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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 Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Yevi Dwitayanti
Jurusan Akuntansi, Politeknik Negeri Sriwijaya
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Respons pajak daerah: Impresi covid-19? Ismiyanti, Ismiyanti; Dewata, Evada; Dwitayanti, Yevi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2600

Abstract

The Covid-19 pandemic 2020 caused decrease Regional Tax Revenue in Palembang. The purpose of research to analyze comparison of Regional Tax receipts in Palembang before and during the Covid-19 and to analyze the comparison of Land and Building Tax receipts in 18 Districts in Palembang before and after the adjustment Tax Object Selling Value rate. The type research is descriptive quantitative with secondary data types use panel data with time series and cross section data types analyzed using Paired Sample T Test technique through the SPSS version 26 application. The total population is 120 consisting of 12 types regional taxes 2018-2021 period and Land and Urban Building Tax in 18 sub-districts 2017-2020 period. The sampling technique is saturated sampling so number of samples is 120. The results research are the types regional taxes affected by the Covid-19 are Parking and Hotel Tax. The sub-districts affected adjustment Tax Object Selling Value rate are 9 sub-districts, Sukarami, Ilir Timur I, Kalidoni, Ilir Timur II, Jakabaring, Kemuning, Ilir Timur III, Ilir Barat I, and Alang-Alang Lebar. The implications this research is can be informative suggestions in formulating regulations as a corrective step to increase local tax revenues in the city of Palembang.
Analisis Pengaruh Solvabilitas dan Derajat Desentralisasi Terhadap Financial Distress Provinsi Di Indonesia Eliza, Intan; Masnila, Nelly; Dwitayanti, Yevi
Jurnal Media Akuntansi (Mediasi) Vol. 7 No. 1 (2024): Jurnal Media Akuntansi (MEDIASI), September 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v7i1.16580

Abstract

ABSTRACT Financial distress is a condition in which the government is deemed incapable of providing optimal infrastructure services to the public. This study aims to determine the effect of solvency and the degree of decentralization on the financial distress of provinces in Indonesia. The panel data for this study were obtained from the audited financial reports of the BPK RI for 34 provinces from 2018 to 2022. The testing was conducted using the Eviews 12 program. The results concluded that solvency has no effect, while the degree of decentralization has a positive effect on financial distress. Keywords: Financial Distress, Solvency Rasio, Degree Of Decentralization.   ABSTRAK Financial distress adalah kondisi saat pemerintah dinilai tidak mampu melakukan pelayanan infrstruktur yang optimal kepada masyarakat. Penelitian ini ditujukan mengetahui pengaruh solvabilitas dan derajat desentralisasi terhadap financial distress provinsi di Indonesia. Data panel pada penelitian ini didapatkan dari laporan keuangan BPK RI  audited 34 provinsi di Indonesia tahun 2018 – 2022. Pengujian dengan menggunakan bantuan program Eviews 12. Hasil pengujian memperoleh kesimpulan bahwa solvabilitas tidak berpengaruh, sedangkan derajat desentralisasi memiliki pengaruh positif terhadap financial distress. Kata kunci: Financial Distress, Solvabilitas, Derajat Desentralisasi.
Komparasi Kinerja Algoritma Blocking Pada Proses Indexing Untuk Deteksi Duplikasi Amin, M. Miftakul; Dwitayanti, Yevi
Jurnal Teknologi Informasi dan Ilmu Komputer Vol 11 No 4: Agustus 2024
Publisher : Fakultas Ilmu Komputer, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25126/jtiik.1148080

