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All Journal Manajemen Informatika INTEKNA Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis Widya Akuntansi dan Keuangan Jurnal EMA (Ekonomi Manajemen Akuntansi) Intervensi Komunitas: Jurnal Pengabdian Masyarakat Jurnal Pengabdian dan Kewirausahaan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Eduvest - Journal of Universal Studies Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Madani: Multidisciplinary Scientific Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-JURNAL AKUNTANSI Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) E-Jurnal Akuntansi
Yuliana Sari
Jurusan Akuntansi, Politeknik Negeri Sriwijaya
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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.
SOSIALISASI UPAYA PENCEGAHAN FINANCIAL DISTRESS PADA BPKAD PROVINSI SUMATERA SELATAN Dewata, Evada; Sari, Yuliana; Febrianti, Devi; Jauhari, Hadi
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 1 No. 6 (2023): Desember
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v1i6.199

Abstract

Penting bagi Pemerintah Daerah dalam pengelolaan keuangan daerah untuk menyediakan dana pelayanan publik dan masalah financial distress menjadi hambatan kesulitan keuangan daerah yang mengakibatkan ketidakmampuan pemerintah untuk memberi pelayanan sesuai standar minimal mutu pelayanan, untuk itu kegiatan pengabdian kepada masyarakat ini ditujukan bagi pemerintah daerah khususnya Badan Pengelola Keuangan Daerah (BPKAD) yang tugasnya merumuskan kebijakan teknis dibidang pengelolaan keuangan dan aset daerah diantaranya anggaran, belanja, akuntansi dan aset daerah. Kegiaan ini dilaksanakan oleh tim pengabdi dari Politeknik Negeri Sriwijaya pada tahun 2023. Adapun tujuan kegiatan ini untuk memberikan pengetahuan dan bukti-bukti teoritis tentang financial distress dan pencegahannya. Pelaksanaan kegiatan ini dilakukan pada bulan Oktober 2023 yang dihadiri oleh pimpinan dan pegawai BPKAD di kantor beralamat dijalan Kapten A Rivai Palembang. Pelaksanann kegiatan melalui beberapa tahapan mulai dari pre-test dan post-test, memberian materi dan diskusi bersama peserta. Capaian kegiatan ini diantaranya pegawai pemerintahan khususnya BPKAD memiliki pengetahuan terkait financial distress, serta mengetahui faktor-faktor yang dapat mencegah terjadinya financial distress sehingga keuangan pemerintah dapat terjaga dan terealisasi dengan tepat.
Manajemen Barang Milik daerah dan Optimalisasi Pengelolaan Aset Provinsi X Periansya Periansya; Yuliana Sari; Farah Azmi
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p13

Abstract

This study aims to determine the relationship between regional property management to the optimization of asset management as well as planning, identification of BMD, BMD inventory and supervision and control as a variable. Data were collected from employees of the regional financial and asset management agency of South Sumatra Province through a structured questionnaire. The sample used was 56 employees at the Regional Financial and Asset Management Agency of South Sumatra Province and analyzed using SPSS version 25. The results showed that the Planning and Supervision and Control variables had a significant positive effect on the optimization of asset management, while the BMD Identification variable had a negative effect. Inventory BMD does not affect the optimization of asset management. Keywords: Planning; Identification; Inventory; Supervision and Control; Optimization of Asset Management
Determinan Penyerapan Anggaran Badan Pengelolaan Keuangan dan Aset Daerah Tiara Syifa Putri Ananda; Maria Maria; Yuliana Sari
E-Jurnal Akuntansi Vol 32 No 11 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i11.p14

