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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 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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Perancangan Sistem Informasi Akuntansi Penggajian dan Pengupahan pada PT Sugih Rahayu Bahagia Emilia, Jesika; Rosy Armaini; Yevi Dwitayanti; Anadia Izdhaharra
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 1 (2026): 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.18245166

Abstract

Kegiatan ini bertujuan merancang sistem informasi akuntansi penggajian dan pengupahan berbasis Microsoft Visual basic pada PT Sugih Rahayu Bahagia, guna mengatasi permasalahan sistem manual yang berisiko terhadap kesalahan perhitungan, keterlambatan pembayaran, dan inefisiensi pengelolaan data. Metode pengumpulan data dilakukan melalui observasi dan wawancara langsung dengan pihak perusahaan. Sistem yang dikembangkan mencakup enam tabel utama dan beberapa form interaktif seperti form data karyawan, absensi, transaksi gaji, serta slip gaji dan upah. Hasil pengujian menunjukkan sistem mampu melakukan perhitungan otomatis berdasarkan data jabatan dan kehadiran, menyimpan data secara terstruktur, serta menghasilkan laporan secara cepat dan akurat. Kesimpulannya, sistem ini meningkatkan efisiensi, akurasi, dan transparansi proses penggajian. Disarankan agar perusahaan melakukan pelatihan pengguna dan pengembangan sistem lebih lanjut, seperti integrasi dengan teknologi biometrik dan fitur pajak otomatis.
THE INFLUENCE OF ASSET MANAGEMENT ON OPTIMIZING THE UTILIZATION OF FIXED ASSETS IN THE PALEMBANG CITY GOVERNMENT Jannah, Miftahul; Martini, Rita; Armaini, Rosy
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.746

Abstract

The main objective of this study is to explore and evaluate the impact of asset inventory, assessment, supervision, and control on enhancing the efficiency of fixed asset utilization in the administrative setup of Palembang city. The research was conducted within the premises of Palembang City Government with the involvement of a total of 40 individuals. The selection of participants was based on their relevance to the study objectives and the data obtained from them was analyzed using SEM PLS Structural Equation Modeling technique. The analysis was carried out through the utilization of the SmartPLS 4.0 software application. The outcomes of the investigation suggest that effective management practices related to asset inventory, assessment, supervision, and control can lead to significant enhancements in the effective utilization of fixed assets within the administrative framework of Palembang.
Pengaruh Ukuran Pemerintah Daerah, Leverage, Belanja Modal dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Selatan Rifdah Aisyah; Rosy Armaini; Yevi Dwitayanti
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.v12i1.4848

Abstract

This study aims to explore the impact of Local Government Size, Leverage, Capital Expenditure, and Balance Fund on the Financial Performance of Regency and City Governments within South Sumatra Province. The analysis is based on secondary data sourced from audit reports issued by the BPK RI.The study included all districts and cities within the province, employing a saturated sampling method. Data were gathered through documentation and analyzed using panel data regression techniques. The results revealed that Local Government Size significantly and positively affects financial performance, while Leverage also shows a positive association. In contrast, Capital Expenditure demonstrates no measurable influence, and Balance Fund exhibits a significant negative effect. Taken together, these four independent variables collectively contribute a meaningful impact on the financial performance of local government.
Pengaruh Rasio Solvabilitas Anggaran dan Kemandirian Keuangan terhadap Financial Distress Answella Ayu Ramadhana; Rosy Armaini; Indriani Indah Astuti
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.v12i1.5630

Abstract

This study aims to examine the effect of budgetary solvency ratio and financial independence on financial distress in provincial governments of Indonesia during the 2019–2023 period. This research employs a quantitative method with a sample of 34 provinces in Indonesia selected through purposive sampling based on the availability of complete budget realization reports. Data analysis was conducted using EViews version 12 through panel data regression techniques. The novelty of this research lies in its modified measurement approach, where the budgetary solvency ratio is calculated by excluding Special Allocation Funds (DAK) from revenues and adjusting capital expenditure from total expenditure. Financial distress is measured in accordance with Law Number 1 of 2022 using the proportion of capital expenditure to non-transfer regional expenditure. The results reveal that both budgetary solvency ratio and financial independence have a significant positive effect on financial distress. These findings indicate that higher budgetary solvency and financial independence increase the likelihood of financial distress in provincial governments. The study provides practical implications for local governments in maintaining accountable and stable budget structures while contributing to academic literature through an innovative measurement approach aligned with current regulations.
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.
Pengaruh Pengelolaan dan Pemanfaatan Sarana Prasarana Terhadap Efektivitas Kerja Pegawai Badan Pemeriksa Keuangan M. Falih Windi Iqram Nugroho; Firmansyah; Rosy Armaini
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.v7i10.9144

Abstract

The purpose of this study is to examine how the management and use of facilities and infrastructure affects the productivity of workers at the Audit Board of the Republic of Indonesia (BPK) Representative Office of South Sumatra Province. Thirty respondents make up the study's population. Employees of the BPK Representative Office of South Sumatra were given questionnaires as part of the quantitative survey research methodology. Multiple linear regression was used to examine the data using the SPSS software. The findings of the partial test demonstrate that infrastructure and facilities management significantly and favorably affects employee productivity. Similarly, the efficacy of employees' work is positively and significantly impacted by the use of infrastructure and amenities. The findings of the simultaneous test show that employee job effectiveness is positively and significantly impacted by both facility and infrastructure management and usage.
Co-Authors Aladin Aladin Alfia Suharni Anadia Izdhaharra Anggraini, Mita Dwi Anisah Adiva Utami Annisa, Rahmi Nur Answella Ayu Ramadhana Ariel, M. Ariel Febrian Aulia, Audy Vika Bakti Setyadi Debi Sintia Desyandri Desyandri Djuniar, Lis Dona, Dwi Zarima Dwi Putri, Silvani Emilia, Jesika endah widyastuti Evada Dewata Evada Dewata dewata Faridah Febriantoko, Jovan Firmansyah Fitria Handayani Harry Yulvian Hartati, Sukmini Hendri Gunawan Indah Purnama, Beauty Indra Satriawan Indriani Indah Astuti Indriasari, Desi Karina Ultra Meza Kartika Rachma Sari Kartika Rachma Sari Kartika Rachma Sari Khairul Umri Kholifa Kholifa Kiagus Zainal Arifin M Husni Mubarok M Thoyib M. Falih Windi Iqram Nugroho M.Thoyib M.Thoyib Maharani, Naila Maria Maria Maria Maria Miftahul Jannah Muhammad Raihan Fadhilsyah Mutiara Rizki Agustina Harahap 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 Rifdah Aisyah 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