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All Journal Eksistansi IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Proaksi Jurnal Riset Terapan Akuntansi Jurnal Terapan Manajemen dan Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Indonesian Journal of Applied Accounting and Finance Matriks Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Student Research Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies
Kartika Rachma Sari
Politeknik Negeri Sriwijaya
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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Journal : Eksistansi

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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

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Abstract

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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Abstract

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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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 Adinda Annisa Avariza Aura Putri Syahrani Bella Rahma Sary Darul Amri Dewanti Citra Arimbi Ditiya Jumaya Eka Jumarni Fithri Fildzah Rahmah Satirah Fitri Angreini Hanina Sari Henny Yulsiati Hilda Salsabila Husin, Farida Indriani Indah Astuti Jovan Febriantoko Kartini binti Che Ibrahim Lambok Vera Riama Pangaribuan Mardiana Ayu Lestari 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 Sabin Prastio Sandrayati Selimarsela 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