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All Journal Jurnal Manajemen Terapan dan Keuangan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Laga-Laga: Jurnal Seni Pertunjukan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Terapan Akuntansi Jurnal Abdimas Mandiri JURMA : Jurnal Program Mahasiswa Kreatif Aptekmas : Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI DAN BISNIS Santri : Jurnal Ekonomi dan Keuangan Islam Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Desri Yanto
Politeknik Negeri Sriwijaya
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SOSIALISASI PERPAJAKAN TER BAGI UMKM WARDROBE OF RUMAISHA KOTA PALEMBANG Desri Yanto; Nelly Masnila; Eka Jumarni; Rika wulandari; Mutiara Amanda; Humairah Ananda Adelia
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 4 (2024): Aptekmas Volume 7 Nomor 4 2024
Publisher : Politeknik Negeri Sriwijaya

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

Abstract

Kegiatan pengabdian ini yaitu sosialisasi peraturan perpajakan yang baru yaitu perpajakan ter PPh Pasal 21/26 serta pelatihan perhitungan perpajakan pasal 21/26. Setiap wajib pajak berkewajiban untuk menghitung nilai pajak dan melakukan pemungutan pajak sehingga perubahan peraturan perpajakan sangat penting bagi wajib pajak agar tidak salah pemahaman dan salah hitung. Kegiatan pengabdian dlakukan di UMKM Wardrobe Of Rumaisha yang bergerak pada UMKM jual beli pakaian. Setelah dilakukan kegiatan ini peserta memperoleh pemahaman terkait peraturan perpajakan pph pasal 21/26 yang terbaru serta telah dapat menghitung pajak usaha.
Microsoft Access Solusi Sistem Akuntansi Bagi Usaha Menengah (Apotek Adil Farma) Desri yanto; Kusumawardani, Media
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 3 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14699665

Abstract

Perkembangan zaman mewajibkan setiap bisnis atau usaha untuk mengembangkan usahanya menjadi lebih efektif dan efisien dalam melakukan usaha, slah satu upaya pengembangan usaha yaitu dengan menggunakan teknologi informasi berupa sistem informasi berupa sistem akuntansi berbentuk aplikasi. Sistem ini dibangun atas aplikasi Ms Access yang bertujuan agar usaha Apotek Adil Farma dapat menerapkan sistem berbasis komputerisasi yang dapat meningkatkan efisiensi dan efektivitas usaha. Metode wawancara dan observasi dilakukan untuk memperoleh data yang valid terkait usaha sehingga digunakan untuk menerapkan analisis kebutuhan yang hasilnya berupa perancangan sistem yang baik sesuai dengan kebutuhan usaha. Hasil kegiatan ini membuktikan bahwa usaha yang menerapkan teknologi informasi dapat meningkatkan efisiensi dan efektivitas usaha dengan adanya pelaporan yang real time, perhitungan stok barang, transaksi dan tepat waktu sehingga tercapainya produktifitas yang tinggi agar tercapainya daya saing dan perkembangan bisnis secara menyeluruh. Kata Kunci: Microsoft Access, Sistem Akuntansi, Usaha Menengah
Menumbuhkan budaya literasi sedari dini dalam mendorong terwujudnya Indonesia Emas Desri Yanto; Media Kusumawardani
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 4 (2025): Juli
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i4.31613

