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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 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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ANALYSIS OF CORPORATE VALUE DEVELOPMENT BASED ON INVESTMENT AND FUNDING DECISIONS, OWNERSHIP STRUCTURE AND DIVIDEND POLICY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Verawaty Verawaty; Citra Indah Merina; Irra Kurniawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.409 KB) | DOI: 10.20473/baki.v1i1.1695

Abstract

This study discusses the variables that affect the development of firm value in manufacturing companies on the Indonesia Stock Exchange. The manufacturing sector was chosen as the object of research because the manufacturing sector is directly related to people's daily purchasing power and companies will always produce and require appropriate decisions and policies in terms of the company's financial allocation, so that the development of company value in manufacturing companies is more visible and attractive consideration for investors who want to invest in manufacturing companies. The variables to be analyzed are investment decisions, funding decisions, managerial ownership and institutional ownership, and dividend policy. The population of this study is 138 manufacturing companies Indonesia Stock Exchange (IDX) Fact Book 2013. The results of hypothesis testing indicate that the investment decision variables, managerial ownership, and institutional ownership have a significant influence on firm value. The funding decision variables and dividend policy do not have a significant effect on firm value.
DETERMINAN TRANSPARANSI INFORMASI KEUANGAN DAERAH MELALUI E- GOVERNMENT PEMERINTAH DAERAH DI SUMATERA SELATAN Verawaty Verawaty
Akuisisi: Jurnal Akuntansi Vol 13, No 2 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i2.172

Abstract

ABSTRACT The purpose of this study was to analyze the association of Local Own Source Revenue, General Allocation Fund, Special Allocation Fund, and Debt Ratio as the determinants of the Local Government Financial Information Transparency. The population was all local government in South Sumatra. The statistical results showed that only Local Own Source Revenue showed the positive association to Financial Information Transparency. The study implication recommends that the local government must improve the implementation of e-government in order to enhance accounting transparency that they present in the website.
DETERMINAN PENGAMBILAN KEPUTUSAN LINDUNG NILAI (HEDGING) DENGAN INSTRUMEN DERIVATIF VALUTA ASING PADA PERUSAHAAN MANUFAKTUR Verawaty Verawaty; Ade Kemala Jaya; Megawati Megawati
Akuisisi: Jurnal Akuntansi Vol 15, No 1 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i1.281

Abstract

Abstract: Hedging is an alternative of risk management that aims to protect the assets of company from losses caused by the risk. This research was aimed to analyze the influence of corporate value, liquidity, leverage, growth opportunity, financial distress and firm size to the hedging decision on manufacturing companies listed in Indonesia Stock Exchange. The samples were 24 manufacturing companies which were listed in Indonesia Stock Exchange in the period of 2016-2017 which had been selected by using the purposive sampling technique. The data analysis technique used logistic regression. The research result showed that corporate value, liquidity and growth opportunity did not give any significant influence to the hedging decision whereas leverage, financial distress and firm size had significant influence to the hedging decision. Hedging adalah alternatif manajemen risiko yang bertujuan untuk melindungi aset perusahaan dari kerugian yang diakibatkan oleh risiko. Penelitian ini bertujuan untuk menganalisis pengaruh corporate value, liquidity, leverage, growth opportunity, financial distress dan firm size terhadap keputusan hedging pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan adalah 24 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2017 dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa variabel corporate value, liquidity, dan growth opportunity tidak berpengaruh signifikan terhadap keputusan hedging, sedangkan variabel leverage, financial distress dan firm size berpengaruh signifikan terhadap keputusan hedging. 
Pengaruh Resiko Kredit, Likuiditas, Efisiensi Operasional dan Tingkat Ekonomi Makro Ekonomi Terhadap Kinerja Bank Pembangunan Daerah di Pulau Sumatera Verawaty Verawaty; Ade Kemala Jaya; Yolanda Widiati
Akuisisi: Jurnal Akuntansi Vol 13, No 1 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i1.139

Abstract

The purpose of this study was to obtain the empirical evidence about the effect of credit risk, liquidity, operational efficiency and the macro-economic level to the the performance of regional development banks. This study population was eight Regional Development Banks in Sumatera Island during 2011-2014. Analysis technique used is multiple linear regression. The results showed simultaneously, all the independent variables affected the dependent variable. Partially, only credit risk and efficiency negatively affected the performance of the bank. Liquidity and macro-economic level did not have positive influence on the bank's performance. Keywords: the performance of banks, credit risk, liquidity, operational efficiency and macro-economic level
ANALISIS DETERMINAN VOLUNTARY GRAPHICS DISCLOSURE PADA PEMERINTAH DAERAH PROVINSI DI INDONESIA Santi Agustianti; Verawaty Verawaty
AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i1.10588

