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All Journal Jurnal Akuntansi Bisnis Jurnal Riset Terapan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Empowerment: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Periansya Diah Elvina Desi Indriasari
Jurusan Akuntansi, , Politeknik Negeri Sriwijaya
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PENGARUH PENERIMAAN PAJAK KENDARAAN DAN BEA BALIKNAMA TERHADAPPENDAPATAN ASLI DAERAH PROVINSI SUMATERA SELATAN Periansya Diah Elvina Desi Indriasari
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840838

Abstract

This study aims to analysis  the effect of Vehicle Tax (PKB) and VehicleTransfer Tax (BBNKB) to Regional OwnSource Revenue (PAD) in South Sumatera Province. The data used are time series data for the period of 2013-2016 which is presented monthly from January to December, using documentation method done at Regional Revenue Board (Bapenda) of South Sumatera Province. Sample in this research using samples saturated. The results of this study indicate that partially PKB variable positively and significantly influence to PAD in South Sumatera Province year 2013-2016, while variable of BBNKB have no significant influence to PAD in South Sumatera Province year 2013-2016, and simultaneously PKB and BBNKB positively and significantly influence to PAD in South Sumatera Province in 2013-2016.
FAKTOR-FAKTOR YANG MEMENGARUHI ALOKASI BELANJA Maria Maria Maria; Desi Indriasari; Nurhasanah Nurhasanah
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4782953

Abstract

Studi ini membuktikan unsur-unsur yang berkontribusi terhadap alokasi belanja modal di 34 provinsi se-Indonesia. Data diperoleh berdasarkan Laporan Keuangan Pemerintah Daerah (LKPD) tahun 2016-2018. Determinan alokasi belanja modal meliputi, PAD, dana perimbangan, SiLPA, dan rasio ruang fiskal. Data dianalisis menggunakan teknik multiple regression. Hasil analisis, secara bersama-sama keempat unsur tersebut berkontribusi terhadap belanja modal sebesar 69,8%. Secara parsial, PAD tidak memengaruhi alokasi belanja modal dan dana perimbangan merupakan faktor paling dominan (28,94%) terhadap alokasi belanja modal. Dengan adanya kajian ini diharapkan berdampak pada manajemen pemerintah yang andal dan bersih. Manajemen pemerintah yang bersih menjadi harapan masyarakat/publik dalam kaitannya dengan layanan publik yang berkualitas.
Rancang Bangun Pelaporan Keuangan Berbantuan Aplikasi SI APIK Maria Maria; Choiruddin Choiruddin; Yevi Dwitayanti; Desi Indriasari
Empowerment: Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2022): JULI 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a meaningful role in the Indonesian economy, sources of employment, and income. The development and sustainability of this type of entity, become the government's top priority in maintaining economic stability. Devotion activities on the design of MSME financial statements using SI APIK application for MSMEs of Bakery Tanjung Enim, Muara Enim in South Sumatera. This activity provides education to business owners about the importance of financial statements. Approach used insolving the problem is participatory methode. The results showed that the SI APIK application made it easier for MSMEs of Bakery Palace to meet the needs of its accounting system. Business owners do not need to bother in compiling financial statements because the recording on the SI APIK application will automatically produce financial statements as needed.
Pendampingan Penyusunan Laporan Harga Pokok Produksi Pempek Sentosa Maria Maria; Yevi Dwitayanti; Desi Indriasari; Nurhasanah Nurhasanah; Rabbiyati Ningsi
Empowerment: Jurnal Pengabdian Masyarakat Vol. 1 No. 6 (2022): NOVEMBER 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v1i6.317

Abstract

 Micro, Small and Medium Enterprises (MSMEs) Sentosa Palembang process and sell various pempek. As a business that carries out production activities, Sentosa MSMEs require calculating the Cost of Goods Produced (COGS) which is the basis for determining the selling price. This has not been done by MSMEs Pempek Sentosa. So far, business owners determine production costs using only estimates so that they have not reflected the proper conditions. For this reason, counseling and assistance in determining COGS in MSMEs are carried out. With this activity, business owners can find out the costs incurred for making pempek so that the selling price and the desired profit achievement are measured.
Pengaruh Government Size, Fiscal Distress, dan Sisa Lebih Perhitungan Anggaran Terhadap Manipulasi Akrual Lisda Tampubolon; Evada Dewata; Desi Indriasari; Hadi Jauhari
Jurnal Akuntansi Bisnis Vol 21, No 2: September 2023
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v21i2.10910

