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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Riset Terapan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Sanskara Akuntansi dan Keuangan The Es Accounting and Finance
Sandrayati Sandrayati
Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang, Indonesia
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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DETERMINAN LAPORAN KEUANGAN PEMERINTAH DAERAH PADA PROVINSI SUMATERA SELATAN Sandrayati Sandrayati; Faridah Faridah; Kgs Zainal Arifin
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4733813

Abstract

 Tujuan pengkajian ini, ingin mendapatkan informasi mengenai  faktor penentu  atas kualitas laporan keuangan. Variabel yang dipakai pada pengkajian ini adalah kualitas sumber daya manusia (SDM) dan sistem pengendalian interen (SPI) selaku variabel independen dan kualitas laporan keuangan sebagai variable dependen. Oleh karena  penelitian populasi, maka sampel diambil seluruh kabupaten dan kota yang ada di Propinsin Sumatera selatan. Responden yang digunakan di kajian  ini adalah karyawan bagian keuangan. Output yang diharapkan dalam kajian  ini adalah  mengenai seberapa besar pengaruh tingkat  SDM dan SPI terhadap kualitas laporan keuangan, sehingga dapat digunakan sebagai bahan evaluasi LKPD kedepannya guna meningkatkan kualitas laporan keuangan. Dalam melakukan kajian juga melibatkan mahasiswa, sehingga membantu menambah pengetahuan mahasiswa tentang kajian. Hasil kajian, bahwa  SDM dan SPI berpengaruh secara bersama-sama terhadap kualitas laporan keuangan kabupaten kota di Provinsi Sumatera Selatan. Begitu juga dengan uji t didapat bahwa baik variable SDM maupun variable SPI berpengaruh terhadap kualitas laporan keuangan kabupaten kota di Propinsi Sumatera Selatan.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PENGADAAN BARANG DAN JASA SECARA ELEKTRONIK (E-PROCUREMENT) PADA BUMN DI PT SEMEN BATURAJA (PERSERO) TBK PALEMBANG Evada Dewata; Susi Ardiani; Sandrayati Sandrayati; Meilinda Mila Afsari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 2 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i2.526

Abstract

The purpose of this study is to determine the effect of GCG implementation to the procurement of goods and services performance electronically. The data of this research were collected by using interview and survey method. The total of this questionnaire is 34 sheets that spread to all staff in the procurement of goods and services department in Semen Baturaja Inc including User (the GCG secretary). The data of this research analyzed by multiple linear regression analysis using Windows SPSS version 20.0. The result of this research indicated that GCG implementation did not have a positive and significant effect to the procurement of goods and services performance electronically (E-Procurement), whereas GCG implementation has positive and significant effect to the procurement of goods and services performance electronically (E-Procurement) simultaneously.
PENGARUH KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN MUARA ENIM KABUPATEN MUARA ENIM Zulkifl Zulkifl; Sandrayati Sandrayati; Neni Ariani
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 6 No 1 (2021): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v6i1.55

Abstract

The purpose of this research is to determine the influence of village apparatus competency, internal control system, and organizational commitment to accountability of village fund management in Muara Enim Subdistrict, Muara Enim Subdistrict. The population in this study is village apparatus in ten villages in Muara Enim Subdistrict which is 70 people. With purposive sampling techniques, this study sampled as many as 40 respondents. The data is collected by distributing questionnaires directly to respondents. The data analysis technique used is multiple linear regression with SPSS version 25 software. The results showed the competence of village apparatus, internal control system and organizational commitment together have a positive and significant effect on the effectiveness of village fund management in Muara Enim Subdistrict, Muara Enim Regency. In part, the competence of village apparatus has a positive and significant effect on the accountability of village fund management. The control system has a positive and significant effect on the accountability of village fund management. The organization's commitment has a positive and significant impact on the accountability of village fund management.
Dampak Penerapan Teknologi terhadap Profitabilitas dengan Pengendalian Internal di Industri ABC di Indonesia Sandrayati Sandrayati; Indah Oktari Wijayanti; Eva Yuniarti Utami
Sanskara Akuntansi dan Keuangan Vol. 2 No. 02 (2024): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i02.331

Abstract

This study investigates the impact of technology implementation on profitability, taking into account the mediating role of internal control in the context of the ABC industry in Indonesia. Using a quantitative approach, this study collected data from a sample of 160 participants and used Structural Equation Modeling with Partial Least Squares (SEM-PLS) for analysis. Descriptive statistics, evaluation of measurement models, and results of structural models are examined. The findings show a significant positive relationship between technology implementation, internal control, and profitability. Analysis of the validity of the discriminant supports the peculiarities of the construct. This research contributes to an understanding of the complex interplay between technology adoption, internal control mechanisms, and financial performance in Indonesia's ABC industry. Implications for industry practitioners and avenues for future research are also discussed.
Technology Integration in Predicting Financial Performance: Big Data, Intellectual Capital, and Board Diversity Siska Aprianti; Sandrayati Sandrayati; Kartika Rachma Sari
The Es Accounting And Finance Vol. 2 No. 02 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i02.200

Abstract

The relationship between technological integration, diversity on the board, and intellectual capital management and how these factors affect the financial performance of Indonesian start-ups is examined in this study. Structural Equation Modeling (SEM) using Partial Least Squares (PLS) approach is used in this work to evaluate the intricate interactions among these critical parameters using a diverse sample of 195 start-ups. A thorough knowledge of the dynamics that influence startups' financial success is facilitated by the use of descriptive statistics, measurement model assessment, and structural model analysis. The findings indicate that there are strong positive correlations between financial performance and board diversity, intellectual capital, and technological integration. Furthermore, the mechanisms involved are clarified by mediation effects. The model explains half of the variance in financial performance (R2 = 0.504) and demonstrates strong predictive relevance (Q2 = 0.354). For practitioners, politicians, and investors navigating Indonesia's competitive start-up entrepreneurship scene, the findings provide insightful information.
PELATIHAN MYOB ACCOUNTING PADA UMKM APOTEK ARAS Sandrayati Sandrayati; Muhammad Husni Mubarok; Okky Savira
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.35748

Abstract

Di era digital pada masa kini, semua lini kehidupan dipermudah dengan teknologi, tetapi pada kenyataan nya penggiat UMKM dalam menyusun laporan keuangan bisnis nya, masih mengalami banyak kesulitan. Tantangan inilah yang menjadi urgensi dilaksanakannya kegiatan pengabdian kepada masyarakat ini. Penyusunan laporan keuangan digital dapat difasilitasi melalui aplikasi MYOB (Mind Your Own Business). Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan keterampilan menggunakan aplikasi MYOB kepada karyawan Apotek Aras. Metode yang digunakan dalam kegiatan ini mencakup dua pendekatan, yaitu ceramah selama pelatihan dan metode pendampingan selama praktik. Hasil dari kegiataini menunjukkan bahwa peserta sangat memahami tata cara penyusunan laporan keuangan dengan memanfaatkan aplikasi MYOB. Secara keseluruhan, peserta merasa puas dengan kegiatan ini dan telah memahami penggunaan aplikasi MYOB untuk menyusun laporan keuangan.
Co-Authors Annisa Haryanti Eva Yuniarti Utami Evada Dewata dewata Faridah Faridah Kartika Rachma Sari Kgs Zainal Arifin Meilinda Mila Afsari Muhammad Husni Mubarok Neni Ariani Okky Savira SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Susi Ardiani Wijayanti, Indah Oktari Yevi Dwitayanti Zulkifl Zulkifl