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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION JAF- Journal of Accounting and Finance JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Kendali Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Nelly Masnila
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ANALISIS KOMPARASI ATAS KINERJA DAN KEUANGAN BADAN LAYANAN UMUM BIDANG PENYEDIAAN JASA PENDIDIKAN Yuliana Sari; Nelly Masnila; Endah Widyastuti; Riza Wahyudi
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 3 No 2 (2019): Journal of Applied Business Administration - September 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.351 KB) | DOI: 10.30871/jaba.v3i2.1728

Abstract

In its implementation, currently, efforts to provide services to the public are not optimal yet. This research is focused on BLU which provides educational service provision services, consisting of 33 state universities throughout Indonesia under the Ministry of Research, Technology and Education. The purpose of this study is to determine the development of performance and the development of financial position. From the results, it can be concluded that the performance and financial conditions of the BLU of higher education institutions in Indonesia continue to increase throughout the period 2013-2016. In addition, there are differences in performance between universities, which can be seen from the obtained surplus or deficit experienced by certain universities. This difference is suspected because between universities have a wide range of activities and different of how to manage it.
PENGARUH DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA PROVINSI SUMATERA SELATAN Comrie Ihza Mahendra; Nelly Masnila; Yevi Dwitayanti
JAF (Journal of Accounting and Finance) Vol 6 No 2 (2022): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v6i2.5153

Abstract

Tujuan riset ingin mengidentifikasi dampak penerimaan pajak daerah pada PAD. Jenis riset ini yaitu riset deskriptif. Riset ini dilaksanakan Pada Provinsi Sumatera Selatan dengan data times series tahunan dari tahun 2012 sampai 2021. Pengumpulan data dengan cara dokumentasi. Analisis kontribusi dan pengujian regresi linier dipakai pada riset ini. Temuan riset menunjukkan kalau realisasi penerimaan pajak daerah yaitu Pajak Bea Balik Nama Kendaraan Bermotor dan Pajak Air Permukaan berdampak positif dan signifikan terhadap PAD. Sedangkan Pajak Kendaraan Bermotor, Pajak Bahan Bakar Kendaraan Bermotor dan Pajak Rokok tidak berpengaruh signifikan pada PAD. Rata–rata persentase realisasi terhadap target pajak daerah Provinsi Sumatera Selatan 2012-2021 sebesar 98.19%. Selama periode 2012 hingga 2021, pajak daerah di Sumsel diharapkan memberikan kontribusi rata-rata 5,73 persen per tahun kepada pemerintah daerah. Peningkatan upaya intensifikasi dan jenis serta metode pemungutan pajak baru dapat diperkenalkan berdasarkan keadaan dan kemungkinan daerah yang terdapat guna menumbuhkan keterlibatan pajak daerahpada sumber daya fiskal daerah. Keyword: Pajak Daerah, Pendapatan Asli Daerah, Kontribusi
Analisis Faktor-Faktor Yang Memengaruhi Kelemahan Sistem Pengendalian Internal Pemerintah Provinsi Di Sumatera Tahun 2017-2021 Frisca Septiana Ulfa; Nelly Masnila; Yuli Antina Aryani
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2802

Abstract

There are still many problems with regional autonomy, one of which is fraud and increasing cases of corruption. Fraud in organizations, whether public or private, is usually caused by weak government internal control systems. This research aims to analyze the factors that influence the weaknesses of the provincial government's internal control system in Sumatra in 2017-2021. The type and data used in this research is a quantitative method with secondary data. The results of this research state that the variables Special Allocation Funds, Government Complexity, Original Regional Income, and Capital Expenditures have a significant positive effect on the Weaknesses of the Provincial Government's Internal Control System in Sumatra in 2017-2021. Meanwhile, the Government Size variable has a significant negative effect on the Weaknesses of the Provincial Government's Internal Control System in Sumatra in 2017-2021.
Penelitian Pengaruh Kinerja Aparatur Pemerintah Desa, dan Integritas Terhadap Pencegahan Fraud Pengelolaan Dana Desa di Kecamatan Jayaloka, Kabupaten Musi Rawas Yunita Sari, Lisa; Nelly Masnila; Desi Indriasari
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 5 (2024): Oktober 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i5.3086