Abstract

AbstrakKegiatan pengabdian ini dilakukan untuk meningkatkan literasi baca bagi siswa sekolah dasar bagi mitra Yayasan Tahfids Syafian Hafiyah. Tahapan kegiatan dilakukan dengan tiga tahapan yaitu pertama identifikasi masalah mitra, kedua kegiatan literasi baca siswa, ketiga solusi ats masalah yang dimiliki mitra. Metode pelaksanakaan menggunakan pendekatan ceramah dan diskusi interaktif. Materi yang diberika dibagi atas tiga bagian yaitu literasi membaca, memahami bacaan dan dukungan untuk tidak takut bertanya. Kegiatan pengabdian berlangsung dengan peserta anak didik sekolah dasar kelas 1-2 dengan jumlah 17 peserta pada Yayasan Tahfids Syafian Hafiyah. Hasil pengabdian mencakup pengukuran 1. Perasaan senang, 2. Fokus Perhatian, 3. Motivasi Membaca, 4. Usaha untuk membaca. Pemberian buku bergambar dan berwarna kepada siswa membuat perasaan siswa senang untuk membaca dan melihat gambar dan tulisan yang ada pada buku baca yang diberikan. Bagi siswa sd buku bergambar dan berwarna mampu menarik perhatian siswa untuk melihat dan membaca sehingga memberikan fokus utama siswa kepada buku bukan kepada hal yang lainnya, komunikasi dua arah dapat mengalihkan fokus siswa agar berfokus pada tujuannya yaitu untuk membaca. Pelaksanaan pengabdian dilakukan dengan teknik diskusi dua arah disertai dengan buku berwarna dan bergambar yang menarik perhatian siswa, hal ini mampu membuat siswa tetap fokus selama kegiatan dan menghindari rasa bosan siswa yang akhirnya mampu meningkatkan minat baca siswa. Tata cara yang penyampaian yang menyenangkan dengan cara interaksi antar siswa dan guru disertai dengan teknik cara baca yang beragam mampu meningkatkan usaha siswa dalam meningkatkan minat baca. Kata kunci: membaca; literasi; sekolah dasar. AbstractThis community service activity was carried out to improve reading literacy for elementary school students for partners of the Syafian Hafiyah Tahfids Foundation. The activity stages were carried out in three stages: first, identifying partner problems, second, student reading literacy activities, and third, solutions to the problems faced by partners. The implementation method used an interactive lecture and discussion approach. The material provided was divided into three parts: reading literacy, reading comprehension, and support for not being afraid to ask questions. The community service activity took place with 17 elementary school students in grades 1-2 at the Syafian Hafiyah Tahfids Foundation. The results of the community service include measurements of 1. Feelings of pleasure, 2. Focus of attention, 3. Motivation to read, 4. Efforts to read. Providing students with colorful picture books makes students feel happy to read and see the pictures and writing in the reading books provided. For elementary school students, colorful picture books are able to attract students' attention to see and read so that they give students their main focus on the book rather than on other things, two-way communication can divert students' focus to focus on the goal of reading. The implementation of the community service is carried out using two-way discussion techniques accompanied by colorful and picture books that attract students' attention, this is able to keep students focused during the activity and avoid students' boredom which ultimately can increase students' interest in reading. The procedure that conveys fun through interaction between students and teachers accompanied by various reading techniques can increase students' efforts in increasing interest in reading. Keywords: reading; literacy; elementary school.
Pengaruh Pajak Daerah, Retribusi Daerah, Produk Domestik Regional Bruto, dan Sisa Lebih Pembiayaan Anggaran terhadap Belanja Daerah Pemerintah Pulau Sumatera Fadiyah Lefi Anggraini; Muhammad Husni Mubarok; Desri Yanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.9092

Abstract

This study aims to analyze the effect of Regional Taxes, Regional Levies, Gross Regional Domestic Product (GRDP), and Budget Financing Surplus (SiLPA) on Regional Expenditures in provincial governments on the island of Sumatra during the period 2019–2023. This study uses a quantitative approach with a panel data regression analysis method. The data used are secondary data obtained from the Regional Government Financial Report (LKPD) and the Central Statistics Agency (BPS). The independent variables consist of Regional Taxes, Regional Levies, GRDP, and SiLPA, while the dependent variable is Regional Expenditures. The results of the study indicate that Regional Taxes have a Negative and Significant effect, Regional Levies and GRDP have a significant positive effect on Regional Expenditures, while SiLPA does not have a significant effect. Simultaneously, the four independent variables affect Regional Expenditures. This finding implies that regional governments need to optimize tax revenues and encourage regional economic growth in order to increase regional spending capacity sustainably.
Pengaruh Kompetensi, Independensi, dan Profesionalisme terhadap Kemampuan Auditor Badan Pemeriksa Keuangan Provinsi Sumatera Selatan dalam Mendeteksi Fraud M. Faishal Akbar Athaillah; Sarikadarwati; Desri Yanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9122

Abstract

This study aims to analyze the effect of competence, independence, and professionalism on the ability of auditors of the Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Sumatera Selatan to detect fraud. Fraud is an act that has a major impact on state finances and requires serious attention from government auditors. The research method used is a quantitative method with a survey approach through a questionnaire distributed to 40 auditors of the BPK Perwakilan Provinsi Sumatera Selatan. Data analysis was performed with multiple linear regression using the SPSS application. The results showed that competence and independence partially and simultaneously had no significant positive effect on the auditor's ability to detect fraud. Meanwhile, professionalism partially and simultaneously has a significant positive effect on the auditor's ability to detect fraud. These findings confirm the importance of increasing competence, maintaining an independent attitude, and auditor professionalism in order to strengthen fraud detection in the public sector.
Pengaruh perubahan aturan pada hubungan Akrual Diskresioner Positif dan Negatif Terhadap Penundaan Pelaporan Keuangan Perbankan Desri Yanto; Media Kusumawardani
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3465

Abstract

ABSTRACT This study examines the impact of regulatory changes on financial reporting delays with earnings management moderated by the COVID-19 pandemic in Indonesia. This quantitative study is based on the study population, namely all 47 banking companies, while the research sample listed on the Indonesia Stock Exchange in 2020-2024 amounted to 35 (175) companies in the research period from 2020 to 2024. This study uses purposive sampling as a data collection method, the data used are the financial statements of banking companies listed on the Indonesia Stock Exchange in 2020-2024. This study uses earnings management variables that use positive and negative earnings management, variables of financial reporting delays, COVID-19 conditions, company size and ROA ratio. The study was tested using multiple regression with SPSS27 test tool, the results of this test indicate that Positive Discretionary Accruals have a positive effect on Financial Reporting Delays, Negative Discretionary Accruals have no effect on Financial Reporting Delays, Positive Discretionary Accruals moderated by the COVID-19 variable have a positive effect on Financial Reporting Delays, and Negative Discretionary Accruals moderated by the COVID-19 variable have no effect on Financial Reporting Delays. The results of the study indicate that the decline in profits during the pandemic is considered normal due to sluggish macroeconomic conditions. Therefore, the interaction between the crisis and negative earnings management does not trigger significant audit delays. Keywords: Banking Company; Financial Reporting Delays; Negative Discretionary Accruals; Positive Discretionary; Accruals;.
PENYUSUNAN LAPORAN KEUANGAN MENGGUNAKAN APLIKASI MYOB PADA UMKM HIKMAH PALEMBANG M. Luthfi Rahmatullah Ardhani; Desri yanto; Kurnia Widya Oktarini
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 2 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jpmabe.v4i2.11917

