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<![CDATA[Pembekalan Materi Akuntansi Keuangan Desa Pada Guru-Guru Akuntansi Sekolah Menengah Kejuruan ]]>
<![CDATA[Novriansa, Agil]]>;
<![CDATA[Wahyudi, Tertiarto]]>;
<![CDATA[Aryanto]]>
<![CDATA[ CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2021): Agustus ]]>
Publisher : <![CDATA[Ilin Institute ]]>
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DOI: 10.31960/caradde.v4i1.823
<![CDATA[The existence of an accounting practicum subject for government institutions/agencies in changing the curriculum structure of the Vocational High School in 2018 is a challenge for vocational accounting teachers in Palembang. One of the main topics in this subject is the preparation of village financial reports as a part of village financial accounting material.This community service activity aims to provide material for village financial accounting to vocational school accounting teachers in Palembang. This activity is carried out in the form of an online webinar via Zoom Meeting. This community service is a training in the form of education using lectures, tutorials and discussions. The form of evaluation that was carried out was that the participants were given a post-test to measure their understanding of village financial accounting material. The number of participants who participated in this community service activity was 34 vocational school accounting teachers in Palembang. This community service activity was carried out on November 14, 2020 starting from 09.30 until finished. There are 6 topics discussed in the provision of village financial accounting material, namely aspects of village finance law, village financial management, basic accounting concepts, accounting cycle stages, writing accounting evidence and preparing village financial reports. The results of the evaluation of community service activities are quite good and it can be concluded that the provision of village financial accounting material for vocational accounting teachers in Palembang is quite effective in providing advanced understanding of village financial accounting material.]]>
<![CDATA[ROLE CONFLICT AND ROLE AMBIGUITY ON LOCAL GOVERNMENT INTERNAL AUDITORS: THE DETERMINANT AND IMPACTS ]]>
<![CDATA[Agil Novriansa]]>;
<![CDATA[Bambang Riyanto]]>
<![CDATA[ Journal of Indonesian Economy and Business (JIEB) Vol 31, No 1 (2016): January ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/jieb.10320
<![CDATA[The bureaucratic reform at the local government level in Indonesia that was instituted in 2012 has turned local government internal auditors into an important part of government governance systems. The role of local government internal auditors has been expanded to include not only the area of audit oversight, but also the areas of anti-corruption-related and consulting activities. These fundamental changes may potentially induce role conflict and role ambiguity among internal auditors. The objective of this study is to examine empirically the determinants and consequences of role conflict and role ambiguity among local government internal auditors. More specifically, this study attempts to examine the extent to which formalization determines role conflict and role ambiguity; it further tests the impact of role conflict and role ambiguity on commitment to independence and job performance. Questionnaires were distributed to 248 local government internal auditors from 12 Regional Inspectorates in the provinces of Yogyakarta, South Sumatra, and East Java. A total of 176 responses were received, and 124 useable responses from the 176 responses were analysed to test the hypotheses. Using Structural Equation Modelling-Partial Least Square the results show that: formalization is negatively related to role conflict and role ambiguity; role ambiguity has a negative impact on commitment to independence; role conflict has a positive impact on job performance; and role ambiguity has a negative impact on job performance. These findings serve as important external validity evidence on the phenomena associated with role conflict and role ambiguity that occur in the public sector, especially among internal auditors at local government institutions.Keywords: role conflict, role ambiguity, local government, internal auditors]]>
<![CDATA[Peningkatan Pemahaman mengenai Perencanaan Pensiun pada Guru SMK di Palembang ]]>
<![CDATA[Fida Muthia]]>;
<![CDATA[Agil Novriansa]]>;
<![CDATA[Ichsan Hamidi]]>
<![CDATA[ PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 6 No 4 (2021): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya ]]>
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DOI: 10.33084/pengabdianmu.v6i4.1836
<![CDATA[One of the reasons for the emergence of the sandwich generation is the inability of parents to plan for retirement. One of the ways to break the sandwich generation chain is to do good financial management and planning. Good financial planning usually needs to be supported by a good level of financial literacy. One reason for the lack of knowledge in retirement planning is the low level of financial literacy in society. Therefore, it needs efforts to increase retirement planning knowledge to reduce the number of sandwich generation in Indonesia. The purpose of this service activity is to increase financial literacy in teachers and introduce retirement planning. The implementation of this community service activity is carried out using the lecture and discussion method. Activities are carried out in the form of webinars using the Zoom application. From the results of these community service activities, it can be assumed that there are still many teachers who do not realize the importance of preparing for pension funds. This is due to a lack of understanding of retirement planning.]]>
