Article Per Year (5 Year)
p-Index From 2020 - 2025
3.366
P-Index
This Author published in this journals
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 Jurnal Ekonomi 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
Unknown Affiliation
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

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
Stock market reaction: An investigation of COVID-19 effects in ASEAN Countries Fitriya, Fitriya; Basyith, Abdul; Periansya, Periansya
International Journal of Finance Research Vol. 5 No. 4 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v5i4.2527

Abstract

This study examines the effects of the various COVID-19 announcements by the World Health Organization (WHO) on stock returns in ASEAN countries, which is different from previous research in that most of the research only observed the first announcement of COVID-19 when a pandemic was declared This study uses 6 announcements of COVID-19, starting from the first time COVID-19 was identified until it was declared a variant delta. The results revealed that the market reaction in ASEAN to the first announcement of COVID-19 in China on December 31st, 2019, shows a positive and non-significant abnormal return and cumulative abnormal return. On January 13th, 15th, 21st, and 24th, 2020, the market also reacted negatively but not significantly to the announcement of the first recorded case outside China, which is in Thailand, Japan, the USA, and the European region, and it was an intermittently negative reaction but not significant. On March 7th, 2020, when the confirmed cases surpassed 100,000 globally, and on March 11th, 2020, when WHO officially announced COVID-19 as a global pandemic, the ASEAN market reacted negatively and significantly for abnormal and cumulative abnormal returns, which is inconsistent with Salisu, Sikiru and Vo (2020) and Topcu and Gulal (2020). However, the ASEAN countries reacted positively but not significantly to the second wave announcement on May 31st, 2021.
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Kompetensi Sumber Daya Manusia dan Politik Anggaran Terhadap Penyerapan Anggaran di Kota Palembang Febiola, Febi; Periansya; Fithri, Eka Jumarni
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3570

Abstract

The research aims to determine the effect of budget planning, budget implementation, human resource competence and budget politics on budget absorption in Palembang City. The research method used in this research is quantitative method. The data used is primary data in the form of questionnaires distributed to respondents. The population in this study were 32 OPDs of Palembang City with the sampling technique being saturated sampling. The questionnaires were distributed to 128 employees in 32 OPDs of Palembang City with 4 respondents each in each OPD. Based on the results of the study, it is known that Budget Planning, Budget Implementation and Budget Politics partially have a positive and significant effect on Budget Absorption, while Human Resource Competencies partially have no effect on Budget Absorption. Simultaneous tests show the results that the variables of Budget Planning, Budget Implementation, Human Resource Competencies, and Budget Politics together have an effect on Budget Absorption.
Faktor – Faktor Yang Mempengaruhi Efektivitas Sistem Pengendalian Intern (Studi Pada OPD Pemerintah Provinsi Sumatera Selatan) Juliana, Mery; Periansya; Satriawan, Indra
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3665

Abstract

This study aims to determine the effect of leadership style, accounting information systems and audit quality on the effectiveness of the internal control system. The type of data used in this study is primary data. The data in this study were obtained from the collection of questionnaires distributed. The population in this study were 39 Regional Apparatus Organizations (OPD) of the South Sumatra Provincial Government with a sample of 39 Regional Apparatus Organizations (OPD) of the South Sumatra Provincial Government and the sample selection method using purposive sampling. The statistical method in testing the hypothesis in this study is multiple linear regression analysis. The results of this study state that: (1) leadership style, accounting information system and audit quality partially and significantly affect the effectiveness of the internal control system and (2) leadership style, accounting information system and audit quality simultaneously and significantly affect the effectiveness of the internal control system in the Regional Apparatus Organization (OPD) of the South Sumatra Provincial Government.
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Kompetensi Sumber Daya Manusia dan Politik Anggaran Terhadap Penyerapan Anggaran di Kota Palembang Febiola, Febi; Periansya; Fithri, Eka Jumarni
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3570