Abstract

This study aims to examine the components that influence the level of budget absorption in the Regional Financial and Asset Management Agency (BPKAD) of Palembang City. The research population is employees who play a role in the process of preparing and implementing the budget at BPKAD Palembang City using a saturated sample consisting of PPK, PPTK, Treasurer, Secretariat Section, Budget Section, Asset Section and Accounting Section with a total of 51 people. Data analysis used multiple linear regression techniques with SPSS software. The research findings show that planning, HR competencies and external pressures have an effect on budget absorption while procurement documents have no effect. Simultaneously these four components affect budget absorption by 38%. The implications of this research can be considered in managerial decision making when planning, managing and implementing budgets. Keywords: Budget Absorption; Planning; Procurement Documents; Human Resources Competence; External Pressure
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.
Perancangan Sistem Informasi Akuntansi Persediaan Barang Dagang Pada Cv Sumatera Ev Berjaya Palembang Siahaan, Rafael Michael Manasye; Sari, Yuliana; N, Nurhasanah
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 6 (2025): July 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16741838

Abstract

CV Sumatera EV Berjaya is a trading company engaged in the sales of electric bicycles and related components. In its operational activities, inventory recording is still conducted manually using Microsoft Excel, which is prone to errors and discrepancies between recorded and physical stock data. This final report aims to design an accounting information system for inventory using Accurate Accounting Software to enhance accuracy and efficiency in inventory management. The author employed data collection methods such as observation and interviews with company personnel. The system design results show that Accurate supports item data input, transaction recording, and report generation in an integrated and real-time manner. A comparison between the manual system and Accurate demonstrates that the computerized system significantly reduces data entry errors, accelerates stock checking processes, and improves decision-making effectiveness. This report is expected to serve as a reference for implementing appropriate accounting information systems for inventory in similar trading companies.
Penerapan Metode Pencatatan dan Penilaian Persediaan Barang Dagangan Syahrani, Umita; Evada Dewata; Yuliana Sari
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 3 (2024): 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.14699595

Abstract

This activity aims to find out how to apply the method of recording and assessing merchandise inventory at PT MMA and to compare the method of recording and assessing inventory according to PT MMA with the method of recording and assessing based on SAK ETAP, namely the perpetual method and the FIFO method. This activity was carried out using the interview method and analyzing data together with parties from PT MMA. The results of the analysis related to recording merchandise inventory show that PT MMA includes 11% VAT in the inventory acquisition price, this is not in accordance with SAK ETAP. Meanwhile, the results of the analysis related to inventory assessment show that there is a difference in the ending inventory value of Swiss fold and Trypan blue products according to the Company using the FIFO method. This happens because PT MMA recognizes that the initial cost of inventory will follow the most recent cost of goods purchased, while the FIFO method recognizes that the first goods purchased are the first goods sold so that applying the perpetual and FIFO methods will help PT MMA to be able to find out inventory value periodically appropriately based on SAK ETAP.
Analysis of the Financial Performance of the Ogan Komering Ulu Regency Government for the 2018–2022 Period Meilita, Yashinta Shirlei; Yuliana, Bainil; Sari, Yuliana
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5079

Abstract

Purpose: This study aims to evaluate the financial performance of the Regional Government of Ogan Komering Ulu Regency during the 2018–2022 fiscal period and to identify solutions to the challenges faced in financial management to support future improvements. Methodology/Approach: The research employed a documentation study method using official government sources. Primary data were obtained from the regency’s financial statements for 2018–2022, analyzed through financial ratio approaches such as independence, effectiveness, efficiency, and growth ratios. Results/Findings: The analysis revealed that in 2019 and 2022, revenues were insufficient to cover total expenditures. The independence ratio indicated a relatively balanced allocation between operational and capital spending. However, the effectiveness ratio of locally generated revenue (PAD) consistently fell within the ineffective category. The expenditure efficiency ratio was classified as moderately efficient, while PAD growth showed a negative trend across the observed period. Conclusion: The findings emphasize the importance of strategic measures to enhance PAD effectiveness and foster sustainable revenue growth as a foundation for improved fiscal resilience. Limitations: This study is limited to the financial statements and demographic data of Ogan Komering Ulu Regency during 2018–2022, without incorporating broader comparative regional analyses. Contribution: This study contributes by providing empirical evidence on the application of financial ratio analysis in assessing regional government performance. The results offer practical guidance for policymakers in optimizing revenue sources, improving expenditure efficiency, and strengthening fiscal independence. Moreover, the findings provide a comparative reference for other local governments in Indonesia facing similar financial challenges.
PERANCANGAN APLIKASI LAPORAN HARGA POKOK PENJUALAN (HPP) BERBASIS MICROSOFT EXCEL VBA PADA UMKM INDAH SONGKET DAN SOUVENIR PALEMBANG Sari, Yuliana; Dewata, Evada; Periansya, Periansya; Kusuma, Riany Fathika; Wulandary, Wulandary; Azzahra, Della
Jurnal Pengabdian dan Kewirausahaan Vol 10, No 1 (2026): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v10i1.9917

