Article Per Year (5 Year)
p-Index From 2020 - 2025
1.431
P-Index
This Author published in this journals
All Journal Akuisisi : Jurnal Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo JAZ: Jurnal Akuntansi Unihaz Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Jurnal Saintifik
Meriana
Politeknik Raflesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Pengaruh Penerapan Sistem Informasi Akuntansi Pemanfaatan Teknologi Informasi dan Kualitas SDM terhadap Peningkatan Kinerja Karyawan (Studi Kasus Pada BUM Desa Di Kabupaten Rejang Lebong) Tuti Hermalinda; Berlian Afriansyah; Meriana Meriana
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.603

Abstract

This study aims to determine the extent to which the application of accounting information systems, the use of quality information technology and human resources will affect the improvement of employee performance. This study uses a statistical test, namely the hypothesis test either partially or simultaneously with the t test and the F test. Data collection using a Likert scale questionnaire with the number of respondents as many as 180 employees of BUM Desa in Rejang Lebong Regency. The results showed that there was a significant influence between the variables of the Accounting Information System, Information Technology and Human Resources on the Performance of BUM Desa Employees.
PENGARUH KECUKUPAN ANGGARAN DAN PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL SKPD DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI Meriana
Jurnal Ilmiah Raflesia Akuntansi Vol 4 No 1 (2018): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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

Abstract

Penelitian ini bertujuan untuk menguji dam memperoleh bukti empiris mengenaipengaruh kecukupan anggaran dan pengendalian intern berpengaruh terhadap kinerjamanajerial SKPD. Serta menguji gaya kepemimpinan akan memoderasi kecukupan anggarandan penegndalian intern terhadap kinerja manajerial SKPD. Pengumpulan data menggunakandata primer, yaitu kuesioner dengan menggunakan teknik purposive sampling, dengan total90 responden yang digunakan dalam penelitian ini. Metode analisis yang digunakan adalahregresi linear berganda dan analisis regresi moderasi.Hasil penelitian menunjukan bahwakecukupan anggaran dan pengendalian intern terbukti berpengaruh positif dan signifikanterhadap kinerja manajerial SKPD Kabupaten Rejang Lebong. Gaya kepemimpinan bukanvariabel moderating yang dapat memperkuat pengaruh kecukupan anggaran danpengendalian intern terhadap kinerja manajerial SKPD Kabupaten Rejang Lebong.
Pengaruh Tingkat Suku Bunga terhadap Tingkat Pertumbuhan Nasabah pada BTPN Cabang Kepahiang Meriana
Jurnal Ilmiah Raflesia Akuntansi Vol 4 No 2 (2018): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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

Abstract

Penelitian ini menggunakan analisis Regresi Linear dan Uji Hipotesis untuk mengetahui pengaruh tingkat suku bunga terhadap tingkat pertumbuhan nasabah pada BTPN cabang kepahiang. Tingkat suku bunga dan nasabah yang digunakan pada penelitian ini adalah untuk kredit mikro selama bulan Januari s/d Desember tahun 2014. Hasil persamaan regresi didapat nilai Y=1,193 – 0,002 X, sementara hasil uji hipotesis didapat nilai t hitung sebesar -2,965 untuk t tabel -2,179 (n=12, α = 0,05) untuk uji dua sisi. Dari hasil analisis dapat disimpulkan bahwa tingkat suku bunga kredit mikro berpengaruh secara signifikan terhadap tingkat pertumbuhan nasabah kredit mikro pada BTPN cabang Kepahiang selama bulan Januari s/d Desember tahun 2014.
ANALYSIS OF GOVERNMENT PERFOMANCE (Case Study of Local Goverment Rejang Lebong) Meriana
Jurnal Ilmiah Raflesia Akuntansi Vol 5 No 1 (2019): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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

