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All Journal Eksistansi INTEKNA JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi SEIKO : Journal of Management & Business Jurnal Riset Terapan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal EMA (Ekonomi Manajemen Akuntansi) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis International Journal of Finance Research JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Firmansyah Firmansyah Periansya
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Marketing Strategy Analysis Based On SWOT At PT. Muba Link Business Unit Of Wisma Ranggonang Anggraini, Desi Ulpa; Hafid, Harapin; Zainuddin, Periansya; Alamsyah, Rully
JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Vol 3 No 2 (2017): September 2017
Publisher : STAI Miftahul Ula Nganjuk

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Abstract

The purpose of this research was to know and analyze the marketing strategy based on SWOT analysis at PT. Muba Link Business unit Wisma Ranggonang Sekayu district Musi Banyuasin.  The population of this research were the leadership and the employees of Wisma Ranggonang.  This research was conducted by using descriptive research method with a quantitive approach in the form of quadrant position analysis by using SWOT Matrix analysis and after that it was proceed with the decision of making phase in the form of marketing strategy. The result showed that based on the external/internal Matrix get value of each strength factor for about 1, weakness is 1.25 opportunity worth 1,285 and threat is 1,217. Meanwhile, based on cartesius diagram, the quadrant position of Wisma Ranggonang Sekayu was in the third quadrant supporting the turnaraound strategy, i.e. the company faces a huge market opportunity, but on the other hand it faces some internal conctraints/weakness. The focus of this company’s strategy was to minimize the internal company problems, so as to seize the more market opportunities. So, the initial hypothesis that Wisma Ranggonang Sekayu supports the growth/aggressive strategy was not fulfilled.
ANALISIS RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT GRAHA PUSRI MEDIKA PALEMBANG Raiyan, Ravena Ar; Dewata, Evada; Periansya, Periansya
INTEKNA informasi teknik dan niaga Vol 20 No 01 (2020): Jurnal INTEKNA, Volume 20, No. 1, Mei 2020: 01-52
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/intekna.v20i01.775

Abstract

Tujuan laporan akhir ini untuk menilai kinerja keuangan peusahaan pada PT Graha Pusri Medika Palembang dengan menggunakan analisis rasio keuangan selama periode tahun 2014-2017. Rasio keuangan yang digunakan yaitu profitabilitas. Rasio profitabilitas pada PT Graha Pusri Medika Palembang menunjukkan kinerja perusahaan yang efisien ditinjau nilai rata-rata rasio Return on Assets (ROA) karena berada di atas rata-rata industri (time series). Rasio Return on Equity (ROE) juga efisien karena berada di atas rata-rata industri (time series). Rasio Gross Profit Margin (GPM) juga efisien karena berada di atas rata-rata industri (time series). Nilai rata-rata rasio Operating Profit Margin (OPM) dibawah rata-rata industri (time series) untuk kinerja keuangan dikatakan tidak efisien. Rasio Net Profit Margin (NPM) tidak efisien karena berada di bawah rata-rata industri (time series).
Pengaruh Penerimaan Daerah Terhadap Belanja Langsung Dengan Variabel Pemoderasi Produk Domestik Regional Bruto Provinsi Lampung Ayu Septiawati; Yuliana Sari; Sopiyan A.R; Periansya
Jurnal E-Bis (Ekonomi-Bisnis) Vol 5 No 2 (2021)
Publisher : Politeknik Dharma Patria Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v5i2.620