Abstract

This study aims to examine the factors that influence accrual manipulation, namely Government size, Fiscal Distress, and SiLPA using the Modified Jones model. The data used is secondary data in the form of Regional Government Financial Statements of 17 districts/cities in South Sumatra Province for the five-year period 2017-2021. Using the EVIEWS version 12 program as a multiple regression tool. The research findings obtained are that Government Size does not have a significant effect on accrual manipulation while Fiscal distress and SiLPA have a significant effect on accrual manipulation. The implications of these findings can be used as a basis for the development of better accounting policies and practices that focus on ongoing fiscal policy oversight and improved integrity in local government financial reporting.
THE INFLUENCE OF STRATEGIC VISION ON PARTICIPATION IN GOOD GOVERNMENT GOVERNANCE Jovan Febriantoko; Desi Indriasari; M.Sang Gumilar Panca Putra; Rio Marpen
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7008

Abstract

This study aimed to find out the influence of Strategic Vision on participation in good government governance of North Sumatra, West Sumatra, and South Sumatra Provinces during 2016 – 2018. Good government governance is very important if implemented in Indonesia because every country or province definitely really needs good government or often called Good Government Governance. Good governance is regulated in Law Number 17 of 2003 and Law Number 32 of 2004. Data were analyzed using SPSS (statistical product and service solution) version 26 on classical assumption test, regression analysis, and t-test. Based on the t-test results, Strategic Vision had no significant influence on participation in good government governance of North Sumatra, West Sumatra, and South Sumatra Provinces during 2016 – 2018. Therefore, in addition to a strong commitment, the government needs to adopt and use the right strategy in implementing the principles of Good Government Governance.
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 Pajak Daerah, Dana Alokasi Umum, Penggunaan Saldo Anggaran Lebih terhadap Belanja Daerah pada Kabupaten/Kota Sumatera Selatan dan Kepulauan Bangka Belitung Dian Rahma Putri; Maria; 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.v7i2.5732

Abstract

This This study aims to determine the effect of Local Taxes, General Allocation Funds and the Use of Excess Budget Balances on Regional Expenditures at the Regency / City Government of South Sumatra and Bangka Belitung Islands. This research data uses secondary data. This research data is obtained from the Regional Government Financial Report Audit Results (LHP LKPD) 2018 - 2022. The sample consisted of 17 Regency / City of South Sumatra and 7 Regency / City of Bangka Belitung so the total sample was 24 Regency / City samples within a period of 5 (Five) years (saturated sampling method). Multiple linear regression data analysis techniques using the help of the Statistical Product and Service solutions (SPSS) program version 26.00. The results of this study indicate that: (1) Local Tax partially has a positive and significant effect on Regional Expenditure (2) General Allocation Fund partially has a positive and significant effect on Regional Expenditure (3) Use of Excess Budget Balance partially has a positive and significant effect on Regional Expenditure (4) Local Taxes, General Allocation Fund, and Use of Excess Budget Balance simultaneously have a positive and significant effect on Regional Expenditure.
Determinan Penerapan Good Governance pada Pemerintah Kota Palembang Muhammad Raihan Hanif; Periansya; Desi Indriasari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1198

Abstract

Studi ini menyelidiki dampak Pemahaman Sistem Akuntansi, Pengendalian Internal, serta gaya kepemimpinan terhadap pelaksanaan Good Governance yang Baik dalam Pemerintah Kota Palembang. Data dikumpulkan melalui kuesioner yang diberikan kepada 97 peserta, yang terdiri dari bendahara, kepala subbagian keuangan, dan personel keuangan. Analisis menggunakan regresi linier berganda. Temuan menunjukkan bahwa, sampai batas tertentu, Pemahaman Sistem Akuntansi dan Pengendalian Internal tidak memengaruhi Good Governance yang Baik. Gaya kepemimpinan memberikan dampak positif dan substansial. Secara kolektif, ketiga variabel tersebut memberikan pengaruh substansial terhadap pelaksanaan Good Governance yang baik, terhitung 36,6% dari varians. Temuan ini menggarisbawahi pengaruh penting gaya kepemimpinan terhadap pencapaian Good Governance yang efektif dalam Pemerintah Kota Palembang.
Co-Authors Ahmad Salahudin Choiruddin Choiruddin Dian Rahma Putri Evada Dewata dewata Hadi Jauhari Jovan Febriantoko Kiagus Zainal Arifin Lisda Tampubolon M.Sang Gumilar Panca Putra Maria Muhammad Raihan Hanif Muhammad Rajesh Putra Sandof NURHASANAH & MARIA Nurhasanah Nurhasanah Nurhasanah Nurhasanah Periansya Rabbiyati Ningsi Rio Marpen Yevi Dwitayanti Yuliana Sari