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All Journal Journal of Accounting and Investment Resona : Jurnal Ilmiah Pengabdian Masyarakat Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) Governors JRAP (Jurnal Riset Akuntansi dan Perpajakan) EJOIN : Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Pena Dimas: Jurnal Pengabdian Masyarakat Basic and Applied Accounting Research Journal JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Indonesian Journal of Community Empowerment EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Mellani Yuliastina
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Analysis of Village Fund Management in Juuh Village, Tebing Tinggi District, Balangan Regency Ridhawati, Rakhmi; Putri , Winda Agusntina; Nurhayati , Netty Nurhayati; Yuliastina, Mellani
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.2180

Abstract

This study aims to analyze on how the Management of Village Fund in Juuh Village, Tebing Tinggi Subdistrict, Balangan Regency in 2019 according to Permendagri No. 20 of 2018. Village Funds are one of the government accountability to increase the development in rural area. The source of Village Fund is from State Budget Revenue and Expenditures which allocated for Transferred village through Budget Income and District Area Spending and used for maintaining governance finance, development on executin, community construction, and society empowerment. This study was held in Juuh Village, Tebing Tinggi Subdistrict, Balangan Regency. This study uses qualitative method with techniques for data collection as interview, observation, and documentation. Informants on this research consist of the Head of Juuh Village and its apparatus with the total of seven people. The results study shows that there are corresponding with Permendagri No. 8 of 2018 concerning Management Village Finance at implementation and administration level. Meanwhile at planning, reporting, and accountability level there is no corresponding with Permendagri No. 20 of 2018 concerning Village Financial Management.
How Good Corporate Governance, Financial Performance and External Factors Influence Company Value Kurniaty; Yuliastina, Mellani; Nurhayati, Netty; Lesmanawati, Dewi
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3697

Abstract

The purpose of this study is to examine and explain the effect of good corporate governance on company value, the effect of financial performance on company value, and the influence of external factors on company value. In addition, many previous studies explored good corporate governance using ownership structure indicators, and this study also aims to reexamine the theory that has been used The model used in data analysis in this study is the PLS model by going through four stages of testing, namely individual item reliability, internal consistency reliability, average variance extracted, and discriminant validity. The results of the study show that: 1) Good Corporate Governance has a significant effect on Corporate Value; 2) Financial Performance does not have a significant effect on Company Value; 3) External Factors do not have a significant effect on Company Value. The resulting Termination Test (R2) was 29.3%, meaning that the contribution of the influence of Good Corporate Governance, Financial Performance, and External Factors variables on Company Value was 29.3% including moderate categories, while the remaining 70.7% was influenced by other variables that were not included in this model.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG Yuliastina, Mellani; Rahmah, Siti Aulia Nur; Nor, Wahyudin; Lesmanawati, Dewi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 2 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v11i2.262

Abstract

The intense competition within the capital market has prompted companies going public to enhance the caliber of their financial statements and hasten the release of audited financial reports. The purpose of this research is to evaluate and scrutinize the influence of factors such as audit tenure, corporate governance as measured by the presence of an independent board of commissioners, institutional ownership and managerial ownership, financial hardship, and audit capacity pressure on the delay of audit reports. The research population is comprised of infrastructure, utility, and transportation companies that were registered on the IDX during 2016-2019. Employing purposive sampling techniques, a sample of 21 companies was selected. The outcomes of the research indicate that audit tenure, institutional ownership, and financial difficulty have an impact on the delay of audit reports, while the existence of independent commissioners, managerial ownership, and audit capacity pressure do not have any effect on the delay of audit reports.
DETERMINAN FRAUD PREVENTION PADA PEMERINTAHAN DESA DI KABUPATEN BANJAR Elva Rahmawati; sarwani sarwani; Rasidah Rasidah; Mellani Yuliastina
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.129-152