Abstract

- This study aims to determine the financial performance of Rejang Lebong Regency Government. The analysis used in this research is Financial Ratio with Qualitative, using 5 (five) Ratio that is, Degree of Fiscal Decentralization Degrees Independence Ratio, Efficiency Ratio, Effectiveness Ratio and Ratio of Harmony. Uses from the Rejang Rejang Revenue Budget Report from 2014 to 2016. The results of this study can be concluded that the Financial Performance of Rejang Lebong Regency is the comparison of financial performance from 2014 to 2016 which is still less satisfactory, since the original income of Rejang Lebong Regency is still relatively low compared to the Self Transfer Local Income. In terms of revenue the original district rejang lebong still very less because it is still dependent on the Transfer from the center. From effectiveness is also still less effective, from efefiensi still less efficient because the average is still equal to 97,34%. In terms of harmony also operational spending is still greater than the capital spending Rejang Lebong Regency.
Analisis Pengendalian Intern Piutang Usaha Pada PT Bussan Auto Finanace (BAF) Bengkulu Meriana
Jurnal Ilmiah Raflesia Akuntansi Vol 5 No 2 (2019): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengendalian internal piutang pada PT Busaan Auto Finance (BAF) Bengkulu belum berjalan dengan baik. Metode yang digunakan adalah metode kualitatif, yaitu dengan penelitian yang bersifat deskriptif dan menggunakan analisis yang hasilnya disajikan dalam bentuk penjelasan yang jelas dan terperinci. Hasil penelitian menyimpulkan bahwa pengendalian internal piutang belum berjalan dengan baik. Jadi ada kesalahan yang signifikan dalam pengendalian internal, penagihan juga tidak berjalan dengan baik terbukti dari tingginya kredit macet (kredit macet). Kami merekomendasikan agar perusahaan menggunakan sistem baru yang mengikuti perkembangan zaman.
ANALISIS PERHITUNGAN BIAYA BERDASARKAN PROSES (PROCESS COSTING) PADA INDUSTRI KOPI BUBUK CAP 3 HARIMAU AIR RAMBAI CURUP Meriana
Jurnal Ilmiah Raflesia Akuntansi Vol 6 No 2 (2020): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v6i2.45

Abstract

This research is to know the system of cost calculation based on process of Coffee Powder Industry Cap 3 Tiger Water Rambai Curup in order to control company's finance.The analysis used in this research is quantitative analysis method.The results of this study can be concluded that the Coffee Powder Industry Cap 3 Water Tiger Rambai Curup in calculating the production cost contains about the calculation of production costs for mass products and calculation of production costs for products managed by one department. The deviation is large enough to calculate the cost of the finished product that is transferred to the warehouse and the cost of the product in the process at which the end of the month has not been produced. Irregularities occur because the level of sales is influenced by the costs of production, the time factor to complete per unit and per unit of product, and the advantages and disadvantages of costs and materials in the production of mass products. Control is more effective by using process costing (Process costing).
PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KABUPATEN REJANG LEBONG Meriana
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 1 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i1.62

Abstract

Abstrack-These days Small-Medium Enterprises (SME) have been run by people to improve economic income. Some kinds of SME business in Indonesia are services and commercials. However, because of the lack knowledge of accounting cycle, many enterprises cannot implement appropriate recording system according to general accounting recording. As the result, the SME owner cannot draw aside enterprise financial and personal financial. The case is that when the SME owners are planned on evolve their business, they can propose bank loan. The implementation of accounting cycle on SME can help the owner to manage their business that their business can be successful. It also can help to stimulate new SMEs especially in the District Rejang Lebong
Pengaruh Implementasi Sistem Pengendalian Mutu Internal dan Budaya MutuTerhadap Peningkatan Mutu Pendidikan Tinggi Tuti Hermelinda; Meriana Meriana; Berlian Afriansyah
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1620

