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All Journal Teknika MBIA JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Majalah Ilmiah Manajemen PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Student Research Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Indra Satriawan

Politeknik Negeri Sriwijaya

Author-ID : 5422043

Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Articles

ANALISIS UNSUR-UNSUR SISTEM PENGENDALIAN INTERNAL ASET TETAP TERHADAP PENGAMANAN PELAPORAN ASET DAERAH PADA PEMERINTAH PROVINSI SUMATERA SELATAN M.Thoyib; Prima Fathur Rahman; Indra Satriawan
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 10 No 3 (2021): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

The purpose of this study was to analyze the effect of organizational structure, authorization system, recording procedures, healthy practices partially and simultaneously on the security of reporting regional assets in regional organizations of South Sumatra Province, as well as to fulfill one of the requirements in completing studies at the Sriwijaya State Polytechnic. The data used are primary data. The sample selection technique is purposive sampling. The sample of this study amounted to 80 respondents who occupied the positions of agency head, agency secretary, head of the budget department, head of accounting at regional organizations in South Sumatra Province. The data obtained were analyzed using descriptive analysis, classical assumption test, multiple regression analysis, coefficient of determination, and hypothesis testing with the help of SPSS software version 24. The results showed partially the organizational structure, authorization system, recording procedures, and healthy practices had a positive and significant impact on the security of regional asset reporting. Organizational structure , authorization systems, recording procedures and sound practices simultaneously have a significant effect on the security of regional asset reporting.

Pengaruh Rasio Keuangan Terhadap Return On Investment Perusahaan Di Bursa Efek Indonesia Nurhasanah; Darul Amri; Indra Satriawan; Firmansyah; M.Thoyib; Ari Densyah Ramadhan
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 11 No 2 (2022): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

The writing of this final report proposal aims to determine the factors that affect the return on investment in companies listed on the Indonesia Stock Exchange. The data used in this study is the financial statements of companies listed on the Indonesia Stock Exchange in the consumer goods industry sector. The sample used was 80 samples consisting of cross section data in the form of 20 companies and time series data for 4 years of financial statements starting from 2018 to 2021. This type of research used quantitative research. Data collection techniques using documentation studies. The analysis used is multiple linear regression analysis, t test, f test and R2 test using the SPSS application. The results of the t test show that the current ratio has no positive and significant effect with a significant value of 0.648, which is greater than 0.05. The Debt To Asset Ratio has a negative and significant effect with a significance value of 0.001 less than 0.05. Total Asset Turnover has a positive and significant effect with a significant level of 0.012 which is smaller than 0.05. The results of the F test analysis show a significant value of 0.000 which is smaller than 0.05, thus indicating that there is an influence between Current Ratio, Debt To Total Assets, Total Asset Turnover on Return On Investment simultaneously. The results of the R2 analysis showed a value of 0.243 or 24.3%.

Aplikasi Pengolahan Data Peserta Penerima Upah (PU) Pada BPJS Ketenagakerjaan Cabang Palembang Henny Madora; Yusniarti Yusniarti; Ida Wahyuningrum; Indra Satriawan; Windi Sastiti
TEKNIKA Vol. 17 No. 1 (2023): Teknika Januari - Juni 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7955901

Penggunaan teknologi dalam kehidupan sehari-hari membuat semua aktivitas membutuhkan perangkat yang mendukung keberlangsungan proses kerja, dukungan penerapan digitalisasi sangat membantu meningkatkan etos kerja di berbagai lini dan memberikan efisiensi dan efektifitas yang sangat tinggi, Salah satu tempat yang membutuhkan perkembangan sistem tersebut yakni pada BPJS ketenaga kerjaan cabang Palembang. Dalam mengolah data dokumen bukti kepesertaan peserta penerima upah (PU). Sistem informasi yang digunakan untuk masalah dalam proses pengolahan data dokumen bukti kepesertaan dilakukan dengan cara manual mengumpulkan tanda terima cetak dokumen, bukti kepesertaan yang telah ditanda tangan dan selanjutnya diinput kedalam excel untuk pelaporan selanjutnya petugas admnistrasi peserta (PAP) melakukan pengecekan ulang berkas, tanda terima dan cetak dokumen. Dari pemasalahan tersebut peneliti menggunakan metode pengembangan perangkat lunak waterfall. Aplikasi ini dibangun terdapat desain login, halaman dashboard, menu kartu, menu tanda terima, dan desain log out. Diharapkan dengan menggunakan website ini dapat mempermudah petugas dalam mengolah data.

