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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 PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi 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 Horizon: Indonesian Journal of Multidisciplinary Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial dan Humaniora Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Yevi Dwitayanti
Jurusan Akuntansi, Politeknik Negeri Sriwijaya
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PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN BERBASIS VISUAL BASIC 6.0 PADA PT FEBERCO PALEMBANG Mubarok, Muhammad Husni; Dwitayanti, Yevi; Pratama, Ramod Yudha
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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Abstract

PT Feberco is a construction company in Palembang City, South Sumatra Province. In payroll operational activities, the company still performs calculations manually. This community service activity utilizes Visual Basic 6.0. to design a payroll accounting information system. Interviews were carried out by the author to find out all the information and problems that occurred in the company. This community service activity will produce a computerized payroll accounting information system, which will assist the finance department in compiling one of the elements of financial reports, namely the payroll report. Keywords: Payroll, Visual Basic 6.0, Accounting Information System
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA UMKM DEPOT KAYU VANAY SUKSES MANDIRI Novita, Lisa; Ardiani, Susi; Dwitayanti, Yevi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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Abstract

This article discusses the design of a cash sales accounting information system using Microsoft Visual Basic for Application (VBA) for UMKM Depot Kayu Vanay Sukses Mandiri. The purpose of this system is to simplify the recording of cash sales transactions. The data collection methods used in this research involve interviews and observations. The research findings indicate that the company still uses a manual system for recording sales, which involves using regular ledger books. This manual system has the potential for recording errors, incorrect calculations, neglecting record-keeping, and other mistakes. Furthermore, it can hinder timely access to information about sales and inventory levels, affecting decision-making processes. Therefore, the objective of this report is to design a cash sales accounting information system using Microsoft Visual Basic for Applications (VBA). The designed application features a simple and user-friendly interface to facilitate the management of cash sales transactions. Additionally, this application assists users in accessing the necessary data for decision-making and business planning, as well as generating various useful outputs. The results of this article demonstrate that the company has met the technological requirements analysis needed for this system. Thus, it can be concluded that the developed sales accounting information system will assist the management of UMKM Depot Kayu Vanay Sukses Mandiri in managing sales data and providing the necessary information.Keywords : Accounting Information System, Sales, Microsoft Visual Basic for Application (VBA)
PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM PADA UMKM KARYA INDAH Rianto, Panji; Ardiani, Susi; Dwitayanti, Yevi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 1 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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Abstract

The aim of preparing this report is to understand and prepare financial reports based on SAK EMKM for UMKM Karya Indah. Data collection technique used interview data, documentation and observations obtained from the company. Based on data obtained from UMKM Karya Indah, which operates in the sales of building materials, there are not all records of transactions that occur and they have not prepared financial reports. Therefore, the things discussed in this report are analyzing financial reporting problems at UMKM Karya Indah, the author proposes an accounting recording procedure in stages starting from compiling account codes, analyzing every transaction that occurred from January to March 2023 then making a journal and completing it. stages of the accounting cycle to produce financial reports using Microsoft Excel which can help make calculations more efficient and automatically calculate data. These financial reports are in the form of financial position reports, profit and loss reports, and notes to financial reports. Keywords: SAK EMKM, Financial Statements
Pengaruh Sistem Akuntansi Keuangan Daerah, Akuntabilitas dan Penerapan SIPD terhadap Kualitas Laporan Keuangan pada Organisasi Perangkat Daerah di Kota Palembang Nabila Aprilia; Indra Satriawan; Yevi Dwitayanti
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.v17i3.1050

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengalisis pengaruh SAKD, akuntabilitas, dan penerapan SIPD terhadap kualitas laporan keuangan. Metode penelitian yang digunakan adalah kuantitatif. Subyek penelitian berupa 32 OPD di Kota Palembang. Populasi sebanyak 92 pegawai dengan pengambilan sampel dengan menggunakan purposive sampling. Metode pengumpulan data penelitian ini berasal dari data primer. SPSS Versi 26 mer\upakan sebuah perangkat lunak statistik yang digunakan untuk pengujian analisis data yang bisa berkontribusi terhadap hasil yang akurat dalam menguji hipotesis antar variabel . Beberapa simpulan yang dapat diambil dari penelitian ini adalah SAKD memiliki pengaruh positif terhadap kualitas laporan keuangan, akuntabilitas berpengaruh positif terhadap kualitas laporan keuangan, sementara itu penerapan SIPD memiliki pengaruh negatif terhadap kualitas laporan keuangan.
DETERMINAN INVESTASI DI INDONESIA Yevi Dwitayanti; Bernadette Robiani; Mukhlis Mukhlis; Siti Rohima
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5578

