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All Journal Eksistansi Jurnal Riset Terapan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Penamas: Journal of Community Service West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN
Politeknik Negeri Sriwijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Analyzing the Impact of Regional Assets, Dependency, and Debt Financial Ratio on Transparency of Financial Reporting though Online Platforms in Indonesia Desrina Desrina; Siska Aprianti; Yevi Dwitayanti
West Science Journal Economic and Entrepreneurship Vol. 2 No. 04 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i04.1242

Abstract

Penelitian ini bertujuan untuk menyelidiki secara empiris faktor-faktor yang mempengaruhi pelaporan keuangan internet di Indonesia. variabel independen dalam penelitian ini meliputi Regional Wealth, Regional Dependency, dan Leverage, sedangkan variabel dependen adalah Internet Financial Reporting (IFR). Sampel terdiri dari laporan keuangan dari pemerintah daerah di Indonesia antara tahun 2018 dan 2022. Data yang digunakan adalah data sekunder yang bersumber dari Badan Pemeriksa Keuangan Indonesia dan Badan Pusat Statistik Indonesia. Analisis regresi logistik akan dilakukan dengan menggunakan SPSS versi 25. Hasil penelitian ini mengungkapkan bahwa Aset Daerah tidak memiliki pengaruh yang signifikan terhadap Pelaporan Keuangan Internet, di mana Ketergantungan Daerah dan Rasio Pembiayaan Utang memang berdampak pada Pelaporan Keuangan Internet di pemerintah provinsi Indonesia.
Pengaruh Pendapatan Asli Daerah, Tax Effort, Dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Pemerintah Daerah Kabupaten dan Kota Di Sumatera Selatan Tahun 2019-2023 Lisa Septiani; Sri Hartaty; Devi Febrianti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.8925

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah, tax effort, dan belanja modal terhadap tingkat kemandirian keuangan pemerintah daerah kabupaten dan kota di Sumatera Selatan tahun 2019-2023. Data penelitian menggunakan data sekunder dengan pendekatan kuantitatif. Data penelitian ini diperoleh dari Laporan Hasil Pemeriksaan (LHP) atas Laporan Keuangan Pemerintah Daerah (LKPD). Jumlah sampel sebanyak 11 Kabupaten dan Kota di Provinsi Sumatera Selatan dengan total pengamatan 55 LHP LKPD periode tahun 2019-2023. Teknik analisis yang digunakan adalah analisis data panel dengan bantuan sofware Eviews 12. Hasil penelitian ini menunjukkan bahwa: (1) Pendapatan Asli Daerah berpengaruh terhadap tingkat kemandirian, (2) Tax Effort tidak berpengaruh terhadap tingkat kemandirian, (3) Belanja Modal tidak berpengaruh terhadap tingkat kemandirian (4) Pendapatan Asli Daerah, Tax Effort, dan Belanja Modal secara simultan berpengaruh terhadap tingkat kemandirian.            
Faktor-Faktor yang Mempengaruhi Alokasi Belanja Modal pada Provinsi di Pulau Sumatera Azzah Oktapania; Zulkifli Zulkifli; Siska Aprianti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.4878

Abstract

This study is intended to examine the effect of the Degree of Fiscal Decentralization, Regional Financial Dependence, PAD Effectiveness, and SiLPA Financing Level on Capital Expenditure Allocation in Provinces on the Island of Sumatra during the period 2019 to 2023 with the official website of the Supreme Audit Agency of the Republic of Indonesia which is the main source of secondary data collection in this study. and multiple regression methods with Eviews 13. Based on the results of partial analysis, the variables of the degree of fiscal decentralization and regional financial dependence have a significant positive effect on the allocation of expenditure in the Province on the Island of Sumatra. In contrast, the variable effectiveness of PAD and the level of SiLPA financing on the allocation of capital expenditure in the Province on the Island of Sumatra. Simultaneous test results indicate that the four variables affect the allocation of capital expenditure. This finding indicates that an increase in the effectiveness of PAD and the level of SiLPA financing does not always lead to an increase in the allocation of capital expenditure if the provincial government on the island of Sumatra cannot manage the APBD budget properly.
Pengaruh Integritas, Independensi dan Kompetensi Auditor Inspektorat Provinsi Sumatera Selatan Dalam Mendeteksi Fraud Fharadhiba Fharadhiba; Siska Aprianti; Indra Satriawan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5363

