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All Journal Jurnal Media Wahana Ekonomika Martabe : Jurnal Pengabdian Kepada Masyarakat EQIEN - JURNAL EKONOMI DAN BISNIS BALANCE Jurnal Akuntansi dan Bisnis Forum Bisnis dan Kewirausahaan Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Handayani, Mella
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, DAN JABATAN FUNGSIONAL AUDITOR TERHADAP KOMITMEN ORGANISASI DAN DAMPAKNYATERHADAP KINERJA AUDITOR INTERNAL (Studi pada BPKP dan Inspektorat Sumatera Selatan) Handayani, Mella
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i1.1817

Abstract

This study examines the influence of organizational commitment, organizational culture, leadership style, functional position on performance of auditors.. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 98 government auditors who work at Inspectorate of South Sumatra Province and BPKP representative of South Sumatra. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of  organizational culture, leadership style, functional position on performance of auditors. Futhermore, it was found that there were no significant influence on organizational culture, leadership style, functional position on performance of auditors with organizational commitment as antecedent
PENYULUHAN BERWIRAUSAHA DAN AKUNTANSI DASAR UMKM KEPADA MASYARAKAT DI KELURAHAN PAYARAMAN TIMUR Gumulya Sonny Marcel Kusuma; Mella Handayani; Mia Kusumawaty; Kurnia Krisna Hari
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 8 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i8.2867-2871

Abstract

Masyarakat memerlukan ide kreatif dan inovatif dalam berwirausaha. Kelurahan Payaraman Timur merupakan kelurahan yang memiliki potensi untuk berkembang, diantaranya adalah pengembangan produk dari karet dan nanas. Pengembangan usaha ini perlu diiringi dengan system pencatatan yang baik, yaitu pencatatan akuntansi dasar UMKM. Pemahaman akan pencatatan yang baik, akan membantu masyarakat menganalisis dan memahami kondisi kesehatan dari segi keuangan usahanya. Tim melakukan penyuluhan dengan membagi menjadi 3 tahapan, yaitu wawasan wirausaha, teori akuntansi, pelatihan pencatatan akuntansi. Tahapan ini akan membantu masyarakat dalam mengembangkan usahanya serta dapat mengontrol dan menganalisis kondisi keuangan usahanya
PENGARUH KOMPLEKSITAS TUGAS AUDITOR, KOMPETENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERBANKAN BUMN DI KOTA PALEMBANG) Bela Rahmadani; Nina Sabrina; Mella Handayani; Welly Welly; Rosalina Ghazali
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.952

Abstract

This study aims to determine the effect of the complexity of the auditor’s task, competence and experience of auditors on audit quality in BUMN banking in the city of Palembang. The type of research used is associative research. The location of the research is on BUMN banking in the city of Palembang. The data used in this study is primary data. The data collection methods used in this study were interviews and questionnaires. The data analysis technique used in this study was descriptive statistics, classical assumption tests and hypothesis testing assisted by the Statistical Program for Special Sciences (SPSS). The results of this study indicate that the complexity of the auditor’s task and competence has no effect on audit quality in BUMN banking in the city of Palembang.
PENGARUH INDEPENDENSI DAN PROFESIOANALISME AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS PADA BANK PERKREDITAN RAKYAT DI KOTA PALEMBANG) Mella Handayani
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.993

Abstract

This study aims to examine the effect of auditor independence and professionalism on audit quality at Rural Banks in Palembang City. This research is a quantitative model, and the data analyzed is multiple linear regression. Data collection techniques were carried out through the distribution of questionnaires and interviews. The statistical method uses validity test, reliability test, classical assumption test and multiple linear regression analysis test using SPSS 25. The results of the study together with independence and professionalism of auditors have a significant effect on audit quality. Partially, it shows that independence has an effect on audit quality. Professionalism has an effect on audit quality.Keywords: Independence, Auditor Professionalism, Audit Quality
Pengaruh Pemahaman Dan Sanksi Pajak Terhadap Kepatuh an Wajib Pajak UMKM Dengan Pelayanan Fiskus Sebagai Variabel Moderasi Gumulya Sonny Marcel Kusuma; Mia Kusumawaty; Mella Handayani; Kurnia Krisna Hari
Jurnal Media Wahana Ekonomika Vol. 20 No. 1 (2023): Jurnal Media Wahana Ekonomika, April 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i1.11221

