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All Journal Eksistansi Jurnal Riset Terapan Akuntansi Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akuntansi dan Keuangan International Journal Of Science, Technology & Management (IJSTM) Unri Conference Series: Community Engagement Jurnal Abdi Masyarakat Indonesia JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Prosiding Konferensi Nasional PKM-CSR Aptekmas : Jurnal Pengabdian Kepada Masyarakat Majalah Ilmiah Manajemen JURNAL AKUNTANSI DAN BISNIS Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Bainil Yulina
Politeknik Negeri Sriwijaya
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RANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI MENGGUNAKAN MICROSOFT ACCESS PADA UMKM MIE AYAM DZOHIR PALEMBANG Siti Luthfiah; Bainil Yulina; Eka Jumarni Fithri
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 4 (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.14699831

Abstract

Artikel ini membahas tentang rancangan sistem informasi akuntansi terhadap pencatatan penjualan tunai menggunakan Microsoft Access pada UMKM MD dengan tujuan untuk mempercepat, meningkatkan akurasi, dan relevansi pembuatan laporan penjualan tunai. Penulis mengumpulkan data melalui wawancara, observasi, dan dokumentasi. Data yang digunakan pada artikel ini adalah data primer dan data sekunder. Berdasarkan informasi yang diperoleh oleh penulis maka ditemukan masalah yakni perusahaan masih menggunakan sistem pencatatan secara manual sehingga sering terjadinya beberapa kekeliruan perhitungan dan kesalahan dalam pencatatan pada transaksi penjualan. Berdasarkan masalah tersebut, penulis memberikan solusi yakni mengenai perancangan aplikasi sistem informasi akuntansi penjualan tunai pada UMKM MD yang dilakukan dengan Microsoft Access melalui tahap analisis kelayakan penerapan sistem, kelemahan sistem lama, perancangan aplikasi dan hasil pengujian aplikasi. Aplikasi perancangan ini menghasilkan bukti pembayaran (struk), laporan penjualan, laporan penjualan per barang, jurnal umum, dan buku besar. Penulis merekomendasikan agar perusahaan beralih ke sistem informasi akuntansi penjualan tunai yang telah dikembangkan secara komputerisasi, serta mempertimbangkan pengembangan sistem di masa depan untuk kebutuhan perusahaan.
Determinants of the Level of Government Financial Independence in Districts/Cities in South Sumatera Maria Maria; Khoiria Afriana; Bainil Yulina
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.23594

Abstract

Based on data from LKPD of districts/cities in South Sumatra over the last 10 years, the mean level of financial independence in the region is around 11%, with significant disparities between regions. Palembang City has the highest level of independence at 49%, while most other regions have levels below 12%. These findings indicate that subnational financial independence is affected by various determinants. To analyze this, the study applies a fixed-effect panel data regression model using EViews version 13. The research demonstrates that the size of subnational government has a positive and significant influence. In contrast, Leverage and subnational incentive funds have no significant effect. Capital expenditure exerts a negative and significant influence. Simultaneously, the analysis reveals that the four variables exert a significant effect on subnational financial independence. This finding indicates that any policy on government activities significantly impacts the financial independence of the government.
DETERMINAN FINANCIAL DISTRESS PADA KABUPATEN DAN KOTA DI PULAU SUMATERA Yoga Andrianda; Bainil Yulina; Desri Yanto
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/t6n6hw47

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang dapat mempengaruhi Financial Distress pada Kabupaten dan Kota di Pulau Sumatera periode 2019 hingga 2023. Populasi yang digunakan dalam penelitian ini adalah Pemerintah Kabupaten dan Kota di Pulau Sumatera yang terdiri dari 110 Kabupaten dan 30 Kota. Jumlah sampel ditentukan melalui teknik purposive sampling sebanyak 137 daerah kabupaten dan kota. Teknik dalam mengumpulkan data yaitu data sekunder yang diperoleh dari laporan keuangan Pemerintah Daerah yang dipublikasi oleh Badan Pemeriksa Keuangan. Teknik analisis data dalam penelitian ini menggunakan analisis regresi data panel yaitu Uji R2, Uji t, Uji F dengan alat analisis berupa Eviews (Econometric Views) versi 13. Hasil pengujian pada penelitian ini menunjukkan bahwa Budgetary Solvency Ratio dan Return On Assets berpengaruh positif dan signifikan terhadap Financial Distress. Derajat Desentralisasi dan Rasio Likuiditas tidak berpengaruh terhadap Financial Distress. Derajat Desentralisasi, Rasio Likuiditas, Budgetary Solvency Ratio dan Return On Assets secara simultan berpengaruh positif dan signifikan terhadap Financial Distress.
ANALISIS BREAK EVEN POINT (BEP) SEBAGAI ALAT PERENCANAAN LABA JANGKA PENDEK PADA UMKM KCHARIS JAYA PALEMBANG Feni Repsi Melaresani Feni Repsi Melaresani; Bainil Yulina; Sopiyan AR
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.17346945

