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All Journal Signifikan : Jurnal Ilmu Ekonomi JURNAL DINAMIKA EKONOMI PEMBANGUNAN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JPSriwijaya Jurnal Teknologi Mineral dan Batubara SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS AFEBI Economic and Finance Review Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomi Pembangunan Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Ekonomi Pembangunan MOTIVECTION : Journal of Mechanical, Electrical and Industrial Engineering Sricommerce: Journal of Sriwijaya Community Services Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan AJAD : Jurnal Pengabdian kepada Masyarakat Journal of Governance and Accountability Studies Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Informatika Ekonomi Bisnis Growth: Jurnal Magister Ilmu Ekonomi Universitas Palangka Raya Jurnal Ekonomi Pembangunan Jurnal Teknologi Mineral dan Batubara Economic Development Analysis Journal Sriwijaya Accounting Community Services
Anna Yulianita
Department Of Economics, Faculty Of Economics, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Neuroscience Public Health Social Sciences Other

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Journal : Jurnal Informatika Ekonomi Bisnis

 1 
Determinan yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Purwasih, Ratih; Yulianita, Anna; Sari, Rela
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.993 KB) | DOI: 10.37034/infeb.v5i2.587

Abstract

The government is required to present quality financial reports as a form of accountability to the public. This study aims to analyze the effects of the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of reconciliation on the quality of government financial reports. The population in this study were the employees of finance and state property within the Directorate General of Public Health, Ministry of Health of the Republic of Indonesia, totaling 56 peoples. The sampling technique is the census method, in which all members of the population are sampled. The data used in this research is primary data with data collection techniques through questionnaires. The data analysis method used in this research is SEM-PLS by using SmartPLS. The results of this study indicate that the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of reconciliation each have a positive and significant effect on the quality of government financial report. This shows that increasing the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of will have an impact on improving the quality of government financial report.
Ketimpangan dan Prospek Perekonomian di Pulau Sumatera Yulianita, Anna; Mardhian, Dede; Mukhlis
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.899 KB) | DOI: 10.37034/infeb.v5i3.612

Abstract

Sumatra Island is the third largest island in Indonesia which has extraordinary natural resource potential. Sumatra Island has 10 provinces which are the islands with the most provinces in Indonesia. Each province has different resources and geographical conditions so that inequality occurs with an uneven economy. This study aims to identify leading sectors and prospective sectors in each province in Sumatra. The analysis was carried out on economic inequality between provinces in Sumatra. This study uses the Location Quotient (LQ), Dynamic Location Quotient (DLQ) and Williamson Index (WI) approaches. The results showed that 10 provinces in the Sumatra region had 1 province experiencing high category inequality, 4 provinces experiencing medium category inequality, and 5 provinces experiencing low category inequality. In the LQ analysis it is known that the leading sector for the province in the Sumatra region is the agricultural sector; Forestry and Fisheries; Water Procurement; Waste disposal; Waste Management; Waste and Remediation; and Mining and Quarrying Sector. In the DLQ analysis it is known that each economic sector has prospects for development in the future. The sectors to be developed are Electricity and Gas Procurement; Wholesale and Retail Trade; and Car and Motorcycle Workshop. So that this research can be used as material for consideration and reference for local governments in making policies and synergizing in development in Sumatra.
Relevansi Fraud Hexagon Theory terhadap Kecurangan Laporan Keuangan Pada Sektor Perbankan di Indonesia Tahun 2017-2021 Barezki, M Bagus; Fuadah, Luk Luk; Yulianita, Anna
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.650

Abstract

This research aims to analyze the relevance of Fraud Hexagon Theory to financial statement fraud in the banking sector in Indonesia in 2017-2021. Agency theory explains that management has the ability to gain a lot of benefits for itself, so that management no longer acts in the interests of the principal, one way is through collusion. This research shows that financial target, external pressure, financial stability, director change, CEO photo change, and e-procement have a positive and significant effect on financial report fraud, while change in auditor and ineffective monitoring have a negative and insignificant effect on financial report fraud.
Kinerja Ekspor di Negara-Negara ASEAN Alkautsar, Muhammad; Susetyo, Didik; Yulianita, Anna
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.664

Abstract

Perdagangan internasional merupakan cara yang tepat dalam meningkatkan kesejahteraan masyarakat suatu negara karena tidak semua negara memiliki faktor produksi seperti sumber daya alam, sumber daya manusia dan peralatan produksi (teknologi) yang mencukupi baik dari segi kualitas ataupun kuantitasnya dalam upaya pemenuhan kebutuhan masyarakat. Selain itu, dalam investasi asing selalu berkaitan antara FDI dengan nilai tukar dan tentu saja nilai tukar memiliki pengaruh besar dalam Foreign Direct Investment (FDI) asing karena saat nilai tukar melemah banyak FDI asing yang masuk sehingga dapat mempengaruhi harga ekspor di setiap negara. Penelitian ini mengkaji objek 5 Negara ASEAN (Indonesia, Malaysia, Singapura, Thailand dan Filipina) dimana FDI, nilai tukar dan harga nilai ekspor mempengaruhi sebuah daya saing yang menggunakan pendekatan Global Competitiveness Index (GCI). Dengan menggunakan teknik analisis regresi data panel dengan model pemilihan Fixed Effect Model (FEM), didapatkan hasil yang menunjukkan bahwa Nilai Tukar Rill (0.049 < 0.1) dan Foreign Direct Investment (0.080 < 0.1) berpengaruh signifikan terhadap daya saing, sedangkan Nilai Harga Ekspor (0.391 > 0.1) tidak memiliki pengaruh signifikan. Selain itu, penelitian ini bersifat stasioner dan memiliki hubungan jangka panjang (cointegrasi) serta terbebas dari pengujian asumsi klasik.
Analisis Ketimpangan Pengeluaran Konsumsi Antar Kabupaten/Kota di Sumatera Selatan Rifki, Muhammad; Marwa, Taufiq; Yulianita, Anna
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 1 (March 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i1.1081

Abstract

This research aims to analyze the inequality of per capita consumption expenditure in South Sumatra, the influence of per capita GRDP, education level, population dependency ratio, and Human Development Index among districts/cities in South Sumatra during the period 2012-2023. The research method used is quantitative, with a regression analysis approach to test hypotheses about the relationship between the mentioned variables. Data were obtained from official sources of the South Sumatra Statistics Indonesia (BPS), covering consumption expenditure inequality, education level percentage, population dependency ratio, and the Human Development Index. The results of the analysis show that districts/cities in South Sumatra are categorized as moderately unequal between 0.25-0.35, however, Pali Regency, Musi Rawas Utara Regency, and Musi Rawas Regency have low inequality values < 0.25, while Palembang City and Lubuk Linggau City are almost approaching the very unequal criteria with values of 0.34 and 0.33 respectively. In the estimation of the multiple regression model from 4 (four) independent variables, there are 3 (three) variables that significantly influence per capita consumption expenditure, namely: Population Education Percentage (ED), Population Dependency Ratio (DR), and Human Development Index (IPM).
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