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All Journal Eksistansi Aptekmas : Jurnal Pengabdian Kepada Masyarakat Bussman Journal : Indonesian Journal of Business and Management Majalah Ilmiah Manajemen Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis
Darul Amri
Politeknik Negeri Sriwijaya
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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

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

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
Pengembangan Modul Ajar Akuntansi Perpajakan di Jurusan Akuntansi Politeknik Negeri Sriwijaya M Husni Mubarok; Darul Amri; Nurhasanah Nurhasanah
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 2, No.2 (2019) : APTEKMAS Volume 2 Nomor 2 2019
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.087 KB) | DOI: 10.36257/apts.v2i2.1602

Abstract

Human resources in companies that understand accounting and tax become indispensable. The accounting department is a formal education provider of accounting services, this is the need to equip students to get a good understanding of tax accounting. The problem is learning in the accounting department, that are no tax or accounting courses accounting topics. In the current accounting curriculum, the curriculum is only the focus of finance generally and have not touched tax accounting. The team has implemented a service program in partnership with the accounting department in solving the problem. This program is aimed at increasing the competency and insight of students majoring in accounting, especially recording tax transactions. The training method was conducted face-to-face and frequently asked questions related to the technical recording of tax transactions. The training was attended by 53 participants from 3 invited classes. Overall this training has been performing well. From these activities that students can understand that a transaction tax is a part of the transaction recorded by the accounting department.
ANALISIS EFISIENSI, EFEKTIVITAS, KONTRIBUSI, PERTUMBUHAN PENERIMAAN REALISASI, DAN PERTUMBUHAN WAJIB PAJAK BUMI DAN BANGUNAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG M. Thoyib; Bainil Yulina; M. Reynaldi Dwi Saputra; Riza Wahyudi; Darul Amri
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 10 No 2 (2021): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.14 KB) | DOI: 10.58437/mim.v10i2.65

Abstract

This study was conducted to determine the factors that influence the receipt of the Rural and Urban Land and Building Tax (PBB-P2) on Regional Original Income in Palembang City. The factors studied are efficiency, effectiveness, contribution, growth of realized revenue, and growth of taxpayers partially and simultaneously. The sampling used in this study is the Saturated Sampling Technique method using secondary data from the Regional Government Financial Reports (LKPD) audited by the BPK and Land and Building Tax Realization Reports which are analyzed using multiple regression analysis with the help of Statistical Product Software for the Service Solution (SPSS) version 26 for windows. As a result, it is estimated that there is an effect of the independent variable on the dependent both partially and simultaneously. The coefficient with the highest effect on PAD is efficiency of 0.932 and the coefficient with the lowest effect is the revenue growth rate of 0.219. As much as 72.1% can be explained by independent variables and the remaining 27.9% is influenced by other factors not explained in this study.
Pengaruh Rasio Keuangan Terhadap Return On Investment Perusahaan Di Bursa Efek Indonesia Nurhasanah; Darul Amri; Indra Satriawan; Firmansyah; M.Thoyib; Ari Densyah Ramadhan
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 11 No 2 (2022): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.992 KB) | DOI: 10.58437/mim.v11i2.123

Abstract

The writing of this final report proposal aims to determine the factors that affect the return on investment in companies listed on the Indonesia Stock Exchange. The data used in this study is the financial statements of companies listed on the Indonesia Stock Exchange in the consumer goods industry sector. The sample used was 80 samples consisting of cross section data in the form of 20 companies and time series data for 4 years of financial statements starting from 2018 to 2021. This type of research used quantitative research. Data collection techniques using documentation studies. The analysis used is multiple linear regression analysis, t test, f test and R2 test using the SPSS application. The results of the t test show that the current ratio has no positive and significant effect with a significant value of 0.648, which is greater than 0.05. The Debt To Asset Ratio has a negative and significant effect with a significance value of 0.001 less than 0.05. Total Asset Turnover has a positive and significant effect with a significant level of 0.012 which is smaller than 0.05. The results of the F test analysis show a significant value of 0.000 which is smaller than 0.05, thus indicating that there is an influence between Current Ratio, Debt To Total Assets, Total Asset Turnover on Return On Investment simultaneously. The results of the R2 analysis showed a value of 0.243 or 24.3%.
Determinan Kualitas Laporan Keuangan Kota Palembang Sri Rahayuningsih; Maria Maria; Darul Amri
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 3 (2022): November 2022
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.377 KB) | DOI: 10.57141/kompeten.v1i3.22