Abstract

Strategi pertumbuhan investasi Indonesia telah berkembang seiring berjalannya waktu. Untuk meningkatkan iklim investasi, pemerintah Indonesia terus menerapkan kebijakan yang mendukung pertumbuhan ekonomi dan investasi. Pertumbuhan ekonomi yang kuat dapat mendorong investasi. Indeks Pembangunan Manusia (IPM) dan Investasi berdampak satu sama lain dan menunjukkan kemajuan sosial dan ekonomi suatu negara atau wilayah. Kebijakan ketenagakerjaan yang tepat dan manajemen sumber daya manusia yang cerdas seringkali diperlukan untuk investasi. Studi ini menyelidiki faktor-faktor yang memengaruhi nilai investasi di 34 Provinsi di Indonesia. Data dari tahun 2015–2022 digunakan dalam penelitian ini. Perangkat lunak E-Views versi 12 digunakan untuk melakukan analisis dengan menggunakan metode regresi linier berganda. Menurut penelitian, indeks pembangunan manusia berdampak positif dan signifikan pada nilai investasi di 34 Provinsi di Indonesia. Pertumbuhan ekonomi dan persentase tenaga kerja formal tidak berdampak signifikan pada nilai investasi.
Flypaper Effect pada Dana Transfer Khusus, Retribusi Daerah, Belanja Modal dan Pajak Daerah terhadap Kemandirian Keuangan Provinsi di Pulau Sumatera Sandrina Anggraini; Sulaiman Sulaiman; Yevi Dwitayanti
Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/1sa1mc16

Abstract

Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh Dana Transfer Khusus, Retribusi Daerah, Belanja Modal dan Pajak Daerah Terhadap Kemandirian Keuangan Daerah Provinsi di Pulau Sumatera. Peneitian ini menggunakan metode deskriptif dengan pendekatan kunatitatif. Data yang digunakan dalam penelitian ini adalah data Sekunder. Teknik pengumpulan data dalam skripsi ini berupa data kuantitatif. Data dalam penelitian ini dianalisis menggunakan analisis regresi berganda dengan mengggunakan alat penelitian berupa Software Eviews (Econometric Views 12). Hasil penelitian ini menunjukkan bahwa Dana Transfer Khusus, Retribusi Daerah dan Belanja Modal secara persial tidak berpengaruh dan tidak signifikan terhadap Kemandirian Keuangan Daerah. Hasil pengujian seluruh variabel secara simultan Dana Transfer Khusus, Retribusi Daerah, Belanja Modal dan Pajak Daerah berpengaruh signifikan terhadap Kemandirian Keuangan Daerah dan terdapat fenomena Flypaper Effect.  
Pengaruh Ukuran Pemerintah Daerah, Leverage, Belanja Modal dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Selatan Rifdah Aisyah; Rosy Armaini; Yevi Dwitayanti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.4848

Abstract

This study aims to explore the impact of Local Government Size, Leverage, Capital Expenditure, and Balance Fund on the Financial Performance of Regency and City Governments within South Sumatra Province. The analysis is based on secondary data sourced from audit reports issued by the BPK RI.The study included all districts and cities within the province, employing a saturated sampling method. Data were gathered through documentation and analyzed using panel data regression techniques. The results revealed that Local Government Size significantly and positively affects financial performance, while Leverage also shows a positive association. In contrast, Capital Expenditure demonstrates no measurable influence, and Balance Fund exhibits a significant negative effect. Taken together, these four independent variables collectively contribute a meaningful impact on the financial performance of local government.
Faktor-Faktor Keuangan yang Mempengaruhi Internet Financial Reporting pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan Nadia Amanda; Siska Aprianti; Yevi Dwitayanti
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.v7i2.5068

Abstract

Internet Financial Reporting (IFR) may be a instrument for uncovering government money related reports by means of the web or websites possessed by neighborhood governments. Distribution of government monetary reports by means of e-Government is known as Web Monetary Announcing (IFR). The government employments the web to publish its budgetary reports as one step to extend straightforwardness. By giving get to to the open, the government looks for to appear the open how its funds are overseen. Past considers have found that the straightforwardness of neighborhood government budgetary reports is frequently impacted by the money related conditions of the locale. In this consider, IFR is measured utilizing the factors use and budgetary reliance. Board information for this think about were gotten from inspected territorial money related reports from 17 districts/cities in South Sumatra Area in 2018-2022 with a add up to investigate test of 85. Testing utilizing the SPSS 29 program. The test comes about concluded that use had an impact on web budgetary announcing, whereas budgetary reliance had no impact on  internet financial reporting (IFR).
Pengaruh Ukuran Pemerintah dan Kapasitas Fiskal Terhadap Diskresi Akrual Nyayu Halima Thusa’dia; Maria; Yevi Dwitayanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.5246