Abstract

Voluntary Graphics Disclosure (VGD) is a voluntary disclosure of public sector accounting using graphics. This method minimizes the time to analyze related information with more effective presentation quality of reports on local government finances. This study was aimed to analyze the determinants of VGD. Those are the performance, the size, the wealth, the level of dependence, and the location of local government, the age and the educational background of regional heads, audit findings and the age of local government as the characteristic of local government. The study used quantitative analysis techniques with multivariate regression. The object of this research was the provincial government in Indonesia in 2015-2017. Based on the results of hypothesis testing, performance, size, location of local government and the age of regional heads did not significantly influence VGD. Hypothesis test results showed that regional head education background and the age of the regional government had significant negative effects on VGD. However, the results of the wealth, the level of dependence and audit findings had significant positive effects on VGD. The implication of this study is for regulators in this case government accounting standards to consider the use of graphics in the disclosure of information in local government financial statements (LKPD).  
Analisis Sistem Akuntansi Penerimaan Dan Pengeluaran Kas Pada Baznas Ogan Ilir Siti Soleha; Verawaty Verawaty
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 4 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.746 KB) | DOI: 10.31004/jpdk.v4i4.6328

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui sistem penerimaan dan pengeluaran kas. Penelitian ini mengkaji masalah yang berkaitan dengan penerimaan kas dan pengeluaran kas. Penelitian ini merupakan penelitian deskriptif dengan jenis data kualitatif dan sumber data menggunakan data sekunder. Data sekunder dapat diperoleh melalui prosedur operasi standar, data sekunder bisa berupa catatan atau dokumentasi. Penerimaan dan pengeluaran kas merupakan suatu hal yang terpenting untuk selalu diperiksa kegiatannya melalui sistem pengendalian internal yang baik. Sistem akuntansi sangat berhubungan langsung dengan flowchart, Flowchart merupakan teknik analisis bergambar yang digunakan untuk menjelaskan beberapa aspek dari sistem informasi secara jelas, ringkas, dan logis. Hasil penelitian ini memberikan informasi yang menunjukkan bahwa terdapat beberapa perbedaan antara prosedur dan standar yang berlaku di BAZNAS Ogan Ilir. Masih terdapat rangkap jabatan, BAZNAS Ogan Ilir memiliki saldo kas yang cukup baik dan pembayaran Baznas Ogan Ilir masih dilakukan secara manual sehingga menimbulkan permasalahan di bagian keuangan. Dan dari penelitian ini diharapkan BAZNAS Ogan Ilir dapat menjalankan kegiatannya sesuai dengan standar dan prosedur yang berlaku agar tidak menyalahgunakan kewenangannya.
Pelatihan Pengajuan Pinjaman KUR bagi Pedagang Kemplang di Jalan Pipa Reja Kelurahan 8 Ilir Kecamatan Ilir Timur II Palembang Verawaty Verawaty; Citra Indah Merina; Marlindawati Marlindawati; Bayu Hardiyono
Jurnal Pengabdian kepada Masyarakat Bina Darma Vol 2 No 3 (2022): Jurnal Pengabdian kepada Masyarakat Universitas Bina Darma
Publisher : DRPM-UBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/pengabdian.v2i3.1894

Abstract

KUR adalah kredit pembiayaan kepada Usaha Mikro Kecil Menengah (UMKM) dalam bentuk pemberian modal kerja. Program ini bertujuan untuk meningkatkan perekonomian, pengentasan kemiskinan, dan penyerapan tenaga kerja. Kegiatan pengabdian ini dilaksanakan di kawasan Jalan Pipa Reja Kelurahan 8 Ilir Kecamatan Ilir Timur II Palembang dengan sasaran para penjual kemplang panggang di sepanjang wilayah tersebut. Kegiatan pengabdian ini dilaksanakan dengan metode pemberian pelatihan dengan menggunakan ceramah, diskusi, dan tanya-jawab. Dari kegiatan ditemukan beberapa kendala yang terjadi, di antaranya minimnya keberanian para pedagang kemplang di kawasan tempat kegiatan pengabdian untuk mengajukan pinjaman ke bank karena pola pikir mereka selama ini bahwa prosedur dan persyaratan pinjaman kredit bank itu sulit dan minimnya pengetahuan tentang pengaturan keuangan dalam usaha. Dengan adanya pelatihan ini, makin banyak pengusaha kecil yang memanfaatkan peluang usaha melalui pinjaman kredit bank bagi usaha UMKM sehingga pendapatan akan meningkat.
Pengaruh PAD, Dana Perimbangan, SiLPA, Kemiskinan dan Pengangguran terhadap Indeks Pembangunan Manusia dengan Alokasi Belanja Modal sebagai Variabel Intervening (Studi pada Kabupaten/Kota Provinsi Sumatera Selatan) Verawaty Verawaty; Siti Salwa
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.262

Abstract

Human development is a process of expanding choices for humans, especially in accessing development results and achieving human development goals. This can be seen from the HDI. This study aims to analyze PAD, DAU, DAK, DBH, SilPA, Poverty and Unemployment which affect HDI through capital expenditure as an intervening variable. This study used path analysis with SPSS and the Sobel test. The results of the study, namely PAD and unemployment have a significant effect on HDI. DAU, DAK, DBH, SiLPA, Poverty have no significant effect on HDI. DAK, DBH, Poverty have a significant effect on Capital Expenditures and PAD have no significant effect on Capital Expenditures. DAU SiLPA, unemployment has no significant effect on capital expenditure but capital expenditure does not intervene in all research variables. From the results of the conclusion, the government pays more attention to efforts to increase the HDI both through capital expenditure and other fund allocations
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.
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 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 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 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