness and efficiency of the internal control system sales cycle and accounts receivable at PT. Rasa Prima Selaras on the cycle of sales and accounts receivable of PT. Prima Taste Harmonizes. So that it can indicate and provide recommendations on the weaknesses contained in the sales cycle and accounts receivable. The object of this research is all parts related to the function cycle of sales and receivables at PT. Rasa Prima Selaras which is engaged in the cimory distributor business. This study uses a descriptive method and the data used are primary data and secondary data. Data collection techniques used include: literature study, observation, interviews, questionnaire checklists, and documentation. The results of this study concluded that the cycle of sales and accounts receivable at PT. Rasa Prima Selaras has been implemented quite in accordance with the applicable Standard Operating Procedure (SOP), but there are still many things that have not been implemented in accordance with the applicable SOP. And also the internal control system for the sales cycle and accounts receivable at the company is considered quite effective and efficient, but there are still some weaknesses in the control that the company can still evaluate.
PENGARUH MOTIVASI KARIER, PERSEPSI BIAYA DAN TINGKAT PEMAHAMAN MAHASISWA TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI PPAK DAN SERTIFIKASI CHARTERED ACCOUNTANT (CA) (STUDI PADA MAHASISWA AKUNTANSI UIGM ANGKATAN 2019 DAN 2020) Desti Rahma Sari; Leriza Desitama Anggraini; Reny Aziatul Pebriani
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.14577

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh motivasi karier, persepsi biaya, dan tingkat pemahaman mahasiswa terhadap minat mahasiswa akuntansi mengikuti PPAk dan Serifikasi Chartered Accountant (CA). Data dikumpulkan dengan menggunakan kuesioner melalui link google form kemudian diolah dengan bantuan SPSS versi 26.0 for windows. Populasi dan sampel pada penelitian ini ialah mahasiswa akuntansi Universitas Indo Global Mandiri angkatan 2019 dan 2020, jumlah sampel sebanyak 107 responden. Metode yang digunakan yaitu analisis regresi linear berganda untuk menguji dan membuktikan hipotesis penelitian. Hasil penelitian secara bersama-sama menunjukkan bahwa variabel motivasi karier ), persepsi biaya ), dan tingkat pemahaman mahasiswa ), berpengaruh terhadap variabel minat mahasiswa akuntansi mengikuti PPAk dan Sertifikasi Chartered Accountant (CA) (Y).  Dimana nilai    yaitu 26,307 2,69 atau nilai signifikansi sebesar 0,000 0,05. Kata Kunci: Motivasi Karier, Persepsi Biaya, Tingkat Pemahaman  Mahasiswa, Minat Mahasiswa Akuntansi.
THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND THE GOVERNMENT’S INTERNAL CONTROL SYSTEM IN EFFORT TO IMPROVE THE QUALITY OF REGIONAL FINANCIAL REPORTS IN PALEMBANG CITY Leriza Desitama Anggraini; Andini Utari Putri
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.512

Abstract

The implementation of good corporate governance should be supervised and controlled both internally and externally so that the quality of LKPD can be guaranteed. SPIP also has a role in controlling which has the impact of the presentation of quality financial reports. This study aims to find out how much the implementation of good corporate governance and the government's internal control system is to improve the quality of regional financial reports in Palembang City. This study used a sample of 58 respondents in the Regional Financial and Asset Management Agency (BPKAD) Palembang City. The research method uses descriptive quantitative methods using statistical calculations with SPSS as an analytical tool. In this study, descriptive statistics were used along with reliability, validity, and traditional assumption tests (like the tests for normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (like the simultaneous test, partial test, and test of the coefficient of determination). The study's findings indicate that both effective corporate governance and internal control systems have a favourable impact on the accuracy of financial reports. The independent variables of sound corporate governance and an effective internal control system are concurrently positive and significant to the independent variable, which is the calibre of financial reports, according to the statistical test F.Keywords: Governance, Internal Control, Financial Statements
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA AUDITOR DI ERA VOLATILITY, UNCERTAINTY, COMPLEXITY, DAN AMBIGUITY (VUCA) Leriza Desitama Anggraini; R M Rum Hendarmin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

Abstract

VUCA is a condition that affects the state of the economy because of the rapid changes in various sectors that create unexpected and difficult to predict business challenges where this era will test the viability of companies. Auditors have an important role in the survival of the company. The sustainability of the company can be realized, one of which is from financial reports that are presented fairly. Therefore, to encourage this success, the auditor needs good and quality performance. This study aims to analyze and examine the factors that can affect the performance of auditors in the KAP Palembang City. This research is included in the type of quantitative descriptive research. The processed data is primary data, where data is obtained through distributing questionnaires and direct interviews as a means of confirmation to informants. Objects in this study include role conflict, audit structure, motivation, audit fees and job satisfaction. The sample in this study is 40 auditors who have met the criteria. The results of the analysis and testing of data and hypotheses show that partially the role conflict variables, audit structure variables, and motivational variables do not affect the auditor's performance. Meanwhile, the variable audit fees and job satisfaction variables influence the auditor's performance. Furthermore, simultaneously, these variables affect the auditor's performance.
Effect of Profit and Cash Flow in Prediction of Financial Distress Conditions Krisna Trizelika Wahyuni; Leriza Desitama Anggraini; Andini Utari Putri
ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

