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All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi dan Keuangan Bussman Journal : Indonesian Journal of Business and Management Majalah Ilmiah Manajemen Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Riza Wahyudi
Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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ANALISIS EFISIENSI, EFEKTIVITAS, KONTRIBUSI, PERTUMBUHAN PENERIMAAN REALISASI, DAN PERTUMBUHAN WAJIB PAJAK BUMI DAN BANGUNAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG M. Thoyib; Bainil Yulina; M. Reynaldi Dwi Saputra; Riza Wahyudi; Darul Amri
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 10 No 2 (2021): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.14 KB) | DOI: 10.58437/mim.v10i2.65

Abstract

This study was conducted to determine the factors that influence the receipt of the Rural and Urban Land and Building Tax (PBB-P2) on Regional Original Income in Palembang City. The factors studied are efficiency, effectiveness, contribution, growth of realized revenue, and growth of taxpayers partially and simultaneously. The sampling used in this study is the Saturated Sampling Technique method using secondary data from the Regional Government Financial Reports (LKPD) audited by the BPK and Land and Building Tax Realization Reports which are analyzed using multiple regression analysis with the help of Statistical Product Software for the Service Solution (SPSS) version 26 for windows. As a result, it is estimated that there is an effect of the independent variable on the dependent both partially and simultaneously. The coefficient with the highest effect on PAD is efficiency of 0.932 and the coefficient with the lowest effect is the revenue growth rate of 0.219. As much as 72.1% can be explained by independent variables and the remaining 27.9% is influenced by other factors not explained in this study.
PENYAJIAN LAPORAN KEUANGAN, KOMPETENSI APARATUR PEMERINTAH, DAN PENGELOLAAN KEUANGAN DAERAH Maria Maria; Zulkifli Zulkifli; Riza Wahyudi; Amira Fairuzdita
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

Abstract

This study aimed to know the influence of financial statement presentation and competency of regional government apparatus in South Sumatera province (Indonesia), both simultaneously and partially toward the financial management accountability. The research method used in this study was explanatory research with 59 respondents at regional financial and asset management agency. The analysis unit of government officials was divided into budgeting department, treasury department, accounting department, and management of regional property department. Data analysis was performed by using multiple regression. The result of study showed that financial statement presentation and competency of regional government apparatus gave 78,7% effect on financial management accountability. Partially, competency of regional government apparatus accessibility on financial management accountability gave bigger contribution compared to financial statement presentation.
PENGARUH BELANJA MODAL, BELANJA BARANG DAN JASA, DAN BELANJA TAK TERDUGA TERHADAP PENYERAPAN ANGGARAN PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Desir Rohma Dyna; Nelly Masnila; Riza Wahyudi
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 2 (2023): Bussman Journal | Mei - Agustus 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i2.164

Abstract

The purpose of this research is to find out the effect of capital expenditures, good and services expenditures, and unexpected expenditures on budget absorption at the government of the district/city in South Sumatera Province. The population in this research are all district/cities in South Sumatera Province which is includes 17 district/cities with saturated sampling, the population were used as sample so the sample of this research was 17 district/cities in South Sumatera. The data used in this research is secondary data obtained from the website of the Audit Board of Republik Indonesia with an observation year of 5 years. The analysis data method used in this research was multiple regression analysis method. Based on the results of data processing through the IBM SPSS Statistic Software that had been analyzed, it is concluded that the capital expenditures, good and services expenditures affect budget absorption and unexpected expenditures did not affect budget absorption at the Government of the District/City in South Sumatera Province
The Influence of Audit Findings, Follow-Up on Recommendations, and Adequacy of Financial Statement Disclosures on Audit Opinions of Regencies and Cities in Lampung Province Mutiara Zuryatina; Anggeraini Oktarida; Riza Wahyudi
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.23422

Abstract

Examine the influence of audit findings, follow-up actions on audit recommendations, and the adequacy of financial statement disclosures on audit opinions of local government financial statements in Lampung Province from 2019–2023 are the aims of this research. A quantitative approach is adopted by this study, using secondary data from the official website, www.bpk.go.id. The entire population was sampled using a saturated sampling technique with a total of 75 samples in the form of LKPD from districts/cities in Lampung Province taken from 15 entities. This study used SPSS version 26 to conduct a logistic regression analysis. Based on the results of the study, it was found that audit findings partially had a significant negative influence on audit opinions. On the other hand, follow-up on recommendations on audit results and the adequacy of financial statement disclosure did not significantly influence audit opinions. The results of the simultaneous test indicated that the variables Audit Findings, Follow-Up on Recommendations, and Adequacy of Financial Statement Disclosure collectively significantly influenced the Local Government Financial Statements (LKPD) of districts/cities in Lampung Province.
Analisis Pengendalian Biaya Operasional dalam Upaya Meningkatkan Efisiensi pada CV Diko Darmawan Dea Helmalia; Periansya; Riza Wahyudi; Edy Firza; Kurnia Widya Oktarini
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 3 (2026): 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/jpmabe.v4i3.12458

Abstract

Pengabdian ini bertujuan untuk menganalisis pengendalian biaya operasional dalam upaya meningkatkan efisiensi pada CV Diko Darmawan, perusahaan jasa perbengkelan dan pengecatan kendaraan di Palembang. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi langsung dari pemilik CV Diko Darmawan, mencakup periode Januari hingga Desember 2025. Berdasarkan data yang diperoleh, biaya operasional mengalami peningkatan konsisten dari Rp73.582.000 pada Januari menjadi Rp212.736.700 pada Desember 2025, dengan komponen terbesar adalah biaya spare part sebesar Rp728.282.837 dan biaya bahan sebesar Rp592.368.274. Analisis efisiensi dilakukan menggunakan rumus E = O/I × 100% (Wahyu & Agustina, 2020), diperoleh rata-rata rasio efisiensi sebesar 71,98% per tahun. Berdasarkan kriteria efisiensi, nilai tersebut berada pada rentang 50%–85% yang berarti kegiatan operasional CV Diko Darmawan dinyatakan efisien. Meskipun demikian, perusahaan masih perlu meningkatkan pengendalian biaya terutama pada komponen spare part dan bahan melalui manajemen stok yang lebih terstruktur dan penetapan standar penggunaan bahan. Kata Kunci: Pengendalian Biaya Operasional, Efisiensi, Akuntansi Manajemen
Co-Authors Amira Fairuzdita Anggeraini Oktarida Bainil Yulina Darul Amri Dea Helmalia Desir Rohma Dyna Edy Firza Kurnia Widya Oktarini M. Reynaldi Dwi Saputra M. Thoyib Mutiara Zuryatina Nelly Masnila NURHASANAH & MARIA Periansya Zulkifli Zulkifli