Analisis Tingkat Kesehatan Koperasi Simpan Pinjam Pada Pusat Koperasi Kartika Sriwijaya Anisa Nur Fadillah; Indra Satriawan; Eka Jumarni Fithri
Student Research Journal Vol. 1 No. 5 (2023): Oktober : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i5.624

The mission of this final report is to assess the health level of the Kartika Sriwijaya Cooperative Center, with reference to the Guidelines for Assessing the Health of Savings and Loan Cooperatives and Savings and Loan Cooperative Units as stipulated in Deputy Deputy for Supervision Regulation of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 06/Per/Dep.6/IV/2016. The data collection methods employed in this report include interview techniques and document collection. The data used consist of primary data obtained through interviews and secondary data taken from the financial reports of Kartika Sriwijaya Cooperative Center, including the Balance Sheet and Income Statement. The analysis results indicate that overall, the health level of the Kartika Sriwijaya Cooperative Center during the period 2020-2022 is categorized as "Sufficiently Healthy," with an average score of 69.78. In 2020-2021, the cooperative was in the "Under Supervision" category with a total score of approximately 65.45. However, in 2022, there was an improvement, leading the cooperative to achieve the "Sufficiently Healthy" predicate with a total score of 78.45.

Determinasi Kualitas Layanan, Prosedur Layanan, Lingkungan Kerja dan Implementasi Kebijakan Terhadap Kepuasan Masyarakat pada Samsat Kota Palembang Sumatera Selatan M. Thoyib; Indra Satriawan; Farida Husin; Tutik Pebrianti; Satria P.
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Efforts to support the provision of fast public services, for that we need a government system that supports the creation of quality public service delivery. This research was conducted to determine the factors that determine and influence community satisfaction in Palembang City samsat. The factors studied were the influence of service quality, service procedures, work environment, and policy implementation on community satisfaction partially and simultaneously. This research was collected by sampling techniques using purposive sampling which is part of nonprobability sampling with the help of research instruments in the form of 124 sheets / respondents which were distributed directly to the SAMSAT Office of Palembang City aimed directly at the people in the office. in this study analyzed using multiple linear regression models with the help of SPSS version 22.0 software. The results are estimated to have the effect of independent variables on dependents both partially and simultaneously. The dominant coefficient of influence on satisfaction is Policy Implementation of 0.288 and the lowest is the service procedure of 0.181. The independent variable can explain 48% (R2, RSquare) and the remaining 52% is influenced by other factors not included in this study.

Pengaruh Sistem Akuntansi Keuangan Daerah, Akuntabilitas dan Penerapan SIPD terhadap Kualitas Laporan Keuangan pada Organisasi Perangkat Daerah di Kota Palembang Nabila Aprilia; Indra Satriawan; Yevi Dwitayanti
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1050

Tujuan dilakukannya penelitian ini adalah untuk mengalisis pengaruh SAKD, akuntabilitas, dan penerapan SIPD terhadap kualitas laporan keuangan. Metode penelitian yang digunakan adalah kuantitatif. Subyek penelitian berupa 32 OPD di Kota Palembang. Populasi sebanyak 92 pegawai dengan pengambilan sampel dengan menggunakan purposive sampling. Metode pengumpulan data penelitian ini berasal dari data primer. SPSS Versi 26 mer\upakan sebuah perangkat lunak statistik yang digunakan untuk pengujian analisis data yang bisa berkontribusi terhadap hasil yang akurat dalam menguji hipotesis antar variabel . Beberapa simpulan yang dapat diambil dari penelitian ini adalah SAKD memiliki pengaruh positif terhadap kualitas laporan keuangan, akuntabilitas berpengaruh positif terhadap kualitas laporan keuangan, sementara itu penerapan SIPD memiliki pengaruh negatif terhadap kualitas laporan keuangan.