Abstract

ABSTRAK   Penelitian ini meneliti pengaruh pemahaman dan sanksi pajak terhadap kepatuhan WP. Variabel moderasi penelitian ini yaitu pelayanan fiskus. Penelitian menggunakan Pengumpulan sampel simple random sampling. Sampel penelitian didapatkan sebanyak 98 responden UMKM Ilir Timur Palembang. Analisis data memakai Structural Equation Model-Partial Least Square. Hasil penelitian menunjukkan bahwa sanksi pajak berpengaruh positif signifikan terhadap kepatuhan WP. Hasil lain menunjukkan pemahaman pajak tidak berpengaruh signifikan terhadap kepatuhan WP, pelayanan fiskus tidak memoderasi pemahaman pajak dan sanksi pajak   Kata Kunci: Pemahaman Pajak, Sanksi Pajak, Kepatuhan WP, Pelayanan Fiskus   . ABSTRACT   This research analyzes the effect of understanding and tax sanctions on taxpayer compliance. The moderating variable in this study is the tax administration service. The study used simple random sampling to collect samples. The research sample was obtained by 98 respondents from SME Ilir Timur Palembang. Analsys of research data using Structural Equation Model-Partial Least Square. The results of the study show that tax sanctions have a significant positive effect on taxpayer compliance. Other results show that tax understanding has no significant effect on taxpayer compliance, the tax authorities do not moderate tax understanding and tax sanctions  Keywords: Tax Understanding, Tax Sanction, Taxpayer Complience, Fiscus Service
Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Mella Handayani
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 13 No 1 (2023): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v13i1.6045

Abstract

This Study aims to determine the effect of the fraud triangle on fraudulent financial statement incompanies listed on the IDX for the 2017-2020 period. The independet variables in the fraud trianngle consist ofpressure(financial target), which is proxied by ROA, opportunity(ineffective monitoring) is proxied by BDOUT, andrationalization is proxied by TATA. The dependent variable in this study is financial statement fraud which isproxied using the Altman Z-Score. The object of this research is an state-owned enterprises company listed on theindonesia stock exchange. The approach used in this research is associative. The data used in this research issecondary data. The technique used in collecting data in this tudy uses documents that can support the research.The analysis technique used in this syudy uses descriptive statistics, classical assumption test, coefficientofdetermination, hypothesis testing, and analisys multiple linear regression. The results in this study simultaneouslyfinancial targets, ineffective monitoring, and rationalization have a significant effect on financial statement fraud.The results of the partial test conducted by financial targets and rationalization have no effect on financialstatement fraud, while ineffective monitoring have a significant effect on financial statement fraud.
PENGARUH LOKUS KENDALI, KOMITMEN ORGANISASI DAN KINERJA TERHADAP PENERIMAAN DISFUNGSIONAL AUDIT Kusuma, Gumulya Sonny Marcel; Handayani, Mella
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.7694

Abstract

This research aims to determine the influence of the variables locus of control, organizational commitment, and performance on the acceptance of dysfunctional audits. Researchers used convenience sampling to determine respondents for the sample. The sample collected was 41 government auditors who worked at the BPKP Office of South Sumatra Province. The analysis in this research includes respondent characteristics, descriptive statistics and SEM-PLS analysis. The test results show that there is a significant influence between locus of control on organizational commitment, organizational commitment on performance, and organizational commitment on the acceptance of dysfunctional audits. The research results also show that there is no significant influence between locus of control on acceptance of dysfunctional audits, locus of control on performance, and performance on acceptance of dysfunctional audits.
Co-Authors Bela Rahmadani Gumulya Sonny Marcel Kusuma Kurnia Krisna Hari Kusuma, Gumulya Sonny Marcel Kusumawaty, Mia Nina Sabrina Rosalina Ghazali Welly Welly