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All Journal IKRA-ITH ABDIMAS JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Economic Reviews Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Kartika Rachma Sari
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Penerapan Metode Altman (Z-Score) untuk Memprediksi Risiko Kebangkrutan Rita Martini; Deli Aulia; Nurhasanah Nurhasanah; Kartika Rachma Sari
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 6, No 3 (2021): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v6i3.806

Abstract

Analisis risiko kebangkrutan menggunakan metode Altman Z-Score yang ditujukan untuk menentukan tingkat potensi kebangkrutan pada PT Smartfren Telecom, Tbk. Data yang digunakan dalam analisis ini berupa data sekunder meliputi laporan keuangan konsolidasi tahun 2016, 2017, 2018, 2019, dan 2020. Perhitungan tingkat kebangkrutan yang telah dilakukan dengan menggunakan metode Altman Z-Score, didapatkan pada tahun 2016-2020 PT Smartfren Telecom, Tbk. berada dalam zona berbahaya dengan perhitungan rata-rata Z-Score < 1,1. Dari analisis yang telah dilakukan dapat disimpulkan bahwa perusahaan mengalami tanda-tanda kebangkrutan.
Pengaruh Varians Anggaran Pendapatan, Varians Anggaran Belanja, dan Ukuran Pemerintah Daerah terhadap Kinerja Keuangan Frety Suci Tiara Hati; Kartika Rachma Sari; Sopiyan AR
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.839

Abstract

This study aims to analyze the effect of revenue budget variance, expenditure budget variance, and local government size on the financial performance of district/city governments in South Sumatra Province. Financial performance is measured using an efficiency ratio that describes how optimally local governments manage their budgets. The data used are secondary data obtained from the Regional Government Financial Reports (LKPD) of 17 districts/cities in South Sumatra Province. The analysis method used in this study is panel data regression with the help of the Eviews 12 application. The results of the study indicate that revenue budget variance has a significant negative effect on regional financial performance, which means that the greater the deviation between the budget and revenue realization, the lower the efficiency of financial performance. Conversely, expenditure budget variance has a significant positive effect, which indicates that spending realization that is smaller than the budget can reflect the efficiency of fund use. The size of the local government also has a significant positive effect on financial performance, which indicates that the greater the total assets owned by the region, the more efficient its financial management. These findings are expected to be a consideration for local governments in preparing and realizing budgets more appropriately and efficiently.
SOSIALISASI PERANCANGAN SIA PERSEDIAAN BARANG BERBASIS DIGITAL BUSINESS PADA CV ISTANA KOMPUTER Nur Halimatus Sa’adah; Rosy Armaini; Sri Hartaty; Rita Martini; Kartika Rachma Sari
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 4 (2024): Aptekmas Volume 7 Nomor 4 2024
Publisher : Politeknik Negeri Sriwijaya

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

Abstract

CV Istana merupakan badan usaha yang bergerak di bidang penjualan barang komputer, printer, dan aksesori komputer. Pencatatan persediaan pada usaha ini masih dilakukan secara manual. Permasalahan yang muncul adalah kesulitan dalam melakukan rekapitulasi, sehingga jumlah fisik barang tidak sesuai dengan jumlah yang tercatat pada bukti transaksi. Pengembangan sistem dilakukan dengan menggunakan metode waterfall untuk menghasilkan jurnal pembelian, penjualan, jurnal umum, buku besar, kartu persediaan, serta laporan laba rugi. Dengan adanya aplikasi ini, data dapat disajikan secara efektif, efisien, dan akurat, sehingga membantu perusahaan dalam mengetahui data penjualan, pembelian, serta stok barang yang tersedia sekaligus meningkatkan pengendalian internal.
Pengaruh Pendapatan Asli Daerah, Surplus/Defisit Anggaran, dan Dana Alokasi Umum Terhadap Pinjaman Daerah di Provinsi Sumatera Selatan Salsabila, Hilda; Kartika Rachma Sari; Yulsiati, Henny
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.v7i10.8979

