Article Per Year (5 Year)
p-Index From 2021 - 2026
4.287
P-Index
This Author published in this journals
All Journal I-ECONOMICS: A Research Journal on Islamic Economics J-MAS (Jurnal Manajemen dan Sains) Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial EQIEN - JURNAL EKONOMI DAN BISNIS BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Edunomika (JIE) Journal of Research in Business, Economics, and Education RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Community Development Journal: Jurnal Pengabdian Masyarakat CENDEKIA : Jurnal Ilmu Pengetahuan Jurnal Ekonomi Jurnal Abdi Masyarakat Indonesia Parta: Jurnal Pengabdian Kepada Masyarakat Innovative: Journal Of Social Science Research Jurnal Terapan Ekonomi dan Bisnis (JTEB) SULUH ABDI : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Simki Economic
Yulian Sahri
Universitas Muhammadiyah Palembang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PENGGUNAAN DANA DESA Sahri, Yulian
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i2.2805

Abstract

The enactment of Law No. 6, 2014 on Villages has given the opportunity for villages to manage their own finances. In 2017 the budget allocated by the central government amounted 720 million rupiahs per village. The central government needs to apply control and monitoring on the fund to ensure that there is no leakage and fraud in its spending. The survey results conducted by ICQ in 2016 show that there are 62 cases of corruption of the village fund already under investigation, with a total loss to the state reaching 18 billion rupiahs. One of the causes of the high number of fraud cases is the weak enforcement of internal control. The aim of this research is to analyze the effectiveness of Internal Control System (SPI) on the use of village fund at Kepayang village, Lempuing district, Ogan Komering Ilir Regency. This research uses a qualitative approach, the data collection for this research is conducted by means of interview, observation, and documentation. There are 4 participants in this research, namely Village Head, Village Secretary, Village Treasurer, and Kampong Society Representative Body. The internal control system in Kepayang village is running sufficiently well with a percentage of 65. This is because many of the components of control in the village government are not implemented.
ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN PEDOMAN AKUNTANSI PESANTREN MENGGUNAKAN PSAK NO.45 Yulian Sahri
Eqien - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.36 KB) | DOI: 10.34308/eqien.v8i2.256

Abstract

Finance is one of the factors that helps boarding schools succeed in their development efforts, since the financial field aids in the management of education. To preserve public trust in financial management, transparency and publishing in the form of presentation of financial statements in compliance with standards are required. It will also provide contributors a sense of security because they believe their donations have been properly managed. As professional organizations of accountants and architects of financial accounting standards in Indonesia, Bank Indonesia and the Indonesian Institute of Accountants collaborated on the development of the Pesantren Accounting Guidelines, a financial reporting guide for boarding schools. The Financial Accounting Standards of Entities Without Public Accountability are the subject of this accounting guideline (SAK ETAP). Financial Position Report, Activity Report, Cash Flow Statement, and Notes on Financial Statements are the components of Pondok Pesantren financial statements based on pesantren accounting rules. This is a descriptive study that employs a mixed-methods approach (mixed methods). This study employs a mix of research methodologies (mixed methods), in which researchers employ both qualitative and quantitative methodologies in their investigation. Financial reports based on Islamic Boarding School Accounting Guidelines have not been given by Al-Manar Muhammadiyah Islamic Boarding School and The lack of understanding of financial statement preparation on the part of the Islamic boarding school, as well as the lack of information and socialization related to the Accounting Guidelines for Islamic Boarding Schools
Implementasi Sistem Informasi Akuntansi pada BUMDes Lumintu Yulian Sahri; Toni Nurhadianto; Anggrelia Afrida
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 1 (2022): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i1.397

