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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Multiparadigma Indonesian Journal of Pharmaceutical Science and Technology BAKI (Berkala Akuntansi dan Keuangan Indonesia) Akuisisi : Jurnal Akuntansi Jurnal Mirai Management International Journal of Artificial Intelligence Research Syntax Literate: Jurnal Ilmiah Indonesia SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI Lex Librum: Jurnal Ilmu Hukum Patria Artha Journal of Accounting Dan Financial Reporting JURNAL KESEHATAN PERINTIS YUME : Journal of Management Prosiding Semhavok Jurnal Equity MBIA AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Pendidikan dan Konseling Jurnal Bina Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Infotech: Journal of Technology Information Jurnal Kewarganegaraan Movere Journal International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Pengabdian kepada Masyarakat Bina Darma International Journal of Humanities Education and Social Sciences Journal of Lex Philosophy (JLP) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Paradoks : Jurnal Ilmu Ekonomi Jurnal Kesehatan Farmasi Jurnal Keuangan dan Bisnis Jurnal Cendekia Mengabdi Berinovasi dan Berkarya Jurnal Ilmiah Farmasi Simplisia Jurnal Manajemen dan Ekonomi Terapan JER Equity SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Lex Librum : Jurnal Ilmu Hukum
Verawaty Verawaty
Universitas Bina Darma
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Pengaruh Aksi Damai 212 Terhadap Abnormal Return Saham Pada Kelompok Indeks Saham LQ45 Verawaty Verawaty; Andrian Noviardy; Muhammad Salindra
MBIA Vol 17 No 1 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.293 KB) | DOI: 10.33557/mbia.v17i1.54

Abstract

Demonstration action 212 has had a negative impact on the movement of JCI, including the property sector. Based on the analysis of One-Sample t Test data, significant ifferences in mean abnormal returns before and during the events of peaceful action 212, and significant differences inmean abnormal returns after and during the events of peaceful action 212 could be interpreted that peaceful action events contained information about future benefits. Based on the analysis of Paired Sample t-Test data showed no significant difference between abnormal return of stock before and after the events of peaceful action 212. The absence of significant difference due to average abnormalreturn obtained by investors before the events of peace action 212 was greater than the average abnormal returns earned investors after the events of peaceful action 212.
Determinan Tingkat Kemandirian Keuangan Daerah pada kabupaten/Kota di Provinsi Sumatera Selatan Verawaty Verawaty; Septiani Fransisca; Richa Rahmawati
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.914 KB) | DOI: 10.33557/mbia.v16i1.59

Abstract

This research was aimed to test the effect of local own source revenue (PAD), general allocation fund, special allocation of fund, revenue-sharing fund, other legitimate income as the determinants to the level of local financial independence in South Sumatra. Data was obtained from the budget realization report from 2013-2014. Determination of samples was 17 local governments in South Sumatra. The data were secondary data obtained from Central Agency on Statistics (BPS). The results showed that PAD had significant positive effect on the level of local financial independence. The general allocation fund, revenue-sharing fund, and other legitimate income had significant negative effect on the level of local financial independence. The special allocation fund got the negative effect but not significant on the level of local financial independence.
Pengaruh Intellectual Capital, Earnings Management, Tax Avoidance Terhadap Nilai Perusahaan dengan GCG sebagai Pemoderasi Verawaty Verawaty; Citra Indah Merina; Setri Ayu Lastari
MBIA Vol 16 No 2 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.067 KB) | DOI: 10.33557/mbia.v16i2.66

Abstract

The purpose of this research was to know the influence of Intellectual Capital, Earnings Management, and Tax Avoidance to the company's value with Good Corporate Governance as the moderating variable in the banking company listed on the Indonesia Stock Exchange in 2015. This study used the quantitative approach. The data were obtained from the annual report of the banking company. After going through the stage of purposive sampling, the sample was 38 companies. Technique of data analysis used the classic assumption test and multiple linear analysis. The study results indicated that Intellectual Capital, Earnings Management and Tax Avoidance does not affect company's value. While the Intellectual Capital that was moderated by Good Corporate Governance had significant influence to company's value and Earnings Management that moderated by Good Corporate Governance did not influence company's value.
PENGARUH BPK, KARAKTERISTIK PEMERINTAH DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH DI INDONESIA Verawaty Verawaty
MBIA Vol 18 No 2 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.801 KB) | DOI: 10.33557/mbia.v18i2.428