Abstract

This study used a survey method to examine the effect of the implementation of the Internal Quality Control System and Quality Culture on the Improvement of the Quality of Higher Education in Bengkulu Province. The research method used was a statistical test, namely the effect test with stages; Data Norality Test, Multiple Regression Analysis and Hypothesis Testing. The regression model equation in this study is Y = 14.883 + 0.544X1 + 0.165X2. This equation shows that the increase in each variable X_1 and X_2 will increase variable Y, assuming the other variables are fixed. This means that the implementation of the Internal Quality Control System and Quality Culture will improve the Quality Improvement of Higher Education. Based on the results of the F test, it was obtained a significance value of 0.000 and less than ? = 0.05. This shows that at the 95% confidence level the regression model in this study is declared significant and feasible. The result of multiple linear regression test shows that the value of R2 = 0.371. This shows that the influence of each independent variable, namely the Internal Quality Control System and Quality Culture on the dependent variable, namely the Improvement of the Quality of Higher Education is 36.7%, while the rest is influenced by other factors beyond the one examined by the author. The results of the t-test analysis show that the Internal Quality Control System variable t value is 11.913 with a significance of 0.000. This means that the Internal Quality Control System variable has a significant effect on improving the quality of higher education. Furthermore, the Quality Culture variable shows a positive t value of 3.618 with a significance value of 0.000. This shows that the significance value is less than 0.05 and t is positive so that there is a significant influence between Quality Culture on Improving the Quality of Higher Education.
AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (STUDI KASUS DI KABUPATEN REJANG LEBONG) Berlian Afriansyah; Meriana Meriana; Paddery Paddery
Jurnal Akuntansi Vol 8, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v8i2.1065

Abstract

ABSTRAK Akuntabilitas merupakan salah satu faktor yang menentukan kualitas laporan keuangan. Dengan akuntabilitas yang baik, kualitas pelaporan keuangan dapat memberikan informasi yang andal dan andal. Dalam survei ini, kami menggunakan 25 desa yang terdiri dari 25 desa dan responden pengelola keuangan dari tiga desa kecamatan di Provinsi Rejang Lebong, yang terdiri dari total 175 responden, untuk menentukan desa yang ada di kabupaten Rejang Lebong. pengelolaan. Variabel yang digunakan dalam penelitian ini adalah kualitas pelaporan keuangan, kemampuan desa dalam mengelola keuangan, dan sistem pengendalian intern. Hasil  uji hipotesis dan penelitian menggunakan regresi linier berganda menunjukkan bahwa kualitas pelaporan keuangan, kemampuan perangkat pengelolaan keuangan desa dan Sistem Pengendalian Internal  berpengaruh positif terhadap akuntabilitas pengelolaan keuangan desa.Kata Kunci: Kualitas Laporan Keuangan, Kompetensi, Pengendalian Internal, Akuntabilitas ABSTRACTAccountability is one of the factors that determine the quality of financial statements. With good accountability, quality financial reporting can provide reliable and reliable information. In this survey, we used 25 villages consisting of 25 villages and financial management respondents from three sub-district villages in Rejang Lebong Province, consisting of a total of 175 respondents, to determine the villages in Rejang Lebong district. management. The variables used in this study are the quality of financial reporting, the village's ability to manage finances, and Internal Control System. The results of hypothesis testing and research using multiple linear regression indicate that the quality of financial reporting,Keywords: Quality of Financial Reports, Competence, Internal Control Accountability
IMPLEMENTASI SAK EMKM GUNA PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KOICA MILK SHOP KELURAHAN AIR DUKU KECAMATAN SELUPU REJANG Meriana; Fery Fery
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i2.158

Abstract

Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) have been stipulated by Law Number 20 of 2008 as a standard in the preparation of financial reports for Micro, Small and Medium Enterprises (MSMEs). applied in the financial statements of the MSME Koica Milk Shop, Air Duku Village, Selupu Rejang District. The method used in this research is descriptive qualitative method and data collection techniques are carried out using library research techniques and field studies. The data used are primary data and secondary data. Based on the data obtained, the authors found the problem is that the financial statements have not been prepared. The company only records incoming milk so that it only produces daily recap data. The results of this study indicate the preparation of financial statements at the MSME Koica Milk Shop, Air Duku Village, Selupu Rejang District which consists of a statement of financial position, income statement and notes to financial statements. The author suggests that the company should immediately implement the financial statements that the author has made based on SAK EMKM in order to assist in future decision making.
Co-Authors Berlian Afriansyah Fery Fery Lizvan Mangatur Sitorus Nia Natalia Paddery Paddery Paddery Tuti Hermelinda