Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Eksistansi
Nurdiah Anjas Kesuma
Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PROSEDUR AUDIT ATAS LAPORAN REALISASI ANGGARAN (LRA) Nurdiah Anjas Kesuma; Muhammad Ilham Ismail; Dina Ristika; Widhah Raihanah; Muhammad Fauzan Ahnaf
EKSISTANSI Vol. 10 No. 02 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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

Abstract

The purpose of this study is to determine the audit procedures at public accounting firms in Palembang which is Kantor Akuntan Publik Drs. H. Suparman, Ak to the standard it supposed to use which is International Standard on Auditing or best known as ISA. The type of data used in this research is qualitative. The results show that the audit procedures in Kantor Akuntan Publik Drs. H. Suparman, Ak has been appropriate to ISA as its standard.
ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH DAN IMPLIKASINYA TERHADAP KEMANDIRIAN KEUANGAN DAERAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Nurdiah Anjas Kesuma; Kartika Rachma Sari; Darul Amri; Masnoni Masnoni
EKSISTANSI Vol. 11 No. 01 (2022): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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

Abstract

This study aims to examine the effect of Regional Original Income (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) on Regional Expenditures, see if there is a Flypaper Effect on Regional Expenditures, and its implications for the Level of Regency/City Regional Financial Independence. in South Sumatra Province in 2015-2019. The data used in this study is the Budget Realization Report (LRA) in the District / City Government Financial Statements of South Sumatra Province. The population of this research is LRA in 17 regencies/cities in South Sumatra Province for the 2015-2019 Fiscal Year using the saturated sampling method and 85 units of observation. The results show that PAD has a significant effect on Regional Expenditures, DAU have a significant effect on Regional Expenditures, DAK have no and no significant effect on Regional Expenditures, PAD, DAU, and DAK simultaneously have an effect on Regional Expenditures, PAD, DAU, DAK, and Regional Expenditures affect the Level of Regional Financial Independence, and the occurrence of the Flypaper Effect on Regional Expenditures in the Regency/City of South Sumatra Province
Co-Authors Darul Amri Dina Ristika Kartika Rachma Sari Masnoni Muhammad Fauzan Ahnaf Muhammad Ilham Ismail Widhah Raihanah