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All Journal MBIA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Bina Akuntansi Jurnal Akuntansi dan Keuangan (JAK)

Septiani Fransisca

Universitas Bina Darma

Author-ID : 5722751

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Title

Tinjauan Unsur-Unsur Pengendalian Intern Sistem Akuntansi Pengeluaran Kas pada Koperasi Wanita Petra Palembang Septiani Fransisca; Muhammad Akbar Anugrah
MBIA Vol 17 No 1 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This study aimed to review the elements of intern control on Koperasi Wanita Petra Palembang. The data used in the form of interviews with related sections. The data was primary, because the researchers designed the flow chart of accounting system of cash expenditure based on the result of the interview obtained. But researchers were also supported by other secondary data. The results showed that the accounting system of cash expenditure on Koperasi Wanita Petra Palembang was quite good. However the achievement showed 53% fulfilled as the elements of intern control of accounting system cash expenditure. The remaining 47% has not been fulfilled as the intern controlling elements of the accounting system cash expenditure. A review was performed on several control items such as organization, authorization system and recording procedures as well as healthy practices.

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

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 Endang Puji Lestari Istiqomah Wardani Mifta hudin Muhammad Akbar Anugrah Poppy Indriani Richa Rahmawati Rolia Wahasusmiah Verawaty Verawaty

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