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

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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

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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.
Co-Authors Bainil Yulina Diah Meilani Putri Meylina Sandrayati SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN