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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) BALANCE Jurnal Akuntansi dan Bisnis VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Journal of Regional Economics Indonesia Journal Transformation of Mandalika Jurnal Riset Akuntansi dan Bisnis Indonesia Journal of Governance, Taxation, and Auditing Sanskara Manajemen dan Bisnis West Science Accounting and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jipmor: Jurnal Ilmu Pendidikan Dan Humaniora Indonesia Economic Journal Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Henny Yulsiati
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Social Sciences

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Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Belanja Modal dan Sisa Lebih Pembiayaan Anggaran Terhadap Kinerja Keuangan pada Provinsi di Pulau Sumatera Aisyah A Zzahra; Henny Yulsiati; Siska Aprianti
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.v7i10.9121

Abstract

This study aims to “determine the effect of local revenue, balancing funds, capital expenditure and budget financing surplus on financial performance in Provinces on the Island of Sumatra. This study is a quantitative study using secondary data obtained from the official website www.bpk.go.id. The population in this study were 10 Provinces on the Island of Sumatra with a total sample of 50. The selection of this research sample used the saturated sample technique found in Non-Probability Sampling. This study uses descriptive statistical analysis tools, selection of panel data regression models and classical assumption tests with Eviews 12 and Microsoft Excel. Based on the results of the study, it is known that partially Local Revenue and Balancing Funds have a significant effect on Financial Performance. Conversely, Capital Expenditure and Budget Financing Surplus do not affect Financial Performance in Provinces on the Island of Sumatra.”
Analisis Analisis Kinerja Keuangan Daerah Kabupaten/Kota Di Provinsi Aceh Periode 2018-2022 Alif'ia, Nabila Fitri; Yulsiati, Henny; Laura, Prisca; Jamil, KMS M Thoriq
Jurnal Riset Mahasiswa Akuntansi Vol. 12 No. 1 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 1 TAHUN 2024
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v12i1.9637

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan untuk mengukur kemandirian dan pengaruhnya terhadap pertumbuhan ekonomi pada 23 Kabupaten/Kota di Provinsi Aceh Periode 2018-2022 yang diukur dari menggunakan Teknik Analisis Trend, Rasio Utang terhadap Pendapatan Asli Daerah, Rasio Derajat Desenteralisasi Fiskal, Rasio Kemandirian Keuangan Daerah, Rasio Ketergantungan dan Rasio Efektivitas PAD. Data yang digunakan dalam penelitian ini adalah dokumentasi dan data sekunder berupa Laporan Realisasi Anggaran pada Laporan Hasil Pemeriksaan Laporan Keuangan Pemerintah Daerah Provinsi Aceh tahun 2018 – 2022. Berdasarkan hasil perhitungan dan pembahasan yang telah dilakukan menggunakan Teknik Analisis Trend, Rasio Utang terhadap Pendapatan Asli Daerah, Rasio Derajat Desenteralisasi Fiskal, Rasio Kemandirian Keuangan Daerah, Rasio Ketergantungan dan Rasio Efektivitas PAD kinerja keuangan pemerintah Kabupaten/Kota di Provinsi Aceh dapat dikatakan masih kurang baik dikarenakan pendapatan transfer yang masih mendominasi dari pada penerimaan pendapatan serta pertumbuhan ekonomi maupun pendapatan asli daerah sangat berpengaruh terhadap kemandirian keuangan daerah secara signifikan pada tahun 2018-2022.
The Influence of Own-Source Revenue, Transfer Funds, Regional Fiscal Capacity, And Capital Expenditure On Regional Loans YULSIATI, Henny; SARTIKA, Iin; FEBRIANTOKO, Jovan
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1658