Abstract

This final report aims to analyse the application of the Break Even Point (BEP) method as a short-term profit planning at UMKM Kcharis Jaya Palembang. The main problem of this MSME is that there is no detailed classification of fixed costs and variable costs and no break even point analysis has been carried out as a basis for making useful decisions on sales and profit planning, especially short-term profits. The data collection methods of this final report are observation, interviews, documents and triangulation. The analysis focused on the classification of fixed costs, variable costs and sales to calculate BEP, Margin of Safety (MoS), and profit targets for 2022, 2023 and 2024. The results show that the application of BEP helps MSMEs to improve cost efficiency, knowing the minimum sales limit to avoid losses. The Margin of Safety (MoS) calculation shows the level of sales security, develops the right sales strategy and strengthens the basis for decision making in obtaining optimal short-term profits. Meanwhile, the profit target provides a reference for the sales volume to achieve the expected profit. Keywords: Break Even Point, Margin of Safety, Profit Target, Short Term Profit Planning
Pengaruh Etika Auditor, Tekanan Anggaran Waktu, Independensi dan Akuntabilitas terhadap Kualitas Audit pada Inspektorat Provinsi Sumatera Selatan Fitri Montessa; Bainil Yulina; Desri Yanto
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 4 (2026): Agustus: SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i4.2474

Abstract

Audit quality in the public sector is essential for maintaining accountability, transparency, and public trust in government financial management. This study examines the effects of auditor ethics, time budget pressure, independence, and accountability on audit quality at the Inspectorate of South Sumatra Province. A quantitative survey design was employed using primary data collected through questionnaires distributed to the entire population of 59 auditors; 56 usable questionnaires were returned, resulting in a 95% response rate. The data were measured using a five-point Likert scale and analyzed with descriptive statistics, instrument quality tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination using SPSS version 25. The results show that auditor ethics, time budget pressure, independence, and accountability each have a positive and significant relationship with audit quality. Simultaneously, the four variables significantly explain audit quality, with an adjusted R-squared of 0.542. These findings indicate that audit quality is strengthened not by a single professional attribute, but by the combined role of ethical conduct, effective management of time constraints, objective judgment, and responsibility for audit outcomes. The study provides contextual evidence for strengthening internal government audit practices at the provincial inspectorate level.
Co-Authors Anggeraini Oktarida ANGGERAINI OKTARIDA Anggeraini Oktarida Anggreini, Anggi Annisah Yuni Fakhirah Apriyanti, Tria Aulia Rachmadini Azizah, Rida Azzahra, Avina Darul Amri Desri Yanto Diah Meilani Eka Jumarni Fithri EKA SUSANTI Evada Dewata Evada Dewata dewata Feni Repsi Melaresani Feni Repsi Melaresani Fitri Montessa Husni Mubarok Indah Pratiwi Kenia Firta Khoiria Afriana Leni Sabrina Lestavira Finakesti Lidya Handayani M. Reynaldi Dwi Saputra M. Thoyib Nurhasanah NURHASANAH & MARIA Nurliza, Jeni Nurul Aryanti Nurul Azizah Nurul Azizah Pridson Mandiangan Pridson Mandiangan Pridson Mandiangan Rachmadini, Aulia Riza Wahyudi Sarikadarwati Sarikadarwati SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Siti Luthfiah Sopiyan AR Sulaiman Sulaiman Susi Ardiani Syamsiar, Syamsiar Welly Ardiansyah Yevi Dwitayanti Yoga Andrianda Yuliantina Aryani Zurohaina, Zurohaina