Articles
<![CDATA[Analisis Pengukuran Kinerja Keuangan Pada PT HM Sampoerna Tbk ]]>
<![CDATA[Evada Dewata]]>;
<![CDATA[Yuliana Sari]]>;
<![CDATA[Ardiyan Natoen]]>;
<![CDATA[Anisyah Latifatul Husna]]>
<![CDATA[ INTEKNA informasi teknik dan niaga Vol 17 No 1 (2017): Jurnal INTEKNA, Volume 17, No. 1, Mei 2017: 1 - 78 ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Banjarmasin ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31961/intekna.v17i1.482
<![CDATA[Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada PT HM Sampoerna Tbk dengan metode Economic Value Added dan Market Value Added. Peneliti menggunakan data sekunder berupa laporan keuangan periode tahun 2010-2016. Hasil penelitian menunjukkan bahwa pengukuran kinerja keuangan dengan menggunakan Economic Value Added didapat bahwa kinerja keuangan perusahaan berada di atas standar penilaian ini berarti bahwa perusahaan Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada PT HM Sampoerna Tbk dengan metode Economic Value Added dan Market Value Added. Peneliti menggunakan data sekunder mampu menciptakan nilai tambah ekonomis. Perhitungan kinerja keuangan dengan metode Market Value Added menunjukkan kinerja keuangan yang sudah cukup baik untuk setiap tahunnya.]]>
<![CDATA[KOMPUTERISASI PERSEDIAAN DAN PENJUALAN KAIN TENUN KHAS DAERAH PADA CENTRA TENUN TAJUNG PALEMBANG. ]]>
<![CDATA[Bainil Yulina]]>;
<![CDATA[ANGGERAINI OKTARIDA]]>;
<![CDATA[Evada Dewata]]>;
<![CDATA[Sarikadarwati Sarikadarwati]]>;
<![CDATA[Yuliantina Aryani]]>;
<![CDATA[Sulaiman Sulaiman]]>
<![CDATA[ Aptekmas Jurnal Pengabdian pada Masyarakat Vol 3 No 1 (2020): APTEKMAS Volume 3 Nomor 1 2020 ]]>
Publisher : <![CDATA[Politeknik Negeri Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (716.462 KB)
|
DOI: 10.36257/apts.v3i1.1934
<![CDATA[UMKM Centra Tenun Tajung is centre for woven fabric and jumputan craftsmen that is located in Jalan Aiptu A.Wahab No.36 Kelurahan Tuan Kentang Seberang Ulu 1 Palembang became an opportunity to improve culture and tour destination in Palembang. The problem is surfaced because in the data transaction recording for sales in Centra Tenun Tajung is still manual that makes it often to be mistaken in making the financial report. The solution that is proposed is to build a computerized application system for stocks and sales so that with the right system, the mistakes can be minimalized. An on-time accurate information will really help the company in making decision and deciding what steps to take to support the operation in order to improve the company. The approach method using few stages, such as preliminary survey to the partner’s location, followed with stocktaking the partner’s data and categorize the problems especially in information technology of stocks and sales. Computerized is designed with Netbeans which is an Integrated Development Environment (IDE) application based on Java fron Sun Microsystems that runs over swing.]]>
<![CDATA[Perancangan Sistem Informasi Akuntansi Penjualan pada PD Mie Ayam Berkah ]]>
<![CDATA[Evada Dewata]]>;
<![CDATA[Rahma Dewi]]>;
<![CDATA[Yuliana Sari]]>;
<![CDATA[Hadi Jauhari]]>
<![CDATA[ Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 4 No 2 (2022): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30871/abdimaspolibatam.v4i2.4255
<![CDATA[In this digitalization era, the role of the computer is very important to activate the manual system with all its limitations. The recording of sales transactions at PD Mie Ayam Berkah often errors results in calculations and recording so that the reports of doubtful accuracy. This service is purposed to design the Sales Accounting Information System by utilizing Microsoft Visual Basic 6.0 Program on PD Mie Ayam Berkah in order to help make sales reports more precise, fast, accurate, and relevant. The method used is the interview method and direct review to understand the sales recording system used to design a sales accounting information system. Based on the dedication that has been carried out, it can be concluded that the design of a sales accounting information system at PD Mie Ayam Berkah can simplify the process of recording and reporting transactions so as to produce the information faster and more accurate. In addition, users of the sales accounting information system are also equipped with skills in operating the system so that the sales accounting information system can be properly organized.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Belanja Daerah pada Pemerintah Provinsi Indonesia ]]>