Abstract

This study aims to gain an understanding of the implementation of accounting information system implementation at Lumintu BUMDes, Kepayang Village, Lem debris District, Ogan Komering Ilir Regency. This study uses a qualitative method. Data was collected by means of observation, interviews, and documentation studies. The results of this study indicate that this BUMDes was formed as a means to assist the community in meeting their needs by paying for clean water and savings and loans to the community. With the existence of BUMDes Lumintu Kepayang Village, the community gets convenience from business units in BUMDes, and also BUMDes can provide benefits in public services. The application of an accounting information system in Kepayang Village with the Sedana Dimata application and the PAMS Meter was able to become the main driver of the development of easy-to-use information technology. In this application, it has advantages with data security that is maintained and accurate for business. With the appearance of using modern technology so that it can be used by users and ready to be used anytime.
Implementation of Internal Control System on Zakat Funds Management at Lembaga Amil Zakat Infaq dan Shadaqah Muhammadiyah (LAZISMU) Yulian Sahri
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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

Abstract

The rapid development of organizations which manage zakat shows that there needs to be an internal control implementation to minimize the chances of alms funds mishandling. The aim of this research is to assess the compliance and to evaluate the effectiveness of the internal control system on the management of alms funds at Lembaga Amil Zakat Infaq dan Shadaqah Muhammadiyah (LAZISMU) Yogyakarta Special Region according to the COSO 2013 internal control frameworks. This research uses a qualitative method with a case study approach. The research data is collected by means of interviews, observations, document inspection, and questionnaires. The research results show that the internal control system implementation on alms funds management at LAZISMU Yogyakarta Special Region is compliant with the COSO 2013 internal control frameworks, and can be categorized as sufficiently effective, with a percentage of 69.40%. This is because there are components which haven’t been fully implemented by the organization.
Penguatan Tata Kelola Taman Edukasi Kelurahan Talang Putri Kecamatan Plaju Kota Palembang Sunardi Sunardi; Yudha Mahrom DS; Gusmiatun Gusmiatun; Lesi Agusria; Anggrelia Afrida; Kurnia Krisna H; Agung Sarwandy; Yulian Sahri
Jurnal Abdi Masyarakat Indonesia Vol 2 No 5 (2022): JAMSI - September 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.470

Abstract

Tata kelola organisasi kemasyarakatan, cenderung berjalan apa adanya, sedangkan tuntutan masyarakat semakin meningkat. Kegiatan ini bertujuan untuk memberikan penguatan terhadap tata kelola taman edukasi yang sudah berjalan, meliputi: penyusunan visi dan misi, penyusunan dokumen administrasi (kerangka hukum dan orientasi kepentingan masyarakat), struktur organisasi dan pembagian tugas (transparansi dan keadilan), serta pengelolaan keuangan (akuntabilitas, transparansi, efisiensi dan efektifitas). Metode pelaksanaan yang dipergunakan adalah melakukan observasi atas tata kelola yang dilakukan, melakukan diskusi tentang struktur organisasi, memberikan contoh dan pembuatan laporan keuangan sederhana, serta evaluasi, peserta sebanyak 18 orang pengelola taman edukasi. Hasil menunjukkan bahwa taman edukasi sudah memiliki dokumen adminstrasi yang lengkap dan dijalankan secara bertahap, struktur organisasi sudah memiliki dan masing-masing mengetahui tugas pokoknya, dan laporan keuangan sudah disusun secara sederhana yang menggambarkan penerimaan dana dan pengeluaran dana, sehingga beberapa prinsip tata kelola terpenuhi.
PEMANFAATAN PERPUSTAKAAN MINI UNTUK MENINGKATKAN MINAT BACA MASYARAKAT KELURAHAN TALANG PUTRI KECAMATAN PLAJU Sunardi Sunardi; Yudha Mahrom DS; Gusmiatun Gusmiatun; Lesi Agusria; Anggrelia Afrida; Kurnia Krisna Hari; Agung Sarwandy; Yulian Sahri
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 7 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i7.2646-2651

