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All Journal Eksistansi Jurnal Media Wahana Ekonomika Syntax Literate: Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Jurnal ACSY : Jurnal Accounting Politeknik Sekayu BALANCE Jurnal Akuntansi dan Bisnis Jurnal Proaksi Jurnal Riset Terapan Akuntansi JAF- Journal of Accounting and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Darma Agung Jurnal Syntax Transformation Jurnal Revenue : Jurnal Ilmiah Akuntansi SABURAI INTERNASIONAL JOURNAL OF SOCIAL, SCIENCES, AND DEVELOPMENT (Saburai-IJSSD) Transekonomika : Akuntansi, Bisnis dan Keuangan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Matriks PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi The Es Accounting and Finance Equivalent: Jurnal Ilmiah Sosial Teknik Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Rosy Armaini
Jurusan Akuntansi, Politeknik Negeri Sriwijaya
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Pengaruh Transparansi dan Partisipasi Masyarakat Terhadap Pengelolaan Anggaran Pendapatan dan Belanja Desa Agustina, Ryna; Armaini, Rosy; Indriasari, Desi
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7737

Abstract

Main Purpose - The purpose of this study is to find out and see the influence of transparency and community participation on the Management of the APBDes.Method - The population of this study is 15 villages in North Indralaya District. The sample consisted of 90 respondents who were selected using saturated sampling techniques and using primary data through questionnaires and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM).Main Findings - The results of this study state that all independent variables, namely transparency and community participation, have a positive and significant effect on the Management Management of the APBDes. The higher the transparency and also community participation, the better the Management Management of the APBDes. This emphasizes the importance of open village governance and actively involving the community.Theory and Practical Implications - The implications of this research are considered and referenced for village governments in improving the village fund management system to be more open and involve the communityNovelty - This study uses PLS-SEM, which allows for a more complex and in-depth analysis of the research results but also adds to the understanding of how Transparency and Community Participation collectively affect the Management of Village Revenue and Expenditure Budgets
How Tax Compliance, Audit Quality, and Financial Reporting Quality on Corporate Financial Performance in Manufacturing Companies Dwitayanti, Yevi; Armaini, Rosy
The Es Accounting And Finance Vol. 2 No. 02 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i02.201

Abstract

Within the framework of Indonesian manufacturing enterprises, this study explores the intricate links between tax compliance, audit quality, financial reporting quality, and firm financial performance. Using Structural Equation Modeling with Partial Least Squares (SEM-PLS), a sample of 175 firms was examined. The effect of these variables on financial performance was evaluated using correlation analysis, hypothesis testing, and descriptive statistics. The findings show a strong positive correlation between business financial performance, financial reporting quality, audit quality, and tax compliance. This study adds to the body of knowledge by providing complex insights specific to the Indonesian manufacturing industry. These insights can be used by investors, policy makers, regulators, and firm management to enhance decision-making procedures and promote sustainable financial practices in the sector.
Faktor-Faktor yang Mempengaruhi Belanja Daerah pada Pemerintah Provinsi Indonesia RA. Munawaroh; Evada Dewata; Armaini, Rosy
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.4277

Abstract

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.
Pajak daerah, Retribusi Daerah, dan Dana Alokasi Khusus terhadap Belanja Modal Provinsi Se-sumatera Khairul Umri; Rita Martini; Rosy Armaini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.4878

Abstract

The purpose of this study was to test and analyze the effect of local taxes, local levies, special allocation funds on capital expenditures of the Sumatra provincial government in 2018-2022. Used for 10 provinces in Sumatra. For five years, fifty samples were used. The test analysis methods used are Measurement model evaluation, convergent validity test, significance test, R-square testing and F-square testing. The results of this study indicate that local taxes, local levies, and special allocation funds have a positive effect on capital expenditure.  
IMPLEMENTASI SIA PERSEDIAAN DAN PENJUALAN PADA PT MANTRI PANDITA PALEMBANG MENGGUNAKAN MICROSOFT ACCESS Indah Purnama, Beauty; Armaini, Rosy; Setyadi, Bakti; Indriasari, Desi; Djuniar, Lis; Satriawan, Indra
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 4 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10608143

