Article Per Year (5 Year)
p-Index From 2020 - 2025
1.288
P-Index
This Author published in this journals
All Journal INTEKNA Binus Business Review Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia MITRA: Jurnal Pemberdayaan Masyarakat Jurnal Riset Terapan Akuntansi
Periansya Periansya
Politeknik Negeri Sriwijaya
Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
ANALISIS RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT GRAHA PUSRI MEDIKA PALEMBANG Ravena Ar Raiyan; Evada Dewata; Periansya Periansya
INTEKNA informasi teknik dan niaga Vol 20 No 01 (2020): Jurnal INTEKNA, Volume 20, No. 1, Mei 2020: 01-52
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/intekna.v20i01.775

Abstract

Tujuan laporan akhir ini untuk menilai kinerja keuangan peusahaan pada PT Graha Pusri Medika Palembang dengan menggunakan analisis rasio keuangan selama periode tahun 2014-2017. Rasio keuangan yang digunakan yaitu profitabilitas. Rasio profitabilitas pada PT Graha Pusri Medika Palembang menunjukkan kinerja perusahaan yang efisien ditinjau nilai rata-rata rasio Return on Assets (ROA) karena berada di atas rata-rata industri (time series). Rasio Return on Equity (ROE) juga efisien karena berada di atas rata-rata industri (time series). Rasio Gross Profit Margin (GPM) juga efisien karena berada di atas rata-rata industri (time series). Nilai rata-rata rasio Operating Profit Margin (OPM) dibawah rata-rata industri (time series) untuk kinerja keuangan dikatakan tidak efisien. Rasio Net Profit Margin (NPM) tidak efisien karena berada di bawah rata-rata industri (time series).
Economic Growth, Poverty, Urbanization, and the Small and Medium Enterprises (SMEs) in Indonesia: Analysis of Cointegration and Causality Hadi Jauhari; Periansya Periansya
Binus Business Review Vol. 12 No. 2 (2021): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v12i2.6573

Abstract

In Indonesia, poverty is still considered a serious problem, even though the number of poor people continues to decline significantly. The research aimed to investigate whether there was cointegration between the role of Small and Medium Enterprises (SMEs), economic growth, and poverty alleviation or not in Indonesia.  Secondary data were compiled from annual data in 2000-2019. Data analysis applied the cointegration test and Vector Error Correction Model (VECM) test. The results show a one-way causality between poverty and economic growth, urbanization and economic growth, the role of SMEs and economic growth, and the role of SMEs and poverty. In addition, the results of the VECM analysis suggest that the role of SMEs has a positive effect on poverty in the first year. It means that it takes a year to find out the impact of the increasing role of SMEs on poverty at the later stage. The research has several implications for government, namely: (i) compiling work programs that touch the community directly and strengthen the development of local wisdom products, (ii) conducting more intense training, (iii) emphasizing on improving the quality and standards of local wisdom products, and (iv) building rural infrastructure that can facilitate the economic processes in the village.
DAMPAK KOMPETENSI DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA KECAMATAN RAMBUTAN BANYUASIN Periansya Periansya; Sopiyan AR Sopiyan AR
JURNAL RISET TERAPAN AKUNTANSI Vol. 4 No. 1 (2020): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3865151

Abstract

Tujuan penelitian ini dalam rangka untuk mengetahui Kompetensi Aparatur Desa dan Patisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Rambutan Kabupaten Banyuasin. Penelitian dilaksanakan  pada 19 desa di wilayah Kecamatan Rambutan. Jumlah sampel sebanyak 76 responden dengan  teknik purposive sampling. Teknik analisis data regresi linier berganda. Hasil penelitian menunjukkan Kompetensi Aparatur Desa berpengaruh nyata  dan penting  terhadap Akuntabilitas Pengelolaan Dana Desa  kemudian Partisipasi Masyarakat Desa  juga bermanfaat  dan penting  terhadap Akuntabilitas Pengelolaan Dana Desa. Sedangkan secara bersama-sama Kompetensi Aparatur Desa dan Patisipasi Masyarakat Desa bermanfaat dan penting terhadap Akuntabilitas Pengelolaan Dana Desa. 
ANALISIS ATAS BELANJA MODAL PADA KABUPATEN DAN KOTA DI SUMATERA SELATAN Periansya periansya; Ardiyan Natoen; Susi Ardiani; Fadilia Nouvanti; Gian Prasetyo; Melani Dwi Safitri
JURNAL RISET TERAPAN AKUNTANSI Vol. 4 No. 2 (2020): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4269854

Abstract

This study examines the effect of local taxes, levies, and balance funds on capital spending. This research uses samples obtained from 17 districts/cities in South Sumatra Province in 2015-2019. This research is quantitative, and this research also uses secondary data as the data source. This data collection uses the documentation method where the data obtained from the Regional Expenditure Revenue Realization Report (APBD) on the official website http://www.djpk.kemenkeu.go.id/. Data analyzed with multiple linear regression using software (SPSS). This study indicates that local taxes, levies, and balance funds simultaneously positively and significantly affect capital expenditures with a determination coefficient of 77.2%. Then local taxes, local levies, and balance funds have a positive impact on capital spending to increase the community's welfare.     Keywords: Local Taxes, Regional Levies, Balancing Funds, Capital Expenditures.
Pengaruh Efektivitas Pencegahan Fraud Pengadaan Barang/Jasa Pada Organisasi Pemerintah Daerah Kota Palembang Sopiyan AR; Firmansyah Firmansyah; Edwin Frimaruwah; Periansya Periansya
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4818483