Abstract

The research aims to determine the effect of budget planning, budget implementation, human resource competence and budget politics on budget absorption in Palembang City. The research method used in this research is quantitative method. The data used is primary data in the form of questionnaires distributed to respondents. The population in this study were 32 OPDs of Palembang City with the sampling technique being saturated sampling. The questionnaires were distributed to 128 employees in 32 OPDs of Palembang City with 4 respondents each in each OPD. Based on the results of the study, it is known that Budget Planning, Budget Implementation and Budget Politics partially have a positive and significant effect on Budget Absorption, while Human Resource Competencies partially have no effect on Budget Absorption. Simultaneous tests show the results that the variables of Budget Planning, Budget Implementation, Human Resource Competencies, and Budget Politics together have an effect on Budget Absorption.
Faktor – Faktor Yang Mempengaruhi Efektivitas Sistem Pengendalian Intern (Studi Pada OPD Pemerintah Provinsi Sumatera Selatan) Juliana, Mery; Periansya; Satriawan, Indra
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3665

Abstract

This study aims to determine the effect of leadership style, accounting information systems and audit quality on the effectiveness of the internal control system. The type of data used in this study is primary data. The data in this study were obtained from the collection of questionnaires distributed. The population in this study were 39 Regional Apparatus Organizations (OPD) of the South Sumatra Provincial Government with a sample of 39 Regional Apparatus Organizations (OPD) of the South Sumatra Provincial Government and the sample selection method using purposive sampling. The statistical method in testing the hypothesis in this study is multiple linear regression analysis. The results of this study state that: (1) leadership style, accounting information system and audit quality partially and significantly affect the effectiveness of the internal control system and (2) leadership style, accounting information system and audit quality simultaneously and significantly affect the effectiveness of the internal control system in the Regional Apparatus Organization (OPD) of the South Sumatra Provincial Government.
TINDAK LANJUT HASIL AUDIT DAN TRANSPARANSI, PENGARUHNYA TERHADAP TINGKAT KORUPSI DI INDONESIA : FOLLOW-UP ON AUDIT RESULTS AND TRANSPARENCY, ITS INFLUENCE ON THE LEVEL OF CORRUPTION IN INDONESIA Aprillia, Dhea; Periansya, Periansya; Aryani, Yuli Antina
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.694-707

Abstract

A case study of corruption cases handled by the Corruption Eradication Commission in 2018–2022 seeks to determine the impact of transparency on the level of corruption and the effects of follow-up activities on audit results. Secondary data for this study came from sources such as the KPK Financial Report, provincial government websites, and the BPK RI Audit Result Report and Summary of Semester II Audit Results. This study covers the 2018–2022 fiscal years, using 33 research samples and focusing on 34 provinces in Indonesia. Using SPSS version 25, we conducted multiple linear regression analyses to test the hypotheses. According to the study findings, transparency and follow-up on audit findings both have a positive and substantial effect on the level of corruption. At the same time, openness and the amount of time spent following up on audit findings affect the prevalence of corruption
Pengaruh Kemandirian, Efisiensi dan Kinerja Keuangan Pada Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Bagian Selatan Aryasi, Putri Patli; Periansya, Periansya; Dwitayanti, Yevi
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5479

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi Financial Sustainability pada pemerintah daerah Kabupaten/Kota di Provinsi Sumatera Bagian Selatan. Sampel penelitian ini menggunakan Laporan Keuangan Pemerintah Daerah (LKPD) di 60 Kabupaten/Kota Provinsi Sumatera Bagian selatan tahun anggaran 2019-2021. Teknik sampling menggunakan Teknik sampling jenuh. Metode analisis data menggunakan Software Eviews version 12 for Windows. Berdasarkan hasil penelitian dapat disimpulkan secara parsial bahwa variabel Kemandirian Keuangan (X1) dan Efisiensi Keuangan (X2) berpengaruh positif dan signifikan terhadap financial sustainability (Y), sedangkan Kinerja Keuangan (X3) berpengaruh negatif dan signifikan terhadap financial sustainability (Y). Secara Simultan Kemandirian Keuangan (X1), Efisiensi Keuangan (X2) dan Kinerja Keuangan (X3) secara bersama-sama memiliki pengaruh dan signifikan terhadap financial sustainability (Y).
Pengaruh Komitmen Organisasi, Sistem Pengukuran Kinerja, dan Partisipasi Anggaran terhadap Kinerja Manajerial (OPD Kota Palembang) Zahfarina, Vanny; Periansya, Periansya; Indriasari, Desi
KINDAI Vol 21 No 1 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i1.2034