This study aims to examine the effect of earnings and cash flow on the prediction of financial distress. Profit and cash flow as independent variables and finance as the dependent variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique in this study used purposive sampling. The samples in this study were 18 consumer and manufacturing goods companies listed on the stock exchange. The analytical method used is multiple linear regression. This research shows that profit has a significant effect on financial distress. While cash flow has a significant effect on financial distress. This result is explained by the simultaneous test (F test) the significant value is greater than the significant level of 0.05 or 0.000 <0.05. This means that it is certain that profit and cash flow have the ability to influence financial distress
PELATIHAN MANAJEMEN KEUANGAN PRIBADI BAGI PARA PELAKU UMKM DI DESA LEMBAK Mutiara Kemala Ratu; Leriza Desitama Anggraini; Vhika Meiriasari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.18328

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) dilakukan di Desa Lembak dengan ibu-ibu yang turut berperan sebagai mitra pelaku UMKM yang sudah memiliki produk unggulan yaitu kerupuk lembak sebagai sumber pemasukan. Produk unggulan sudah mitra miliki, namun untuk pengelolaan atau manajemen keuangan serta penggunaan e-commerce masih belum diberdayakan dengan baik. Terutama untuk manajemen keuangan, penulis akan berfokus kepada empat aspek yaitu: persentase alokasi keuangan, prosedur manajemen arus kas, penggunaan media dalam pencatatan transaksi, dan valuasi dari kesesuaian arus kas dan alokasi keuangan. Karena masih kecilnya lingkup usaha yang mereka lakukan, masih banyak pelaku UMKM belum melakukan manajemen keuangan dengan baik. Keuangan pribadi dan keuangan usaha masih banyak yang tercampur dalam penggunaan dan pencatatannya. Padahal pemisahan keuangan pribadi dengan usaha sebagai bentuk manajemen keuangan sangatlah penting dilakukan dalam mendukung kelangsungan usaha. Pelatihan dilaksanakan dengan membagi menjadi tiga tahapan, yaitu: tahap persiapan, tahap pelaksanaan, dan tahap evaluasi. Dalam menilai keberhasilan pelatihan, dilakukan pre test tepat setelah penyampaian materi, dan post test sebagai bentuk evaluasi. Hasil test dari keempat aspek pelatihan menunjukkan kenaikan di atas 50%. Hasil ini menunjukkan bahwa pengetahuan tentang pemisahan keuangan pibadi dengan usaha sebagai bentuk manajemen keuangan berperan penting dalam memberdayakan masyarakat di Desa Lembak, terutama ibu-ibu pelaku UMKM. Ketika pemberdayaan masyarakat pelaku UMKM sudah cukup baik, maka diharapkan manajemen keuangan mereka akan lebih efektif dan efisien, sehingga mempermudah mereka untuk mengambil keputusan.
Co-Authors Alfian, Nesya Putri Alie, Muhammad Fadhiel Andani, Herlin Andina Yulianti Andini Utari Putri Andini Utari Putri Angelista, Fifie Dea Anggun Widiya Anjani, Adinda Ayu Annisya, Dhea Argeto, Valentino Asmawati Asharie Delia Amanda Putri Desi Rovita Desti Rahma Sari Dewi Purnamasari, Endah Dzaironi, Muhammad Endah Dewi Purnamasari Ensiwi Munarsih, Ensiwi Fahlevie, Recja Faradillah Faradillah , Faradillah Faradillah Faradillah Faradillah, Faradillah Febri Denny Irawan Ghina, Aliah Gumano, Hendry Natanael Harsi Romli Hendarmin, Rum Imelda Saluza, Imelda Ira Syafira Jinal Jinal Kemala Ratu, Mutiara Kgs. M. Nurkholis Kinanti, Asih Krisna Trizelika Wahyuni Kurniawan, Refi Lastri Widya Astuti Lazuarni, Shafiera Lidia Heni Sulistiani Lidiya Paramita Lili Syafitri Lili Syafitri, Lili Lily Syafitri M. Oksa Ariandi Mareta, Cindy Putri Marizka, Hany Maulana, Asri Meiriasari, Vhika Melinda Melinda Melinda Meyvira Permata Muhammad Fadhiel Alie Muhammad Hamdan Sayadi Mutiara Kemala Ratu Nesya Putri Alfian Oktavia, Putri Aisa Pamukti, Hakiki Pebriani, Reny Aziatul Prameswari, Femy Adelia Purnamasari, SE, MM, Endah Dewi Puteri, Adinda Mutiara Putri Ayu Lestari Putri Puji Lestari Putri, Andini Utari Putri, Raisa Ananda Putri, Shinta Diana R M Rum Hendarmin Rafika Sari Rafika Sari Reny Aziatul Pebriani rezaziu, M. Reza Eka Putra Rianita Rima Melati Rizkiani, Nanda RM. Rum Hendarmin Rossi, Lola Valentina Roswaty Roswaty Salsabila, Meisha Saputri, Selfi Sari, Lilis Permata Sartika, Dewi Septi Oktarina Shabita, Amillya Sheirina, Annisa Ervinadya Sinta Habibah Sutikno, Hary Syabitha, Fidya Nur Tamiah, Aisyah Try Wulandari Try Wulandary Vhika Meiriasari Vhika Meiriasari Vitri Andriani Wahyuni, Ningsih Widiastuti, Risma Winne Rosalina Wulandari, Try Yogi Darma Saputra Yohana Gresia