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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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Pengaruh Rasio Kemandirian, Rasio Efektivitas PAD, Rasio Efisiensi Belanja, dan Rasio Efisiensi Keuangan terhadap Dana Insentif Fiskal pada Pemerintah Provinsi di Indonesia Nadiyya Amanda Putri; Bainil Yulina; Yevi Dwitayanti
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.v7i10.9143

Abstract

The study aims to determine the effect of the Independence Ratio, the PAD Effectiveness Ratio, the Expenditure Efficiency Ratio, and the Financial Efficiency Ratio on Fiscal Incentive Funds partially and simultaneously in Provincial Governments in Indonesia in 2021-2023. The type of data used in this study is secondary data obtained from Provincial LKPD data in Indonesia for the 2021-2023 period sourced from the official website of the Supreme Audit Agency of the Republic of Indonesia (BPK RI). The method in this study is quantitative. The population in this study was 38 Provinces in Indonesia and used a purposive sampling technique to obtain a sample of 20 Provinces. The data analysis technique applied for this study was multiple linear regression analysis using IBM SPSS Version 26. The results of the study show that the Independence Ratio and the PAD Effectiveness Ratio have a positive and significant effect on Fiscal Incentive Funds, the Expenditure Efficiency Ratio has a negative and significant effect on Fiscal Incentive Funds, while the Financial Efficiency Ratio has no effect on Fiscal Incentive Funds. The Independence Ratio, PAD Effectiveness Ratio, Expenditure Efficiency Ratio, and Financial Efficiency Ratio simultaneously have a positive and significant effect on Fiscal Incentive Funds.
Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan PT (Perorangan) Hakikad Jaya Sejahtera Palembang Anesti Adinda; Sukmini Hartati; Yevi Dwitayanti; Sandrayati Sandrayati
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 3 (2026): MEI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/sjd3pb32

Abstract

Laporan keuangan yang dipaparkan secara ajek, terbuka, serta mengacu pada SAK EMKM berpotensi meningkatkan keyakinan para pemangku kepentingan terhadap suatu entitas usaha. Kegiatan pengabdian ini diarahkan untuk menelaah mekanisme penyusunan laporan keuangan milik PT (Perorangan) Hakikad Jaya Sejahtera Palembang agar selaras dengan ketentuan SAK EMKM. Dalam kegiatan ini, laporan keuangan PT (Perorangan) Hakikad Jaya Sejahtera Palembang disusun menggunakan bahan pencatatan perusahaan, terutama untuk tahun buku 2025. Perolehan bahan kajian dilakukan lewat interview, pengamatan lapangan, serta telaah arsip, dengan keterangan utama yang bersumber langsung dari PT (Perorangan) Hakikad Jaya Sejahtera Palembang. Mengacu pada seluruh bahan tersebut, penulis menyusun laporan keuangan berdasarkan SAK EMKM, meliputi neraca atau laporan posisi keuangan, laporan laba rugi, serta CALK. Penyusunan laporan tersebut ditujukan agar perusahaan mampu menyajikan keterangan finansial yang lebih tertata, mudah dipahami, serta sejalan dengan ketentuan akuntansi resmi.
Perancangan Sistem Informasi Akuntansi Persediaan dengan Metode FIFO pada PT. Embacang Multi Sarana Palembang Maya Apriyani; Henny Yulsiati; Yevi Dwitayanti
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 4 (2026): JULI-AGUSTUS
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/hz7yy816

Abstract

Persediaan merupakan salah satu aset yang memiliki peranan penting dalam menunjang kegiatan operasional perusahaan. Pengelolaan persediaan yang kurang efektif dapat menyebabkan kesalahan pencatatan, ketidaksesuaian stok, serta keterlambatan penyajian informasi yang dibutuhkan manajemen. PT. Embacang Multi Sarana merupakan perusahaan yang bergerak dalam penyediaan bahan kimia, alat laboratorium, filter, serta berbagai perlengkapan pendukung laboratorium lainnya. Berdasarkan hasil observasi, proses pencatatan persediaan pada perusahaan masih dilakukan secara manual sehingga sering menimbulkan kesalahan pencatatan, kesulitan dalam memantau stok barang, serta keterlambatan dalam penyusunan laporan persediaan. Penelitian ini bertujuan untuk merancang Sistem Informasi Akuntansi Persediaan dengan metode First In First Out (FIFO) menggunakan Microsoft Access pada PT. Embacang Multi Sarana. Metode pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi. Sistem yang dirancang menggunakan komponen tabel, query, form, dan report yang terintegrasi dalam Microsoft Access. Hasil penelitian menunjukkan bahwa sistem yang dirancang mampu membantu perusahaan dalam mengelola data barang masuk, barang keluar, stok barang, serta menghasilkan laporan persediaan secara cepat dan akurat. Penerapan metode FIFO juga membantu perusahaan dalam menentukan nilai persediaan berdasarkan urutan barang yang pertama masuk dan pertama keluar sehingga menghasilkan informasi yang lebih relevan dan mendukung pengambilan keputusan manajemen.
DIGITALISASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN PADA APOTEK PAPUA PALEMBANG Nazwa Umaya; Yevi Dwitayanti; Sopian AR
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 3 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jpmabe.v4i3.11968