Pengaruh Integritas, Independensi dan Kompetensi Auditor Inspektorat Provinsi Sumatera Selatan Dalam Mendeteksi Fraud Fharadhiba Fharadhiba; Siska Aprianti; Indra Satriawan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5363

This study aims to examine the impact of auditor independence, competence, and integrity on the Inspectorate of South Sumatra Province's capacity to identify fraud. In Indonesia, fraud especially corruption is a major issue that causes large financial losses as well as a decline in public confidence. 57 auditors and Regional Government Supervisors (PPUPD) were given questionnaires to complete in order to gather primary data for this study, which employs a quantitative approach using the Explanatory Research technique. Using SPSS version 29 software, multiple linear regression tests and traditional assumption tests were used to analyze the data. The findings indicate that while independence and competence have a favorable and substantial impact on fraud detection, integrity has no discernible effect on these skills. On the other hand, fraud detection capacities are significantly impacted by all three factors (competence, independence, and integrity) at the same time. By enhancing auditor independence and competency, these findings should give the Inspectorate of South Sumatra Province important insights on how to improve internal supervision efficacy.

Dampak Perubahan Anggaran, Fiscal Stress, dan SiLPA terhadap Penyerapan Anggaran Pemerintah Daerah: Studi pada Kabupaten/Kota di Sumatera Selatan Marselita Jayenchi; Maria Maria; Indra Satriawan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5765

This study aims to analyze the influence of Budget Changes, Fiscal Stress, and SiLPA on Budget Absorption in Regency/City Governments in South Sumatra Province in 2019-2023. The population in this study is all Regional Governments consisting of 13 Regencies and 4 Cities in South Sumatra Province using the saturated sampling technique method. The data used in this study is secondary data in a time series format sourced from the official website of the Audit Board of the Republic of Indonesia with an observation year of 5 years. The data analysis methods used in this study are descriptive statistics and multiple linear regression. Based on the results of data processing through the EViews 12 for Windows software that has been analyzed, it is concluded that the variables of Budget Change, Fiscal Stress, and SiLPA have a positive and significant effect on Budget Absorption in Regency/City Governments in South Sumatra Province.

Penelitian Determinan Tindak Pencegahan Fraud Pengelolaan Dana Desa di Kecamatan Penukal Utara Kabupaten PALI Agnes Rafiva Nanda Utami; Maria; Indra Satriawan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (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.v7i1.4570

This study aims to determine the Determinants of Fraud Prevention in Village Fund Management in North Penukal District, PALI Regency. The population in this study were 13 villages in North Penukal District, Penukal Abab Lematang Ilir Regency. The data collection technique used a questionnaire with respondents Village officials consist of the Village Financial Management Power Holder (PKPKD) is the village head, while the Village Financial Management Implementers (PPKD) are the village secretary, village treasurer, administrative and general head, planning head, government head, welfare head and service head. Based on the results of the study, the competence of village officials, internal control system, whistleblowing system and organizational commitment partially and simultaneously have a positive and significant effect on preventing fraud in village fund management. The Adjusted R Square value is 0.371, which means that the competence of village officials, internal control systems, whistleblowing systems and organizational commitment have an effect of 37.1% on preventing fraud in village fund management.

Co-Authors Agnes Rafiva Nanda Utami Anisa Nur Fadillah Ari Densyah Ramadhan Darul Amri Eka Jumarni Fithri Fharadhiba Fharadhiba Firmansyah Henny Madora Husin, Farida Ida Wahyuningrum M. Thoyib M.Thoyib Maria Marselita Jayenchi Nabila Aprilia Nurhasanah NURHASANAH & MARIA Prima Fathur Rahman Satria P. SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Tutik Pebrianti Windi Sastiti Yevi Dwitayanti Yusniarti Yusniarti

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