Abstract

This consider points to experimentally demonstrate what variables influence Gathering Tact of Nearby Government in South Sumatra Territory. The free factors in this think about are Government Measure and Financial Capacity . Whereas the subordinate variable in this ponder is Collection Caution. The test utilized within the ponder was the Money related Report of the Rule / City Territorial Government in South Sumatra Territory in 2018-2022. The information utilized in this consider were gotten from auxiliary information distributed by the Preeminent Review Office and the Central Bureau of Insights. The explanatory apparatus to be utilized is Numerous Straight Relapse examination utilizing the Eviews Adaptation 12 program. The comes about in this ponder show that government measure have a positive impact on collection tact, whereas financial capacity have no impact on collection tact.   
Pengaruh Tingkat Ketergantungan, Opini Audit, Ukuran Legislatif dan Rasio Kemandirian Terhadap Pengungkapan Laporan Keuangan Pemerintah Provinsi di Indonesia Gea Ananda; Yevi Dwitayanti; Sarikadarwati
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.v7i10.9129

Abstract

The purpose of this study is to determine how the disclosure of provincial government financial reports in Indonesia is influenced by the level of dependence, audit opinion, legislative size, and independence ratio. This study uses secondary data and a quantitative approach. This study was conducted in all 34 provinces in Indonesia for the period 2021-2023 with a sample size of 102. Financial reports in the form of Audit Result Reports (LHP) are used as a data source for this study which are obtained through the official website of the BPK RI through the pages www.bpk.go.id and www.puskapol.fisip.ui.ac.id to obtain the source of the number of members of the Regional People's Representative Council (DPRD). The sample selection technique in the study used an approach using purposive sampling. The data analyzed using SPSS software version 26. The results of this study individually Dependence Level, Audit Opinion and Legislative Size have an effect on the Disclosure of Provincial Government Financial Reports in Indonesia. Meanwhile, the Independence Ratio does not show any effect on the Disclosure of Provincial Government Financial Reports in Indonesia.
Co-Authors A.Ratna Sari Dewi Abrar, Naufal Muhammad Fajari Adi Sutrisman Ali Firdaus Anadia Izdhaharra Anesti Adinda Anggraeni Oktarida Angreini, Fitri Anisah Adiva Utami Annisa Haryanti Aprianti, Siska Aryasi, Putri Patli Bainil Yulina Bainil Yulina Bernadette Robiani C. Choiruddin Cahyani, Vira Mustika Choiruddin Choiruddin 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 Hasbi Assidiki Mauluddi Hasibuan, Rahmawaty Henny Yulsiati Heny Yulsiati I Komang Dedi AS Indra Satriawan Ishak, Jouzar Farouq Ismiyanti, Ismiyanti Jefri Ananda Ginting Ginting Jesika Emilia 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 Maya Apriyani Miskah Azzahra Muhammad Rizqulloh Akbar Mukhlis Mukhlis Nabila Aprilia Nadia Amanda Nadiyya Amanda Putri Nadysa Aulia Nazwa Umaya Nelly Masnila Nelly Masnila Nelly Safitri Novita, Lisa NURHASANAH & MARIA Nurhasanah Nurhasanah Nurhasanah Nurhasanah Nyayu Halima Thusa’dia Periansya Diah Elvina Desi Indriasari Permata Oktarista Pratama, Ramod Yudha Pratiwi Nasution, Tasyila Putry Qurrotul Ayuni Rabbiyati Ningsi Rafika Sari Rahma Wati Rianto, Panji Ridho Aditama, Mohammad Dimas Rifdah Aisyah Rita Martini Rizky Anugra Putri Rosy Armaini Sandrayati Sandrayati Sandrayati Sandrina Anggraini Sari, Kartika Rachma Sari, Puji Dian Sarikadarwati Sarikadarwati Silva Khairani Putri Sisi Mandasari SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Siti Lailatull Hasanah Siti Rohima Sopian AR Sopiyan AR Sukmini Hartati Sulaiman Sulaiman Sulaiman Sulaiman Surya Ramadhani susi ardiani Susi Ardiani Tabila Wati Wahyuningsih Wahyuningsih Yeni Priatna Sari, Yeni Priatna Yuli Antina Aryani, Yuli Antina Yuliana Sari Zulkifli