Abstract

ABSTRACT This study aims to examine the influence of variable competence of personnel, internal control systems, control of conflict of interest, morality, accountability, law enforcement and suitability of compensation for prevention of fraud in village financial management. This study uses the questionnaire survey, the number of samples used by 164 villages in Banjar Regency, where each village was taken 3 village fund managers, namely the village head, village secretary and financial staff, totaling 492 people. Analysis of data using multiple linear regression. The results showed that the competence of personnel, internal control systems, conflict of interest control, morality, accountability, and suitability of compensation significant affect on the fraud prevention in village financial management. Meanwhile law enforcement does not have a significant effect on the fraud prevention in village financial management.Keyword: Fraud Prevention, Village Fund, Fraud  ABSTRAK  Tujuan penelitian ini untuk menguji pengaruh variabel kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, penegakan hukum dan kesesuaian kompensasi terhadap pencegahan fraud dalam pengelolaan keuangan desa. Penelitian ini dilakukan dengan menyebarkan kuesioner, jumlah sampel yang digunakan 164 Desa di Kabupaten Banjar, dimana masing-masing desa diambil 3 orang pengelola dana desa yaitu kepala desa, sekretaris desa dan kaur keuangan, sehingga berjumlah 492 orang. Analisis Data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, dan kesesuaian kompensasi berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa. Sementara itu penegakan hukum tidak berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa.Kata Kunci: Pencegahan Fraud, Dana Desa, Fraud
ANALISIS KONTRIBUSI PENDAPATAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN Yamin, Irfan; Yuliastina, Mellani; Fatimah, Fatimah
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.559

Abstract

The primary objective of this research is to examine the role that parking taxes play in the Regional Original Revenue of Banjarmasin City. From 2019 to 2023, this research used data from Banjarmasin City's parking tax revenue realizations and Regional Original Revenue. Descriptive data analysis is the method used for analyzing the data. According to the study's findings, the variable of parking tax income is positively and significantly related to Regional Original income Banjarmasin City. The increase in the Regional Original income Banjarmasin City is directly proportional to the increase in the parking tax income. Throughout the study period, parking taxes contributed an average of 1,91% of Regional Original Revenue in Banjarmasin City.
PENDAMPINGAN MANAJEMEN KEUANGAN DAN PENCATATAN AKUNTANSI PT AIR MINUM SANGGAM BALANGAN Kadir, Kadir; Yuliastina, Mellani; Stiadi, Doni; Nordiansyah, Muhammad; Haryanto, Haryanto; Yusnita, Yusnita
MAJU : Indonesian Journal of Community Empowerment Vol. 1 No. 3 (2024): MAJU : Indonesian Journal of Community Empowerment, Mei 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/7mj8k639

Abstract

The development and desirability of a business and economic activity is highly dependent on effective financial management, which aims to maximize the value of research through strategic decision making. The transformation of PT Air Minum Sanggam Balangan from a Regionally Owned Enterprise (BUMD) to a limited liability company in 2023 through Balangan Regency Regional Regulation (PERDA) Number 1 of 2023 has brought significant changes to the company's operations and financial management. As companies navigate this transition, providing a comprehensive understanding of financial management and accounting practices will be critical to ensuring long-term desirability and success. Activities are carried out in three stages, namely initial survey, implementation and evaluation. This service takes a consultative and collaborative learning approach. The evaluation results after partner activities receive assistance, partners are able to understand and make better financial planning, manage cash more effectively, analyze financial performance, choose the right investment, manage loans and debts, manage assets and depreciation, and manage better financial risks.
MITIGASI SENGKETA ASET WAKAF MASJID MELALUI TATA KELOLA ASET YANG AKUNTABEL Muhammad Hudaya; Wahyudin Nor; Muhammad Nordiansyah; Lili Safrida; Mellani Yuliastina; Hasnun Nida Qurrotul Aina; Silva Silva
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 8, No 1 (2024): June
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v8i1.1872