Abstract

PT Mantri Pandita is a PKM Partner which operates in the general trading sector in the form of selling office stationery, whose inventory and sales recording activities still use a manual system. The PKM Team took the initiative to help Partners by utilizing Microsoft Access, to design an Inventory and Sales Accounting Information System (AIS). Researchers collect technical data by means of observation and interviews. Primary data was obtained directly from the original source, namely the company PT Mantri Pandita, while secondary data was obtained through historical records and reports available in the company archives. This PKM target is to produce a computerized Inventory and Sales AIS, which is expected to help the Partner's warehouse and financial cashier departments in recording their business activities. Keywords: Accounting Information System, Sales&Inventory, Microsoft Access.
PENYUSUNAN LAPORAN KEUANGAN BERBASIS MICROSOFT EXCEL BERDASARKAN SAK EMKM PADA CV MUSI COPIRINDO Dwi Putri, Silvani; Martini, Rita; Armaini, Rosy
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14642301

Abstract

Abstract The writing of this Final Report aims to determine the preparation of financial statements by CV Musi Copirindo based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The data used in the preparation of this final report was obtained from the company through interviews, documentation and literature study. The data used in analyzing the problem is cash expenditure and receipt data, asset data and company equity. The results of the analysis show that CV Musi Copirindo has not recorded transactions in an integrated manner into general / special journals and ledgers and has not presented financial reports based on SAK EMKM. The author suggests that CV Musi Copirindo record all of its business financial transactions in an integrated manner based on Microsoft excel so that it can prepare financial reports in subsequent periods easily and be able to apply the preparation of financial statements based on SAK EMKM.
SOSIALISASI PERANCANGAN SIA PERSEDIAAN BARANG BERBASIS DIGITAL BUSINESS PADA CV ISTANA KOMPUTER Sa’adah, Nur Halimatus; Armaini, Rosy; Hartati, Sri; Widyastuti, Endah
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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

Abstract

CV Istana is a business entity engaged in the sale of computer goods, printers, and computer accessories. Inventory recording is still done manually in this business. The problem that may arise in the business entity is having difficulty when recapitulating, resulting in the physical amount not being in accordance with the amount on the transaction evidence. System development using the warterfall method to produce purchase journals, sales, general journals, ledgers, inventory cards, and profit and loss reports. With this application, it can be presented effectively, efficiently, and accurately so as to help companies in knowing sales data, purchases, and available stock of goods and improving internal control.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PEMBELIAN BERBASIS VBA (VISUAL BASIC FOR APPLICATIONS) PADA APOTIK HIKMAH JAYA Ariel, M. Ariel Febrian; Kartika Rachma Sari; Rosy Armaini
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 3 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17332136

Abstract

Perkembangan teknologi informasi telah mendorong pelaku usaha, termasuk sektor usaha kecil dan menengah (UKM), untuk mengadopsi sistem informasi yang terintegrasi guna mendukung efisiensi operasional. Apotik Hikmah Jaya masih menggunakan pencatatan manual dalam proses pembelian tunai, yang menimbulkan berbagai permasalahan seperti kesalahan pencatatan, keterlambatan laporan, dan kesulitan dalam memantau arus pembelian serta stok barang. Berdasarkan permasalahan tersebut, dilakukan perancangan sistem informasi akuntansi pembelian tunai berbasis Visual Basic for Applications (VBA) yang terintegrasi dengan Microsoft Excel. Tujuan dari penelitian ini adalah untuk merancang sistem yang mampu mencatat transaksi pembelian, mengelola data supplier dan barang, serta menghasilkan laporan pembelian secara otomatis dan terstruktur. Metode pengembangan sistem yang digunakan adalah Waterfall, yang mencakup tahapan analisis, perancangan, pengkodean, pengujian,implementasi. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi di lokasi penelitian. Hasil dari perancangan sistem ini menghasilkan fitur-fitur utama seperti form login, input pembelian, pengelolaan data supplier, pencatatan stok barang, serta rekap laporan pembelian. Sistem ini mampu meningkatkan efisiensi pencatatan transaksi pembelian, mengurangi kesalahan input, dan mempercepat proses pelaporan. Implementasi sistemini diharapkan dapat mendukung pengelolaan administrasi pembelian di Apotik Hikmah Jaya secara lebih efektif, akurat, dan profesional.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI BERBASIS MICROSOFT ACCESS PADA UMKM SONGKET CEK NANI PALEMBANG Aulia, Audy Vika; Rosy Armaini; Jovan Febriantoko; Meilina Veronika Tambunan; Nafira Alifah Agusty
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 4 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17626812