<![CDATA[Pengenalan Akuntansi bagi Usaha Mikro Kecil dan Menengah (UMKM) di Desa Kota Daro, Kabupaten Ogan Ilir ]]>
<![CDATA[Muhammad Farhan]]>;
<![CDATA[Agil Novriansa]]>;
<![CDATA[Umi Kalsum]]>;
<![CDATA[Mukhtaruddin Mukhtaruddin]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol 1, No 1 (2020): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v1i1.11
<![CDATA[UMKM di Indonesia merupakan salah satu soko guru perekonomian Indonesia selain koperasi. Perkembangan jumlah UMKM dari tahun ke tahun semakin bertambah, namun hanya sedikit UMKM yang mengalami perkembangan dalam hal kinerja keuangannya. Hal ini dikarenakan UMKM masih memiliki pengetahuan yang lemah dalam proses pencatatan akuntansi dan kesadaran yang rendah tentang pentingnya informasi akuntansi dalam dunia usaha. Oleh karena itu, kegiatan pengabdian masyarakat berupa pelatihan pengenalan akuntansi sederhana bagi UMKM masih sangat diperlukan. Pelatihan ini ditujukan bagi pelaku UMKM yang ada di Desa Kota Daro Kecamatan Ogan Ilir. Pelaksanaan kegiatan dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Hasil dari kegiatan ini menunjukkan bahwa pelaku UMKM di Desa Kota Daro dalam menjalankan usahanya cenderung tidak melakukan praktik akuntansi. Beberapa pelaku UMKM di Desa Kota Daro juga ada yang belum paham tentang akuntansi dan apa tujuan pembuatan laporan keuangan. Kegiatan pengabdian masyarakat ini membantu memberikan himbauan, motivasi dan pengetahuan kepada seluruh pelaku UMKM di Desa Kota Daro untuk menerapkan praktik akuntansi sederhana dalam kegiatan usaha mereka sehingga mereka dapat meningkatkan kinerja keuangan usaha mereka.]]>
<![CDATA[Penggunaan Sistem Informasi Akuntansi untuk Usaha Mikro Kecil dan Menengah (UMKM) di Desa Kota Daro, Kabupaten Ogan Ilir ]]>
<![CDATA[Arista Hakiki]]>;
<![CDATA[Meita Rahmawati]]>;
<![CDATA[Agil Novriansa]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol 1, No 1 (2020): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v1i1.12
<![CDATA[Sampai saat ini cukup banyak Usaha Mikro, Kecil dan Menengah (UMKM) yang mengalami kesulitan untuk memperoleh akses permodalan dari bank. Setelah ditelusuri mengapa UMKM kesulitan mendapatkan pinjaman dari bank, jawabannya mereka belum pernah melakukan pencatatan transaksi keuangan secara tepat, mereka tidak memahami tentang pembukuan dan laporan keuangan. Sistem informasi akuntansi merupakan kumpulan sumber daya, seperti manusia dan peralatan, yang dirancang untuk mengubah data keuangan dan data lainnya ke dalam informasi. Kehadiran Sistem Informasi Akuntansi bagi UMKM akan menjadi salah satu sarana untuk menyusun berbagai laporan yang sangat diperlukan oleh UMKM. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahuan bagaimana penggunaan Sistem Informasi Akuntansi (SIA) untuk UMKM di Desa Kota Daro Kabupaten Ogan Ilir. Pelaksanaan kegiatan dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Khalayak sasaran yang dipilih adalah para pelaku UMKM di Desa Kota Daro Kabupaten Ogan Ilir yang memiliki usaha yang beragam (sandang, pangan dan kerajinan umum) sebanyak 20 orang. Hasil pengabdian masyarakat ini menunjukkan bahwa sebagian besar pelaku UMKM di Desa Kota Daro tidak pernah melakukan pencatatan untuk setiap transaksi kegiatan usaha yang terjadi. Kegiatan pengabdian masyarakat berupa pelatihan SIA untuk UMKM ini membantu dalam membuka wawasan dan menambah ilmu pengetahuan para pelaku UMKM di Desa Kota Daro untuk mulai menggunakan SIA dalam kegiatan usahanya, minimal SIA manual yang paling sederhana.]]>
<![CDATA[Role Stress, Supervisor Support and Burnout in Local Government Internal Auditors ]]>
<![CDATA[Agil Novriansa]]>;
<![CDATA[Aryanto Aryanto]]>;
<![CDATA[Burhanuddin Burhanuddin]]>;
<![CDATA[Mega Aulia Putri]]>;
<![CDATA[Renaldi Setiawan]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 3, September 2021 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v5i3.245-260
<![CDATA[This study aims to empirically examine the relationship between role stress and supervisor support with burnout on local government internal auditors. Sampling was carried out by purposive sampling method with criteria in the form of local government internal auditors who had at least one year of audit experience. The results of an online survey on the auditors of the Regency/City Government Inspectorate in Southern Sumatera Province were obtained as many as 155 respondents who participated as samples of this study. The results of data analysis using SEM-PLS show that role conflict is not associated with emotional exhaustion and reduced personal accomplishment, but is positively associated with depersonalization. Role ambiguity is positively associated with emotional exhaustion and reduced personal accomplishments, but role ambiguity is negatively associated with depersonalization. Role overload is positively associated with emotional exhaustion and depersonalization but negatively associated with reduced personal accomplishment. Supervisor support is negatively associated with all burnout dimensions.]]>
<![CDATA[The Role of Ethical Environment in Reducing Escalation of Commitment Bias ]]>
<![CDATA[Tertiarto Wahyudi]]>;
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Agil Novriansa]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v4i2.129-138
