Articles
<![CDATA[PENCEGAHAN FRAUD: KOMPENSASI DAN KOMPETENSI SUMBER DAYA MANUSIA ]]>
<![CDATA[Allysa, Mys. Friska]]>;
<![CDATA[Periansya, Periansya]]>;
<![CDATA[Sari, Yuliana]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
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DOI: 10.5281/zenodo.13937551
<![CDATA[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.]]>
<![CDATA[SOSIALISASI UPAYA PENCEGAHAN FINANCIAL DISTRESS PADA BPKAD PROVINSI SUMATERA SELATAN ]]>
<![CDATA[Dewata, Evada]]>;
<![CDATA[Sari, Yuliana]]>;
<![CDATA[Febrianti, Devi]]>;
<![CDATA[Jauhari, Hadi]]>
<![CDATA[ Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 1 No. 6 (2023): Desember ]]>
Publisher : <![CDATA[CV. Alina ]]>
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DOI: 10.59407/jpki2.v1i6.199
<![CDATA[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.]]>
<![CDATA[Factors Affecting APBN Performance With Organizational Commitment as a Moderating Variable at The Ministry of Finance ]]>
<![CDATA[Sari, Okta Purnama]]>;
<![CDATA[Periansya, Periansya]]>;
<![CDATA[Sari, Yuliana]]>
<![CDATA[ JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10, No 1 (2025): JUNI ]]>
Publisher : <![CDATA[Universitas Merdeka Pasuruan ]]>
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DOI: 10.51213/ema.v10i1.589
<![CDATA[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.]]>
<![CDATA[Perancangan Sistem Informasi Akuntansi Persediaan Barang Dagang Pada Cv Sumatera Ev Berjaya Palembang ]]>
<![CDATA[Siahaan, Rafael Michael Manasye]]>;
<![CDATA[Sari, Yuliana]]>;
<![CDATA[N, Nurhasanah]]>
<![CDATA[ Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 6 (2025): July 2025 ]]>
Publisher : <![CDATA[Penerbit Yayasan Daarul Huda Kruengmane ]]>
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DOI: 10.5281/zenodo.16741838
<![CDATA[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.]]>
<![CDATA[Penerapan Metode Pencatatan dan Penilaian Persediaan Barang Dagangan ]]>
<![CDATA[Syahrani, Umita]]>;
<![CDATA[Evada Dewata]]>;
<![CDATA[Yuliana Sari]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 3 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang ]]>
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DOI: 10.5281/zenodo.14699595
<![CDATA[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.]]>
<![CDATA[ANALISIS BIAYA RELEVAN UNTUK PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV AULIA PALEMBANG ]]>
<![CDATA[Fitria Azzahra]]>;
<![CDATA[Eka Jumarni Fithri]]>;
<![CDATA[Sari, Yuliana]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 1 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang ]]>
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<![CDATA[Laporan akhir ini diharapkan dapat membantu CV Aulia dalam mempertimbangkan untuk pengambilan keputusan dalam menerima atau menolak pesanan khusus, dikarenakan perusahaan belum melakukan perhitungan biaya relevan yang harus dilakukan. Hal ini dapat menyebabkan manajemen sering berhadapan dengan keraguan dalam menerima atau menolak pesanan khusus. Oleh karena itu perusahaan perlu membuat perhitungan biaya relevan agar manajemen perusahaan dapat terbantu dalam melakukan pertimbangan untuk menerima atau menolak pesanan khusus. Data perusahaan yang digunakan oleh penulis, diperoleh melalui wawancara, berupa biaya yang digunakan oleh perusahaan dalam memproses pesanan khusus untuk produk undangan dan kuitansi. Dari hasil analisis, dapat dilihat bahwa perusahaan belum melakukan analisis perhitungan biaya relevan terhadap produk undangan dan kuitansi. hal ini menyebabkan laba yang dihasilkan belum maksimal. cv aulia sebaiknya menerapkan analısıs perhitungan biaya relevan sehingga bisa mengurangi kerugian dan bisa digunakan untuk strategi perusahaan dalam menghasilkan laba.]]>
<![CDATA[ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. BELITANG PANEN RAYA PALEMBANG ]]>
<![CDATA[Maharani, Zia Amara]]>;
<![CDATA[Sari, Yuliana]]>;
<![CDATA[Firza, Edy]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 3 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang ]]>
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<![CDATA[Pengabdian ini bertujuan untuk mengetahui bagaimana perhitungan dan pelaporan Pajak Pertambahan Nilai pada PT. Belitang Panen Raya Palembang apakah terjadi potensi kurang bayar atau lebih bayar. Metode dalam pengabdian ini menggunakan data primer serta pengumpulan data observasi, wawancara dan dokumentasi. Hasil yang ditemukan menunjukkan bahwa perhitungan dan pelaporan pajak pertambahan nilai sudah sesuai ketentuan yang berlaku, namun sering terjadinya kurang bayar tiap tahun. Perusahaan disarankan untuk rutin mengevaluasi administrasi perpajakan, melunasi kekurangan yang terjadi, serta mengikuti perkembangan peraturan agar kewajiban perpajakan terlaksana dengan baik.]]>
<![CDATA[The Effect of Budget Variance on Changes in Regency/City Expenditure Budgets in South Sumatra ]]>
<![CDATA[Errika]]>;
<![CDATA[Sari, Yuliana]]>;
<![CDATA[Oktarini, Kurnia Widya]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 9 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i09.p04
<![CDATA[This study analyzes the impact of variations in expenditure and revenue budgets on changes in expenditure budgets in district / city governments in South Sumatra. The sample was divided into 11 districts and 4 cities using purposive sampling technique. Data processing used a multiple regression statistical approach with multiple variables as well as classical assumption testing operated through the SPSS version 26 program. The research findings revealed that expenditure budget variation had a partially significant negative impact on budget changes, while revenue variation showed a significant positive influence. Simultaneously, however, both variables had a significant impact on budgetary changes. This study is expected to be a suggestion for local governments to form more appropriate budget policies, as well as an additional reference for further research in the field of local financial management.]]>
<![CDATA[Analysis of the Financial Performance of the Ogan Komering Ulu Regency Government for the 2018–2022 Period ]]>
<![CDATA[Meilita, Yashinta Shirlei]]>;
<![CDATA[Yuliana, Bainil]]>;
<![CDATA[Sari, Yuliana]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v7i1.5079
<![CDATA[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.]]>
<![CDATA[Analisis Kualitas Laporan Keuangan Berdasarkan Kompetensi SDM dan Pemanfaatan Sistem Informasi Akuntansi pada Puskesmas 23 Ilir Kota Palembang ]]>
<![CDATA[Fadiah Agmis]]>;
<![CDATA[Yuliana Sari]]>;
<![CDATA[Desi Indriasari]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i3.4763
<![CDATA[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.]]>