Abstract

Otonomi daerah mendorong tingkat kemandirian keuangan daerah dalam mendanai Belanja Langsung agar tercapainya standar pelayanan publik dan pemerataan pembangunan. Tujuan penelitian ini guna membuktikan pengaruh pemoderasi PAD,DAU,DAK dan PDRB terhadap Belanja Langsung. Metode pengujian penelitian menggunakan teknik analisis regresi moderasi (MRA) melalui uji interaksi dengan sampel penelitian pada Laporan Keuangan Pemerintah Daerah di 15 Kabupaten/Kota periode 2016-2020. Hasil pengujian bahwa PAD, DAK, dan PDRB menunjukkan pengaruh positif dan signifikan secara parsial, sedangkan DAU sebaliknya atas Belanja Langsung. PAD, DAU, DAK, dan PDRB memiliki pengaruh simultan dengan signifikansi sebesar 71,1%. Hasil uji moderasi bahwa PDRB secara parsial tidak dapat memoderasi sedangkan secara bersamaan dipengaruhi variabel moderating memiliki pengaruh simultan dengan signifikasi sebesar 72,8%. Kesimpulan dari penelitian ini diperlukannya faktor moderasi untuk meningkatkan Belanja Langsung selain itu pemerintah daerah agar kedepannya melibatkan pihak swasta dalam menggali potensi penerimaan daerah yang lebih optimal.
PENGARUH CASH TURNOVER, ACCOUNT RECEIVABLE TURNOVER DAN INVENTORY TURNOVER TERHADAP LIKUIDITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Firmansyah Firmansyah Periansya
EKSISTANSI Vol. 4 No. 1 (2014): Jurnal Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Tujuan dari penelitian ini adalah untuk menentukan dampak langsung dan tidak langsung antara Perputaran Kas, Piutang Perputaran dan Perputaran Persediaan untuk Current Ratio perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia 2009-2011. Penelitian ini menggunakan data sekunder (berasal dari situs www.idx.co.id resmi), menggunakan teknik analisis regresi linier berganda dengan analisis jalur. Hasil penelitian menunjukkan bahwa hanya ada satu dari tiga Variabel yang mengarahkan pengaruh antara Perputaran Kas untuk Current Ratio perusahaan pertambangan. Sedangkan, Account Receivable Turnover dan Inventory Turnover tidak langsung mempengaruhi likuiditas (current ratio).
Efektivitas Penerapan Sistem Elektronifikasi Transaksi terhadap Penyerapan Belanja Barang dan Jasa pada Sekretariat Daerah Kota Palembang Putri, Sherina Dwi; Periansya, Periansya; Sari, Yuliana
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.5220

Abstract

This study aims to analyze the Effectiveness of the Implementation of the Transaction Electronification System on the Absorption of Goods and Services Expenditures at the Palembang City Regional Secretariat. This type of research is quantitative research. The sample used in this study amounted to 47 civil servants in the financial planning section of the Palembang City Regional Secretariat. The type of data used is primary data with a simple linear analysis method. The sampling technique used saturated sampling technique. The results of this study indicate that the variable Effectiveness of Transaction Electronification System Implementation has a positive and significant effect on the variable Absorption of Goods and Services Expenditure. Keywords: Effectiveness, Transaction Electronification System, Goods and Services Expenditure
Determinan Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan Putri Laila Sari; Periansya; Desi Indriasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.4450

Abstract

The research aims to examine the effects of local government size, intergovernmental revenue, job specialization, and capital expenditure on the level of mandatory financial statement disclosure of local governments. Disclosure is based on Government Regulation related to Government Accounting Standards Number 71 of 2010. Secondary data is sourced from Audit Reports (LHP) on Local Government Financial Statements (LKPD). The sample comprises 17 districts/cities in South Sumatra Province with 51 LKPD audit reports from 2020-2022. Data is analyzed using multiple linear regression techniques with Eviews 12. The study finds that local government size significantly and positively affects the level of mandatory financial statement disclosure; intergovernmental revenue significantly and negatively affects the level of mandatory financial statement disclosure; while job specialization and capital expenditure do not have a significant effect on the level of mandatory financial statement disclosure; and all four factors together significantly affect the level of mandatory financial statement disclosure
DETERMINAN OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI DI INDONESIA: DETERMINANTS OF AUDIT OPINION ON LOCAL GOVERMENT FINANCIAL STATEMENTS IN PROVINCES IN INDONESIA Prahatiwi, Nur Hanny; Periansya, Periansya; Aryani, Yuli Antina
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.584-598

Abstract

The primary objective of this research is to examine which factors among legal compliance, internal control systems, and audit recommendation follow-ups exert the strongest impact on auditor opinions regarding Indonesian provincial governments between 2018 and 2022. The investigation relies on secondary data sources, specifically drawing from two key documents: the Semester II Audit Results Overview Report issued by BPK RI and the Compilation of Audit Recommendation Follow-up Monitoring Results spanning 2018-2022, accessed through BPK RI's media center. The research encompasses all 34 Provincial Financial Statements (LKPDs) across Indonesia as its sample population. Statistical analysis was conducted through binary logistic regression methodology, utilizing SPSS version 25 software. The findings reveal that when examined individually, neither the internal control system nor legal compliance demonstrated significant influence on audit opinions. However, the follow-up of audit recommendations, when analyzed separately, showed a meaningful impact on audit outcomes. When all three variables were considered collectively, the research discovered that internal control systems, legal compliance, and audit recommendation follow-ups jointly influenced the resulting audit opinions.
PENCEGAHAN FRAUD: KOMPENSASI DAN KOMPETENSI SUMBER DAYA MANUSIA Allysa, Mys. Friska; Periansya, Periansya; Sari, Yuliana
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937551