Abstract

The purpose of this study is to evaluate the results of the analysis of the influence of local revenue, budget surplus/deficit and general allocation funds on regional loans in South Sumatra Province. The sampling method in this study is using saturated sampling. This study uses secondary data as information. This study uses panel data regression assisted by the Econometric views (Eviews) version 12 program. The results of this study show the results of the t-test that the surplus/deficit has a negative and significant effect on regional loans, general allocation funds have a positive and significant effect on regional loans. The results of the F test show that local revenue, budget surplus/deficit, and general allocation funds have a joint and significant effect on regional loans.
Pengaruh Dana Perimbangan dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal Kabupaten/Kota di Provinsi Bangka Belitung Bella Rahma Sary; Kartika Rachma Sari; Sandrayati
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.v7i10.9180

Abstract

This study aims to analyze the effect of the Balancing Fund and Budget Surplus (SILPA) on Capital Expenditure in regency/municipal governments of the Bangka Belitung Province during the 2019–2023 period. The research method used is quantitative with an associative approach. The data used are secondary data sourced from audited budget realization reports obtained from the official websites of DJPK and BPK RI. The analysis technique employed is multiple linear regression using SPSS version 26. The results show that partially, the Balancing Fund does not have a significant effect on Capital Expenditure, while SILPA has a positive and significant effect. Simultaneously, the Balancing Fund and SILPA significantly influence Capital Expenditure. The Adjusted R Square value of 0.227 indicates that 22.7% of the variation in Capital Expenditure can be explained by the Balancing Fund and SILPA, while the rest is influenced by other factors outside the model. These findings imply that effective planning and management of SILPA can encourage an increase in regional capital expenditure.
Pengaruh Kemandirian, Efisiensi Keuangan Daerah, dan Dana Transfer Terhadap Financial Sustainability pada Pemerintah Provinsi di Sumatera Mardiana Ayu Lestari; Kartika Rachma Sari; Sukmini Hartati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9506

Abstract

This study was conducted to examine the factors affecting financial sustainability in provincial governments in Sumatra. The study was measured using data from the Local Government Financial Reports (LKPD) for the period 2019-2023. This study is a quantitative study. The population used in this study consisted of 10 provinces in Sumatra. Sampling was conducted using saturated sampling techniques. Data collection techniques used documentation. Data sources utilized secondary data. Data analysis methods employed panel data multiple regression analysis. The results of this study can be concluded that, partially, the variables of Financial Independence, Regional Financial Efficiency, and Transfer Funds have a significant impact on financial sustainability. Additionally, simultaneously, Financial Independence, Regional Financial Efficiency, and Transfer Funds have a significant impact on financial sustainability in provincial governments in Sumatra.
Pengaruh Kemandirian, Efisiensi Keuangan Daerah, dan Dana Transfer Terhadap Financial Sustainability pada Pemerintah Provinsi di Sumatera Mardiana Ayu Lestari; Kartika Rachma Sari; Sukmini Hartati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9506

Abstract

This study was conducted to examine the factors affecting financial sustainability in provincial governments in Sumatra. The study was measured using data from the Local Government Financial Reports (LKPD) for the period 2019-2023. This study is a quantitative study. The population used in this study consisted of 10 provinces in Sumatra. Sampling was conducted using saturated sampling techniques. Data collection techniques used documentation. Data sources utilized secondary data. Data analysis methods employed panel data multiple regression analysis. The results of this study can be concluded that, partially, the variables of Financial Independence, Regional Financial Efficiency, and Transfer Funds have a significant impact on financial sustainability. Additionally, simultaneously, Financial Independence, Regional Financial Efficiency, and Transfer Funds have a significant impact on financial sustainability in provincial governments in Sumatra.
Peningkatan Kualitas Sepatu Kulit dengan Proses Finishing Polivinil Alkohol pada Inovasi Songket dan Jumputan untuk UMKM Madani Di Jl. Antasari Palembang Sofiah; Cindi Ramayanti; Fenoria Putri; Kartika Rachma Sari
IKRA-ITH ABDIMAS Vol. 9 No. 3 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v9i3.5615