Abstract

This study aims to examine the impact of auditor independence, competence, and integrity on the Inspectorate of South Sumatra Province's capacity to identify fraud. In Indonesia, fraud especially corruption is a major issue that causes large financial losses as well as a decline in public confidence. 57 auditors and Regional Government Supervisors (PPUPD) were given questionnaires to complete in order to gather primary data for this study, which employs a quantitative approach using the Explanatory Research technique. Using SPSS version 29 software, multiple linear regression tests and traditional assumption tests were used to analyze the data. The findings indicate that while independence and competence have a favorable and substantial impact on fraud detection, integrity has no discernible effect on these skills. On the other hand, fraud detection capacities are significantly impacted by all three factors (competence, independence, and integrity) at the same time. By enhancing auditor independence and competency, these findings should give the Inspectorate of South Sumatra Province important insights on how to improve internal supervision efficacy.
Faktor-Faktor Keuangan yang Mempengaruhi Internet Financial Reporting pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan Nadia Amanda; Siska Aprianti; Yevi Dwitayanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.5068

Abstract

Internet Financial Reporting (IFR) may be a instrument for uncovering government money related reports by means of the web or websites possessed by neighborhood governments. Distribution of government monetary reports by means of e-Government is known as Web Monetary Announcing (IFR). The government employments the web to publish its budgetary reports as one step to extend straightforwardness. By giving get to to the open, the government looks for to appear the open how its funds are overseen. Past considers have found that the straightforwardness of neighborhood government budgetary reports is frequently impacted by the money related conditions of the locale. In this consider, IFR is measured utilizing the factors use and budgetary reliance. Board information for this think about were gotten from inspected territorial money related reports from 17 districts/cities in South Sumatra Area in 2018-2022 with a add up to investigate test of 85. Testing utilizing the SPSS 29 program. The test comes about concluded that use had an impact on web budgetary announcing, whereas budgetary reliance had no impact on  internet financial reporting (IFR).
Faktor-faktor yang Mempengaruhi Kualitas Pengelolaan Barang Milik Daerah pada Pemerintah Kota Palembang Putri Meidiana Sari; Maria; Siska Aprianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.5129

Abstract

This reiseiarch aims to analyzei thei influeincei of apparatus compeiteincy, information systeims (SIMDA-BMD) and goveirnancei on thei quality of reigional propeirty manageimeint in thei Paleimbang City Goveirnmeint. This reiseiarch useis primary data from a queistionnairei distributeid to 32 Reigional Apparatus Organizations in thei City of Paleimbang. Thei numbeir of sampleis takein in this reiseiarch was 96 reispondeints. Sampleis weirei takein using purposivei sampling teichniquei. Thei analysis teichniquei useid is multiplei lineiar reigreission using SPSS veirsion 27 softwarei. Thei reisults of this reiseiarch providei partial or simultaneious eivideincei. apparatus compeiteincy, information systeims (SIMDA-BMD), and goveirnancei havei a positivei and significant influeincei. Simultaneiously theisei threiei factors contributeid 68.2%. Keywords: Apparatus Compeiteincei, Information Systeims (SIMDA-BMD), Goveirnancei
Pusat dan Periphery: Pengaruh Pendapatan Daerah, Belanja Modal, Belanja Pegawai terhadap Akuntabilitas Pelaporan Keuangan Pemerintah Daerah Kabupaten/Kota Di Provinsi Sumatera Selatan Adelia Putri Yulna; Nelly Masnila; Sri Hartaty
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.6495

Abstract

The purpose of the study was to test and analyze the effect of local revenue, capital expenditure, employee expenditure on the accountability of financial reporting of district/ city local governments in South Sumatra Province during the period 2013-2022. The data used in this study are secondary data with a research sample of 15 regencies / cities in South Sumatra Province. This study uses quantitative analysis techniques with panel data regression analysis tools. The results of this study (1) Regional income, capital expenditure and employee expenditure have a positive and significant effect on the Accountability of Regional Financial Statements (2) Regional income, capital expenditure and employee expenditure simultaneously affect the Accountability of Regional Financial Statements. Keywords: Regional Revenue, Capital Expenditure, Employee Expenditure
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Belanja Modal dan Sisa Lebih Pembiayaan Anggaran Terhadap Kinerja Keuangan pada Provinsi di Pulau Sumatera Aisyah A Zzahra; Henny Yulsiati; Siska Aprianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9121