Abstract

Proses integrasi data dari heterogeneous data sources memerlukan kualitas data yang baik. Salah satu ciri kualitas data yang baik adalah terhindar dari terjadinya duplikasi data. Untuk melakukan deteksi duplikasi, langkah yang dapat dilakukan adalah membandingkan setiap record dalam sebuah dataset sehingga membentuk candidate record pair. Teknik blocking digunakan untuk proses indexing yang dapat mengurangi jumlah pasangan record dalam proses deteksi duplikasi. Penelitian ini bertujuan untuk melakukan perbandingan beberapa algoritma blocking sehingga diperoleh rekomendasi algoritma mana yang paling optimal digunakan. Penelitian ini melakukan investigasi terhadap 6 buah algoritma blocking, yaitu Soundex, NYSIIS, Metaphone, Double Metaphone, Jaro Winkler Similarity, dan Cosine Similarity. Dataset yang digunakan dalam penelitian ini adalah dataset restaurant yang berisi 112 record, yang di dalamnya terdapat beberapa record yang terindikasi duplikat. Hasil penelitian menunjukkan bahwa algoritma NYSIIS memberikan hasil record blocking paling optimal, yaitu sebesar 97 record. Sedangkan algoritma Soundex dan Cosine Similarity memberikan hasil yang paling optimal, yaitu sebesar 8 buah candidate record pair. Sedangkan dari sisi waktu eksekusi algoritma Soundex dan NYSIIS memberikan proses yang paling cepat dengan durasi 0,04 detik.   Abstract   The process of integrating data from heterogeneous data sources requires good data quality. One of the characteristics of good data quality is avoiding data duplication. To perform duplication detection, a step that can be done is to compare each record in a dataset to form a candidate record pair. The blocking algorithm is used for the indexing process which can reduce the number of record pairs in the duplication detection process. This research aims to compare several blocking algorithms so as to obtain recommendations on which algorithm is most optimally used. This research investigates 6 blocking algorithms, namely Soundex, NYSIIS, Metaphone, Double Metaphone, Jaro Winkler Similarity, and Cosine Similarity. The dataset used in this research is a restaurant dataset containing 112 records, in which there are several records that indicate duplicates. The results showed that the NYSIIS algorithm provided the most optimal record blocking results, which amounted to 97 records. While the Soundex and Cosine Similarity algorithms provide the most optimal results, which are 8 candidate record pairs. In terms of execution time, the Soundex and NYSIIS algorithms provide the fastest process with a duration of 0.04 seconds.
Analyzing the Impact of Regional Assets, Dependency, and Debt Financial Ratio on Transparency of Financial Reporting though Online Platforms in Indonesia Desrina Desrina; Siska Aprianti; Yevi Dwitayanti
West Science Journal Economic and Entrepreneurship Vol. 2 No. 04 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i04.1242

Abstract

Penelitian ini bertujuan untuk menyelidiki secara empiris faktor-faktor yang mempengaruhi pelaporan keuangan internet di Indonesia. variabel independen dalam penelitian ini meliputi Regional Wealth, Regional Dependency, dan Leverage, sedangkan variabel dependen adalah Internet Financial Reporting (IFR). Sampel terdiri dari laporan keuangan dari pemerintah daerah di Indonesia antara tahun 2018 dan 2022. Data yang digunakan adalah data sekunder yang bersumber dari Badan Pemeriksa Keuangan Indonesia dan Badan Pusat Statistik Indonesia. Analisis regresi logistik akan dilakukan dengan menggunakan SPSS versi 25. Hasil penelitian ini mengungkapkan bahwa Aset Daerah tidak memiliki pengaruh yang signifikan terhadap Pelaporan Keuangan Internet, di mana Ketergantungan Daerah dan Rasio Pembiayaan Utang memang berdampak pada Pelaporan Keuangan Internet di pemerintah provinsi Indonesia.
Flypaper Effect Pada Dana Alokasi Umum, Dana Bagi Hasil Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Pemerintah Provinsi Di Indonesia Abrar, Naufal Muhammad Fajari; Masnila, Nelly; Dwitayanti, Yevi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2541