<![CDATA[RA. Munawaroh]]>;
<![CDATA[Evada Dewata]]>;
<![CDATA[Armaini, Rosy]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v6i12.4277
<![CDATA[This research was carried out in order to achieve the aim of understanding the factors that influence Regional Expenditures in Provincial Governments in Indonesia. The data used is secondary data sourced via the BPK RI website. The focus of this research covers a population of 34 provincial governments with the sampling technique used is a saturated sample with 170 observation units. Data processing involves the help of the Eviews version 12 application. Data analysis uses multiple linear regression analysis with a signitificance level of 5%.The results of multiple regression analysis show that simultaneously Original Regional Income, Balancing Funds and SiLPA have a signitificant effect on Regional Expenditures. But partially, Original Regional Income and Balancing Funds have a signitificant positive influence on Regional Expenditures but SiLPA has no effect on regional Expenditures.]]>
<![CDATA[Determinan Pengungkapan Laporan Keuangan Pemerintah Provinsi di Indonesia ]]>
<![CDATA[Lela Farantika Rahayu]]>;
<![CDATA[Evada Dewata]]>;
<![CDATA[Muhammad Husni Mubarok]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v7i4.5938
<![CDATA[Regional government financial reports function as a form of public supervision and government accountability. The government must comply with disclosures in accordance with Government Accounting Standards (SAP) in its presentation. This research aims to analyze the influence of local revenue, the level of regional dependency, and audit findings on the level of disclosure of provincial government financial reports in Indonesia in 2018-2022. Samples were taken by purposive sampling of 155 local government financial reports, and data analysis was carried out using panel data regression with the Fixed Effect Model (FEM). The research results show that simultaneously, local original income, level of regional dependency, and audit findings have a positive effect on the level of financial report disclosure. However, partially, the level of regional dependence has a negative effect on the level of disclosure, while local revenue and audit findings have no effect on the level of disclosure.]]>
<![CDATA[Determinan Financial Distress Pemerintah Daerah Provinsi di Indonesia ]]>
<![CDATA[Yeni Widianingsih]]>;
<![CDATA[Evada Dewata]]>;
<![CDATA[Yuli Antina Aryani]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol. 9 No. 1 (2025): JAF - Journal of Accounting and Finance ]]>
Publisher : <![CDATA[FEB-Telkom University Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25124/jaf.v9i1.8177
<![CDATA[The research team behind this study set out to determine how financial distress is influenced by three key financial indicators: regional financial independence, debt ratio, and profitability ratio. Using data collected over a five-year period (from 2018 to 2022), this research analyzed 170 samples from 34 provinces in Indonesia. Panel data regression is the analytical technique used. The Random Effect Model is used for the purpose of panel data estimation. This research found that although the debt ratio and profitability ratio significantly impacted financial distress, partly regional financial independence did not. In order to create fiscal policies that are more stable and less prone to financial distress, the findings of this research help the provincial government make strategic choices about regional financial planning.]]>
<![CDATA[Pengaruh Diversifikasi Pendapatan Daerah Dan Dana Perimbangan Terhadap Fiscal Stress Pada Pemerintah Daerah Provinsi Di Indonesia ]]>
<![CDATA[Marsella Putri]]>;
<![CDATA[Evada Dewata]]>;
<![CDATA[Yuli Antina Aryani]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51903/kompak.v17i2.2068