<![CDATA[Several empirical studies have shown that decision makers tend to experience an escalation of commitment bias, namely a tendency to continue investment projects that are less profitable, even though there is information of the less profitable project performance and that other available alternative investment opportunities are more profitable in the future. This study aims to improve the manager's decision making behavior model by considering the ethical environment as one of the factors that influence investment project evaluation decisions. More specifically, this study empirically examines the ethical environment as a strategy to reduce the tendency for escalation of commitment behavior. This study uses a laboratory experimental method with a 2 x 2 factorial experimental design between subject with adverse selection (present/absent) and ethical environment (strong/weak). The research sample consisted of 246 undergraduate and postgraduate students in Accounting and Management who acted as investment project managers. Based on ANOVA analysis results, it shows that managers who experience adverse selection conditions tend to continue unfavorable projects (conduct escalation of commitment). In addition, the results of this study also show that the tendency of managers to end investment projects that are not profitable for managers who are in a condition of a strong ethical environment will be greater when they experience adverse selection conditions compared to when they do not experience it]]>
<![CDATA[Escalation of Commitment: Supporting Role from Accountants ]]>
<![CDATA[Agil Novriansa]]>;
<![CDATA[Ahmad Subeki]]>;
<![CDATA[Aryanto Aryanto]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v4i2.87-94
<![CDATA[Previous research has mostly examined the phenomenon of escalation of commitment in the context of decision making by managers in an investment project. However, in the capital budgeting process, before making investment decisions managers tend to consider information produced by accountants. This study examines the phenomenon of escalation of commitment using the perspective of supporting role of accountants as the party that provides information for investment decision making by managers, especially in the presence of sunk costs. This study uses a laboratory experimental method. The sample in this study are 156 undergraduate students majoring in Accounting who had passed Financial Accounting and Management Accounting courses. Based on the results of the independent sample t-test, it shows that accountants who experienced sunk cost conditions tend to provide reports that directed managers towards escalation of commitment behavior compared to accountants who do not experience sunk cost conditions. The presence of sunk cost makes accountants have better mind frame to get the possibility of profit compared with a definite loss so that the decisions they make tend to provide reports that lead to the escalation of commitment behavior]]>
<![CDATA[KONSEPFAIR VALUE DAN PENGARUHNYA TERHADAP RELEVANSI : SEBUAH TINJAUAN TEORITIS ATAS PENERAPAN IFRS ]]>
<![CDATA[Agil Novriansa]]>;
<![CDATA[Ahmad Subeki]]>
<![CDATA[ AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v8i1.8784
<![CDATA[Historical cost is currently perceived as less suitable to the current business development because it does not reflect the real value. Fair value comes to overcome the weaknesses of historical cost. In order to achieve the harmonization of international accounting standards, the International Accounting Standards Board (IASB) developed International Accounting Reporting Standards (IFRS) with the concept of fair value. Some countries have begun to adopt IFRS as their accounting standard. One of the controversial issues in the implementation of IFRS is its relevance in fair value. This paper will review the concept of fair value and its impact on relevance. This article uses literature study method. The result of theoretical review in this paper is fair value in financial statements of the company more reflect the actual value or condition of the earnings company when its reporting so that investors and creditors can predict future results or confirm and improve the previous expectations based on actual company conditions. This makes the accounting information of company relevant to support decision-making by investors and creditors. Several previous studies have also shown that fair value is relevant in helping investors to make decisions. This paper expand the literature on theoretical studies of fair value in the context of IFRS implementation.]]>
<![CDATA[PENGARUH DANA ALOKASI KHUSUS, PENDAPATAN ASLI DAERAH, DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL PEMERINTAH KABUPATEN/KOTA DI PULAU SUMATERA ]]>
<![CDATA[Agil Novriansa]]>;
<![CDATA[Ahmad Subeki]]>
<![CDATA[ AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v8i2.8789
<![CDATA[The local government is expected to optimalize all its potential revenue for regional development in the form of capital expenditure. Some revenue sources of local government consist of special allocation funds (DAK), local own revenues (PAD), and remaining budget financing (SiLPA). This study aims to examine empirically the influence of DAK, PAD, and SiLPA on capital expenditure of district/city governments. This study used convenience sampling method based on the data availability. The sample of this study consistof 96 district/city governments in Sumatera with observation period in 2012. The result of multiple linear regression analysis shows that DAK, PAD, and SiLPA have positive effect on capital expenditure of district/city governments. This study expands the literature about the determinants of capital expenditure on local government.]]>