Abstract

Masjid tidak terbatas sebagai tempat ibadah atau ritual keagamaan, akan tetapi menjadi pusat peradaban dan pemberdayaan umat Islam. Masjid juga sebagai organisasi yang menghimpun dana dari publik serta mengelola aset untuk kepentingan keagamaan. Akuntabilitas dalam pengelolaan sumber daya yang dipercayakan semakin dituntut. Di samping itu terdapat fenomena berupa terjadinya sengketa aset wakaf masjid di beberapa tempat. Hal ini membuat pengurus masjid harus semakin memahami akan pentingnya pengelolaan atau manajemen aset terhadap masjid yang dikelola.Pengabdian kepada masyarakat ini dilakukan untuk meningkatkan kemampuan pengurus masjid dalam mengelola asetnya, agar dapat memitigasi sengketa aset masjid, khususnya apabila terdapat aset masjid berupa wakaf sebagaimana telah terjadi sengketa di beberapa tempat di Indonesia.Target luaran kegiatan ini adalah meningkatkan pencapaian pengetahuan, keterampilan dan kompetensi pengurus masjid di Kota Banjarmasin dalam mengelola atau manajemen aset. Kegiatan ini diawali dengan survei pendahuluan dan pelatihan akan dilakukan dengan pendekatan ceramah, tutorial dan diskusi seputar akuntansi dan manajemen aset untuk mengetahui pencapaian pengetahuan dan kompetensi peserta pelatihan. Program ini berjalan dengan lancar target yang di rancang telah tercapai dengan meningkatnya literasi para pengurus/takmir masjid.
PENGEMBANGAN APLIKASI INFORMASI DALAM MEMBANTU PEMASARAN DIGITAL PRODUKSI OLAHAN JAMUR TIRAM DAN JERUK DESA DANDA JAYA, KECAMATAN RANTAU BADAUH, KABUPATEN BARITO KUALA, PROVINSI KALIMANTAN SELATAN Amalia, Wia Rizqi; Yuliastina, Mellani; Alfian; Simanjuntak, Pascha Patricia; Anugerahni, Ina Idealina Putri; Paramitha, Haeningtya Salsabila
EJOIN : Jurnal Pengabdian Masyarakat Vol. 2 No. 6 (2024): EJOIN : Jurnal Pengabdian Masyarakat, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ejoin.v2i6.2954

Abstract

This activity aims to develop and implement an information application that can strengthen digital marketing strategies for oyster mushroom and citrus processed products for farmers in Danda Jaya Village, Rantau Badauh Sub-District, Barito Kuala Regency, South Kalimantan Province. Based on the initial survey and interview to the farmers, an information application was built that offers informative content, product promotion, and direct interaction with consumers through various features such as product information, recipes, and online ordering services. The implementation of this application is expected to increase visibility and consumer engagement, as well as expand the market reach for processed oyster mushroom and citrus products. Evaluation of application effectiveness is carried out through monitoring digital marketing performance, analyzing user data, and feedback from application users. It is hoped that the results of this activity can contribute to the development of digital marketing strategies for the food industry, especially in increasing market penetration and strengthening sales of processed oyster mushroom and orange products so that they can contribute to improving the economic welfare of the surrounding community.
Penguatan Kinerja Pemerintah Daerah Melalui Kejelasan Sasaran Anggaran, Akuntabilitas, dan Transparansi Yuliastina, Mellani; Maulida, Dara Andanti; Amalia, Wia Rizqi; Alfian, Alfian
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.22631