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Kinerja Aparatur Pemerintah Desa, Pengendalian Internal, dan Integritas terhadap Pencegahan Fraud Pengelolaan Dana Desa. Populasi penelitian sebanyak 13 Desa di Kecamatan Jayaloka Kabupaten Musi Rawas dan sampel dipilih menggunakan teknik sampling jenuh. Data diperoleh melalui penyebaran kuesioner dengan responden berjumlah 52 orang terdiri dari Kepala Desa, Sekdes, Bendahara dan Operator Siskeudes dari setiap desa. Analisis dilakukan menggunakan regresi linear berganda dengan bantuan software Statistical Product And Service Solutions (SPSS). Hasil pengujian hipotesis variabel Kinerja Aparatur Pemerintah Desa, Pengendalian Internal dan Integritas secara parsial maupun simultan berpengaruh positif dan signifikan terhadap Pencegahan Fraud Pengelolaan Dana Desa. Koefisien Determinasi menunjukkan bahwa tiga variabel independent mampu menjelaskan Pencegahan Fraud Pengelolaan Dana Desa di Kecamatan Jayaloka Kabupaten Musi Rawas sebesar 42,7%.
Pengaruh Likuiditas, Tingkat Utang, Dan Efisiensi Modal Kerja Terhadap Kemampuan Operasional Pada Badan Layanan Umum Daerah (Blud) Puskesmas Kota Palembang 2018-2022 danendra, sheren azzahra danendra; Nelly Masnila; Darul Amri
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 5 (2024): Oktober 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i5.3181

Abstract

ABSTRACT THE INFLUENCE OF LIQUIDITY, DEBT LEVELS, AND WORKING CAPITAL EFFICIENCY ON THE OPERATIONAL CAPABILITY OF THE PALEMBANG CITY PUSKESMAS Sheren Azzahra, 2024 E-mail : The aim of this research is to determine the effect of liquidity, debt levels and working capital efficiency on operational capabilities at the Palembang City Community Health Center BLUD. This type of research is quantitative. The research population was 42 Community Health Centers in the Palembang City Government Community Health Center BLUD using a purposive sampling technique. The research was carried out from March 2024 to July 2024. Secondary data was collected through financial reports, namely balance sheets and budget realization reports. 7 financial report data were obtained from 42 community health centers that were available. processed using multiple linear regression analysis with the SPSS program. These results indicate that liquidity, debt levels, and working capital efficiency have an impact on operational capabilities at the Palembang City Community Health Center Keywords: liquidity, debt level, working capital efficiency, operational capability v
SOSIALISASI PERPAJAKAN TER BAGI UMKM WARDROBE OF RUMAISHA KOTA PALEMBANG Desri Yanto; Nelly Masnila; Eka Jumarni; Rika wulandari; Mutiara Amanda; Humairah Ananda Adelia
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

Kegiatan pengabdian ini yaitu sosialisasi peraturan perpajakan yang baru yaitu perpajakan ter PPh Pasal 21/26 serta pelatihan perhitungan perpajakan pasal 21/26. Setiap wajib pajak berkewajiban untuk menghitung nilai pajak dan melakukan pemungutan pajak sehingga perubahan peraturan perpajakan sangat penting bagi wajib pajak agar tidak salah pemahaman dan salah hitung. Kegiatan pengabdian dlakukan di UMKM Wardrobe Of Rumaisha yang bergerak pada UMKM jual beli pakaian. Setelah dilakukan kegiatan ini peserta memperoleh pemahaman terkait peraturan perpajakan pph pasal 21/26 yang terbaru serta telah dapat menghitung pajak usaha.
Pusat dan Periphery: Pengaruh Pendapatan Daerah, Belanja Modal, Belanja Pegawai terhadap Akuntabilitas Pelaporan Keuangan Pemerintah Daerah Kabupaten/Kota Di Provinsi Sumatera Selatan Adelia Putri Yulna; Nelly Masnila; Sri Hartaty
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.6495

Abstract

The purpose of the study was to test and analyze the effect of local revenue, capital expenditure, employee expenditure on the accountability of financial reporting of district/ city local governments in South Sumatra Province during the period 2013-2022. The data used in this study are secondary data with a research sample of 15 regencies / cities in South Sumatra Province. This study uses quantitative analysis techniques with panel data regression analysis tools. The results of this study (1) Regional income, capital expenditure and employee expenditure have a positive and significant effect on the Accountability of Regional Financial Statements (2) Regional income, capital expenditure and employee expenditure simultaneously affect the Accountability of Regional Financial Statements. Keywords: Regional Revenue, Capital Expenditure, Employee Expenditure
Co-Authors Adelia Putri Yulna Comrie Ihza Mahendra danendra, sheren azzahra danendra Darul Amri Desi Indriasari Desri Yanto Eka Jumarni endah widyastuti Frisca Septiana Ulfa Humairah Ananda Adelia Mutiara Amanda Rika Wulandari RIza Wahyudi Sri Hartaty Yevi Dwitayanti Yuli Antina Aryani Yuliana Sari Yunita Sari, Lisa