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All Journal Eksistansi IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Riset Terapan Akuntansi Jurnal Terapan Manajemen dan Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Economic Reviews Journal Indonesian Journal of Applied Accounting and Finance Matriks The Es Accounting and Finance Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Student Research Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Kartika Rachma Sari

Politeknik Negeri Sriwijaya

Author-ID : 3186390

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Neuroscience Social Sciences

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PENGAMBILAN KEPUTUSAN ATAS PESANAN KHUSUS BERDASARKAN PERHITUNGAN BIAYA RELEVAN Nurkhaliza Richsandianti; Sunanto Sunanto; Kartika Rachma Sari
EKSISTANSI Vol. 10 No. 01 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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

This study aims to analyze the relevant cost calculations for special orders for products, the 2017 farewell medal, the 2018 award statue, and the 2019 aklirik plaque. The problem that occurs is that the company does not properly classify production costs. The company also has not included electricity expense, building rent expense, and depreciation expense in the cost of production. The company also has not calculated relevant costs, which resulted in the management being incorrect in making decisions. To solve the above problems, the authors conducted a classification analysis of raw materials, labor, and factory overhead costs. The author also calculates relevant costs using differential analysis to determine whether management's decision to reject or accept orders is correct. Based on the analysis of the above problems, it is concluded that the company's decision to accept special orders is right for receiving orders

KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA PALEMBANG: DARI ASPEK SISTEM PENGENDALIAN INTERNAL Fildzah Rahmah Satirah; Rita Martini; Nurhasanah Nurhasanah; Kartini binti Che Ibrahim; Kartika Rachman Sari; Farida Husin
EKSISTANSI Vol. 11 No. 01 (2022): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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The internal control system is one of the variables that can help to improve the quality of government financial statement data (SPI). The purpose of this study is to see how the internal control mechanism at Palembang City's Regional Secretariat affects the quality of financial reports. The responses to the distributed questionnaires are collected, and data processing begins. Staff from the Palembang City Regional Secretariat's twelve sectors were polled. Sixty people responded to the survey, and sixty of them provided feedback. Linear regression was used as an analytical tool. The study's findings show that internal control has a favorable and significant impact on financial statement information quality

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

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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

PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PT. BANK MUAMALAT INDONESIA Yevi Dwitayanti Rosy Armaini KArtika Rachma Sari
JURNAL RISET TERAPAN AKUNTANSI Vol. 2 No. 2 (2018): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3839945

Konsep Corporate Social Responsibility (CSR) mulai berkembang di ekonomi syariah. Hal ini terbukti semakin banyak perusahaan-perusahaan yang menerapkan prinsip-prinsip syariah disetiap kegiatan bisnisnya yang diharapkan perusahaan tersebut dapat melakukan tanggung jawab sosial perusahaan secara islami. Terkait dengan adanya kebutuhan mengenaipengungkapan tanggung jawab sosial di perbankan syariah, saat ini marak diperbincangkan mengenai Islamic Social Reporting (ISR). Islamic Social Reporting (ISR) diyakini dapat menjadi langkah awal dalam hal standar pengungkapan Corporate Social Responsibility(CSR) yang sesuai dengan perspektif Islam. Sebagai bank syariah pertama di Indonesia, sudah selayaknya PT. Bank Muamalat Indonesia dalam menjalankan fungsi sosialnya juga harusmelakukan pengungkapan sosial dalam menyusun laporan keuangannya. Penelitian ini penting untuk dilakukan dalam upaya membuktikan secara empiris pengaruh ukuran perusahaan (size) terhadap pengungkapan Islamic Social Reporting (ISR). Sampel yang akan digunakan dalampenelitian adalah PT. Bank Muamalat Indonesia dengan periode pengamatan tahun 2013-2016. Alat analisis yang akan digunakan adalah analisis Regresi Linier Sederhana dengan menggunakan program SPSS (Statistical Package for Social Science) Versi 20. Hasilpenelitian menunjukkan bahwa ukuran perusahaan (size) berpengaruh terhadap Islamic SocialReporting (ISR) pada PT. Bank Muamalat Indonesia.