Abstract

This research aims to determine the effect of Compensation and Competency on Fraud Prevention through Good Government Governance as an Intervening Variable. The population in this study were 117 employees of the South Sumatra Provincial Inspectorate with a sample selection technique of simple random sampling. This research is a quantitative study using primary data, namely a questionnaire with a research response of 54 employees at the South Sumatra Provincial Inspectorate. Data analysis used multiple linear regression analysis with the help of the SPSS version 2.9 program. The results of this research explain that Compensation has a negative and significant effect on Good Government Governance, Competence has no effect on Good Government Governance, simultaneously compensation and competence have an effect on Good Government Governance, Compensation has no effect on Fraud Prevention, Competence has no effect on Fraud Prevention, indirectly Compensation and Competence affect Fraud Prevention through Good Government Governance as an Intervening Variable. Keywords: Compensation, Competence, Good Government Governance, and Fraud Prevention.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN GOOD GOVERNANCE (STUDI KASUS OPD KOTA PALEMBANG) Agustina, Dwi; Periansya; Dwitayanti, Yevi
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937641

Abstract

This study aims to determine and analyze the effect of government accounting systems and the role of APIP on the implementation of good governance (PGG) with quantitative methods. The population in this study was the Regional Apparatus Organization (OPD) which amounted to 32 OPD (using purposive sampling technique). The data collection technique used a questionnaire with respondents consisting of the head of the office at the Palembang City OPD, the head of the finance subdivision, the finance staff, the head of the planning and program subdivision. Data were analyzed using multiple linear regression techniques using SPPS version 29. Based on the results of the study, it is known that the variables of government accounting systems and the role of APIP partially have a positive and significant effect on the implementation of good governance (PGG). Simultaneously, the government accounting system and the role of APIP have a positive and significant effect on the implementation of good governance (PGG). This study concluded that the government accounting system and the role of APIP (Government Internal Supervisory Apparatus) are very influential in the implementation of good governance in the Palembang City OPD. An effective accounting system helps local governments perform their functions well. APIP also plays an important role in conducting internal supervision, supporting the implementation of the principles of good governance implementation. Overall, both have a significant positive impact on the management of Palembang City Government. Keywords: SAP, Role of APIP, PGG
PENGARUH FISCAL STRESS DAN SILPA PADA PENYERAPAN ANGGARAN PADA PEMERINTAH DAERAH DI PROVINSI SUMATERA SELATAN Elpana, Methasa Cindy; Periansya; Dwitayanti, Yevi
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13968352

Abstract

The purpose of this study is to analyze what factors affect Budget Absorption in South Sumatra Province. The independent variables in this study are Fiscal Stress and Budget Calculation Surplus while the dependent variable is Budget Absorption. This study involved all districts / cities in South Sumatra province, namely 17 districts / cities, with saturated sampling criteria. Secondary data used in this study were obtained from the Supreme Audit Agency of the Republic of Indonesia for 5 years. This study uses multiple regression analysis to analyze the data. The results in this study indicate that Fiscal Stress and Budget Calculation Surplus have a significant effect on Budget Absorption in South Sumatra Province in 2018-2022 Government budget absorption in South Sumatra province is influenced by the variables of Fiscal Stress and Budget Calculation Surplus, along with the results of data processing with the IBM SPSS statistical program that has been analyzed. Keywords: Fiscal Stress, Budget Surplus and Budget Absorption
Co-Authors Allysa, Mys. Friska Aprillia, Dhea Aryasi, Putri Patli Aulia, Rizkiya Faizatul Ayu Septiawati Basyith, Abdul Desi Indriasari Desi Ulpa Anggraini, Desi Ulpa Dwi Agustina Elpana, Methasa Cindy Evada Dewata Dewata Fauzi, Fitriya Febiola, Febi Fithri, Eka Jumarni Harapin Hafid H. Indra Satriawan Indriasari, Desi Juliana, Mery Prahatiwi, Nur Hanny Putri Laila Sari Putri, Sherina Dwi Raiyan, Ravena Ar Rully Alamsyah, Rully Sari, Okta Purnama Sopiyan A.R Yevi Dwitayanti Yuli Antina Aryani, Yuli Antina Yuliana Sari Zahfarina, Vanny