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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Riset Terapan Akuntansi JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Sandrayati Sandrayati
Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang, Indonesia
Economics, Econometrics & Finance

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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.
Pengaruh  E-Planning dan E-Budgeting Terhadap Sistem Akuntabilitas Kinerja Pada Organisasi Perangkat Daerah (OPD) Kota Palembang Miranda Yulianti; Sandrayati Sandrayati; Kurnia Widya Oktarini
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.v12i1.5226

Abstract

E-government is the use of information and communication technology in governance to improve effectiveness, efficiency, and accountability. This study aims to determine the effect of E-Planning and E-Budgeting on the performance accountability system in Regional Apparatus Organizations (OPD) in Palembang City. The sample used was the LAKIP report from 27 Regional Apparatus Organizations in Palembang City for the period 2022-2024. The research method used was quantitative with secondary data collection from the official website of the Palembang City government. The research object was the OPD of Palembang City. The results showed that E-Planning negatively affected performance accountability, while E-Budgeting did not. Simultaneously, the two independent variables, namely E-Planning and E-Budgeting, together significantly influenced accountability. The implications of this study emphasize the importance of utilizing information technology in increasing transparency, efficiency, and public participation in regional governance.  
Co-Authors Annisa Haryanti Evada Dewata dewata Faridah Faridah Kgs Zainal Arifin Kurnia Widya Oktarini Meilinda Mila Afsari Miranda Yulianti Neni Ariani Susi Ardiani Yevi Dwitayanti Zulkifl Zulkifl