Abstract

Examining how the Flypaper Effect, the General Allocation Fund, the Revenue Sharing Fund, and Regional Original Income affect regional expenditure in Indonesian provinces was the primary goal of this study. The researchers in this study used purposive sampling to choose 22 out of 38 provinces in Indonesia for their investigation. The research included the years 2019 through 2022. The investigation's secondary data sources were compiled using the documentation technique. Data from the "Provincial Government Financial Report Audit Results" is specifically referenced in the budget realization report. For further information, see the official website at http://e-ppid.bpk.go.id. The multiple regression analysis method employed in this research is IBM SPSS 26. General allocation, revenue sharing, and regional original income all have a role in shaping regional spending, according to the research. Lower coefficients are associated with local revenue compared to the General Allocation Fund and Revenue Sharing Fund. Finally, the Flypaper Effect has an impact on the provincial governments of Indonesia.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN GOOD GOVERNANCE (STUDI KASUS OPD KOTA PALEMBANG) Agustina, Dwi; Periansya; Dwitayanti, Yevi
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937641

Abstract

This study aims to determine and analyze the effect of government accounting systems and the role of APIP on the implementation of good governance (PGG) with quantitative methods. The population in this study was the Regional Apparatus Organization (OPD) which amounted to 32 OPD (using purposive sampling technique). The data collection technique used a questionnaire with respondents consisting of the head of the office at the Palembang City OPD, the head of the finance subdivision, the finance staff, the head of the planning and program subdivision. Data were analyzed using multiple linear regression techniques using SPPS version 29. Based on the results of the study, it is known that the variables of government accounting systems and the role of APIP partially have a positive and significant effect on the implementation of good governance (PGG). Simultaneously, the government accounting system and the role of APIP have a positive and significant effect on the implementation of good governance (PGG). This study concluded that the government accounting system and the role of APIP (Government Internal Supervisory Apparatus) are very influential in the implementation of good governance in the Palembang City OPD. An effective accounting system helps local governments perform their functions well. APIP also plays an important role in conducting internal supervision, supporting the implementation of the principles of good governance implementation. Overall, both have a significant positive impact on the management of Palembang City Government. Keywords: SAP, Role of APIP, PGG
PENGARUH FISCAL STRESS DAN SILPA PADA PENYERAPAN ANGGARAN PADA PEMERINTAH DAERAH DI PROVINSI SUMATERA SELATAN Elpana, Methasa Cindy; Periansya; Dwitayanti, Yevi
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13968352

Abstract

The purpose of this study is to analyze what factors affect Budget Absorption in South Sumatra Province. The independent variables in this study are Fiscal Stress and Budget Calculation Surplus while the dependent variable is Budget Absorption. This study involved all districts / cities in South Sumatra province, namely 17 districts / cities, with saturated sampling criteria. Secondary data used in this study were obtained from the Supreme Audit Agency of the Republic of Indonesia for 5 years. This study uses multiple regression analysis to analyze the data. The results in this study indicate that Fiscal Stress and Budget Calculation Surplus have a significant effect on Budget Absorption in South Sumatra Province in 2018-2022 Government budget absorption in South Sumatra province is influenced by the variables of Fiscal Stress and Budget Calculation Surplus, along with the results of data processing with the IBM SPSS statistical program that has been analyzed. Keywords: Fiscal Stress, Budget Surplus and Budget Absorption
Model Rekomendasi Jurnal dengan Algoritma Jaccard Similarity dan Protokol OAI-PMH Amin, M. Miftakul; Firdaus, Ali; Dwitayanti, Yevi
Jurnal Pendidikan dan Teknologi Indonesia Vol 4 No 10 (2024): JPTI - Oktober 2024
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpti.637

Abstract

Kesulitan peneliti dalam menemukan jurnal yang sesuai untuk publikasi artikel ilmiah menjadi salah satu hambatan dalam proses diseminasi ilmu pengetahuan. Masalah ini diperburuk oleh kurangnya integrasi antara sistem manajemen jurnal seperti Open Journal System (OJS) dengan layanan pencarian yang efektif. Penelitian ini bertujuan untuk merancang dan mengembangkan sebuah aplikasi journal finder yang mampu merekomendasikan jurnal berdasarkan kecocokan antara judul artikel dan abstrak. Metode yang digunakan adalah dengan mengimplementasikan algoritma jaccard similarity untuk menghitung kesamaan antara judul dan abstrak artikel dari input pengguna dengan metadata jurnal yang tersimpan dalam basis data, serta protokol Open Archives Initiative Protocol for Metadata Harvesting (OAI-PMH) untuk mengumpulkan metadata artikel dari repositori jurnal yang berbasis OJS. Penelitian ini telah berhasil menghimpun sebanyak 59 repository platform OJS, dan 3.321 metadata artikel ilmiah yang disimpan dalam sebuah basis data jurnal. Hasil penelitian menunjukkan bahwa aplikasi journal finder berhasil merekomendasikan jurnal dengan tingkat kemiripan tertentu berdasarkan validasi data uji. Penelitian ini diharapkan dapat membantu para peneliti menemukan jurnal yang relevan secara lebih cepat dan meningkatkan efisiensi proses publikasi artikel ilmiah.
Flypaper Effect Pada Belanja Daerah Kabupaten/ Kota Di Provinsi Sumatera Selatan Tahun 2018-2022 Cahyani, Vira Mustika; Firmansyah, Firmansyah; Dwitayanti, Yevi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2815

