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All Journal Bulletin of Electrical Engineering and Informatics Jurnal Bisnis Jurnal Manajemen dan Keuangan Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jurnal Bisnis Darmajaya Jurnal Proaksi Jurnal Riset Terapan Akuntansi JAF- Journal of Accounting and Finance Ilomata International Journal of Tax and Accounting Widya Akuntansi dan Keuangan Jurnal Syntax Transformation GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) SABURAI INTERNASIONAL JOURNAL OF SOCIAL, SCIENCES, AND DEVELOPMENT (Saburai-IJSSD) Jurnal Pendidikan dan Teknologi Indonesia Jurnal Abdi Masyarakat Indonesia Jurnal Media Akuntansi (MEDIASI) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Golden Ratio of Auditing Research Aptekmas : Jurnal Pengabdian Kepada Masyarakat Empowerment: Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance Matriks The Es Accounting and Finance Innovative: Journal Of Social Science Research West Science Journal Economic and Entrepreneurship Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Yevi Dwitayanti
Jurusan Akuntansi, Politeknik Negeri Sriwijaya
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Journal : Indonesian Journal of Applied Accounting and Finance

 1 
The The Effect of Regional Income and Financing on Regency/City Capital Expenditures in South Sumatera Province Fitri Angreini; Kartika Rachma Sari; Yevi Dwitayanti
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.198 KB) | DOI: 10.31961/ijaaf.v2i1.1430

Abstract

This study examines the effect of income and financing on district/city capital expenditures in South Sumatra Province from 2018 to 2020. Researchers used secondary data from the website of the Directorate General of Fiscal Balance and the Supreme Audit Agency of South Sumatra Province. Thirty samples used in this study were determined by purposive sampling. Multiple linear regression and descriptive statistics were used to test the data using SPSS. Based on the results of the study, it can be said that partially PAD and transfer income have an effect on capital expenditure, while other legitimate regional income, financing receipts, and financing expenditures have no effect on capital expenditure. Simultaneously, PAD, transfer revenue, other legitimate regional revenues, financing receipts, and financing expenditures have a positive and significant effect on capital expenditures.
PENGARUH PENATAUSAHAAN ASET TETAP, SISTEM PENGENDALIAN INTERNAL , DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DI KOTA PALEMBANG: - Nadysa Aulia; Rita Martini; Yevi Dwitayanti
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i2.1436

Abstract

The purpose of this study is to analyze the impact of fixed asset administration, government internal control systems, and human resource competencies on the quality of financial reports in the city of Palembang. This study uses the main data using a questionnaire distributed through 51 OPD Palembang city. The number of samples taken in this study amounted to 102 respondents. Samples were taken using probability sampling technique. Research data is processed using narrative statistics and multiple linear regression analysis through the help of Statistical Products and Provider Solutions (SPSS) software. as a result of the research conducted shows that partially permanent asset administration has no effect on the quality of the Palembang city government's financial statements, the government's internal control system has a partial effect on the quality of the Palembang city government's financial statements, the competence of human resources has no partial effect on the quality of the Palembang city government's financial statements. Permanent Assets Administration does not have a positive impact on the Quality of Financial Statements, the Government's Inner Control System has a positive impact on the Quality of Financial Statements, Competence of Human Resources has no positive effect on the Quality of Financial Statements.
PENGARUH PENDAPATAN DAERAH DAN PEMBIAYAAN TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Angreini, Fitri; Sari, Kartika Rachma; Dwitayanti, Yevi
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

This study examines the effect of income and financing on district/city capital expenditures in South Sumatra Province from 2018 to 2020. Researchers used secondary data from the website of the Directorate General of Fiscal Balance and the Supreme Audit Agency of South Sumatra Province. Thirty samples used in this study were determined by purposive sampling. Multiple linear regression and descriptive statistics were used to test the data using SPSS. Based on the results of the study, it can be said that partially PAD and transfer income have an effect on capital expenditure, while other legitimate regional income, financing receipts, and financing expenditures have no effect on capital expenditure. Simultaneously, PAD, transfer revenue, other legitimate regional revenues, financing receipts, and financing expenditures have a positive and significant effect on capital expenditures
Pengaruh Penatausahaan Aset Tetap, Sistem Pengendalian Internal, dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan di Kota Palembang Fitrania, Nadysa Aulia; Martini, Rita; Dwitayanti, Yevi
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i2.2459

Abstract

The purpose of this study was to analyze the impact of fixed asset administration, internal control systems, and human resource competencies on the quality of financial statements in Palembang city. The research data came from questionnaires distributed to 51 OPDs in Palembang City with a total sample of 102 respondents using probability sampling technique. The data were processed with narrative statistics and multiple linear regression analysis through SPSS software. The results showed that partially the administration of fixed assets had no effect on the quality of Palembang City's financial statements, the internal control system had an effect on the quality of Palembang City's financial statements, while human resource competence had no effect on the quality of Palembang City's financial statements. As for the simultaneous analysis, asset administration, internal control systems, and human resource competencies affect the quality of Palembang City Government financial statements with an adjusted R square value of 0.283.
Co-Authors A.Ratna Sari Dewi Abrar, Naufal Muhammad Fajari Adi Sutrisman Ali Firdaus Amanda, Nadia Ananda, Gea Angreini, Fitri Anisah Adiva Utami Annisa Haryanti Aprianti, Siska Aryasi, Putri Patli Bainil Yulina Bernadette Robiani Cahyani, Vira Mustika Choiruddin Choiruddin Choiruddin, C. Comrie Ihza Mahendra Dedi Putra Dedi Putra Desrina Desrina Desrina Desrina Desyandri Desyandri Dewi, A.Ratna Sari Dimas Arrisky Dwi Agustina Dwi Apri Midiyanto Dwi Septia F Eliza, Intan Elpana, Methasa Cindy Ertawan Juliadi Evada Dewata Dewata Farah Zakirah Faridah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Periansya Fitrania, Nadysa Aulia Fitri Angreini Fitria, Elsa Hafni Zahara Hafni Zahara Hasanah, Siti Lailatull Hasbi Assidiki Mauluddi Heny Yulsiati I Komang Dedi AS Ishak, Jouzar Farouq Ismiyanti, Ismiyanti Jefri Ananda Ginting Ginting Juliadi, Ertawan Kartika Rachma Sari Kartika Rachma Sari Kenia Firta Kiagus Zainal Arifin Kiagus Zainal Arifin M. Miftakul Amin Maria Maria Maria Masnila, Nelly Mawaddah Mawaddah Miskah Azzahra Muhammad Rizqulloh Akbar Mukhlis Mukhlis Nadiyya Amanda Putri Nadysa Aulia Nelly Masnila Nelly Masnila NURHASANAH & MARIA Nurhasanah Nurhasanah Nurhasanah Nurhasanah Nyayu Halima Thusa’dia Periansya Diah Elvina Desi Indriasari Permata Oktarista Pratiwi Nasution, Tasyila Putry Qurrotul Ayuni Rabbiyati Ningsi Rafika Sari Rahma Wati Ridho Aditama, Mohammad Dimas Rita Martini Rizky Anugra Putri Rosy Armaini Sandrayati Sandrayati Sandrayati Sari, Kartika Rachma Sarikadarwati Sisi Mandasari Siska Aprianti SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Siti Rohima Sulaiman Sulaiman Surya Ramadhani Susi Ardiani Yeni Priatna Sari, Yeni Priatna Yuli Antina Aryani, Yuli Antina Yuliana Sari Zulkifli