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<![CDATA[Pengaruh Kualitas Sistem, Kualitas Informasi Terhadap Manfaat Bersih Melalui SIMDA Barang Milik Daerah Pada Kabupaten Banyuasin ]]>
<![CDATA[Rasmini]]>;
<![CDATA[Yuliana Sari]]>;
<![CDATA[Sarikadarwati]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.5086
<![CDATA[This study aims to determine how the influence of system quai lity, informaition quai lity, hais ain impaict onnet benefits ait the Bainyuaisin Regency Regionai l AIppairaitus Orgainizaition. This study used ai saituraited saimple withai totai l saimple size of 132 people from the reseairch populaition of ai ll bainyuaisin district regionai l aippairaitusorgainizaitions. The type of daitai used is primairy daitai aind is collected using questionnaire techniques. The daitaiused in this study aire those thait operaite the regionai l mainaigement informaition system for regionai l property(Simdai BMD). Hypothesis testing tools in this study using the SPSS aipplicaition. The reseairch wais conducted withpainel daitai ainai lysis using multiplier regression ainai lysis. Baised on the daitai thait hais been processed, the resultsobtained show thait system quai lity aiffects net benefits, informaition quai lity hais ai positive effect on net benefits.]]>
<![CDATA[Analisis Penerapan Pernyataan Standar Akuntansi Pemerintah PSAP 07 pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten PALI ]]>
<![CDATA[Muhammad Rajesh Putra Sandof]]>;
<![CDATA[Yuliana Sari]]>;
<![CDATA[Desi Indriasari]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.5118
<![CDATA[The major objective of this research is to determine whether PSAP 07 is suitable for the identified, measured, evaluated, released and disposed of, disclosed, and depreciated fixed assets of the PALI Regency Financial and Fixed Asset Management Agency. The Agency was the site of the research. The focus here is on descriptive qualitative research. The research for this project made use of both official and unofficial sources of data. The data was gathered via interviews with people who were actively involved in managing regional assets and money. The impact of PSAP No. 07 on the fixed assets of BPKAD Pali Regency was investigated in this research using qualitative descriptive analysis. The results show that PSAP No. 7 has been satisfactorily handled by BPKAD Pali Regency with respect to the FMA of PALI Regency in terms of recognition, measurement, assessment, disclosure, disposal, and depreciation.]]>
<![CDATA[Pengaruh Kontribusi Pajak Daerah dan Retribusi Daerah Terhadap Belanja Daerah pada Kabupaten atau Kota di Provinsi Jawa Barat ]]>
<![CDATA[Neisya Amaliah]]>;
<![CDATA[Yuliana Sari]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (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.v7i4.5152
<![CDATA[The primary goal of this research is to determine the effect of local tax and retribution percentages on regional spending in West Java Province's districts and cities. The data in this research was analysed quantitatively using Eviews 12 software and multiple linear regression. This research used nine cities and eighteen districts in West Java Province as its population. A total of 135 samples were included in this investigation, using a saturation sampling strategy. This data is derived from secondary sources, namely audit reports on financial accounts from local governments. These reports, which span the fiscal years 2018–2022, are available on the Republic of Indonesia's Supreme Audit Agency's website. The reports provide data on the amount of money that was actually spent. At least in part, this study's results demonstrate that local taxes significantly affect spending at the municipal level. Quite a bit of weight is borne by local punishment on local spending. Municipal levies and taxes have a significant combined effect on district and city budgets in West Java Province.]]>
<![CDATA[Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah: Studi Kasus pada Pemerintah Dearah Kabupaten Banyuasin, Musi Banyuasin, dan Ogan Ilir ]]>
<![CDATA[Dewi Kartika Sari]]>;
<![CDATA[Sri Hartaty]]>;
<![CDATA[Yuliana Sari]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (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.v7i10.9647
<![CDATA[This study aims to examine the effect of accounting understanding, utilization of accounting information systems, and internal control system on the quality of local government financial report in Banyuasin, Musi Banyuasin, and Ogan Ilir Regencies. The data of this study uses primary data with a quantitative approach. This study uses a convenience sampling method. The population in this study were all employees of the Regional Financial and Asset Management Agency of Banyuasin, Musi Banyuasin, and Ogan Ilir Regencies. The sample uses in this study was 51 respondents. The analysis technique used to test the research hypothesis was multiple linear regression analysis with the help of SPSS software version 26. The results of this study indicate that the variables of accounting understanding does not have a significant effect on the quality of local government financial reports. Meanwhile, the utilization of accounting information system and internal control systems has a positive and significant effect on the quality of local government financial reports. Simultaneous tests show that the variables of accounting understanding, utilization of accounting information systems, and internal control systems simultaneously affect the quality of financial reports.]]>
