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FACTORS AFFECTING AUDIT QUALITY: A LITERATURE REVIEW Muhammad Boy Sandy; Inten Meutia; Anna Yulianita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (887.442 KB) | DOI: 10.32670/fairvalue.v4i4.816

Abstract

Purpose - This scientific article aims to review studies related to factors that canaffect audit quality in the accounting literature during 2012 – 2021. ResearchMethodology - This study was conducted through a web search to identifyrelevant studies using the keywords “factor”, “influence”, and “audit quality”,in which a total of 50 scientific articles that conform to international standardwere identified. Findings - Various factors are thought to affect audit quality,reaching 76 factors. However, the researcher believes only 3 main factors havea dominant effect on audit quality, namely audit fees, auditor experience, and theapplication of auditor ethics, where all those 3 have a significant positive effect.The audit fee affects audit quality positively because it shows the auditor'sexpertise. The experience of the editor shows his skills in accounting andauditing activities. At the same time, professional ethics is helpful forprofessional auditors to work and avoid deviant behaviour. ResearchImplications - This review informs the public that to have audit quality results, itis necessary to pay attention to audit fees, auditor experience, and theapplication of ethics by the auditor. Originality/value - This study tries to findthe factors that dominantly influence
PENGEMBANGAN USAHA KEMPLANG DESA KERINJING MELALUI PERLUASAN PEMASARAN DAN INOVASI PENGEMASAN Anna Yulianita
Jurnal Pengabdian Sriwijaya Vol 8, No 2 (2020)
Publisher : Lembaga Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37061/jps.v8i2.12427

Abstract

Pelatihan ini bertujuan memberikan pelatihan dan pengetahuan kepada pelaku usaha industri kemplang rumahan mengenai pengembangan produksi kemplang di Desa Kerinjing, Kecamatan Tanjung Raja Kabupaten Ogan Ilir. Dalam hal ini, para pelaku usaha diberikan pemahaman mengenai pentingnya proses pengemasan terhadap nilai tambah produk dan pelatihan mengenai pengemasan produk kemplang. Untuk mencapai keberhasilan kegiatan ini, metode yang digunakan adalah ceramah, tutorial dan diskusi. Hasil dari pelaksanaan kegiatan pengabdian ini adalah para pelaku usaha kemplang rumahan ini telah mampu memahami cara kegiatan dan proses pengemasan dengan menggunakan alat bantu perekat yang membuat produk kemplang tersebut menjadi lebih rapi, awet dan menarik minat pembeli.
Pelatihan Peningkatan Kemampuan UMKM dalam Menyusun Laporan Keuangan Sektor Barang dan Sektor Jasa dengan Program MYOB di Masa Pandemi COVID 19 Anna Yulianita; Feny Marissa; Imelda Imelda; Imam Asngari; Harunnurasyid Harunnurasyid; Nazeli Adnan
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.76

Abstract

Kemajuan teknologi khususnya komputer dan akuntansi sangat membantu dalam  pembuatan laporan keuangan secara otomatis, lengkap dan akurat terutama untuk mendukung kemajuan UMKM. Kegiatan pengabdian masyarakat ini dilakukan untuk memberikan manfaat kepada masyarakat di Kecamatan Ilir Barat I dalam pendampingan penyusunan laporan keuangan dengan menggunakan Program MYOB Accounting. Metode pelaksanaan dalam kegiatan ini dilaksanakan dalam bentuk pelatihan. Hasil pelaksanaan kegiatan ini yaitu bertambahnya pengetahuan para pelaku UMKM yang tergabung serta terlatihnya  mereka dalam menyusun laporan keuangan terkomputerisasi dengan menggunakan aplikasi MYOB.
Mewaspadai Investasi Bodong dan Arisan Berantai Online di Desa Kerinjing Kecamatan Tanjung Raja Kabupaten Ogan Ilir Deassy Apriani; Bernadette Robiani; Anna Yulianita; Mukhlis Mukhlis; Sukanto Sukanto
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 1 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i1.23

Abstract

Kegiatan pengabdian ini dilakukan di Desa Kerinjing Kecamatan Tanjung Raja Kabupaten Ogan Ilir yang membahas tentang investasi. Investasi merupakan salah satu cara terbaik untuk melipat gandakan tabungan kita. Untuk berinvestasi banyak cara dan macam-macam investasi yang diinginkan. Masyarakat sekarang ini banyak menginginkan investasi yang cepat dan menguntungkan dengan resiko yang minimal. Hal ini lah yang dimanfaatkan oleh sebagian orang dan biasanya berakhir dengan kerugian karena investasi yang ditawarkan merupakan investasi fiktif atau investasi bodong. Kita harus lebih cermat dan teliti dalam memilih investasi, mengingat bahwa banyak sekali penipuan investasi bodong maupun dengan motif arisan berantai dengan bantuan teknologi.
Indonesia Budget Deficit Arien Sandra Olivia; Azwardi Azwardi; Anna Yulianita
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 2, June 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.96 KB) | DOI: 10.29259/sijdeb.v2i1.%p

