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All Journal Jurnal Akuntansi dan Keuangan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) West Science Accounting and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Anggeraini Oktarida
Politeknik Negeri Sriwijaya
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Determinan Kualitas Laporan Keuangan Daerah Kabupaten Musi Banyuasin Diah Meilani; Bainil Yulina; Anggeraini Oktarida
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 1 (2024): Februari 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

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

Abstract

Tujuan penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi laporan keuangan Kabupaten Musi Banyuasin. Faktor-faktor tersebut adalah Sistem Akuntansi Keuangan Daerah, Sistem Pengendalian Intern, Kapasitas Sumber Daya Manusia, dan Penerapan Sistem Informasi Manajemen Keuangan Daerah (SIMDA) Keuangan. Teknik pengumpulan data dengan menggunakan Purposive sampling. Peneliti menentukan sampel dengan kriteria yaitu kepala bagian atau sub bagian keuangan, dan staff penatausahaan keuangan. Dimana populasi terdiri dari 30 OPD di kabupaten Musi Banyuasin, dan sampelnya adalah 3 pegawai dari masing-masing OPD sesuai dengan kriteria. Peneliti menggunakan alat analisis regresi linier berganda dengan SPSS versi 25. Berdasarkan hasil penelitian ini Sistem Akuntansi Keuangan Daerah (SAKD) berpengaruh secara parsial terhadap kualitas pelaporan keuangan daerah di Kabupaten Musi Banyuasin, Sistem Pengendalian Intern secara parsial berpengaruh terhadap kualitas laporan keuangan kabupaten Musi Banyuasin, Kapasitas Sumber Daya Manusia berpengaruh secara parsial terhadap kualitas laporan keuangan daerah kabupaten Musi Banyuasin, Penerapan Sistem Informasi Manajemen Daerah (SIMDA) berpengaruh secara parsial terhadap kualitas Laporan Keuangan Daerah Kabupaten Musi Banyuasin, Sistem Akuntansi Keuangan Daerah (SAKD), Sistem Pengendalian Intern, Kapasitas Manusia,dan penerapan Sistem Informasi Manajemen Keuangan Daerah (SIMDA) secara simultan terhadap kualitas laporan keuangan daerah Kabupaten Musi Banyuasin.
MSMEs Tax Reform for Financial Sustainability: Financial Literacy, Financial Capability and Capital Structure Sri Hartaty; Anggeraini Oktarida
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.438

Abstract

In light of tax sector reforms, this study explores the dynamics of Micro, Small, and Medium-Sized Enterprises (MSMEs), with a particular emphasis on the impact of capital structure, financial literacy, and financial aptitude on these businesses' long-term viability. Structural Equation Modelling with Partial Least Squares (SEM-PLS) analysis was performed on a sample of 231 MSMEs. The findings show a strong positive correlation between capital structure and financial sustainability, financial literacy and capability, and financial capability and capital structure. For educators, practitioners, and policymakers looking to improve MSMEs' financial resilience in the face of changing tax sector reforms, the study offers insightful information.
Pengaruh Kemandirian, Efisiensi, Kinerja Keuangan dan Rasio Utang Terhadap Financial Sustainability pada Kabupaten/Kota di Provinsi Sumatera Selatan Putri Meylina; Sandrayati; Anggeraini Oktarida
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.9448

Abstract

This study aims to determine the influence of independence, efficiency, financial performance and debt ratio on financial sustainability in districts/cities in South Sumatra province. The data used in this study is secondary data with data obtained through the EPPID website of the Central Audit Agency of the Republic of Indonesia in 2020-2023. This type of research is a quantitative research. The sample of this study is 17 regencies/cities in South Sumatra Province. The sample determination in this study used the purposive sampling technique. The data analysis method uses multiple linear regression analysis with the help of Eviews 12 for windows. The results of this study can be concluded that partially independence and efficiency have a positive and significant effect on financial sustainability, while financial performance has a negative and significant effect on financial sustainability and debt ratio has no effect on financial sustainability. Simultaneously, the ratio of independence, efficiency, financial performance, and debt ratio has a significant effect on financial sustainability in Regencies/Cities in South Sumatra Province in 2020-2023.
Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada Apotek Shaza Farma Palembang Alya Saniza Julianty; Sukmini Hartati; Anggeraini Oktarida
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 3 (2026): MEI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/b63p9k98

Abstract

Penulisan ini bertujuan untuk menyusun laporan keuangan Apotek Shaza Farma sesuai dengan ketentuan SAK EMKM. Pengumpulan data dilakukan melalui wawancara dan dokumentasi dengan memanfaatkan data primer dan data sekunder. Dari hasil wawancara menunjukkan bahwa Apotek Shaza Farma belum melakukan penyusunan laporan keuangan sesuai dengan ketentuan SAK EMKM. Hasil dari laporan akhir ini berupa pencatatan seluruh transaksi dan penyusunan laporan keuangan yang meliputi laporan laba rugi, laporan posisi keuangan, dan catatan atas laporan keuangan untuk periode 1 Januari sampai dengan 31 Maret 2026. Berdasarkan hasil pembahasan menunjukkan bahwa pada periode 1 Januari sampai dengan 31 Maret 2026, Apotek Shaza Farma memperoleh laba bersih sebesar Rp25.847.255. Posisi keuangan per 31 Maret 2026 memperlihatkan total aset sebesar Rp78.636.189, total liabilitas sebesar Rp9.887.859, dan total ekuitas sebesar Rp68.748.330. Pada akhir laporan ini penulis memberikan saran kepada pemilik untuk melakukan pencatatan secara menyeluruh terhadap transaksi yang terjadi dan melakukan penyusunan laporan keuangan berdasarkan SAK EMKM agar dapat membantu pemilik dalam memperoleh informasi yang jelas mengenai laba serta perkembangan kondisi usaha.
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.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI BERBASIS MICROSOFT ACCESS PADA TOKO CHANDRA JAYA MESIN Nurlita Kara Tarigan; Sarikadarwati; Selvita Meilan Sari; Anggeraini Oktarida; Dian Ofasari Dian
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 2 (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.v4i2.11897

Abstract

This report is titled “Design of a Microsoft Access-Based Cash Sales Accounting Information System at Toko Chandra Jaya Mesin.” Toko Chandra Jaya Mesin is a trading business engaged in selling technical equipment and machinery. The purpose of this report is to develop a computerized cash sales accounting information system application. Primary data were collected through interviews with the owner and employees regarding the current cash sales recording procedures. The existing manual system has several weaknesses, such as inefficient transaction recording as the number of customers increases, difficulties in identifying products with increasing or decreasing sales trends, obstacles in quickly compiling sales summaries, and a higher risk of data loss due to the absence of backups. The author concludes that the design of the cash sales accounting information system application for Toko Chandra Jaya Mesin using Microsoft Access was carried out through stages of computerized system planning analysis, application design, and application testing, resulting in sales report outputs.
Co-Authors Alya Saniza Julianty Bainil Yulina Diah Meilani Dian Ofasari Dian Mutiara Zuryatina Nurlita Kara Tarigan Putri Meylina Riza Wahyudi Sandrayati Sarikadarwati Selvita Meilan Sari SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Sukmini Hartati