Belanja Daerah Provinsi Sumatera Selatan: Ditinjau dari Pendapatan Daerah dan Pembiayaan Rita Martini; Kartika Rachma Sari; Zaliah Zaliah
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.5573952

Penelitian ini bertujuan mengetahui pengaruh Dana Bagi Hasil (DBH), penerimaan pembiayaan, pengeluaran pembiayaan, dan hasil pengelolaan kekayaan daerah yang dipisahkan terhadap belanja daerah. Data sekunder diperoleh dari website Direktorat Jenderal Perimbangan Keuangan selama 4 periode, sedangkan data cross sectionnya adalah 14 kabupaten dan kota di provinsi Sumatera Selatan. Teknik analisis yang digunakan uji regresi linear berganda. DBH, penerimaan pembiayaan, pengeluaran pembiayaan dan hasil pengelolaan kekayaan daerah yang dipisahkan, secara simultan berpengaruh positif dan signifikan terhadap belanja daerah dengan kontribusi sebesar 73,10%. Secara parsial, hanya pengeluaran pembiayaan yang tidak berpengaruh terhadap belanja daerah. Penetapan kebijakan dalam penggunaan anggaran belanja daerah harus mempetimbangkan pendapatan daerah dan pembiayaan kabupaten dan kota di provinsi Sumatera Selatan. Pemerintah diharapkan mampu mengoptimalkan potensi daerah yang ada agar tidak terlau bergantung pada dana perimbangan salah satunya DBH dari pemerintah pusat.

Return on Investment in Mining Companies: Intellectual Capital Aspect Rita Martini; Sulaiman Sulaiman; Maria Maria; Kartika Rachma Sari; Lambok Vera Riama Pangaribuan; Hanina Sari
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 1 (2018): Volume 4 Number 1 (2018)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v4i1.664

This research to know the relationship between intellectual capital and financial performance as measured by return on investment (ROI) using financial statement data for the period 2012-2016 from mining companies listed in the Indonesia Stock Exchange (IDX). The measurement model Intellectual Capital use Pulic’s model with Value Added Intellectual Coefficient, which are a component of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA). The analysis used was multiple linear regression. The results of the hypothesis test showed that VACA, VAHU and STVA together significantly effect to ROI. The results showed, STVA and VACA significant effect to ROI, while variable VAHU no significant impact to ROI because it being economic downturn that led to the mining business become lethargic. Further research can add a number of samples or a longer period because the result of this research is limited only 6mining companies into the samples, so that future studies can provide a more perfect. Suggested to reexamine variables during stable economic condition to prove the possibility result which different with this research.

Penatausahaan Aset Tetap untuk Akuntabilitas Publik Pemerintah Kota Palembang Rita Martini; Dewanti Citra Arimbi; Kartika Rachma Sari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 2 (2020)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

AbstractThis research analyzes the effect of fixed asset administration on public accountability in the Regional Apparatus Organization of Palembang. This study analyzes the administration of fixed assets based on Permendagri Number 19 of 2016, including bookkeeping, inventory and reporting. Public accountability is assessed from the accountability of policies, programs, processes, honesty and law.Hypothesis testing was done by multiple linear analysis models Research results are the inventory and reporting has a positiveand significant influence while bookkeeping does not affect public accountability, and simultaneously has a significant effectAbstrakPenelitian ini bertujuan menganalisis pengaruh penatausahaan asset tetap terhadap akuntabilitas publik padaOrganisasi Perangkat Daerah (OPD) di Kota Palembang. Penelitian ini menganalisis penatausahaan asset tetap, meliputi pembukuan, inventarisasi dan pelaporan. Akuntabilitas publik dikaji dari akuntabilitas kebijakan, program, proses, serta kejujuran dan hukum Pengujian hipotesis dilakukan dengan model analisis linear berganda.Penelitian menghasilkan inventarisasi dan pelaporanberpengaruh, tetapi pembukuantidak berpengaruh, terhadap akuntabilitas publik pemerintah Kota Palembang,dan secara bersama-sama mempengaruhi akuntabilitas publik.