Abstract

The study is to examine the effect of General Allocation Funds (DAU) and Regional Original Income (PAD) on Regional Expenditure and to see if there is a flypaper effect of District/ City on Sumatera Selatan Province in 2018- 2022. The population is LRA in 17 districts/cities and 85 observation units. The data in this study were tested by descriptive statistics, classic assumption test, coefficient of determination, t-value test, F-test, and flypaper effect detection on regional expenditure, which were processed using Statistical Package for the Social Application Sciences (SPSS) version 26. The result states that the independent variables significantly positively affect variable dependent Keywords: General Allocation Funds, Regional Original Income, Regional Expenditure, and Flypaper Effect.
Pengaruh Kemandirian Fiskal dan Efektivitas Pengelolaan Anggaran Terhadap Alokasi Belanja Modal pada Kabupaten/Kota di Provinsi Sumatera Barat Surya Ramadhani; Nelly Masnila; Yevi Dwitayanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5951

Abstract

This study aims to analyze the effect of fiscal independence and budget management effectiveness on capital expenditure allocation in districts/cities in West Sumatra Province. Analysis of aid data was conducted using multiple linear regression with SPSS software version 29. The data used are secondary data, collected through documentation, such as books, regulations, and other sources relevant to regional financial performance, including the fiscal independence ratio, budget management effectiveness, and capital expenditure, as well as data from related agencies. The results of the study indicate that budget management effectiveness has a significant positive effect on capital expenditure allocation, while fiscal independence has no significant effect. This finding emphasizes the importance of improving budget management to increase public investment in the region. The implications of this study are important for local governments and policy makers in formulating strategies to improve public welfare by increasing capital expenditure allocation.
Co-Authors A.Ratna Sari Dewi Abrar, Naufal Muhammad Fajari Adi Sutrisman Ali Firdaus Angreini, Fitri Anisah Adiva Utami Annisa Haryanti Aprianti, Siska Aryasi, Putri Patli Bainil Yulina 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 Gea Ananda 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 HUSNI MUBAROK Muhammad Rizqulloh Akbar Mukhlis Mukhlis Nadia Amanda Nadiyya Amanda Putri Nadysa Aulia Nelly Masnila Nelly Masnila Novita, Lisa NURHASANAH & MARIA Nurhasanah Nurhasanah Nurhasanah Nurhasanah Nyayu Halima Thusa’dia Oktarida, Anggraeni Periansya Diah Elvina Desi Indriasari Permata Oktarista Pratama, Ramod Yudha Pratiwi Nasution, Tasyila Putry Putri, Silva Khairani Qurrotul Ayuni Rabbiyati Ningsi Rafika Sari Rahma Wati Rianto, Panji Ridho Aditama, Mohammad Dimas Rita Martini Rizky Anugra Putri Rosy Armaini Sandrayati Sandrayati Sandrayati Sari, Kartika Rachma Sarikadarwati Sarikadarwati Sisi Mandasari SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Siti Rohima Sulaiman Sulaiman Surya Ramadhani susi ardiani Susi Ardiani Tabila Wati Yeni Priatna Sari, Yeni Priatna Yuli Antina Aryani, Yuli Antina Yuliana Sari Zulkifli