Abstract

ABSTRACT This research was aimed to obtain empirical evidence about the influence of audit findings, follow-up to the results of recommendations and audit opinions on the level of local government corruption in Indonesia with the size of the government, capital expenditure and human development index as a control variable. The research sample was 30 provincial governments that met the criteria. The analysis technique was quantitative by using multiple linear regression. The results indicated that only follow-up recommendations had an influence on the level of corruption. The implication is that the regional government needs to be aware of violations of the laws and regulations during the process of government administration, especially for actions that can cause state losses.
Pengaruh PAD dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Sumatera Selatan Verawaty Verawaty; Ade Kemala Jaya; Intan Puspanita; Nurhidayah Nurhidayah
MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.873 KB) | DOI: 10.33557/mbia.v19i1.560

Abstract

Abstract The financial performance of a regional government is the ability of a region to explore the financial potential of the region as well as to manage the local financial resources in order to meet the needs of the regional government so that it does not depend on the funding from the central government. This study was aimed to analyze whether fiscal balance transfers such as local own-source revenue, general allocation funds, special allocation funds, and revenue sharing funds might affect the government's financial performance. The study used quantitative analysis techniques with multivariate regression. The object of this research was the district and city governments in South Sumatra in 2014-2016. The results showed that local own-source revenue had a positive effect on the financial performance of local governments. However, there were negative effects of general and special allocation funds on regional government financial performance. For revenue sharing funds, it did not affect financial performance. This means, the greater the contribution of local own-source revenue to finance development and community services the greater increase in the financial performance of local governments. The higher the amount of general allocation funds received from the center, the lower the financial performance of local governments. The large flow of special allocation funds can provide opportunities for budget leakage, which can result in a decrease in the financial performance of local governments. Keywords: local own-source revenue, fiscal balance transfers, local government financial performance
Analisis Komparatif Kinerja Pemerintahan Daerah Se-Sumatera Bagian Selatan Berdasarkan Opini Badan Pemeriksa Keuangan Verawaty Verawaty; Muhammad Ibrahim Fikri; Adithya Puspita Sari; Citra Indah Merina
MBIA Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1048