Abstract

This study aims to determine the effect of Revenue and World Oil Prices on Deficit Budget (APBN) in 2007-2016. The data used in this research is secondary data from 2007-2016. Based on these objectives, the method of analysis used is multiple linear regression analysis.The results of this study tax revenues and world oil prices have simultaneouslyaffect toward the budget deficit. When viewed on an individual basis so influential in world oil prices. This is because world oil prices are fluctuating while the budget deficit keeps increasing year-on-year. World oil prices also contribute to the income tax of oil and gas where the current income tax decreased. While there is a significant tax revenue. This condition is caused by the contribution of tax revenue towards state revenues more than 60 percent.
Kinerja keuangan daerah terhadap belanja modal untuk pelayanan publik di Sumatera Bagian Selatan Nadya Ayu Delima; Taufiq Marwa; Anna Yulianita
Jurnal Ekonomi Pembangunan Vol 14, No 2 (2016): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v14i2.8819

Abstract

The analysis in this study aims to determine the effect of regional financial performance which includes regional independence ratios, effectiveness ratios, and efficiency to capital ratios for public services in the South Sumatra Province. The data used in this study are secondary data from the Regional Revenue and Expenditure Budget (APBD) and the realization of the Regional Budget in 2007-2015. The analysis technique used in this study is panel data regression. The results of the study show that: (1) the independence ratio does not have a significant effect on capital expenditure for public services (2) significant effectiveness ratios affect capital expenditure for public services (3) efficiency ratio significantly influences capital expenditure for public services. In conclusion, the three ratios used by South Sumatra have higher intercepts than other provinces. This indicates that South Sumatra has the highest capital expenditure for the highest public services in Sumbagsel.
ANALISIS KINERJA EKONOMI DAN KESEJAHTERAAN MASYARAKAT KABUPATEN MUARA ENIM (KOTA INDUK) DENGAN KOTA PRABUMULIH (KOTA BARU) Anna Yulianita
Jurnal Ekonomi Pembangunan Vol 11, No 1 (2013): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v11i1.4910

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The title of this research is “The Analysis of some Potencies of the Sectors in Economiy of Muara Enim Regent. It is intended to identify what sectors in the economy of Muara Enim Regent that can be developed during the year 2001 to 2008. The data used in this research is the secondary data from sources. Those data are analysed by using the descriptive and quantitative technic. The quantitative analysis use Location Quetient (LQ) calculation method and Shift Share analysis. The result based on the first method indicates that there are some sectors that can be considered as primary sectors, and this showed by the value of LQ > 1, namely the mining sectors, farm food crops subsector, forestry subsector, electricity subsector, and railways transport subsector. The result based on the Shift Share analysis shows alittle bit different from the first one, where the primary sectors are: the agriculture sectors, the mining sectors, themanufacturing sectors, and the construction sectors, where all its coefficient have positive value. Point elasticity is 5,64 which means that one percent riel sector that had positively effects 5,64 percent on services sector. All those sectors expected to help develop the economy of Muara Enim Regent as a whole. Keyword : Primary sector, Location Quotient, Shift Share, Muara Enim
ANALISIS SEKTOR EKONOMI UNGGULAN DI KABUPATEN MUARA ENIM Anna Yulianita
Jurnal Ekonomi Pembangunan Vol 8, No 2 (2010): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v8i2.4889

Abstract

This study entitled Analysis of Main Economic Sectors in Muara Enim regency. The purpose of this research is to identify the sectors untuak seeded anything that can be developed in the economy in the Muara Enim regency period from 2001 until 2008. Data used in this research is secondary data derived from various sources. This research was shaped desriptif and uses quantitative techniques desriptif. Quantitative analysis using the calculation technique Location Quotient (LQ) and shift share analysis. The result shows that (1) there is one sector and the three sub-sectors that can be used as the mainstay of superior, as indicated by an LQ> 1 namely the Mining Sector and the results, sub-sectors of Food Crops, Forestry sub-sector sub-sector of Electricity, Rail Transportation subsector. (2) the shift share analysis there are four leading sectors namely Agriculture sector, Mining sector and results, Manufacturing Industry sector and building sector, which is positive. Figures elasticity of 5.64, this means that every change of one percent on the real sector, the service sector will increase by 5.64 percent. It is expected that all these leading sectors to balance the economic growth of the Muara Enim regency. Keywords: Competitive Sector, Location Quotient, Shift Share, Elasticity, Muara Enim
Analisis potensi daerah sebagai upaya meningkatkan perekonomian daerah di Sumatera Bagian Selatan Clara Ayu Monica; Taufiq Marwa; Anna Yulianita
Jurnal Ekonomi Pembangunan Vol 15, No 1 (2017): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v15i1.8825