Abstract

This study aims to examine the effect of Own-own Source Revenue, Transfer Funds, Regional Fiscal Capacity, and Capital Expenditure on Local Government Loans in districts and cities across Sumatra. Employing a quantitative framework, the research is based on secondary data derived from regional budget realization reports together with fiscal capacity indices, and the data were selected through purposive sampling, resulting in 215 observations from 43 local governments during the 2019–2023 period. Panel data regression analysis was performed using EViews version 12. The results show that PAD and Transfer Funds have no significant effect on Local Government Loans. In contrast, Fiscal Capacity and Capital Expenditure show a statistically proven beneficial impact. Simultaneous testing confirms that all independent variables jointly influence Local Government Loans. These findings indicate that high capital expenditure and strong fiscal capacity encourage local governments to utilize loans as an alternative financing source for infrastructure development. Meanwhile, high transfer funds and PAD do not necessarily influence borrowing decisions. The study concludes that strengthening fiscal capacity and strategic planning of capital spending are crucial for promoting productive and sustainable local borrowing.
Pengaruh Temuan Sistem Pengendalian Internal, Temuan Kepatuhan Peraturan Perundangan, Tindak Lanjut Hasil Pemeriksaan dan Penyelesaian Kerugian Daerah Terhadap Opini Audit Atas Laporan Keuangan Pemerintah Daerah Kota di Pulau Sumatera Alendra, Muhammad Ramadhan; Yulsiati, Henny; Oktarida, Anggeraini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (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.v7i11.9050

Abstract

This study was conducted with the aim of analyzing the impact of “internal control system findings, compliance with laws and regulations findings, follow-up of examination results, and settlement of regional losses on the audit opinion of the financial statements of municipal governments located on the island of Sumatra”. This study employs a quantitative methodology, utilising secondary data sourced from the official website www.bpk.go.id. The research encompassed 33 cities on the island of Sumatra, comprising a total sample size of 150 individuals. This research employed a purposive sampling technique for sample determination. The hypothesis testing procedure is conducted via logistic regression analysis using Eviews 12 software. The findings indicated that, individually, Internal Control System Findings exert a positive and significant influence on Audit Opinions. The findings regarding adherence to laws and regulations, the follow-up on examination results, and the resolution of regional losses do not significantly impact the audit opinion. Simultaneous testing shows that the variables of Internal Control System Findings, Regulatory Compliance Findings, Follow-Up of Audit Results, and Regional Loss Settlement collectively have a significant influence on the Audit Opinion of the LKPD of the City on the Island of Sumatra.
Pengaruh Kemandirian Keuangan Daerah dan Rasio Utang terhadap Financial Sustainability pada Provinsi di Indonesia Rohmadani, Disma Suci; Yulsiati, Henny; Sari, Yuliana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2411

Abstract

This research was designed with the aim of studying the impact of regional financial independence and the debt to financial sustainability ratio on provincial governments in Indonesia. This research uses data from Regional Government Financial Reports (LKPD) for the 2018-2022 period. This type of research is quantitative research. The population of this research is local governments in 34 provinces in Indonesia. The sample used was a saturated sampling technique. The data collection technique used is documentary. The data source uses secondary data. The data analysis method uses multiple regression analysis for panel data. From the research results, it can be concluded that regional financial independence has a positive and significant effect on financial sustainability, while the debt to income ratio has a negative and significant effect on financial sustainability. Simultaneously, regional financial independence and the debt-to-income ratio have a significant impact on financial sustainability in provinces in Indonesia.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG PADA UMKM CAHAYA DAMAI PLASTIK Yulsiati, Henny; Isya Ramaniar Irwan Koto
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14642267

Abstract

UMKM Cahaya Damai Plastik ialah salah satu perusahaan yang menjual alat-alat sablon seperti akrilik sheet, plat alumunium, plat stainless, plat ACP, dan lain sebagainya namun belum menerapkan sistem informasi akuntansi persediaan. Tim PKM bertujuan untuk merancang sistem informasi akuntansi persediaan berbasis website dengan menggunakan database MySQL yang sesuai untuk diterapkan pada perusahaan. Teknik pengumpulan data yang digunakan ialah teknik wawancara, teknik observasi dan teknik dokumentasi. Sumber data adalah data primer berupa hasil wawancara secara langsung dengan pihak perusahaan berupa, harga jual barang, data informasi persediaan barang dagang dan data sekunder berupa daftar nama barang dan harga jual yang diperoleh oleh perusahaan. Penelitian ini diharapkan akan membantu UMKM Cahaya Damai Plastik untuk menghasilkan output berupa kartu Gudang, laporan pembelian, laporan penjualan dan laporan persediaan.
Perancangan Perancangan Sistem Informasi Akuntansi Pembelian Tunai Pada PT Ayu Syakira Pertama sari, anggie mustika; Henny Yulsiati; Eka Jumarni Fithri
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 3 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14699613