Abstract

This study aims to design a computer-based inventory accounting information system for Apotek Papua using Microsoft Access as a solution to the shortcomings of manual record-keeping. Data was collected through observation, interviews, and documentation to identify system requirements and evaluate operational procedures. Analysis indicates that the receipt and issuance of goods align with accounting information system principles through verification, recording, and periodic inventory control. A clear organizational structure and the division of tasks between the warehouse and sales departments further support operational efficiency. Supporting documents such as purchase orders, sales invoices, stock cards, and inventory reports serve to facilitate recording and oversight. The designed system provides integrated features ranging from data input and transactions to reporting, thereby improving the accuracy, efficiency, and effectiveness of inventory management. With this system, the company’s internal controls are strengthened because inventory activities can be monitored systematically and transparently, supporting modern and reliable pharmacy operations. Keywords: Accounting Information System, Inventory, Microsoft Access.
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.
Perancangan Sistem Informasi Akuntansi Penggajian dan Pengupahan pada PT Sugih Rahayu Bahagia Jesika Emilia; Rosy Armaini; Yevi Dwitayanti; Anadia Izdhaharra
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 1 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18245166

Abstract

Kegiatan ini bertujuan merancang sistem informasi akuntansi penggajian dan pengupahan berbasis Microsoft Visual basic pada PT Sugih Rahayu Bahagia, guna mengatasi permasalahan sistem manual yang berisiko terhadap kesalahan perhitungan, keterlambatan pembayaran, dan inefisiensi pengelolaan data. Metode pengumpulan data dilakukan melalui observasi dan wawancara langsung dengan pihak perusahaan. Sistem yang dikembangkan mencakup enam tabel utama dan beberapa form interaktif seperti form data karyawan, absensi, transaksi gaji, serta slip gaji dan upah. Hasil pengujian menunjukkan sistem mampu melakukan perhitungan otomatis berdasarkan data jabatan dan kehadiran, menyimpan data secara terstruktur, serta menghasilkan laporan secara cepat dan akurat. Kesimpulannya, sistem ini meningkatkan efisiensi, akurasi, dan transparansi proses penggajian. Disarankan agar perusahaan melakukan pelatihan pengguna dan pengembangan sistem lebih lanjut, seperti integrasi dengan teknologi biometrik dan fitur pajak otomatis.
Factors Influencing the Results of an Unqualified Opinion (WTP) on the Financial Reports of District/City Governments in South Sumatra Province Siti Lailatull Hasanah; Yevi Dwitayanti; C. Choiruddin
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1652

Abstract

This study aims to determine the effect of weaknesses in the internal control system (ISC), non-compliance with laws and regulations, and the age of the local government on the WTP opinion on the financial statements of district/city governments in South Sumatra province. The population in this study was all district/city governments in South Sumatra. The sampling technique used in this study was the saturated sampling method, meaning that all members of the population were sampled, and sample data were obtained from as many as 68 Financial Statements of District/City Governments in South Sumatra. This hypothesis testing used Logistic Regression with the help of SPSS 26 software. The results of this study indicate that, to some extent, the variables of ISC weaknesses and non-compliance with laws and regulations affect the WTP opinion on the financial statements of local governments. The variable of age of the local government does not affect the WTP opinion on the financial statements of local governments. Simultaneously, weaknesses in ISC, non-compliance with laws and regulations, and the age of the local government together affect the WTP's opinion on the financial statements of local governments.
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, dan Regulasi Terhadap Penyerapan Anggaran pada Satker di Wilayah Hukum Pengadilan Tinggi Riau Sari, Puji Dian; Dwitayanti, Yevi
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.7047

Abstract

Optimal budget absorption is an important indicator of effective public financial management, but judicial work units still face various obstacles. This study aims to analyze the influence of budget planning, budget execution, and regulations on budget absorption in work units within the jurisdiction of the Riau High Court. The study used a quantitative approach with a causal design. The sample was determined using a saturated sampling technique (total sampling) so that the entire population consisting of 55 employees involved in financial management were used as respondents. Data were collected through questionnaires and analyzed using multiple linear regression. The results showed that budget planning and budget execution had a positive and significant effect on budget absorption, while regulations had a negative but insignificant effect. This finding indicates that the success of budget absorption is more determined by the quality of planning and implementation effectiveness than the existence of regulations alone. The insignificance of regulations indicates that changes or complexity of rules have not directly affected budget absorption when work units already have adaptive implementation mechanisms. Simultaneously, all three variables have a significant effect on budget absorption. This study confirms that implementation capacity is a more determining factor than regulatory aspects in improving financial management performance in judicial institutions.
Pengaruh Sistem Pengendalian Internal, Partisipasi Masyarakat dan Transparansi Terhadap Efisiensi Anggaran Dana Desa pada Kecamatan Sungai Apit Safitri, Nelly; Dwitayanti, Yevi; Hasibuan, Rahmawaty
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.7157

Abstract

This study aims to analyze the influence of the Internal Control System, Community Participation, and Transparency on Village Fund Budget Efficiency—both individually and simultaneously—in Sungai Apit District, Siak Regency, Riau Province. A quantitative approach was employed, utilizing primary data collected via questionnaires. The study population comprised 14 villages, with a sample of 42 respondents selected through purposive sampling, including Village Heads, Village Secretaries, and Financial Officers/Treasurers. Data were analyzed using multiple linear regression with the aid of IBM SPSS Statistics. The results indicate that the Internal Control System did not significantly affect Village Fund Budget Efficiency (β = −0.051; t = −0.147; p = 0.884). Similarly, Community Participation did not have a significant effect at the 5% level (β = 0.387; t = 1.829; p = 0.075), although it showed a tendency toward a positive influence at the 10% level. Transparency also showed no significant effect (β = −0.073; t = −0.207; p = 0.837). However, when considered simultaneously, the three variables significantly influenced Village Fund Budget Efficiency (F = 3.891; p = 0.016) and explained 23.5% of the variation in budget efficiency (R² = 0.235). These findings suggest that budget efficiency is more meaningfully influenced by the combination of internal control, community participation, and transparency.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA CV JUNG JAYA PALEMBANG MENGGUNAKAN MICROSOFT ACCESS Yevi Dwitayanti; Silva Khairani Putri; Anggraeni Oktarida
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15687778

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.
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