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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Student Research Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Eka Jumarni Fithri
Politeknik Negeri Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Perancangan Sistem Informasi Akuntansi Penjualan Tunai Pada CV Lan Com Siti Farrahwati; Firmansyah Firmansyah; Eka Jumarni Fithri
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 4 (2023): November : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i4.1375

Abstract

CV Lan Com is located at Jalan Sultan M. Mansyur No.17 Bukit Lama Ilir Barat 1 Palembang, CV Lan Com is a company engaged in computer trading. This Final Report aims to design a Cash Sales Accounting Information System at CV Lan Com which still uses manual methods for cash sales systems so that the author designs cash sales using Microsoft Excel VBA. The author collects data obtained through observation, and interviews. The design is used to monitor cash sales more efficiently. In addition, this system also improves the accuracy and reliability of financial information needed for decision making, with the introduction of this Cash Sales Accounting Information System, CV Lan Com is expected to optimize the cash sales process. This system can be used for companies so that company goals can be achieved.
Analisis Tingkat Kesehatan Koperasi Simpan Pinjam Pada Pusat Koperasi Kartika Sriwijaya Anisa Nur Fadillah; Indra Satriawan; Eka Jumarni Fithri
Student Research Journal Vol. 1 No. 5 (2023): Oktober : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i5.624

Abstract

The mission of this final report is to assess the health level of the Kartika Sriwijaya Cooperative Center, with reference to the Guidelines for Assessing the Health of Savings and Loan Cooperatives and Savings and Loan Cooperative Units as stipulated in Deputy Deputy for Supervision Regulation of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 06/Per/Dep.6/IV/2016. The data collection methods employed in this report include interview techniques and document collection. The data used consist of primary data obtained through interviews and secondary data taken from the financial reports of Kartika Sriwijaya Cooperative Center, including the Balance Sheet and Income Statement. The analysis results indicate that overall, the health level of the Kartika Sriwijaya Cooperative Center during the period 2020-2022 is categorized as "Sufficiently Healthy," with an average score of 69.78. In 2020-2021, the cooperative was in the "Under Supervision" category with a total score of approximately 65.45. However, in 2022, there was an improvement, leading the cooperative to achieve the "Sufficiently Healthy" predicate with a total score of 78.45.
Pengaruh Efektivitas PAD, Ketergantugan Keuangan Daerah, dan Efisiensi Keuangan Daerah Terhadap Alokasi Belanja Modal Pada Pemerintah Provinsi Se-Sumatera Riski Ayuni; Kartika Rachma Sari; Eka Jumarni Fithri
Student Research Journal Vol. 1 No. 5 (2023): Oktober : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i5.627

Abstract

One way to achieve a goal in regional autonomy, especially in terms of improving welfare and community services, is through capital expenditure. This study aims to determine the effect of Financial Performance on the Capital Expenditure Allocation of Provincial Governments in Sumatra for 2017-2021. The population in this study is 10 Provincial Governments with a total observation data (sample) of 50 Provincial Government APBD Realization Reports throughout Sumatra. Testing this hypothesis using multiple linear regression with the help of Eviews 12 software. The results of this study show that partially the Effectiveness of PAD and Regional Financial Efficiency have a significant negative effect on Capital Expenditure Allocation. Meanwhile, Regional Financial Dependence does not have a significant effect on Capital Expenditure Allocation.
Analisis Perhitungan Harga Pokok Produksi Pada CV Rantau Bayur Permai Indi Ramadani; Zulkifli Zulkifli; Eka Jumarni Fithri
Student Research Journal Vol. 1 No. 5 (2023): Oktober : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i5.643

Abstract

The author of this final report aims to analyze the calculation of the cost of production based on orders for January 2023 at CV Rantau Bayur Permai. The company is located at Jln. Palembang – Jambi, Sukamoro, Kel. Tanah Mas Kec. Talang Kelapa KM.14 sukajadi, Banyuasin Regency, South Sumatra 30961. And is a company engaged in convection. From the data obtained by the author through interviews and observations. Based on data from the company, the authors found several problems, namely the company had not classified the cost of raw materials and auxiliary materials, the company had not taken into account the cost of depreciation of equipment and electricity into the calculation of the cost of production, so that the calculation of the cost of production was not correct as a whole. Based on the existing problems, the author suggests grouping raw material costs and supporting material costs and calculating depreciation costs and electricity costs into factory overhead so that the cost of production can be calculated correctly.
Pengaruh PAD, DAK, dan DAU Terhadap Perilaku Oportunistik Penyusun Anggaran pada Pemerintah Provinsi Sumatera Aura Putri Syahrani; Eka Jumarni Fithri; Kartika Rachma Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.4574

Abstract

This research aims to examine the effect of Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra in 2018-2022. The data used in this research is panel data from 10 Provinces in Sumatra in year 2018 up to year 2022. This research utilizes secondary data in the form of LRA (Budget Realization Report) of the Provincial Government obtained from the BPK RI website and expenditure data based on functions obtained from the DJPK website. The analysis method used is panel data regression analysis using the Eviews 12 program. The results of this study show that partially Regional Original Revenue (PAD) and Special Allocation Funds (DAK) have an influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra, while General Allocation Funds (DAU) partially have no influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra. Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) simultaneously have an influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra.
Pengaruh Etika Auditor, Pengalaman Kerja dan Kompetensi Terhadap Kualitas Audit Pada BPKP Provinsi Sumatera Selatan Muhammad Pramudya Antasari; Rita Martini; Eka Jumarni Fithri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.5067

Abstract

A quality review can be utilized to discover out infringement within the bookkeeping framework used by the client. To attain this, the information and competence of an evaluator are required. This study analyzes evaluator morals, work involvement and competence. The most objective of this ponder is to analyze how evaluator morals, work involvement, and competence influence the quality of reviews conducted by the Budgetary and Improvement Supervisory Office (BPKP) in South Sumatra Territory. The information utilized in this think about were gotten through surveys dispersed to 50 inspectors as respondents. In information investigation, different direct relapse investigation procedures were utilized with the assistance of the SPSS 25 program to test the theory. The test comes about appeared that reviewer morals had a positive and signitificant impact on review quality. Moreover, inspector work involvement and competence were moreover demonstrated to have a positive and signitificant impact on review quality. In expansion, at the same time, the three factors of inspector morals, work encounter, and competence together gave a positive and signitificant impact on the quality of the review created. 
Co-Authors Anisa Nur Fadillah Aura Putri Syahrani Firmansyah Firmansyah Indi Ramadani Indra Satriawan Kartika Rachma Sari Muhammad Pramudya Antasari Riski Ayuni Siti Farrahwati Zulkifli Zulkifli