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All Journal Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Aptekmas : Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Sri Hartaty
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Pengaruh Ukuran KAP, Ukuran Perusahaan Klien, dan Tingkat Pertumbuhan Perusahaan Klien, Terhadap Auditor Switching Siska Aprianti; Sri Hartaty
Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Vol 4 No 1 (2016): Jurnal ACSY
Publisher : Politeknik Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.989 KB)

Abstract

Penelitian ini meneliti tentang pengaruh ukuran KAP, ukuran perusahaan klien, dan tingkat pertumbuhan perusahaan klien, terhadap auditor switching. Data sampel perusahaan sebanyak 89 perusahaan dengan periode pengamatan selama tiga tahun yaitu tahun 2012 – 2014. Sehingga total pengamatan sebanyak 270 pengamatan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia(BEI) selama periode 2012-2014. Penelitian ini berhasil membuktikan adanya pengaruh ukuran KAP terhadap auditor switching. Sedangkan variabel ukuran perusahaan klien dan tingkat pertumbuhan perusahaan klien tidak berpengaruh berpengaruh terhadap Auditor Switching.
SOSIALISASI PERANCANGAN SIA PERSEDIAAN BARANG BERBASIS DIGITAL BUSINESS PADA CV ISTANA KOMPUTER Nur Halimatus Sa’adah; Rosy Armaini; Sri Hartaty; Rita Martini; Kartika Rachma Sari
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 4 (2024): Aptekmas Volume 7 Nomor 4 2024
Publisher : Politeknik Negeri Sriwijaya

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Abstract

CV Istana merupakan badan usaha yang bergerak di bidang penjualan barang komputer, printer, dan aksesori komputer. Pencatatan persediaan pada usaha ini masih dilakukan secara manual. Permasalahan yang muncul adalah kesulitan dalam melakukan rekapitulasi, sehingga jumlah fisik barang tidak sesuai dengan jumlah yang tercatat pada bukti transaksi. Pengembangan sistem dilakukan dengan menggunakan metode waterfall untuk menghasilkan jurnal pembelian, penjualan, jurnal umum, buku besar, kartu persediaan, serta laporan laba rugi. Dengan adanya aplikasi ini, data dapat disajikan secara efektif, efisien, dan akurat, sehingga membantu perusahaan dalam mengetahui data penjualan, pembelian, serta stok barang yang tersedia sekaligus meningkatkan pengendalian internal.
Pusat dan Periphery: Pengaruh Pendapatan Daerah, Belanja Modal, Belanja Pegawai terhadap Akuntabilitas Pelaporan Keuangan Pemerintah Daerah Kabupaten/Kota Di Provinsi Sumatera Selatan Adelia Putri Yulna; Nelly Masnila; Sri Hartaty
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.6495

Abstract

The purpose of the study was to test and analyze the effect of local revenue, capital expenditure, employee expenditure on the accountability of financial reporting of district/ city local governments in South Sumatra Province during the period 2013-2022. The data used in this study are secondary data with a research sample of 15 regencies / cities in South Sumatra Province. This study uses quantitative analysis techniques with panel data regression analysis tools. The results of this study (1) Regional income, capital expenditure and employee expenditure have a positive and significant effect on the Accountability of Regional Financial Statements (2) Regional income, capital expenditure and employee expenditure simultaneously affect the Accountability of Regional Financial Statements. Keywords: Regional Revenue, Capital Expenditure, Employee Expenditure
Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah: Studi Kasus pada Pemerintah Dearah Kabupaten Banyuasin, Musi Banyuasin, dan Ogan Ilir Dewi Kartika Sari; Sri Hartaty; Yuliana Sari
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.v7i10.9647

Abstract

This study aims to examine the effect of accounting understanding, utilization of accounting information systems, and internal control system on the quality of local government financial report in Banyuasin, Musi Banyuasin, and Ogan Ilir Regencies. The data of this study uses primary data with a quantitative approach. This study uses a convenience sampling method. The population in this study were all employees of the Regional Financial and Asset Management Agency of Banyuasin, Musi Banyuasin, and Ogan Ilir Regencies. The sample uses in this study was 51 respondents. The analysis technique used to test the research hypothesis was multiple linear regression analysis with the help of SPSS software version 26. The results of this study indicate that the variables of accounting understanding does not have a significant effect on the quality of local government financial reports. Meanwhile, the utilization of accounting information system and internal control systems has a positive and significant effect on the quality of local government financial reports. Simultaneous tests show that the variables of accounting understanding, utilization of accounting information systems, and internal control systems simultaneously affect the quality of financial reports.
Pengaruh Kekayaan Daerah, Dana Perimbangan, dan Belanja Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Selatan Bambang Cahyadi; Sukmini Hartati; Sri Hartaty
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.v7i10.9673

Abstract

This study aims to analyze the influence of Regional Wealth, Revenue Sharing Funds (Dana Perimbangan), and Regional Expenditures on the Financial Performance of Local Governments in Regencies/Cities within South Sumatra Province. This research adopts a quantitative approach using secondary data obtained from the budget realization reports (APBD) of 17 regencies/cities during the period from 2020 to 2023. The population in this study includes all local governments in South Sumatra Province, and the sampling technique used is a saturated sample, in which all members of the population are used as the research sample. The analytical method employed is multiple linear regression with the assistance of SPSS software. The results of the study indicate that Regional Wealth has a positive and significant effect on Local Government Financial Performance, while Revenue Sharing Funds have a negative and significant effect. Meanwhile, Regional Expenditures do not have a significant influence on Financial Performance. Simultaneously, all three independent variables significantly influence the Financial Performance of Local Governments. These findings suggest that optimizing Local Own-Source Revenue and managing transfer funds and regional expenditures efficiently are key factors in improving fiscal performance at the regional level.
Co-Authors Adelia Putri Yulna Bambang Cahyadi Dewi Kartika Sari Kartika Rachma Sari Nelly Masnila Nur Halimatus Sa’adah Rosy Armaini Siska Aprianti Sukmini Hartati Yuliana Sari