Abstract

This study is intended to determine the contribution of the Internal Control System (SPI), Regional Financial Accounting System (SAKD), and the use of information technology (TI) to the quality of financial reports in the Palembang city government. The study was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Palembang city as a reporting entity involving 65 employees as respondents. Respondents consisted of employees in the field of accounting, regional maintenance, asset management and regional budget fields. Sampling using saturated samples. The findings show that the quality of financial reporting is influenced by the application of SPI, SAKD, and IT by 93.9%. These three factors also have an impact on the reliability of financial statements. Keywords: SPI , SAKD, information technology, Financial Statements
ANALISIS PERBANDINGAN PENDAPATAN ASLI DAERAH DANA ALOKASI UMUM DANA ALOKASI KHUSUS SEBELUM DAN PADA SAAT PANDEMI COVID-19 DI PROVINSI SUMATERA SELATAN Melia Dwi Khairunisa; Nelly Maslina; Darul Amri
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 2 (2023): Bussman Journal | Mei - Agustus 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i2.161

Abstract

Covid-19 is a disease that until now still affects the world community, especially Indonesian citizens.The spread of the Covid-19 virus in Indonesia until now continues to spread widely, not only spread in urban areas, this spread extends to rural areas resulting in thousands or even hundreds of thousands of people dying due to corona virus infection. Such as in Sumatra, especially South Sumatra Province. Since April 2020, several regions in South Sumatra have been included in the red zone, including the cities of Palembang, Prabumulih, Lubuk Linggau, Ogan Komering Ulu (OKU) and Banyuasin. This is due to the rapid transmission of the Covid-19 virus which resulted in South Sumatra being ranked 7th in the highest confirmed cases in Indonesia. In this sampling. Researchers use sampling technique method, namely Non probability sampling using saturated sampling. The sample in this study was all members of the population of 17 provincial districts in South Sumatra. The data used uses secondary data in the form of audited Financial Statements. The analysis tool in this study used the Difference Test. The results showed that there were significant differences in the General Allocation Fund (DAU) and Special Allocation Fund (DAK) before and during the COVID19 pandemic, while in Regional Original Revenue (PAD) there was no significant difference before and during the COVID-19 pandemic in South Sumatra Province
Pengaruh Politik, Perencanaan Anggaran, dan Fiscal Stress terhadap Perubahan Anggaran Rakhmania Rifinesha Fatriani; Maria Maria; Darul Amri
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 2 No. 2 (2023): September 2023
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v2i2.68

Abstract

Perubahan anggaran sebagai upaya menyelaraskan rencana keuangan terhadap kondisi asli di lapangan serta meningkatkan kinerja pemerintah. Tujuan penelitian ini yakni untuk melihat pengaruh politik, perencanaan anggaran, dan fiscal stress terhadap perubahan anggaran. Populasi penelitian ini adalah perangkat daerah pemerintah Kota Palembang dengan pengambilan sampel menggunakan teknik sampling jenuh (sensus), yang mana data diperoleh dengan menyebar kuesioner di 32 perangkat daerah kota Palembang. Penelitian menggunakan alat analisis regresi linear berganda yang diolah dengan software SPSS versi 27. Hasil kajian mengungkapkan politik dan perencanaan anggaran memiliki pengaruh negatif signifikan terhadap perubahan anggaran. Fiscal stress berpengaruh positif dan signifikan terhadap perubahan anggaran. Pengujian simultan menyatakan politik, perencanaan anggaran, dan fiscal stress memiliki pengaruh terhadap perubahan anggaran sebesar 42,8%.  
Co-Authors Ari Densyah Ramadhan Bainil Yulina Firmansyah Indra Satriawan Kartika Rachma Sari M Husni Mubarok M. Reynaldi Dwi Saputra M. Thoyib M.Thoyib Masnoni Melia Dwi Khairunisa Nelly Maslina Nurdiah Anjas Kesuma Nurhasanah NURHASANAH & MARIA Nurhasanah Nurhasanah Rakhmania Rifinesha Fatriani Riza Wahyudi Sri Rahayuningsih