Abstract

The performance of the administration of local government describes the work performance that can be achieved during a period. The performance of those that get Unqualified Opinion (UQ) should be better than those with Qualified Opinion (QO). This study was aimed to compare the performance of the regional government in Southern Sumatera which obtained UQ and OQ for the observed period. The object was 60 local governments in Southern Sumatra. Hypothesis testing used the Mann Whitney Test. The test results showed that there were differences in performance between the regional governments that obtained UQ and OQ by using the Pure Participation Rate (PPR) as the indicator. This means those that obtained UQ were more successful in providing services to the community, especially in the field of education. However, there were no differences by using the Gross Regional Domestic Product (GRDP), capital expenditure, Performance Evaluation Local Government Administration (PELGA), and Human Achievement Index (HDI) as the indicators. Research implications for local governments are expected to be able to improve the performance, especially in the field of finance by increasing detection of regional revenue sources and being able to manage them well. Abstrak Kinerja penyelenggaraan pemerintahan daerah merupakan sebuah bentuk gambaran dari prestasi kerja yang dapat dicapai selama periode tertentu. Kinerja penyelenggaraan pemerintahan daerah yang mendapatkan Opini WTP semestinya lebih baik dari yang Non WTP. Penelitian ini bertujuan untuk membandingkan kinerja penyelenggaraan pemerintahan daerah di Sumatera Bagian Selatan yang memperoleh opini WTP dan Non WTP untuk periode 2015-2016. Objek penelitian ini, yaitu 60 pemerintah daerah kabupaten/kota di Sumatera Bagian Selatan. Pengujian hipotesis menggunakan Mann Whitney Test. Hasil pengujian menunjukkan bahwa terdapat perbedaan kinerja penyelenggaraan antara pemerintah daerah yang memperoleh opini WTP dan Non WTP dengan menggunakan Angka Partisipasi Murni (APM). Hal ini berarti, pemerintah daerah yang memperoleh opini WTP lebih berhasil dalam memberikan pelayanan kepada masyarakat khususnya di bidang pendidikan. Namun tidak terdapat perbedaan kinerja penyelenggaraan antara pemerintah daerah yang memperoleh opini WTP dan Non WTP dengan menggunakan Produk Domestik Regional Bruto (PDRB), belanja modal, Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD), dan Indeks Prestasi Manusia (IPM). Implikasi penelitian bagi pemerintah daerah, yaitu diharapkan untuk dapat meningkatkan kinerja pemerintahan daerahnya terutama dalam bidang keuangannya dengan meningkatkan pendeteksian terhadap sumber-sumber pendapatan daerah serta mampu mengelolanya dengan baik. Kata Kunci: opini audit, kinerja penyelenggaraan pemerintahan daerah
Co-Authors A. We Tenri Fatimah Singkeruang Abas, Sofyan Abin Suarsa Abjan, Wirawati Ade Kemala Jaya Ade Kemala Jaya Ade Kemala Jaya, Ade Kemala Adithya Puspita Sari Agustin, Utria Leoni Akbar, Hidayani Akmal Abdullah Alsri, Adelita Putri Ambarita, Desi Ratnasari Anantadjaya, Samuel PD Anggraeni, Neng Hany Anshar, Muh. Ashary Aschel, Permata AYU LESTARI Azis, Murwinda Baharuddin, Megawaty Ceskakusumadewi Bayu Hardiono Ceskakusumadewi Ceskakusumadewi, Ceskakusumadewi Citra Indah Merina Daniati Hi Arsyad Dhita Adriani Rangkuti Diawati, Prety Eko Ariawan Elisati, Elisati Elvi Zai, Fransiska Enjelita, Santa Erlin Dolphina Fidyah, Feny Francka Sakti Lee Gafar, Masrin Geasela, Yemima Monica Guarto, Muji H.M, Rahmayati Hamdat, Aminuddin Hendrawan, Henky Hendy Tannady Ibrahim, Ukas Intan Puspanita Irawan, Haris Irdawati Irdawati Irene Puspa Dewi, Irene Puspa Irra Kurniawati Irra Kurniawati, Irra Irwan, Devi Damayanti Izzati, Izzati Johanes Fernandes Andry Karina Karina Kausar, Al KEZIA, KEZIA Klemens Mere Laksmitawati, Diah Ratih Lasri, Nopa M. Fahrul Husni Makmur, Syarif Manoppo, Fiska Andini Manurung, Tumpal Margareta Margareta, Margareta Marlindawati Marlindawati Mattarima Mattarima Megawati Megawati Megawati Megawati Meidiawati, Christine Miftahorrozi, Miftahorrozi Mohammad Sawir Muchsiddin, Murdin Muchsidin, Feronica Fungky Muchsidin, Murdin Muh. Ashary Anshar Muhammad Ibrahim Fikri MUHAMMAD RIZAL Muhammad Salindra Mujahid Mujahid, Mujahid Muji Guarto Muji Gunarto Mulwaningsari, Etty Musdalifah Musdalifah Nawangwulan, Irma M Nespy, Reza Ningsih, Suryana Nisa, Wa Ode Khairun Noviardy, Andrian Nuraeni Saeni Nur’aini, Andi Nurdiani, Tanti Widia Nurhidayah Nurhidayah Nursifa, Nursifa Nuryana, Arief Patanda, Alberthin Pawennei, Mulyati Perbawa, Prayudha Tegar Pratiwi AR, Dhita Puspa Dewi, Irene Puspita Sari Raharti, Rini Rahmawati, Sistya Ramdani, M. Ihsan Razak, Askari Restu Pratiwi Richa Rahmawati Rita Zulbetti Rosnaini Daga Ruby Thohary Salam, Karta Negara Salim, Reny Santi Agustianti Sari, Ade Risna Selonni, Fita Septiani Fransisca Setri Ayu Lastari Sinabutar, Pola Paulina Siti Salwa Siti Soleha Sugeng Santoso Sugihyanto, Toto Sugiyanto - Suharto, Imam Supiani Supiani, Supiani Suzanna, Siti Talawa, Musdalifa Terzaghi, Muhammad Titan Thohary, Ruby Tita Mendala, Tita Tuty Taslim Widyanti, Yeni Yolanda Widiati Yolantri, Afriza Yuliastuti, Hilda