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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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FAKTOR-FAKTOR YANG MEMPENGARUHI BUDGETARY SLACK PADA ORGANISASI PERANGKAT DAERAH KOTA PALEMBANG Pratiwi Nasution, Tasyila Putry; Firmansyah, Firmansyah; Dwitayanti, Yevi
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11121582

Abstract

Kajian ini bertujuan untuk mengetahui pengaruh budget emphasis, komitmen organisasi, partisipasi anggaran, dan self esteem terhadap Organisasi Perangkat Daerah di Kota Palembang. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner ke responden.Responden penelitian yaitu kepala dinas, kepala bagian perencanaan, dan kepala bagian keuangan pada 32 OPD di Kota Palembang. Jenis penelitian ini adalah kuantitatif. Populasi penelitian ini adalah OPD Kota Palembang dengan Teknik pengampilan sampel menggunakan purposive sampling. Dari 96 kuisioner yang dibagikan, hanya 75 kuisioner yang Kembali. Penelitian ini menggunakan analisis regresi berganda dengan bantuan SPSS 25.0. Berdasarkan hasil uji t menunjukkan bahwa : budget ehmphasis, komitmen organisasi, partisipasi anggaran dan self esteem berpengaruh positif dan signifikan terhadap budgetary slack. Kata Kunci: budget emphasis, komitmen organisasi, partisipasi anggaran, self esteem, budgetary slack
FENOMENA FLYPAPER EFFECT PADA BELANJA DAERAH KABUPATEN/KOTA DI SUMATERA SELATAN Ridho Aditama, Mohammad Dimas; Zulkifli; Dwitayanti, Yevi
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11178686

Abstract

Penelitian yang dilaksanakan bertujuan dalam melakukan uji pada pengaruh Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dana Bagi Hasil (DBH) dan Belanja Daerah terhadap Belanja Daerah Pemerintah Daerah Provinsi Sumatera Selatan. Objek penelitian adalah 13 kabupaten serta 4 kota di Sumatera Selatan yang sudah memberikan laporan keuangannya di tahun 2017-2021. Teknik dalam mengumpulkan data melalui teknik dokumentasi. Analisis data dilakukan dengan software SPSS 2022 metode regresi berganda. Hasil penelitian memperlihatkan jika, DAU berpengaruh secara positif positif pada Belanja Daerah Pemda Provinsi Sumatera Selatan. DAK mempunyai pengaruh secara signifikan positif pada Belanja Daerah Pemda Provinsi Sumatera Selatan. DBH mempunyai pengaruh yang signifikan positif pada Belanja Daerah Pemerintah Daerah Provinsi Sumatera Selatan. PAD memiliki pengaruh yang signifikan positif pada Belanja Daerah Pemerintah Daerah Provinsi Sumatera Selatan Belanja. Kata Kunci: Flypaper effect, Dana Perimbangan, Pendapatan Asli Daerah, Belanja.
Pengelolaan Anggaran Pendapatan dan Belanja Desa Ditinjau dari Partisipasi Masyarakat dan Transparansi di Kecamatan Dimas Arrisky; Rita Martini; Yevi Dwitayanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5377

Abstract

The aim of this quantitative research is to determine the influence of Community Participation and Transparency on APBdes. Initial data was obtained from a questionnaire. According to this research, the population consists of six villages in Talang Kelapa District. In this research, purposive sampling technique was used to take 130 individuals as samples. uses purposively chosen criteria to determine topics deemed relevant. The SmartPLS 4.0 program is used to complete data analysis tools with measurement model evaluation and structural model evaluation. This research found that the Community Participation variable makes a significant contribution to the management of village income and expenditure budgets. The transparency variable also makes a significant contribution to the management budget.
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

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

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
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA CV JUNG JAYA PALEMBANG MENGGUNAKAN MICROSOFT ACCESS Dwitayanti, Yevi; Putri, Silva Khairani; Oktarida, Anggraeni
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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Abstract

This Acivity aims to design and develop a computerized cash sales accounting information system using Microsoft Access at CV Jung Jaya Palembang to make it easier to manage sales transactions. Its main features include automatic recording of cash receipts journals, general ledgers, and generation of sales reports. The method used was secondary data collection and direct interviews at CV Jung Jaya Palembang. This system is designed using tables, queries, forms, and reports. The development process includes system design into tables, queries and forms that produce output in the form of Sales Reports. With a sales accounting information system, companies can optimize financial management, especially in cash receipts from cash sales transactions.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA CV KARUNIA DI KABUPATEN BANYUASIN Tabila Wati; Dwitayanti, Yevi; sarikadarwati
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 3 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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Abstract

Laporan keuangan adalah komponen krusial dalam mengevaluasi performa dan keadaan finansial suatu perusahaan, termasuk UMKM. Tujuan dari pengabdian ini adalah untuk menyusun laporan keuangan untuk CV Karunia yang berada di Kabupaten Banyuasin. Metode yang diterapkan adalah dokumentasi dan wawancara untuk mengumpulkan data transaksi keuangan dalam satu periode. Penyusunan laporan keuangan dilakukan melalui beberapa langkah, mulai dari pencatatan transaksi, pengelompokan akun, penyusunan catatan transaksi khusus, rekap akun, daftar saldo akun hingga penyusunan dokumen keuangan akhir periode. Hasil dari penelitian ini mencakup laporan pendapatan, neraca, laporan kas masuk dan keluar serta catatan tambahan. Proses pembuatan laporan keuangan ini diharapkan dapat meningkatkan akuntabilitas dan transparansi finansial pada CV Karunia serta menjadi landasan yang kokoh bagi pengambilan keputusan dan permohonan akses modal.
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.   
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