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All Journal Jurnal Media Wahana Ekonomika Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Sanskara Akuntansi dan Keuangan The Es Accounting and Finance
Sandrayati Sandrayati
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Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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ANALISIS LAJU PERTUMBUHAN DAN EFEKTIVITAS PENERIMAAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KOTA PALEMBANG Meisya, Meisya; Sandrayati, Sandrayati; Mubarok, Muhammad Husni
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.528

Abstract

This research aims to analyze the growth and effectiveness of taxes on non-metallic minerals and rocks in Palembang City from 2019 to 2023. This research uses a descriptive approach with qualitative methods. Data obtained through interviews as primary data and secondary data target and realization of Palembang City Regional Tax for 2019 - 2023. The results of this research explain that during the period 2019 to 2023 the growth rate of Non-Metal Mineral and Rock Tax for Palembang City has an average value amounted to 11.22% and was categorized as unsuccessful. On the effectiveness side, it shows that during the period 2019 to 2023 the effectiveness of non-metallic mineral and rock taxes in Palembang City is included in the effective category with an average effectiveness value of 91.17%.
Faktor-Faktor yang Mempengaruhi Kelemahan Sistem Pengendalian Internal Pada Pemerintah Provinsi di Sumatera Tahun 2018-2022: Nabella Putri Islami, Sandrayati, Desi Indriasari Islami, Nabella Putri; Sandrayati, Sandrayati; Indriasari, Desi
Jurnal Media Wahana Ekonomika Vol. 21 No. 3 (2024): Jurnal Media Wahana Ekonomika, Oktober 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v21i3.16598

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk menilai dampak Kompleksitas, Ukuran Pemerintah dan Tindak Lanjut Hasil Pemeriksaan terhadap Kelemahan Sistem Pengendalian Internal. Populasi dalam penelitian ini adalah Pemerintah Provinsi di Sumatera yang berjumlah 10 provinsi dengan periode 2018-2022. Penelitian ini menggunakan teknik penyampelan sensus atau sampling jenuh. Jenis penelitian adalah penelitian kuantitatif, data yang digunakan adalah data sekunder berupa Laporan Keuangan Pemerintah Daerah dan diolah melalui aplikasi (SPSS) versi 26. Hasil penelitian menunjukkan bahwa secara parsial Kompleksitas berpengaruh positif dan signifikan terhadap Kelemahan Sistem Pengendalian Internal, Ukuran pemerintah berpengaruh negatif dan signifikan terhadap Kelemahan Sistem Pengendalian Internal, Tindak Lanjut Hasil Pemeriksaan tidak berpengaruh terhadap Kelemahan Sistem Pengendalian Internal, secara simultan Kompleksitas, Ukuran Pemerintah, dan Tindak Lanjut Hasil Pemeriksaan berpengaruh terhadap Kelemahan Sistem Pengendalian Internal. Kata Kunci: Kompleksitas, Ukuran Pemerintah, Tindak Lanjut Hasil Pemeriksaan, dan Kelemahan Sistem Pengendalian Internal   ABSTRACT The purpose of this study is to assess the impact of Complexity, Government Size and Follow-up of Audit Results on the Weakness of the Internal Control System. The population in this study is the Provincial Government in Sumatra which totals 10 provinces with the period 2018-2022. This study uses a census sampling technique or saturated sampling. The type of research is quantitative research, the data used is secondary data in the form of Regional Government Financial Statements and processed through the application (SPSS) version 26. The results of the study show that partially Complexity has a positive and significant effect on the Weakness of the Internal Control System, Government Size has a negative and significant effect on the Weakness of the Internal Control System, Follow-up of Audit Results has no effect on the Weakness of the Internal Control System, simultaneously Complexity, Government Size, and Follow-up of Audit Results have an effect on the Weakness of the Internal Control System. Keywords : Complexity, Government Size, Follow-up of Audit Results, and Weaknesses of the Internal Control System.
Dampak Penerapan Teknologi terhadap Profitabilitas dengan Pengendalian Internal di Industri ABC di Indonesia Sandrayati, Sandrayati; Wijayanti, Indah Oktari; Utami, Eva Yuniarti
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 Aprianti, Siska; Sandrayati, Sandrayati; Sari, Kartika Rachma
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; Mubarok, Muhammad Husni; Savira, Okky
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 ALADIN ALADIN Aprianti, Siska Firmansyah Firmansyah Indriasari, Desi Islami, Nabella Putri Meisya, Meisya MUHAMMAD HUSNI MUBAROK Rizka Wahyu Mulya Sari, Kartika Rachma Savira, Okky Utami, Eva Yuniarti Wijayanti, Indah Oktari Zulkifli Zulkifli