Abstract

Abstrak: Tujuan dari penelitian ini adalah untuk mengetahui bagaimana Komitmen Organisasi, Sistem Pengukuran Kinerja, dan Partisipasi Anggaran mempengaruhi Kinerja Manajerial pada Organisasi Perangkat Daerah (OPD) Kota Palembang secara bersamaan dan secara parsial. Data yang digunakan dalam penelitian ini adalah data primer. Teknik pemilihan populasi dan sampel adalah purposive sampling. Populasi dalam penelitian ini berjumlah 32 OPD dan sampel dalam penelitian ini berjumlah 124 responden yang menduduki kepala dinas/badan/kantor, sekretaris/sekretariat, kepala bidnag/bagian/subdinas dan kepala seksi/subbagian/ subbidang. Pada penelitian ini, penulis menetapkan 4 responden dari setiap OPD dengan total semua responden adalah 128 responden. Data yang dapat dianalisis menggunakan perangkat lunak SPSS versi 25. Hasil penelitian menunjukkan secara parsial komitmen organisasi tidak berpengaruh dan signifikan, sedangkan partisipasi anggaran dan sistem pengukuran kinerja berpengaruh dan signifikan terhadap kinerja manajerial. Kemudian, komitmen organisasi, sistem pengukuran kinerja, dan partisipasi anggaran secara simultan berpengaruh positif dan signifikan terhadap kinerja manajerial. Kata kunci: komitmen organisasi, sistem pengukuran kinerja, partisipasi anggaran, kinerja manajerial
Factors Affecting APBN Performance With Organizational Commitment as a Moderating Variable at The Ministry of Finance Sari, Okta Purnama; Periansya, Periansya; Sari, Yuliana
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10, No 1 (2025): JUNI
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i1.589

Abstract

This study examines the effect of good governance and non-tax state revenue on APBN performance with organizational commitment as a moderating variable at the Ministry of Finance in the DJKN Regional Offices of South Sumatra, Jambi, and Babel. The research sample consisted of 55 employees with a saturated sampling technique. Data collection was conducted using an interval scale questionnaire. Data analysis involved descriptive statistics, classical assumption tests, multiple linear regression analysis, Moderated Regression Analysis (MRA), and hypothesis testing using IBM SPSS 27 for Windows. The results of the study indicate that good governance and non-tax state revenue partially have a significant and positive effect on APBN performance. Organizational commitment is proven to moderate and strengthen the relationship between good governance and non-tax state revenue with APBN performance. Simultaneously, the variables of good governance and non-tax state revenue also have a significant and positive effect which is further strengthened by the presence of organizational commitment.
LINKING ACCOUNTABILITY TO AUDIT DELAY: ROLE OF SIZE AND FINDINGS Aulia, Rizkiya Faizatul; Periansya, Periansya; Fithri, Eka Jumarni
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2715

Abstract

Audits of local government financial statements in Indonesia are conducted after submission to the supreme audit agency. Based on the 2021–2023 semester audit reports, although submissions were timely, audit delays increased, indicating the presence of other contributing factors. This study investigates the effect of local government size and audit findings on audit delays, with performance accountability as a mediating factor. A quantitative approach was applied using secondary data from 34 provinces during 2021–2023, analyzed through multiple linear regression and path analysis. The results show that local government size positively influences performance accountability, while audit findings negatively affect it. Audit findings are also identified as the only factor significantly influencing audit delays. However, performance accountability does not mediate the relationship between the independent variables and audit delays. Theoretically, this research enriches public sector literature on audit delay by examining the mediating role of performance accountability. Practically, the findings suggest that auditors and local governments can reduce audit delays by strengthening the management and resolution of audit findings.
Co-Authors A.R, Sopiyan Adelima, Dinna Agung Surya Dwianto 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 Febiola, Febi Fithri, Eka Jumarni Fitriya, Fitriya Harapin Hafid H. Indra Satriawan Indriasari, Desi Juliana, Mery M. Husni Mubarok Muamar, M. Muhammad Paundra Faza Afdi Prahatiwi, Nur Hanny Pupung Purnamasari Putri Laila Sari Putri, Nurhalizah Rahmah Putri, Sherina Dwi Raiyan, Ravena Ar Rully Alamsyah, Rully Sari, Okta Purnama Sarikadarwati Sopiyan A.R Tiara Septiani Yevi Dwitayanti Yuli Antina Aryani, Yuli Antina Yuliana Sari Zahfarina, Vanny