Abstract

The existence of a mini library in Talang Putri Plaju Village, is very attractive, with a beautiful environment but very few visitors. This is because the administration and environmental conditions of the library are not well organized. The purpose of this service activity is to optimize the benefits of the Taman Edukasi mini library to increase public interest in reading in Talang Putri Village. The method used is counseling to the community and direct assistance to library managers. The time required to complete the activity is one month. The results of the activity show that to increase people's reading interest, it can be done through administrative arrangements, library layout arrangements, outdoor arrangements, and increasing the number of book collections. Some things that can be done are: 1) Make a list of book collections, guest lists, catalogs and visitor rules. 2) Arrange the layout (layout) of books and the correct placement of bookshelves. 3) Arrange a comfortable outdoor environment for readers, and 4) Collaborate with several parties to add to the book collection. The results of the evaluation after one month of service activities are the increasing number of visitors per week, reaching 31 people.
Analisis Perbandingan Kinerja Keuangan Bank BNI Syariah Dan Bank BRI Syariah Di Masa Pandemi Covid-19 Yulian Sahri; Andriansyah Bari; Ummi Kalsum; Randy Hidayat; Arraditya Permana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1023

Abstract

Financial performance as a measuring tool to determine the process of implementing financial resources owned by the company. The Covid-19 pandemic had an impact on the banking sector, resulting in non-current financing due to debtor arrears as a result of many people losing their jobs and difficulties in paying financing. This study has the aim of conducting a comparative analysis of financial performance between BRI Syariah Banks and BNI Syariah Banks during the Covid-19 pandemic, using financial report notes for quarter 1, 2, 3 and 4 for 2019, quarter 1 for 2020 through independent testing. Sample T-Test. There is a difference between the financial performance of Bank BNI Syariah and Bank BRI Syariah from the aspect of ROA, NPF and BOPO, while from the aspect of CAR and ROE it shows that there is no significant difference between the financial performance of BRI Syariah Bank and BNI Syariah Bank. This paper recommends to BNI Syariah to pay attention to the ROE and NPF ratios, while to BRI Syariah Banks to pay attention to the CAR, ROA and BOPO ratios.
PENGARUH UKURAN LEGISLATIF, TINGKAT KETERGANTUNGAN PEMERINTAH DAERAH, DAN TINGKAT KEKAYAAN PEMERINTAH DAERAH TERHADAP RASIO EFEKTIVITAS KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA PROVINSI SUMBAGSEL Anisa Musdirohmah; Sunardi Sunardi; Yulian Sahri
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.969

Abstract

This study aims to determine the effect of the size of the legislature, the level of dependence of the local government, and the level of wealth of the local government on the Effectiveness Ratio of the Financial Performance of the Regency / City Government of SUMBAGSEL Province. The type of research used in this research is associative research. The population in this study was 60 regencies/cities in the provinces of South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands, with the sample method determined was the saturated sample. The data used is secondary data in the form of LKPD in 2018-2020. The data collection method in this research is the documentation method. The data analysis method used is descriptive statistical analysis method, classical assumption test and multiple linear regression, as well as data processing in this research using SPSS 26.0 (Statistical Product and Service Solution) statistical computer program. The results of this study can be concluded that partially (t test) shows that the size of the legislature and the level of dependence of the local government have no effect on the ratio of the effectiveness of the financial performance of the district/city government of SUMBAGSEL Province, while the level of local government wealth has a significant effect on the ratio of the effectiveness of the financial performance of the district/city government. city of SUMBAGSEL Province.
PENGARUH PENGALAMAN KERJA, ETIKA PROFESI, INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT INTERNAL Welly Welly; Sumita Sumita; Yulian Sahri; Lis Djuniar
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.972