Abstract

Kegiatan ini mempunyai tujuan guna merancang serta mengembangkan sistem informasi akuntansi penjualan tunai yang terkomputerisasi berbasis Microsoft Access pada UMKM Songket Cek Nani Palembang guna mempermudah dalam proses transaksi penjualan. Fitur utama pada perancangan ini meliputi pencatatan kegiatan penjualan dan persediaan secara terkomputerisasi, serta pembuatan laporan penjualan secara otomatis. Metode yang digunakan adalah pengumpulan data primer, wawancara, dan dokumentasi secara langsung di UMKM Songket Cek Nani Palembang. Sistem ini dirancang menggunakan tabel, query, form, dan report. Proses mengembangkan perancangan sistem ke dalam tabel, query, dan form akan menghasilkan suatu output berupa Laporan Penjualan. Sistem informasi akuntansi penjualan tunai dapat memaksimalkan pengelolaan keuangan dalam perusahaan terutama pada penerimaan kas yang bersumber dari penjualan tunai.
Determinan Pencegahan Fraud Pengadaan Barang dan Jasa pada OPD Provinsi Sumatera Selatan Mutiara Rizki Agustina Harahap; Kartika Rachma Sari; Rosy Armaini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (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.v7i1.4992

Abstract

The purpose of this study was to determine the magnitude of the effect of E-Procurement Implementation, Internal Control System and Organizational Commitment on Fraud Prevention of Procurement of Goods and Services at the OPD of South Sumatra Province. Quantitative type. The population is employees at the OPD of South Sumatra Province, totaling 54 employees directly related to the PBMN of the Goods and Services Procurement Subdivision according to Perpres No. 12 of 2021. The sample amounted to 54 people with the Saturated Sampling Method. Using Primary Data collected through Questionnaires Obtained 46 Questionnaire Data can be processed with Multiple Linear Regression Analysis, using the IBM SPSS Statistics Program Version 25. The results of the research that has been carried out can be seen that Partially and Simultaneously E-Procurement Implementation, Internal Control System and Organizational Commitment have a significant positive effect on Fraud Prevention of Procurement of Goods and Services at the OPD of South Sumatra Province.
Co-Authors Agustina, Ryna Aladin Aladin Alfia Suharni Anggraini, Mita Dwi Anisah Adiva Utami Annisa, Rahmi Nur Ariel, M. Ariel Febrian Aulia, Audy Vika Bakti Setyadi Debi Sintia Desyandri Desyandri Djuniar, Lis Dona, Dwi Zarima Dwi Putri, Silvani endah widyastuti Evada Dewata Evada Dewata dewata Faridah Febriantoko, Jovan Firmansyah Fitria Handayani Gunawan, Hendri Gunawan Harry Yulvian Hartati, Sukmini Indah Purnama, Beauty Indra Satriawan Indriasari, Desi Jovan Febriantoko Karina Ultra Meza Kartika Rachma Sari Kartika Rachma Sari Kartika Rachma Sari Khairul Umri Kholifa Kholifa Kiagus Zainal Arifin M Thoyib M. Falih Windi Iqram Nugroho M.Thoyib M.Thoyib Maharani, Naila Maria Maria Maria Maria Meilina Veronika Tambunan Miftahul Jannah Mutiara Rizki Agustina Harahap Nafira Alifah Agusty Nur Halimatus Sa’adah Nurhasanah Nurhasanah Periansya Periansya Putri amelia, Dhea Putri Meilanda Putri Puspita sari RA. Munawaroh Rahmattullah, M. Agung Regita Dwi Cahyani Renji Ananda Putri Rita Martini Rita Martini RIza Wahyudi Sandrayati Sari, Kartika Rachma Sa’adah, Nur Halimatus Silvy Afriayan Lestari SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Sri Hartati Sri Hartaty Sukmini Hartati Susi Ardiani susi ardiani Tiara Kencana Widhah Raihanah widodo, Rahmat Yevi Dwitayanti