Abstract

The Indah Songket and Souvenir Palembang MSME faced problems in determining the cost of goods sold and financial reporting, which were still done manually. This Community Service Activity aimed to design and implement a Microsoft Excel VBA-based cost of goods sold reporting application that was accurate, fast, and appropriate to the MSME's capacity. The method used was the Waterfall method with stages of analysis, design, implementation, testing, deployment, and maintenance. The results of the activity showed that the application was able to automate the input, calculation, and reporting processes of cost of goods sold quickly and accurately. Partners also gained increased knowledge and skills in financial data management. The Community Service Activity contributed to supporting professional financial management, increasing product competitiveness, and opening up opportunities for replication of similar systems for other MSMEs.
Analisis Kualitas Laporan Keuangan Berdasarkan Kompetensi SDM dan Pemanfaatan Sistem Informasi Akuntansi pada Puskesmas 23 Ilir Kota Palembang Fadiah Agmis; Yuliana Sari; Desi Indriasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.4763

Abstract

The purpose of this study was to evaluate the quality of financial statements of the Regional Public Service Agency based on the ability of human resources and the utilization of accounting information systems at Puskesmas 23 Ilir Palembang City. Data collected through interviews, documentation, and observation are included in qualitative descriptive research. The financial field of Puskesmas 23 Ilir Palembang City became the data source. The triangulation method ensures data validity. Seven informants from the Finance Division of Puskesmas 23 Ilir Kota Palembang were involved in the interviews. The Budget Realization Report, Balance Sheet, Operational Report, Cash Flow Statement, Statement of Changes in Equity, and Notes to Financial Statements were examined, and observations were made to find out how the organization prepares financial statements. The interview results show that the ability of employees is continuously improved through training and technical guidance and accounting information systems, which support the suitability of the quality of financial statements.
Co-Authors Allysa, Mys. Friska Amaliah Kesuma Anisyah Latifatul Husna Ardiyan Natoen Ayu Septiawati Azzahra, Della Desi Indriasari Dewata, Evada Dewi Kartika Sari Edy Firza Eka Jumarni Eka Jumarni Fithri Eka Jumarni Fithri endah widyastuti Errika Evada Dewata Evada Dewata Evada Dewata dewata Evada Dewata Dewata Fadiah Agmis Farah Azmi Febrianti, Devi Firmansyah Firmansyah Periansya Fithri, Eka Jumarni Fitria Azzahra Hadi Jauhari Hadi Jauhari Hadi Jauhari Henny Yulsiati Husna, Anisyah Latifatul Jauhari, Hadi Kiagus Zainal Arifin Kurnia Widya Oktarini Kusuma, Riany Fathika Lestari, Tifani Dwi Maria Maria Meilita, Yashinta Shirlei Muhammad Rajesh Putra Sandof N, Nurhasanah Natoen, Ardiyan Neisya Amaliah Nelly Masnila NURHASANAH & MARIA Periansya Diah Elvina Desi Indriasari Periansya Periansya Periansya Periansya Periansya, Periansya Putri, Sherina Dwi Qurrotul Ayuni Rahma Dewi Rahma Wati Rasmini RIza Wahyudi Rizki Rahmawati Rohmadani, Disma Suci Salsabila Parahita Sari, Okta Purnama Sarikadarwati Siahaan, Rafael Michael Manasye Sopiyan A.R Sri Hartaty Sukmini Hartati Susi Rahmayanti Syahrani, Umita Tiara Syifa Putri Ananda Tiara Syifa Putri Ananda Wulandary, Wulandary Yevi Dwitayanti Yuliana, Bainil Zia Amara Maharani