<![CDATA[Internal Control System Effectiveness: The Impact of Human Resource Competence and Budget Target Clarity ]]>
<![CDATA[Amaliah Kesuma]]>;
<![CDATA[Rita Martini]]>;
<![CDATA[Yuliana Sari]]>
<![CDATA[ Eduvest - Journal of Universal Studies Vol. 6 No. 1 (2026): Eduvest - Journal of Universal Studies ]]>
Publisher : <![CDATA[Green Publisher Indonesia ]]>
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DOI: 10.59188/eduvest.v6i1.52096
<![CDATA[This study focusses on the impact of human resource (HR) competency and budget target clarity on the efficacy of the internal control system (ICS). The background of this research is derived from findings correlated to incapacities in the ICS in the Audit Result Report of Palembang City issued by the Supreme Audit Institution of Indonesia (BPK). This study applies a quantitative approach with primary data as the data source. The hypothesis testing tool used is Statistical Product and Service Solutions version 29 application. The data analyze applies multiple linear regression method. The sample collection method in this research is purposive sampling. The outcomes present that HR competence and budget target clarity have a significant and positive impact on the effectiveness of the ICS. This research gives important inferences for local governments in strengthening the internal control system as a whole, both in terms of structure, procedures, and internal monitoring mechanisms that are able to detect and prevent potential deviations.]]>
<![CDATA[Implementation of Good Governance, Utilization of Information Technology, And Reliability of Government Financial Statements ]]>
<![CDATA[Hadi Jauhari]]>;
<![CDATA[Yuliana Sari]]>;
<![CDATA[Evada Dewata]]>
<![CDATA[ JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019 ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur ]]>
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DOI: 10.33005/jasf.v2i2.59
<![CDATA[The lack of optimal implementation of Good Governance and the use of information technology is thought to affect the quality of government financial reports. For this reason, this research is intended to determine the relationship between the application of Good Governance, the use of information technology and the reliability of the financial statements of the regional government of South Sumatra Province. The study population was employees of 40 Regional Apparatus Organizations in South Sumatra Province. The sampling technique used is purposive sampling, and 120 respondents are obtained consisting of heads of departments, treasurers of offices, administrators of finance or accounting, and staff of finance at the Regional Apparatus Organization of South Sumatra Province. The collection method uses a questionnaire distributed from May-June 2019. The results of the study show that Good Governance does not have a significant effect on the reliability of local government financial reports. On the contrary, the use of information technology has a significant positive impact on the reliability of local government financial reports. The results of this study have implications for the Regional Government of South Sumatra Province as a Good Governance agent in the government to commit and consistently utilize information and accountable technology in transparent financial reporting.]]>
<![CDATA[PENGARUH PENERAPAN SISTEM INFORMASI PEMERINTAH DAERAH (SIPD) TERHADAP PENINGKATAN KINERJA INSTANSI PADA SEKRETARIAT DAERAH KOTA PALEMBANG ]]>
<![CDATA[Rizki Rahmawati]]>;
<![CDATA[Sukmini Hartati]]>;
<![CDATA[Yuliana Sari]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/atm95j39
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Sistem Informasi Pemerintah Daerah (SIPD) terhadap peningkatan kinerja instansi pada Sekretariat Daerah Kota Palembang, dengan fokus pada tiga variabel independen yaitu persepsi kemanfaatan, persepsi kemudahan, dan komitmen organisasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode eksplanatori. Data dikumpulkan melalui penyebaran kuesioner kepada 46 responden yang merupakan pegawai pada bagian perencanaan dan keuangan Sekretariat Daerah Kota Palembang. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa persepsi kemudahan dan komitmen organisasi berpengaruh positif dan signifikan terhadap peningkatan kinerja instansi. Namun, persepsi kemanfaatan tidak berpengaruh signifikan. Secara simultan, ketiga variabel tersebut secara bersama-sama berpengaruh signifikan terhadap peningkatan kinerja instansi. Temuan ini menunjukkan bahwa keberhasilan implementasi SIPD lebih banyak ditentukan oleh persepsi kemudahan penggunaan sistem serta tingkat komitmen organisasi dalam mendukung penggunaan sistem secara berkelanjutan, dibandingkan dengan persepsi atas manfaatnya semata.]]>
<![CDATA[ANALISIS BIAYA RELEVAN UNTUK PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV AULIA PALEMBANG ]]>
<![CDATA[Fitria Azzahra]]>;
<![CDATA[Eka Jumarni Fithri]]>;
<![CDATA[Yuliana Sari]]>
<![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[Zia Amara Maharani]]>;
<![CDATA[Yuliana Sari]]>;
<![CDATA[Edy Firza]]>
<![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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DOI: 10.5281/zenodo.17287893
<![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[Yuliana Sari]]>;
<![CDATA[Kurnia Widya Oktarini]]>
<![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.]]>