Abstract

This community service aims to assist Hikmah Palembang MSME in preparing financial statements in accordance with Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the implementation of MYOB software. The background of this study is based on the condition where MSMEs still use manual and simple financial recording systems, resulting in suboptimal financial information. The methods used include observation, interviews, and documentation of transaction data from January to April 2025. The results show that the implementation of MYOB improves accuracy, speed, and systematic financial reporting, including financial position statements, income statements, and cash flow statements. Additionally, the application helps business owners monitor financial conditions in real time and separate personal and business transactions. The study concludes that MYOB implementation is effective in improving MSME financial reporting quality and supporting better decision-making.Keywords: MSMEs, MYOB, financial statements, SAK EMKM, accounting
DETERMINAN FINANCIAL DISTRESS PADA KABUPATEN DAN KOTA DI PULAU SUMATERA Yoga Andrianda; Bainil Yulina; Desri Yanto
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/t6n6hw47

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang dapat mempengaruhi Financial Distress pada Kabupaten dan Kota di Pulau Sumatera periode 2019 hingga 2023. Populasi yang digunakan dalam penelitian ini adalah Pemerintah Kabupaten dan Kota di Pulau Sumatera yang terdiri dari 110 Kabupaten dan 30 Kota. Jumlah sampel ditentukan melalui teknik purposive sampling sebanyak 137 daerah kabupaten dan kota. Teknik dalam mengumpulkan data yaitu data sekunder yang diperoleh dari laporan keuangan Pemerintah Daerah yang dipublikasi oleh Badan Pemeriksa Keuangan. Teknik analisis data dalam penelitian ini menggunakan analisis regresi data panel yaitu Uji R2, Uji t, Uji F dengan alat analisis berupa Eviews (Econometric Views) versi 13. Hasil pengujian pada penelitian ini menunjukkan bahwa Budgetary Solvency Ratio dan Return On Assets berpengaruh positif dan signifikan terhadap Financial Distress. Derajat Desentralisasi dan Rasio Likuiditas tidak berpengaruh terhadap Financial Distress. Derajat Desentralisasi, Rasio Likuiditas, Budgetary Solvency Ratio dan Return On Assets secara simultan berpengaruh positif dan signifikan terhadap Financial Distress.
Pengaruh Etika Auditor, Tekanan Anggaran Waktu, Independensi dan Akuntabilitas terhadap Kualitas Audit pada Inspektorat Provinsi Sumatera Selatan Fitri Montessa; Bainil Yulina; Desri Yanto
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 4 (2026): Agustus: SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i4.2474

Abstract

Audit quality in the public sector is essential for maintaining accountability, transparency, and public trust in government financial management. This study examines the effects of auditor ethics, time budget pressure, independence, and accountability on audit quality at the Inspectorate of South Sumatra Province. A quantitative survey design was employed using primary data collected through questionnaires distributed to the entire population of 59 auditors; 56 usable questionnaires were returned, resulting in a 95% response rate. The data were measured using a five-point Likert scale and analyzed with descriptive statistics, instrument quality tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination using SPSS version 25. The results show that auditor ethics, time budget pressure, independence, and accountability each have a positive and significant relationship with audit quality. Simultaneously, the four variables significantly explain audit quality, with an adjusted R-squared of 0.542. These findings indicate that audit quality is strengthened not by a single professional attribute, but by the combined role of ethical conduct, effective management of time constraints, objective judgment, and responsibility for audit outcomes. The study provides contextual evidence for strengthening internal government audit practices at the provincial inspectorate level.
Co-Authors Adhitama, Fardinant Bainil Yulina Edwin Frymaruwah Eka Jumarni Fadiyah Lefi Anggraini Fera Widyanata Fitri Montessa Fitrini Mansur Humairah Ananda Adelia Kurnia Widya Oktarini M. Faishal Akbar Athaillah M. Ichsan Siregar M. Luthfi Rahmatullah Ardhani Media Kusumawardani, Media Media Kusumawradani Muhammad Farhan Muhammad Husni Mubarok Mutiara Amanda Nelly Masnila Rika Wulandari Rizki Yuli Sari Sahrul N Sarikadarwati Soediro, Achmad Wiwik Tiswiyanti Yoga Andrianda Zulkifli Zulkifli