Abstract

The objectives of this study were to identify and analyze the basic/leading sectors that have competitive advantages in each province, and to determine the regional typology and basic-sector priorities for regional development. The data used in this study were times series data in the period of 2010-2014. The data were analyzed by using LQ analysis, shift share, and Klassen typology. The result of this study indicated that each province had its own potentials in accordance with its conditions. The agricultural sector was the dominant basic sector in southern Sumatra for the five provinces had this basic sector; while other sectors varied by province. Only the Province of Bengkulu had company services and educational services; besides, Bengkulu had the most basic sectors (9 basic sectors), namely agricultural sector with LQ value of (2.34), water supply (3.14), trade (1.02), transport (2.06), real estate (1.47), company services (1.39), administration (2.29), educational services (2.01), and health services (1.40). The Province of Jambi was included in the fast-forward and fast-growing regional typology. Then, South Sumatra, Bengkulu, Lampung and Bangka Belitung were in the fast-growing regional typology. Based on the research results, there should be government intervention in developing potential sectors to become leading sectors in the regions and in enhancing the economic growth and competitiveness of the regions in southern Sumatra
Dana pihak ketiga, Inflasi dan Pembiayaan Mudharabah terhadap Non Performing Financing pada Bank Islam di Indonesia dan Malaysia Afrillia Tiara Putri; Saadah Yuliana; Anna Yulianita
Jurnal Ekonomi Pembangunan Vol 16, No 2 (2018): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v16i2.8883

Abstract

This study aimed to analyze the influence of third party funds, inflation, and mudharabah against non performing financing on Islamic Banks in Indonesia and Malaysia. Data used is secondary data. The method used in this analysis is the panel data regression. The results showed that in partial third party fund and mudharabah significant negative effect on the Non Performing Financing, while inflation is positive and not significant to the Non Performing Financing. Variable Third Party Funds, Inflation and mudharabah jointly significant effect on Non Performing Financing. Based on the regression equation fixed effect model results show the results of the coefficient of determination (R2) is 0.369198, or 36.91 per cent means that the variation of the variable third party funds, inflation and mudharabah have an influence on the non performing financing for the coefficient of determination, while the rest 63.09 percent influenced by variables outside the model
Co-Authors Abdul Bashir Abdul Bashir ABDUL BASHIR, ABDUL Abukosim, Abukosim Adnan, Nazeli Afrillia Tiara Putri AK, Syamsurijal Alghifari Mahdi Igamo Alkautsar, Muhammad Anaperta, Yoszi Andriana, Isni Annisa Annisa Annisa Fitriyah Arien Sandra Olivia Ariodillah Hidayat ASPAHANI ., ASPAHANI Azwardi Azwardi Barezki, M Bagus Bernadette Robiani Clara Ayu Monica Deassy Apriani Dede Mardhian Dian Sari, Okta Didik Susetyo Dwi Darma Puspita Sari Feny Marissa Feny Marissa Fera Widyanata Fera Widyanata Fuadah, Luk Luk Haqqie Muflicha Bissalamy Harunnurasyid Harunnurasyid Harunnurasyid, Harunnurasyid Hisni Rahmi Hisni Rahmi Imam Asngari Imam Asngari Imam Asngari Imelda Imelda Imelda Imelda Inten Meutia Izmi Dwi Maharani Poetri Kemas Muhammad Husni Thamrin Lisa Hermawati Lizarifah Lizarifah Luk Luk Fuadah M Bagus Barezki Mardhian, Dede Marissa, Feny Martalita, Nadia Lasa Marwa, Taufiq Marwa, Taufiq Muflicha, Haqqie Muhammad Alkautsar Muhammad Arsy Quraisyhab Muhammad Boy Sandy Muhammad Rifki Muizzuddin Muizzuddin Mukhlis Mukhlis Mukhlis Mukhlis Mukhlis Nadine Brillianta Hanifah Nadya Ayu Delima Nazeli Adnan Nazeli Adnan Putri Siski Ramadhan, Dimas Resy Ratih Purwasih Rela Sari Restu Juniah restu juniah, restu Ridho Yovanda Ridhowati, Sherly Rina Tjandrakirana Rohman, Abdul Saadah Yuliana Sari, Rela Selvi Marcellia Sherly Ridhowati Shodrokova, Xenaneira Siti Rohima Siti Rohima Sri Rahma Witta Sri Wahyuni Subardin Subardin, Subardin Sukanto Sukanto Susetyo, Didik Taufiq Taufiq Xenaneira Shodrokova Yos Karimudin Yoszi Anaperta Yunisvita Yunisvita Zulfikri Zulfikri, Zulfikri