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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen dan Bisnis Sriwijaya SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Kontemporer Sricommerce: Journal of Sriwijaya Community Services Yumary: Jurnal Pengabdian kepada Masyarakat Aptekmas : Jurnal Pengabdian Kepada Masyarakat International Journal of Economics and Management Research Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi International Journal of Economics, Business and Innovation Research
Yulia Saftiana
Universitas Sriwijaya
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Environmental Uncertainty and Manager's Personnel Value Effect on Environmental Disclosure Fuadah, Luk Luk; Saftiana, Yulia; Kalsum, Umi
Jurnal Organisasi dan Manajemen Vol. 17 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v17i2.1402.2021

Abstract

This study aims to examine the effect of environmental uncertainty and managers' personnel value on environmental disclosure. This study uses a saturated sampling of manufacturing companies listed on the Indonesia Stock Exchange, and the respondents are all managers’ levels. The total sample of this study is 161 manufacturing companies. The respondents got the questionnaires via email, and 64 respondents completed them. These can be processed using the Structural Equation Model - Partial Least Square. Findings. The result shows that environmental uncertainty and managers' personnel value have a positive effect on environmental disclosure. Furthermore, this result shows that the manager's personnel value is the most dominant influence of environmental disclosure. These research findings add to the literature, especially about environmental disclosure, and support contingency theory and structuration theory. The findings can give information especially environmental disclosure for the manufacturing companies in Indonesia Stock Exchange. The policymaker should concern about environmental disclosure for companies listed on Indonesia Stock Exchange. The limitation of this research is the low response from the respondents of the research. Another limitation is related to R- Square's results, which still need further research.
Perkembangan audit sistem informasi pada kantor akuntan publik Indonesia Nur Indriantoro; Yulia Saftiana
Jurnal Akuntansi dan Auditing Indonesia Vol 2, No 1 (1998)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengetahui perkembangan audit sistem informasi pada kantor akuntan publik di Indonesia, bagaimana auditor sistem informasi Indonesia mendapatkan keahliannya, dan faktor-faktor apa yang mempengaruhi pengembangan audit sistem informasi di Indonesia. Hasil penelitian ini dapat digunakan untuk mengidentifikasi faktir-faktor yang mempengaruhi pekermbangan audit sistem informasi di Indonesia.Penelitian ini merupakan explanatory case-study yang secara umum sudah diakui sebagai bagian dari proses yang menghasilkan hipotesis, tujuannya untuk menyimpulkan suatu studi tetapi untuk mengembangkan ide-ide untuk studi lebih lanjut. studi ini menggunakan explanatoru case-study karena tidak didukung oleh pengumpulan data empiris objektif, tetapi studi ini menggunakan pengumpulan data empiris subjektif yang tergantung pada persepsi responden.Hasil penelitian ini menunjukkan bahwa perkembangan audit sistem informasi pada kantor-kantor akuntan di Indonesia dipengaruhi oleh: Sumber daya manusia, keterlibatan partnership, dan kompleksitas sistem informasi klien.
ANALISIS HUBUNGAN RASIO KONSENTRASI , INTENSITAS IKLAN, DAN PROFITABILITAS INDUSTRI KOSMETIK DI INDONESIA YULIA SAFTIANA
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 12, No 4 (2014): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v12i4.3179

Abstract

In this paper, we are going to analysis the stucture, conduct and performance of Indonesian cosmetics corporation registered in Bursa Efek Indonesia (BEI).    Industrial Structure is measured by Concentration Ratio (CR).Industrial conduct is measured by advertising intensity.  The performance of industry is measured by using the average of Return on Sales (ROS) for industry. The influence of consentration ratio (CR) to advertising intensity and to the profitability industry, and The influence of advertising intensity and to the profitabiliy industry were analyzed using descriptive analysis.  The result of this study showed the influence of the concentration ratio to advertising intensity and to the profitability industry, and The influence of advertising intensity and to the profitabiliy on cosmetics industry registered  in Bursa Efek Indonesia (BEI)is not signifikan.
AKTIVITAS PENGENDALIAN MUTU JASA AUDIT LAPORAN KEUANGAN (STUDI KASUS PADA BEBERAPA KANTOR AKUNTAN PUBLIK DI PALEMBANG) Novratio Natanael Sinambela; Yulia Saftiana; Umi Kalsum
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 2 (2018): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.408 KB) | DOI: 10.29259/jmbs.v16i2.6949