Abstract

The formulation of the problem in this research is 1) How is the influence of work experience, professional ethics, independence and professionalism on the quality of internal audit simultaneously. 2) How is the effect of work experience on the quality of internal audit partially. 3) How is the influence of professional ethics on the quality of internal audit partially. 4) How is the effect of independence on the quality of internal audit partially. 5) How is the influence of professionalism on the quality of internal audit partially. The data used in this research is primary data. The sample in this study was addressed to auditors in the offices of state-owned enterprises (BUMN) in the Energy, Oil and Gas Sector, Manufacturing Sector, Food and Fertilizer Sector, Logistics Sector, Telecommunication and Media Sector in Palembang City. Data collection methods used in this study were interviews and questionnaires. The data analysis method in this research is quantitative analysis. The data analysis technique was assisted by the Software Statistical Program For Special Science (SPSS). The results of this study indicate that 1) simultaneously work experience, professional ethics, independence and professionalism have a significant effect on the quality of internal audit. 2) partially work experience has a significant effect on the quality of internal audit. 3) partially professional ethics has no significant effect on the quality of internal audit. 4) partially independence has no significant effect on the quality of internal audit. 5) partially professionalism has a significant effect on the quality of internal audit.
Pelatihan Penyusunan Laporan Keuangan Zakat Fitrah Melalui Pemanfaatan Aplikasi Excel Pada Masjid Al Manar Muhammadiyah Yulian Sahri; Andriansyah Bari; Ummi Kalsum; Arraditya Permana; Randy Hidayat; Gumar Herudiansyah; Yunita Febriani
Parta: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/parta.v3i2.3602

Abstract

Kegiatan PKM ini bertujuan untuk memberikan pendampingan dan pelatihan administrasi keuangan khusus nya penyusunan laporan keuangan zakat fitrah dengan memanfaatkan aplikasi excel. Pendekatan pelatihan ini menggunakan metode ceramah, diskusi dan praktik. Setelah diadakan pelatihan dengan metode ceramah, praktik dan diskusi terdapat perubahan yang cukup signifikan pada peserta. Hal ini ditunjukkan dengan kemampuan peserta untuk mulai mengenal dan mengidentifikasi. Selain itu, berdasarkan testimoni perwakilan peserta, pelatihan ini memberikan pencerahan kepada peserta dari yang sama sekali buta akuntansi menjadi paham proses pencatatan dan penyusunan laporan keuangan zakat fitrah.
Co-Authors Afrida, Anggrelia Agung Aryadi Agusria, Lesi Andayani, Melia Andriansyah Bari Anisa Musdirohmah Arif, Muhammad Zullian Arraditya Permana Arraditya Permana As’ady, Mustofa Ayassy, Naufal Rafi Eva Yuniarti Utami Fakhriansyah, M. Fardah, Fagar Pertiwi Farida Isroani Febriani, Yunita Friski Danu Rakhmat Gumar Herudiansyah Gusmiatun Gusmiatun Hasanah, Titi Herudiansyah, Gumar Hidayat, Randy Jacob, Jufri Juminawati, Sri Kosim, Belliwati Kurnia Krisna Hari Kusiyah Lis Djuniar Lulu Sabila M. Guruh Putra Sadewo M. Orba Kurniawan M. Rafly M. Rizky M. Sultan Fajri Made Susilawati Marwa Aliyyah Melia Nanda Mizan, Mizan Mugi Juwono Muhammad Fahmi Muhammad Hijrah Agung Sarwandy Muhammad Zullian Arif Muslimin, Amrah Nur Rohman Sholeh, Tio Permana, Arraditya Permana, Arradytia putri, resti aulia Rahman, RZ Restu Nugraha Rosmawati, Wati RZ M Rahman Sabrina, Nina Sabrina, Nina Salsabila Nurhasanah Sarwandy, Agung Sri Juminawati Sugeng Santoso Sumita Sumita sunardi sunardi Sunardi Sunardi Sunardi, Sunardi Syahril, M. Toni Nurhadianto Tri Wulandari Ummi Kalsum Usmany, Paul Utami, Eva Yuniarti Wati Rosmawati Welly, Welly Widi Samsudin Yudha Mahrom