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana fiscal stress dipengaruhi oleh diversifikasi pendapatan daerah dan dana perimbangan. Jenis data yang digunakan adalah kuantitatif. Menggunakan data yang dikumpulkan selama periode lima tahun (2018-2022), penelitian ini menganalisis 145 sampel dari 29 Provinsi di Indonesia. Estimasi data panel yang digunakan adalah Fixed Effext Model (FEM). Data dianalisa dengan menggunakan metode analisis data uji asumsi klasik. Penemuan penelitian ini menunjukkan bahwa: (1) Diversifikasi Pendapatan Daerah secara parsial tidak berpengaruh terhadap Fiscal Stress (2) Dana Perimbangan secara parsial berpengaruh positif dan signifikan terhadap Fiscal Stress (3) Diversifikasi Pendapatan Daerah dan Dana Perimbangan secara simultan berpengaruh terhadap Fiscal Stress sebesar 96,49% secara positif dan signifikan.]]>
<![CDATA[Penerapan Metode Pencatatan dan Penilaian Persediaan Barang Dagangan ]]>
<![CDATA[Syahrani, Umita]]>;
<![CDATA[Evada Dewata]]>;
<![CDATA[Yuliana Sari]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 3 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.14699595
<![CDATA[This activity aims to find out how to apply the method of recording and assessing merchandise inventory at PT MMA and to compare the method of recording and assessing inventory according to PT MMA with the method of recording and assessing based on SAK ETAP, namely the perpetual method and the FIFO method. This activity was carried out using the interview method and analyzing data together with parties from PT MMA. The results of the analysis related to recording merchandise inventory show that PT MMA includes 11% VAT in the inventory acquisition price, this is not in accordance with SAK ETAP. Meanwhile, the results of the analysis related to inventory assessment show that there is a difference in the ending inventory value of Swiss fold and Trypan blue products according to the Company using the FIFO method. This happens because PT MMA recognizes that the initial cost of inventory will follow the most recent cost of goods purchased, while the FIFO method recognizes that the first goods purchased are the first goods sold so that applying the perpetual and FIFO methods will help PT MMA to be able to find out inventory value periodically appropriately based on SAK ETAP.]]>
<![CDATA[Analisis Break Even Point sebagai Perencanaan Laba Jangka Pendek pada UMKM ]]>
<![CDATA[AMANDA, FARIKA]]>;
<![CDATA[Sandrayati]]>;
<![CDATA[Evada Dewata]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 3 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.14699643
<![CDATA[This final report entitled, “Break Even Point Analysis as Short Term Profit Planningfor UMKM ASO," was prepared to complete Diploma III education in the Accounting Department at the Sriwijaya State Polytechnic. The data used to analyze Break Even Point (BEP) includes sales recapitulation, raw material costs, and price data for the first three years of production, namely 2021, 2022, and 2023. Based on the information and data obtained, it is concluded that UMKM ASO have not grouped costs allocated into fixed costs and variable costs. As a result, the company is unable to reach the break-even point and Margin of Safety (MoS) which is needed as a tool in making the right decisions for the company's future development.]]>
<![CDATA[DESAIN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BERBASIS MICROSOFT ACCESS PADA APOTEK BERLIAN KABUPATEN MUARA ENIM ]]>
<![CDATA[Getrin Putri Ramadana]]>;
<![CDATA[Evada Dewata]]>;
<![CDATA[Yuli Antina Aryani]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 3 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.17310636
<![CDATA[Penelitian ini bertujuan untuk merancang Sistem Informasi Akuntansi Persediaan pada Apotek Berlian Kabupaten Muara Enim dengan menggunakan Aplikasi Berbasis Microsoft Access. Penilaian persediaan di Apotek Berlian masih manual menggunakan kartu stok yang menyebabkan beberapa kendala seperti kehilangan dokumen kartu stok, kerusakan dokumen, dan sulit dalam pemantauan stok. Untuk mengatasi permasalahan ini penulis mengusulkan Desain Sistem Inormasi Akuntansi Persediaan dengan metode perancangan metode System Development Life Cycle (SDLC). Aplikasi ini akan menghasilkan output berupa Laporan Kartu Stok, Laporan Data Transaksi, Laporan Data Persediaan. Aplikasi yang didesain dapat menghasilkan laporan persediaan secara otomatis sehingga mempermudah proses pencatatan, mengurangi resiko kehilangan dokumen, serta dapat mempercepat pemantauan stok obat. Oleh karena itu, sistem informasi akuntansi persediaan berbasis Microsoft Access dapat menjadi solusi efektif dan efisien dalam pengelolaan persediaan di Apotek Berlian Kabupaten Muara Enim. Kata kunci: Sistem Informasi Akuntansi, Persediaan, Microsoft Access]]>