Abstract

Pelaksanaan Tridharma Perguruan Tinggi menuntut dosen untuk berperan aktif dalam kegiatanpengabdian kepada masyarakat (PKM) melalui kolaborasi dengan mahasiswa dan masyarakat.Kegiatan ini bertujuan untuk menjawab berbagai permasalahan yang dihadapi masyarakat,khususnya terkait peningkatan keterampilan dan perekonomian. Di Kota Palembang, jumlahpelaku UMKM pengrajin sepatu kulit sangat terbatas, tercatat hanya lima pengrajin yang masihaktif. Kondisi tersebut dipengaruhi oleh keterbatasan peralatan serta dukungan dalam aspekpemasaran. Dari sisi teknologi, pengrajin mengalami kesulitan dalam memperoleh akses terhadapperalatan modern karena kendala biaya, sehingga kapasitas produksi sangat rendah, yakni hanyasekitar dua pasang sepatu per hari. Jumlah ini jauh di bawah kebutuhan ketika ada undangan untukmengikuti pameran, yang biasanya membutuhkan 20–30 pasang produk. Melalui kegiatan PKMini, tim memberikan bantuan peralatan berupa mesin seset kulit, mesin post bed, shoe last berbagaiukuran, serta mesin press sepatu dengan harapan dapat meningkatkan kuantitas dan kualitasproduk yang dihasilkan. Selain itu, tim juga memberikan pelatihan teknik pemasaran berbasismedia sosial guna mendukung keberlanjutan usaha, sehingga peningkatan kapasitas produksidapat diimbangi dengan meningkatnya permintaan pasar.Kata kunci : Pengrajin Sepatu, Mesin Post bed , Mesin Seset kulit, Mesin pressSepatu, Pemasaran Digital
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.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PEMBELIAN BERBASIS VBA (VISUAL BASIC FOR APPLICATIONS) PADA APOTIK HIKMAH JAYA Ariel, M. Ariel Febrian; Kartika Rachma Sari; Rosy Armaini
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.17332136

Abstract

Perkembangan teknologi informasi telah mendorong pelaku usaha, termasuk sektor usaha kecil dan menengah (UKM), untuk mengadopsi sistem informasi yang terintegrasi guna mendukung efisiensi operasional. Apotik Hikmah Jaya masih menggunakan pencatatan manual dalam proses pembelian tunai, yang menimbulkan berbagai permasalahan seperti kesalahan pencatatan, keterlambatan laporan, dan kesulitan dalam memantau arus pembelian serta stok barang. Berdasarkan permasalahan tersebut, dilakukan perancangan sistem informasi akuntansi pembelian tunai berbasis Visual Basic for Applications (VBA) yang terintegrasi dengan Microsoft Excel. Tujuan dari penelitian ini adalah untuk merancang sistem yang mampu mencatat transaksi pembelian, mengelola data supplier dan barang, serta menghasilkan laporan pembelian secara otomatis dan terstruktur. Metode pengembangan sistem yang digunakan adalah Waterfall, yang mencakup tahapan analisis, perancangan, pengkodean, pengujian,implementasi. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi di lokasi penelitian. Hasil dari perancangan sistem ini menghasilkan fitur-fitur utama seperti form login, input pembelian, pengelolaan data supplier, pencatatan stok barang, serta rekap laporan pembelian. Sistem ini mampu meningkatkan efisiensi pencatatan transaksi pembelian, mengurangi kesalahan input, dan mempercepat proses pelaporan. Implementasi sistemini diharapkan dapat mendukung pengelolaan administrasi pembelian di Apotik Hikmah Jaya secara lebih efektif, akurat, dan profesional.
Co-Authors Ariel, M. Ariel Febrian Bella Rahma Sary Cindi Ramayanti Deli Aulia Fenoria Putri Frety Suci Tiara Hati Henny Yulsiati Mardiana Ayu Lestari Mutiara Rizki Agustina Harahap Nur Halimatus Sa’adah Nurhasanah Nurhasanah Rosy Armaini Salsabila, Hilda Sandrayati Sofiah Sopiyan AR Sri Hartaty Sukmini Hartati