Abstract

Penelitian ini bertujuan : untuk mengamati Aktivitas Pengendalian Mutu pada Jasa Audit Laporan Keuangan pada beberapa Kantor Akuntan Publik yang menjadi objek dalam penelitian ini, membandingkan Sistem Pengendalian Mutu yang diterapkan oleh Kantor Akuntan Publik dengan Standar Sistem Pengendalian Mutu yang ditetapkan oleh Institut Akuntan Publik Indonesia dan mencari tahu tindakan apa yang dilakukan oleh Kantor Akuntan Publik jika terjadi penyimpangan.Tujuan yang dicapai: Bahwa Aktivitas Pengendalian Mutu pada Jasa Audit Laporan Keuangan telah sesuai dengan Standar Pengendalian Mutu yang diterapkan oleh Institut Akuntan Publik Indonesia dan melakukan tindakan perbaikan yang sesuai jika terjadi penyimpangan dari standar.Metodologi: Penelitian deskriptif kualitatif dengan pendekatan studi kasus, populasi 9 Kantor Akuntan Publik (KAP) dan sampel sebanyak 5 KAP, Teknik pengumpulan data dengan Teknik wawancara mendalam atau depth interview dan Teknik analisis data dengan memilih, merangkum, mendeskripsikan, menyajikan, membandingkan dan mengambil kesimpulan.Temuan: Ada beberapa Kantor Akuntan Publik yang belum menerapkan Dokumentasi pada Hasil Konsultasi dan Hasil Evaluasi Kinerja AuditorKeterbatasan penelitian: KAP yang menjadi objek penelitian merupakan KAP ukuran yang kecil sehingga Sistem Pengendalian Mutu yang diterapkan tidak seluas dengan yang ditentukan oleh Institut KAP dan prosedur yang ada tidak seluas KAP yang ada di Kota besar.Originality dalam penelitian ini: - Kata Kunci : Auditing, Aktivitas Pengendalian Mutu, Sistem Pengendalian Mutu
Firm’s Characteristics, Corporate Governance Quality and Corporate Social Responsibility Disclosure Mukhtaruddin Mukhtaruddin; Yulia Saftiana; Pandu Arya Dwikatama
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 3, September 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.407 KB) | DOI: 10.29259/sijdeb.v2i3.193-212

Abstract

Corporate Social Responsibility (CSR) has been internationally implemented in business activity. It is proven by many international standards, which had been issued and adopted by several companies. Implementation of CSR in Indonesia has been regulated in regulations number 40 year of 2007, however that regulation does not regulate any quantities of CSR that companies must do. This study attempts to investigate effect of company characteristics (company size (SIZE), company age (AGE), and profitability (PRO)), Good Corporate Covernance (GCG) are proxied by board of commissioner quality (BCQ) and audit committee quaality (ACQ) on CSR disclosure (CSRD). The samples are 25 mining companies listed in Indonesia Stock Exchange (IDX) period 2011 – 2013 and the company has reported their social responsibility in annual reports. The sample was selected by using of purposive sampling technique. Results indicate that BCQ has significant influence on CSRD. However, SIZE, AGE, PRO and ACQ found to have no effect on CSRD. 
AKOMODASI KEPENTINGAN PEREMPUAN MELALUI ANGGARAN BERKEADILAN GENDER Yusnaini .; Yulia Saftiana
AKUNTABILITAS Vol 6, No 1 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i1.3108

Abstract

This paper discuss how important budget gender as way to accomodate women interest. Public budgets are not merely economic tools, but summarise policies in monetery terms and express political priorities. Budgets, therefore, are not gender-neutral. They effect women and men indifferent ways, reflecting the uneven distribution of power within society as economic disparities, different living conditions and ascribed social roles. Gender budgeting seeks to make the gender impact of budgets visible and to transform them into an instrument increasing gender equality. Gender budgeting basically involves all levels of government, national, regional and local. Gender budgeting thus involves all stages of the budgetary process and implies gender-sensitive analysis, assessment and restructuring of budgets. Keyword: budget gender, public budgets, gender equality
PENILAIAN KINERJA PT PERKEBUNAN NUSANTARA VII (PERSERO) UNIT USAHA BETU DENGAN PENDEKATAN BALANCED SCORECARD Unggu Prayogi; Yulia Saftiana; Aryanto Aryanto
AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i1.8887

Abstract

Performance evaluation is an essential factor for a company. Performance evaluation used in this research is Balanced Scorecard. The goal of this research is to identify the performance of the company through four different perspectives: financial perspective, customer perspective, internal business processing perspective and growth and development perspective. This research is a case study using descriptive analisis technique. Performance evaluation in this research is the data from PT Perkebunan Nusantara VII (Persero) Unit Usaha Betu in the year of 2011 and 2012. Based on this research it is concluded that the overall performance evaluation for PT Perkebunan Nusantara VII (Persero) Unit Usaha Betu is good. This is based from the scoring using the Balanced Scorecard approach inducted from financial perspective, customer perspective, internal business processing perspective and growth and development perspective. To increase what the company performance had already achieved, the writer suggestion for the company is to pay more attention to the internal business processing perspective. Especially the ones concerning raw material quality supervision, production process and product quality, in order for the product to meet the standard set by the company that eventually will impact the company’s performance in terms of financial perspective, customer perspective and growth and development perspective.
Peningkatan Literasi Teknologi Informasi Bagi Perangkat Kelurahan di Lingkungan Kecamatan Ilir Barat Dua Kota Palembang Parama Santati; Yulia Saftiana; Hera Febria Mavillinda; Reza Ghasarma
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 4 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v2i4.1037