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menguji secara empiris pengaruh kejelasan sasaran anggaran, akuntabilitas, dan transparansi pengelolaan keuangan terhadap kinerja pemerintah daerah di Kabupaten Barito Kuala.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui kuesioner ber-skala Likert. Sampel penelitian terdiri dari 44 SKPD di lingkungan Pemerintah Kabupaten Barito Kuala yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS versi 25.Temuan: Hasil penelitian menunjukkan bahwa kejelasan sasaran anggaran dan akuntabilitas berpengaruh positif signifikan terhadap kinerja pemerintah daerah. Sebaliknya, transparansi pengelolaan keuangan tidak berpengaruh signifikan terhadap kinerja pemerintah daerah.Kebaruan: Penelitian ini memberikan kontribusi dengan menyoroti konteks spesifik Kabupaten Barito Kuala yang memiliki karakteristik ekonomi non-pertambangan. Penggabungan ketiga variabel ke dalam satu model penelitian memberikan wawasan baru terkait determinan kinerja pemerintah daerah dalam konteks lokal yang belum banyak dieksplorasi.Implikasi: Studi ini memperkaya literatur akuntansi sektor publik dengan memberikan pemahaman lebih dalam mengenai pentingnya kejelasan sasaran anggaran dan akuntabilitas dalam meningkatkan kinerja pemerintah daerah, serta menjadi rujukan bagi pembuat kebijakan daerah dalam pengelolaan keuangan publik.Objective: This study aims to empirically examine the influence of budget goal clarity, accountability, and financial management transparency on the performance of the regional government in Barito Kuala Regency.Methodology: A quantitative approach was employed, utilizing primary data collected through a Likert-scale questionnaire. The sample consisted of 44 local government work units (SKPD) selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS version 25.Findings: The findings reveal that budget goal clarity and accountability have a significant positive effect on regional government performance, whereas financial management transparency does not significantly influence performance.Originality/Value: This study contributes by focusing on the unique context of Barito Kuala Regency, a region with a non-mining-based economy. The integration of the three variables into a single empirical model offers fresh insights into the key factors affecting regional government performance in underexplored local settings.Implications: The study enriches the public sector accounting literature by providing evidence on how budget goal clarity and accountability enhance regional government performance. The findings also offer practical implications for policymakers in improving public financial management at the local level.
Understanding Motor Vehicle Taxpayer Compliance: Determinants and the Moderating Role of Tax Socialization Program Safrida, Lili; Dzikri , Muhammad; Yuliastina, Mellani
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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

Abstract

Tax revenue is a major component of national income, essential for funding development and improving public welfare. However, compliance with tax obligations, especially motor vehicle taxes, is often suboptimal. Purpose: This study investigates the determinants of motor vehicle taxpayer compliance—specifically taxpayer awareness, tax knowledge, public service accountability, and tax sanctions—and examines the moderating role of tax socialization programs. Methods: The research was conducted at the Banjarmasin II Samsat Office using a quantitative approach. Data were analyzed using multiple linear regression to test the direct effects of the independent variables on compliance, and moderated regression analysis to evaluate the moderating effect of tax socialization. Results: The results indicate that taxpayer awareness, tax knowledge, public service accountability, and tax sanctions have a significant direct effect on tax compliance. However, tax socialization does not moderate the influence of awareness, knowledge, or sanctions. Notably, tax socialization significantly moderates the effect of public service accountability on taxpayer compliance. Conclusion:Both internal and external factors influence taxpayer behavior. Tax socialization is particularly effective when paired with improvements in public service accountability. These findings offer practical insights for tax authorities aiming to enhance compliance through targeted outreach and service improvements.
Co-Authors Afritriani, Mega Alfian Alfian Alfian Alfian Alfian Alfian Alfian Misran Anugerahni, Ina Idealina Putri Asti Rahmatika Innaya Basyirah Ainun Dessy Maulina Dewi Lesmanawati Doni Stiadi Dzikri , Muhammad Elva Rahmawati Farida Isroani fatimah Fatimah Haeningtya Salsabila Paramitha Haryanto Haryanto Hasnun Nida Qurrotul Aina Hudaya, Muhammad Ina Idealina Putri Anugerahni Isnawati Isnawati Jadidah Jadidah Kadir Kadir Khumaira Maulidya Az Zahra Kurniaty Lesmanawati, Dewi Lili Safrida M.Hafiz Sugiarto Maulida, Dara Andanti Mega Andani Meina Wulansari Yusniar Monica Rahardian Ary Helmina Muhammad Hudaya Muhammad Yasin Netty Nurhayati Nordiansyah, Muhammad Nurhayati, Netty Paramitha, Haeningtya Salsabila Pascha Patricia Simanjuntak Putri , Winda Agusntina Rahmah, Siti Aulia Nur Rakhmi Ridhawati Rano Wijaya Rasidah Rasidah Rasidah Rasidah Ridhawati, Rakhmi Ristiana, Nadia Chantika ruslinda agustina Saipudin Salma Hapijah sarwani sarwani Selvia Ramadhanti Silva Silva Simanjuntak, Pascha Patricia Soedjatmiko Soedjatmiko Suhaili, Achmad Ulfa Puspa Wanti Widodo Wahyudin Nor Wia Rizqi Amalia Yamin, Irfan YUSNITA YUSNITA