The The Effect of Regional Income and Financing on Regency/City Capital Expenditures in South Sumatera Province Fitri Angreini; Kartika Rachma Sari; Yevi Dwitayanti
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

This study examines the effect of income and financing on district/city capital expenditures in South Sumatra Province from 2018 to 2020. Researchers used secondary data from the website of the Directorate General of Fiscal Balance and the Supreme Audit Agency of South Sumatra Province. Thirty samples used in this study were determined by purposive sampling. Multiple linear regression and descriptive statistics were used to test the data using SPSS. Based on the results of the study, it can be said that partially PAD and transfer income have an effect on capital expenditure, while other legitimate regional income, financing receipts, and financing expenditures have no effect on capital expenditure. Simultaneously, PAD, transfer revenue, other legitimate regional revenues, financing receipts, and financing expenditures have a positive and significant effect on capital expenditures.

Pengaruh Etika, Pengalaman, Kompetensi, dan Independensi Terhadap Skeptisisme Profesional Auditor Rizky Anugra Putri; Kartika Rachma Sari; Yevi Dwitayanti
Matriks Jurnal Sosial dan Sains Vol. 4 No. 1 (2022): Matriks: Jurnal Sosial dan Sains
Publisher : Sekolah Tinggi Agama Islam Kuningan

Kasus kegagalan perusahaan yang melibatkan auditor masih marak terjadi, hal tersebut disebabkan oleh tingkat skeptis auditor yang rendah. Penelitian ini bertujuan untuk melihat pengaruh Etika, Pengalaman, Kompetensi, dan Independensi terhadap Skeptisisme Profesional Auditor. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dengan menyebarkan secara langsung kuesioner yang telah diuji. Populasi dalam penelitian ini adalah auditor pada Kantor Akuntan Publik yang berada di wilayah Kota Palembang. Pengambilan Sampel dalam penelitian ini menggunakan teknik purposive sampling dengan kriteria auditor yang pernah terlibat langsung dalam proses pengauditan dan memiliki pengalaman minimal satu tahun. Model analisis yang digunakan adalah Analisis Linier Berganda yang menggunakan bantuan program SPSS 25. Dari proses pengolahan data, diketahui bahwa secara parsial etika, pengalaman, kompetensi, dan Independensi memiliki pengaruh yang positif dan signifikan terhadap Skeptisisme Profesional Auditor, kemudian secara simultan keempat variabel tersebut memiliki pengaruh yang positif dan signifikan terhadap Skeptisisme Profesional Auditor.

Impact of the Village Fund Policy on Community Economic Empowerment during the Covid-19 Pandemic Rita Martini; Zulkifli Zulkifli; Sulaiman Sulaiman; Kartika Rachma Sari; Sukmini Hartati; Tri Anggun Pratiwi
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 6 No 2 (2023): March 2023
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v6i2.2169

Purpose: The goal of this study is to determine the effectiveness of village budget policies in community economic empowerment during the Covid-19 pandemic by analyzing the implementation of village funds. Design/methodology/approach: The data was analyzed using qualitative descriptive analysis with village leaders and officials. Findings: According to the findings of this study, the implementation of the village fund policy in Pangkul village during the Covid-19 period went off without a hitch. The allocation of village fund budgets in empowering economic communities in Pangkul village was quite effective. People in Pangkul Village were educated on the Covid-19 pandemic. Practical implications: Pangkul Village has also developed a new program, namely a resilient village, in order to keep its community stable and maintained in the face of the Covid-19 pandemic. Paper type: Research paper

Co-Authors Aura Putri Syahrani Balqizia Shafa Shabira Darul Amri Desi Indriasari Dewanti Citra Arimbi Ditiya Jumaya Eka Jumarni Fithri Fildzah Rahmah Satirah Fitri Angreini Hanina Sari Husin, Farida Kartini binti Che Ibrahim Lambok Vera Riama Pangaribuan Masnoni Muhamad Gusti Farhan Muhammad Husni Mubarok Mutiara Rizki Agustina Harahap Nella Zhafirah Nurdiah Anjas Kesuma NURHASANAH & MARIA Nurhasanah Nurhasanah Nurkhaliza Richsandianti Riski Ayuni Rizky Anugra Putri Rosy Armaini Sandrayati Sandrayati SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Sri Zainab Rahayu Sukmini Hartati Sulaiman Sulaiman Sulaiman Sulaiman Sunanto Sunanto Syukma Indah Nur Khofifah Tri Anggun Pratiwi Yevi Dwitayanti Yuli Antina Aryani Zaliah Zaliah Zulkifli Zulkifli

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