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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.
Analisis Efektivitas dan Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah di Indonesia Salsabila Ratu Sindang; Rita Martini; 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.v7i1.4594

Abstract

The aim of this research is to prove and analyze how much the contribution and effectiveness of revenues from the components of Regional Original Income (PAD) to PAD in Indonesia influence each other, both partially and simultaneously. The data used are Regional Government Financial Reports from 34 provinces during the 2018-2022 fiscal year. The analytical methods used are effectiveness analysis, contribution analysis, and structural equation modeling (SEM) with partial least squares (PLS). The research results show that the effectiveness of regional taxes is quite effective while regional levies are less effective. Hypothesis testing shows that regional taxes have a strong influence on PAD and regional levies have a small influence. All variables showed a significant relationship with PAD. Simultaneously, the R2 value of 0.975 shows a strong influence on PAD.
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 Kinerja Keuangan Terhadap Belanja Modal Pemerintah Daerah Kota di Sumatera Novrianto Ramadhani; Sandrayati; Rosy Armaini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): 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.v8i1.9018

Abstract

Law No. 1 of 2022 mandates that capital expenditure allocation must be at least 40% of regional expenditure. Regional autonomy provides space for local governments to independently manage their finances. However, major cities in Sumatra still allocate a relatively small portion to capital expenditure. This research adopts a quantitative approach, utilizing secondary data extracted from regional government financial statements spanning the years 2019 to 2023. The findings reveal that fiscal autonomy at the regional level exerts a positively correlated and statistically significant influence on capital spending, while effectiveness has a negative and significant effect on capital expenditure. Meanwhile, the degree of contribution from Regional-Owned Enterprises (BUMD) does not affect capital expenditure. Collectively, the independent variables influence capital expenditure. Increasing regional financial independence encourages capital expenditure, but higher effectiveness leads to a decrease in capital expenditure. The suboptimal contribution of BUMD is attributed to less optimal management. Local governments are advised to optimize local revenue, balance capital expenditure allocation, and improve BUMD governance.
Determinan Financial Distress Pemerintah Provinsi di Sumatera Marina Nalviantry; Rosy Armaini; Riza Wahyudi
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.v7i10.9019

Abstract

This study aims to determine the effect of the alignment of spending, budgetary solvency ratio, and growth ratio on the financial distress of provincial governments in Sumatra. The research employs a quantitative approach. The sampling method used is a saturated sampling technique, which includes all provincial governments in Sumatra. The type of data used is secondary data, obtained through documentation techniques in the form of audited financial statements, namely audit reports from 2019 to 2023. The analytical method applied is panel data regression analysis using the E-Views 12 software. The partial test results show that alignment of spending and the budgetary solvency ratio have a negative and significant effect on financial distress. The simultaneous test results indicate that expenditure alignment, budgetary solvency ratio, and growth ratio collectively have a significant effect on financial distress
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 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 Indriasari, Desi Karina Ultra Meza 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 Marina Nalviantry Miftahul Jannah Muhammad Raihan Fadhilsyah Mutiara Rizki Agustina Harahap Novrianto Ramadhani 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 Salsabila Ratu Sindang Sandrayati 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