Abstract

Laporan akhir ini membahas mengenai perancangan Sistem Informasi Akuntansi Pembelian Tunai PT Ayu Syakira Pertama dengan menggunakan Software Microsoft Access pada PT Ayu Syakira Pertama yang bertujuan untuk mempermudah serta mempercepat kinerja PT Ayu Syakira Pertama dan. Penulis melakukan teknik pengumpulan data dengan cara wawancara dan observasi. Dari hasil wawancara dan observasi yang penulis lakukan ditemukan masalah utama yaitu PT Ayu Syakira Pertama belum memiliki sistem informasi akuntansi pembelian secara komputerisasi, dalam hal pencatatan masih dilakukan secara manual yaitu dicatat dibuku saja. Berdasarkan permasalahan tersebut, pembahasan yang akan dilakukan mencakup perancangan sistem informasi akuntansi untuk pembelian tunai di PT Ayu Syakira Pertama. Berdasarkan hasil pembahasan, saran yang diberikan kepada perusahaan adalah agar perusahaan menerapkan sistem informasi akuntansi pembelian tunai yang telah terkomputerisasi dan terintegrasi dengan database. Kemudian, karena aplikasi yang dirancang masih belum sempurna, maka diharapkan adanya pengembangan pada sistem sehingga aplikasi dapat terus berkembang dan sesuai dengan kebutuhan perusahaan sesuai dengan perkembangan teknologi.
Perancangan Sistem Informasi Akuntansi Penjualan Tunai Pada UMKM Dedi Tani Yulsiati, Henny; Sonia, Sonia
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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

Abstract

This final report is entitled "Design of Cash Sales Accounting Information System at UMKM Dedi Tani". UMKM Dedi Tani is a type of business that operates in the field of fertilizer and pesticide trading. This report aims to design and implement a computerized cash sales accounting information system based on Microsoft Access at UMKM Dedi Tani, in order to make it easier for UMKM to find out the amount of revenue based on the type of product and the amount of cash received from these cash sales. The author collects primary data obtained from interviews with employees regarding the sales accounting system that has been implemented at this time. The Dedi Tani UMKM cash accounting information system has several weaknesses such as manual recording which is no longer effective as many buyers, difficulty in making sales recaps, difficulty knowing exactly which types of goods have increased sales and provide high profits and which goods have decreased and provide low profits. Finally, the author concludes that the design of the Dedi Tani UMKM cash sales accounting information system application goes through the stages of analyzing the old system with designing a new computerized system, designing applications, and testing application results that have outputs in the form of a new system.Keywords: Accounting Information System, and Microsoft Access
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Belanja Modal terhadap Pendapatan Perkapita pada Provinsi di Indonesia Meisha Aulia Jumarnis; Henny Yulsiati; Indra Satriawan
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER (in progress)
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/k7mhq763

Abstract

Studi ini melihat bagaimana pendapatan per kapita di setiap Provinsi Indonesia dipengaruhi oleh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Belanja Modal. Sampel mencakup 23 Provinsi Indonesia. Untuk pengambilan sampel, metode purposive atau representatif digunakan, dan kriteria pengambilan sampel ditetapkan. Data dikumpulkan melalui teknik dokumentasi data sekunder. Penelitian ini menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah tidak berpengaruh dan tidak signifikan terhadap Pendapatan Per Kapita; Dana Alokasi Umum dan Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap Pendapatan Per Kapita; dan Belanja Modal tidak berpengaruh dan tidak signifikan terhadap Pendapatan Per Kapita di semua Provinsi Indonesia. 
Co-Authors Aisyah A Zzahra Aisyah, Rifdah Alendra, Muhammad Ramadhan Alif'ia, Nabila Fitri Alif’ia, Nabilla Fitri Choiruddin, Choiruddin Eka Jumarni Fithri Febriantoko, Jovan Fitri, Ellena Novia Indra Satriawan Isya Ramaniar Irwan Koto Jamil, KMS M Thoriq Kartika Rachma Sari Kusnadi, Mutiara Dwi Laura, Prisca Maqruf, Romibil Meisha Aulia Jumarnis Oktarida, Anggeraini Rohila Apriani Rohmadani, Disma Suci Salsabila, Hilda sari, anggie mustika Sari, Suci Indah Permata SARTIKA, Iin Siska Aprianti Sonia Sonia, Sonia Wigamas Rania Aliya Yuli Antina Aryani Yuli Antina Aryani, Yuli Antina Yuliana Sari Yuliana Sari Yusmita, Neni