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All Journal Manajemen Informatika INTEKNA Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Riset Akuntansi dan Keuangan 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 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 Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) E-Jurnal Akuntansi
Yuliana Sari
Jurusan Akuntansi, Politeknik Negeri Sriwijaya
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Pengaruh Kualitas Sistem, Kualitas Informasi Terhadap Manfaat Bersih Melalui SIMDA Barang Milik Daerah Pada Kabupaten Banyuasin Rasmini; Yuliana Sari; Sarikadarwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.5086

Abstract

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.
Analisis Penerapan Pernyataan Standar Akuntansi Pemerintah PSAP 07 pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten PALI Muhammad Rajesh Putra Sandof; Yuliana Sari; Desi Indriasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.5118

Abstract

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.
Pengaruh Kontribusi Pajak Daerah dan Retribusi Daerah Terhadap Belanja Daerah pada Kabupaten atau Kota di Provinsi Jawa Barat Neisya Amaliah; Yuliana Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (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.v7i4.5152

Abstract

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.
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 Dewi Kartika Sari; Sri Hartaty; Yuliana Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (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.v7i10.9647

Abstract

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.
Internal Control System Effectiveness: The Impact of Human Resource Competence and Budget Target Clarity Kesuma, Amaliah; Martini, Rita; Sari, Yuliana
Eduvest - Journal of Universal Studies Vol. 6 No. 1 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i1.52096

Abstract

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.
Co-Authors Allysa, Mys. Friska Anisyah Latifatul Husna Ardiyan Natoen Ayu Septiawati Desi Indriasari 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 Kesuma, Amaliah Kiagus Zainal Arifin Lestari, Tifani Dwi Maharani, Zia Amara Maria Maria Meilita, Yashinta Shirlei Muhammad Rajesh Putra Sandof N, Nurhasanah Natoen, Ardiyan Neisya Amaliah Nelly Masnila NURHASANAH & MARIA Oktarini, Kurnia Widya Periansya Diah Elvina Desi Indriasari Periansya Periansya Periansya Periansya Putri, Sherina Dwi Qurrotul Ayuni Rahma Dewi Rahma Wati Rasmini RIza Wahyudi Rohmadani, Disma Suci Salsabila Parahita Sari, Okta Purnama Sarikadarwati Siahaan, Rafael Michael Manasye Sopiyan A.R Sri Hartaty Susi Rahmayanti Syahrani, Umita Tiara Syifa Putri Ananda Tiara Syifa Putri Ananda Yevi Dwitayanti Yuliana, Bainil