Abstract

This study aims to “determine the effect of local revenue, balancing funds, capital expenditure and budget financing surplus on financial performance in Provinces on the Island of Sumatra. This study is a quantitative study using secondary data obtained from the official website www.bpk.go.id. The population in this study were 10 Provinces on the Island of Sumatra with a total sample of 50. The selection of this research sample used the saturated sample technique found in Non-Probability Sampling. This study uses descriptive statistical analysis tools, selection of panel data regression models and classical assumption tests with Eviews 12 and Microsoft Excel. Based on the results of the study, it is known that partially Local Revenue and Balancing Funds have a significant effect on Financial Performance. Conversely, Capital Expenditure and Budget Financing Surplus do not affect Financial Performance in Provinces on the Island of Sumatra.”
Pengaruh Kekayaan Daerah, Dana Perimbangan, dan Belanja Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Selatan Bambang Cahyadi; Sukmini Hartati; Sri Hartaty
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9673

Abstract

This study aims to analyze the influence of Regional Wealth, Revenue Sharing Funds (Dana Perimbangan), and Regional Expenditures on the Financial Performance of Local Governments in Regencies/Cities within South Sumatra Province. This research adopts a quantitative approach using secondary data obtained from the budget realization reports (APBD) of 17 regencies/cities during the period from 2020 to 2023. The population in this study includes all local governments in South Sumatra Province, and the sampling technique used is a saturated sample, in which all members of the population are used as the research sample. The analytical method employed is multiple linear regression with the assistance of SPSS software. The results of the study indicate that Regional Wealth has a positive and significant effect on Local Government Financial Performance, while Revenue Sharing Funds have a negative and significant effect. Meanwhile, Regional Expenditures do not have a significant influence on Financial Performance. Simultaneously, all three independent variables significantly influence the Financial Performance of Local Governments. These findings suggest that optimizing Local Own-Source Revenue and managing transfer funds and regional expenditures efficiently are key factors in improving fiscal performance at the regional level.
Analisis return on investment: Edukasi literasi keuangan pemasaran digital bagi UMKM Cakebytri di Kota Palembang Meilinda Dwi Anugrah; Ulfah Tika Saputri; Edy Firza; Zulkifli Zulkifli; Siska Aprianti
Penamas: Journal of Community Service Vol. 6 No. 2 (2026): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v6i2.3093

Abstract

This community service activity aimed to improve digital marketing and financial literacy among Cakebytri MSMEs in Palembang City by applying Return on Investment (ROI) analysis. The activity was carried out in three stages: preparation, education, and evaluation, using interactive materials on digital marketing and ROI calculation simulations based on simple data and actual business data. The results showed an improvement in participants’ understanding, as indicated by an increase in the average pre-test score from 60 to 85 in the post-test, representing a 41.67% improvement. Participants were also able to calculate and interpret ROI independently. The analysis showed that all advertising platforms generated positive ROI, with TikTok Ads as the most optimal platform, followed by Instagram Ads and Facebook Ads. As a follow-up, the partner was encouraged to use a simple recording format and evaluate ROI regularly at the end of each digital advertising period. This activity contributes to strengthening financial literacy, improving the efficiency of marketing budgets, and supporting data-driven decision-making for business sustainability.
Co-Authors Adelia Putri Yulna Aisyah A Zzahra Anggeraini Oktarida Azzah Oktapania Bainil Yulina Bambang Cahyadi Dafina Rahmadani Desrina Desrina Devi Febrianti Ditiya Jumaya Edy Firza Faridah Faridah Fharadhiba Fharadhiba Henny Yulsiati Indah Wati Indra Satriawan Kartika Rachma Sari Lestavira Finakesti Lisa Septiani Loso Judijanto Maria Meilinda Dwi Anugrah Nadia Amanda Nelly Masnila Putri Meidiana Sari Rizky Nofatriani Rosy Armaini Sukmini Hartati Sulaiman Efendi Siregar Sulaiman Sulaiman Ulfah Tika Saputri Yevi Dwitayanti Zulkifli Zulkifli