Abstract

Purpose: to improve information technology literacy of employees in Ilir Barat Dua Subdistrict, Palembang City, especially regarding the use of software applications supporting office administration especially word processing, data processing, and presentation applications in order to improve employee performance. Method: The training was carried out face-to-face, in the form of demonstrations on how to use the menus in each application, questions/answers, and practice using application programs. The target of this activity was the village apparatus in the Ilir Barat Dua District, Palembang City, as many as 36 people. The training was carried out in the Computer Laboratory managed by the Quantitative and Qualitative Laboratory of the Faculty of Economics, Sriwijaya University. Results: After participating in this training, participants realized that this training contributed to improving their skills in using computer applications. Limitations: this activity only covers the use of office administration applications. Other materials should also be given, such as how to find data on the Internet Contribution: after participating in this training, the skills of employees have increased in using of computer applications to support office administration, so that they can contribute to improving employee performance.
Pendampingan Pembukuan Usaha Mikro, Kecil, dan Menengah di Desa Kerinjing Luk Luk Fuadah; Kencana Dewi; Yulia Saftiana; Umi Kalsum
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 4 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v2i4.1106

Abstract

Purpose: The purpose of this service is to provide assistance regarding Bookkeeping for Micro, Small and Medium Enterprises (MSMEs) in Kerinjing Village, Ogan Ilir. This is because it is important for MSME owners to understand the way and process of doing bookkeeping. Method: The method used in this service is conducting training / counseling and mentoring through monologues and also dialogues for MSME owners in Kerinjing Village. Implementation time is on 16, 23 and 30 September 2021. Participants who follow are all MSME owners in Kerinjing Village, Ogan Ilir. including the business of convection, culinary, souvenirs and stalls. Results: The results of this service are expected to be able to understand and know the bookkeeping process that can be utilized by MSMEs. Training/counseling and mentoring provide convenience for MSME owners in Kerinjing Village, Ogan Ilir. to process the book Conclusions: this training/instruction provides benefits and knowledge about tax incentives for MSMEs in Kerinjing Village, Ogan Ilir. Thus, the role of MSMEs owners is to carry out bookkeeping properly and correctly so that they can improve their ability to compete and also avoid fraud.
PENDAMPINGAN PERPAJAKAN BAGI UMKM DI DESA KERINJING KECAMATAN TANJUNG RAJA KABUPATEN OGAN ILIR Umi Kalsum; Mukhtaruddin; Kencana Dewi; Rika Henda Safitri; Yulia Saftiana; Luk Luk Fuadah
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 3 (2022): APTEKMAS Volume 5 Nomor 3 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i3.4679

Abstract

Abstract Taxation is a hot topic of discussion, especially in the Covid-19 Pandemic Era with the policies in the taxation sector taken by the Government, including for people who have Micro, Small and Medium Enterprises (MSMEs). The purpose of this community services is to provide tax socialization to MSMEs Kerinjing Village, Tanjung Raja District, Ogan Ilir Regency. The target audience of this activity is the MSMEs community who are not well acquainted with taxation, both in the general and specifically regarding the MSMEs behind this activity. This community Services is carried out directly face to face because the nature of this activity is that apart from socializing it also provides assistance related to taxation to the MSMEs community and based on the result of questionnaires from respondents, positive feedback is obtained from the MSMEs community for the activities that have been carried out. Keywords: Tax, MSMEs.
Co-Authors Abd. Rasyid Syamsuri Aryanto Aryanto Asfeni Nurullah Azwardi Azwardi Azwardi Azwardi Dwi Rika Khairunisa Ely Riani Emi Yulia Siska Frisiska Oktarina Fuadah, Luk Luk Fuadah, Lukluk Hera Febria Mavillinda Kalsum, Umi Katherine Indah Prayogi Kencana Dewi Luk Luk Fuadah Mardalena Mardalena Mohamad Adam Mukhtaruddin Mukhtaruddin Novratio Natanael Sinambela Nur Indriantoro Pandu Arya Dwikatama Parama Santati Relasari, Relasari REZA GHASARMAN, REZA Rifani Akbar Sulbahri RIKA HENDA SAFITRI, RIKA Sa'adah Sidiq Sulastri Sulastri Sulastri Umi Kalsum Umi Kalsum Unggu Prayogi Vina Anggelena Yamaly, Fadhil Yusnaini Yusnaini