Abstract

Penelitian ini mengkaji pengaruh efektivitas dalam mencegah kecurangan pengadaan barang/jasa pada organisasi pemerintah daerah Kota Palembang. Penelitian menggunakan sampel yang diperoleh dari 29 OPD yang terdiri dari 24 dinas dan 5 badan dengan 116 responden. Penelitian ini bersifat kuantitatif  menggunakan data primer sebagai sumber datanya. Metode yang dipakai berupa survei dengan menyebarkan kuisioner kepada para responden. Data telah dianalisis dengan regresi linier berganda melalui software SPSS. Hasil penelitian menunjukkan bahwa e-procurement dan sistem pengendalian intern pemerintah secara simultan berpengaruh positif dan signifikan terhadap efektivitas pencegahan kecurangan pengadaan barang/ jasa dengan koefisien determinasi 83,3%. Kemudian e-procurement serta sistem pengendalian intern pemerintah berdampak positif terhadap efektivitas mencegah kecurangan dalam pengadaan barang/ jasa.
Business Development Efforts and Financial Plan: Lakso Sriwijaya Rita Martini; M. Thoyib; Periansya Periansya
MITRA: Jurnal Pemberdayaan Masyarakat Vol 2 No 1 (2018): MITRA: Jurnal Pemberdayaan Masyarakat
Publisher : Institute for Research and Community Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/mitra.v2i1.31

Abstract

The present community service program aims to provide understanding and assistance in product development and business finance plan. The target audience of this program is Lakso Sriwijaya. The activity ranges from providing information on developing a long-term practical and durable lakso business to providing assistance in developing the business finance plan. Accounting information is a tool used by users of accounting information for decision making, especially business people. The training given resulted in enhanced professionalism and better business management. Management that focuses on development in business financial planning tends to generate more statutory accounting information, budget and additional income from its business.
Determinan Kinerja Keuangan Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan Putri Meilanda; Periansya Periansya; Rosy Armaini
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v8i11.13916

Abstract

This study analyzes the determinants of financial performance in the District/City Governments of South Sumatra Province using panel data from 2017 to 2021. The independent variables examined are Regional Government Prosperity, Regional Government Size, Regional Government Dependency Level, and Capital Expenditure. The research applies the Common Effect Model (CEM) approach for panel data regression analysis. Data is sourced from local government financial reports and other statistical data. The findings reveal that Regional Government Prosperity and Regional Government Size have a significant positive impact on financial performance, while the Regional Government Dependency Level has a significant negative impact. However, Capital Expenditure does not significantly influence financial performance. Simultaneously, the variables of Regional Government Prosperity, Regional Government Size, Regional Government Dependency Level, and Capital Expenditure exert a significant influence on the financial performance of District/City Governments in South Sumatra Province.
DAMPAK PENERAPAN AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF TERHADAP PENDETEKSIAN FRAUD Susi Rahmayanti; Yuliana Sari; Periansya Periansya
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6290

Abstract

Akuntansi forensik dan audit investigatif merupakan metode untuk mendeteksi kecurangan salah satunya adalah kecurangan dalam hal pengadaan barang atau jasa. Penelitian ini bertujuan untuk melihat bagaimana dampak penerapan akuntansi forensik dan audit investigasi, baik secara parsial maupun simultan terhdap pendeteksian kecurangan di Perwakilan BPKP Provinsi Sumatera Selatan. Populasi dalam penelitian ini yaitu aduitor yang bekerja di Kantor Perwakilan BPKP Provinsi Sumatera Selatan dengan sampel auditor bagian investigasi, Akuntan Negara Akuntabilitas Pemerintah Daerah, dan Instansi Pengawas Pemerintah sebanyak 41 responden. Teknik penentuan sampel menggunakan purposive sampling, data dalam penelitian ini berupa data primer yang bersumber dari kuesioner. Penelitian ini menggunakan metode analisis regresi linier berganda dengan program IBM SPSS versi 26. Hasil penelitian ini menunjukkan bahwa baik secara parsial maupun simultan akuntansi forensik dan audit investigatif berpengaruh positif signifikan terhadap pendeteksian kecurangan pengadaan barang atau jasa pada Perwakilan BPKP Provinsi Sumatera Selatan. Kata Kunci: Akuntansi Forensik, Audit Investigatif, Pendeteksian Fraud.
Co-Authors Ardiyan Natoen Edwin Frimaruwah Evada Dewata dewata Fadilia Nouvanti Firmansyah Firmansyah Gian Prasetyo Hadi Jauhari M. Thoyib Melani Dwi Safitri Putri Meilanda Ravena Ar Raiyan Rosy Armaini Sopiyan AR Sopiyan AR Sopiyan AR Susi Ardiani Susi Rahmayanti Yuliana Sari