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All Journal Jurnal Manajemen dan Bisnis Sriwijaya EKONOMIS : Journal of Economics and Business Al Mi’yar: Jurnal Ilmiah Pembelajaran Bahasa Arab dan Kebahasaaraban Owner : Riset dan Jurnal Akuntansi Adimas : Jurnal Pengabdian Kepada Masyarakat MBIA AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Nusantara Science and Technology Proceedings Jurnal Ekuilnomi Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Publikasi Hasil Pengabdian Kepada Masyarakat. Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS E-Amal: Jurnal Pengabdian Kepada Masyarakat
ASPAHANI ., ASPAHANI
Sriwijaya University, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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PELATIHAN TEKNIKAL PENYUSUNAN LAPORAN DANA KAMPANYE PARTAI POLITIK SE-KOTA PALEMBANG Aspahani Aspahani; Muhammad Ichsan Siregar; Anisa Listya Listya; Muhammad Hidayat Hidayat
Jurnal Abdimas Mandiri Vol 4, No 2
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v4i2.1262

Abstract

Program Pengabdian masyarakat dari Fakultas Ekonomi Jurusan Akuntansi Universitas Sriwijaya berfokus dalam hal penyusunan Laporan Dana Kampanye partai politik se-kota Palembang. Laporan Awal Dana Kampanye yang selanjutnya disingkat LADK adalah pembukuan yang memuat informasi RKDK, sumber perolehan saldo awal atau saldo pembukaan, rincian perhitungan penerimaan dan pengeluaran yang diperoleh sebelum pembukaan RKDK, dan penerimaan sumbangan yang bersumber dari Pasangan Calon, Partai Politik atau Gabungan Partai Politik, Calon Anggota DPD atau pihak lain. Laporan Penerimaan Sumbangan Dana Kampanye yang selanjutnya disingkat LPSDK adalah pembukuan yang memuat seluruh penerimaan yang diterima Peserta Pemilu setelah LADK disampaikan kepada KPU, KPU Provinsi/KIP Aceh atau KPU/KIP Kabupaten/Kota. Laporan Penerimaan dan Pengeluaran Dana Kampanye yang selanjutnya disingkat LPPDK adalah pembukuan yang memuat seluruh penerimaan dan pengeluaran Dana Kampanye. Pembukuaan LPPDK Dimulai sejak 3 (tiga) hari setelah penetapan Peserta Pemilu dan ditutup 8 (delapan) hari setelah hari pemungutan suara. Adapun metode kegiatan ini dilakukan dengan memberikan sosialiasi mengenai regulasi dana kampanye sekaligus pelatihan teknikal penyusunan laporan dana kampanye secara langsung kepada pengurus Partai Politik di kota Palembang. Hasil pengabdian masyarakat ini ditandai dengan antusiasme dan pemahaman peserta dalam menerima materi dan mampu melakukan praktik untuk menyusun Laporan Dana Kampanye. Hasil kegiatan ini sangat bermanfaat bagi para pengurus Partai Politik untuk menyajikan transparansi dan akuntabilitas Laporan Dana Kampanye kepada masyarakat.  Kata Kunci: Laporan Dana Kampanye, Partai Politik, Transparansi, Akuntabilitas.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI (STUDY PADA PERUSAHAAN PENGAKUISISI YANG TERDAFTAR DI BEI PERIODE 2000-2011) IRA APRILITA; RINA TJANDRAKIRANA DP; ASPAHANI .
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 11, No 2 (2013): JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v11i2.3205

Abstract

This research is to analyze the company's financial performance comparison before and after the acquisition. Is there a significant difference or not, and the difference is increased or decreased. Financial performance here is measured by the ratio of ROI, ROE, DER, TATO, CR, and EPS. This study takes population from all company that acquisition activity in period 2000-2011. The samples in this study using purposive sampling method, and  and obtained a sample of 17 companies in the period 2000-2011, with the appropriate criteria have been determined, the ratio of data obtained from the Indonesian Capital Market Directory (ICMD). The analysis used to test the hypothesis of this research is quantitative analysis with Wilcoxon Signed Rank Test and Manova. Based on descriptive statistics, changes in the average value (mean) of the ratio of DER, tato and EPS have increased, but the results are not strong enough to prove the existence of significant differences in financial performance as measured by these ratios. The Test results using the Wilcoxon Signed Rank Test showed that there was no significant difference for all ratios after the acquisition, and it is also supported by the results of testing with Manova.
EVALUASI ATAS OPTIMALISASI KONTRIBUSI PENDAPATAN ASLI (PAD) TERHADAP PENDAPATAN DAERAH (PATDA) DI DINAS PENDAPATAN DAERAH PROVINSI SUMATERA SELATAN ASPAHANI .; ERMADIANI .
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 11, No 1 (2013): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v11i1.3189

Abstract

This study aims to determine the role of Dispenda in optimizing the contribution revenue to the regional revenue, as well as to determine the factors that inhibit the role of Dispenda of South Sumatra Province in optimizing the revenue (PATDA), and to know what efforts done by The Dispenda of south Sumatra Province in dealing with the factors that inhibit the role. This study is conducted with a qualitative descriptive approach and implemented in Dispenda of South Sumatra Province  by noticing and comparing the target and the realization that has been achieved by the Revenue of South Sumatra Province from 2007 until October 2012, and see how the targets and realization of revenue (PAD ) ranging from motor vehicle tax revenue target (PKB), vehicle ownership transfer tax (BBNKB), vehicle tax on water (PKAA), customs behind the name of the vehicle above the water (BBNKAA), tax collection and utilization of surface water (P3AP), taxes motor vehicle fuel (PBBKB), tax collection and utilization of underground water (P3ABT).From the results, it can be concluded that the contribution of PAD to PATDA almost 50% in achievement, yet PAD particularly regional tax and retribution itself is not optimal. This is due to the unstable economy, people who do not obey the conditions of their obligation to pay taxes, the contribution of BUMN /D/S is not maximized and the related agencies have not done the collection optimally as well as the lack of human resources  and enforcement officers in the field. To overcome these obstacles,The Revenue of South Sumatra Province takes measures such as direct billing to the field, conducting a raid on a regular basis, providing mobile Samsat cars, reproducing Samsat posts, improving services and conducting technical guidance to staff regarding materials regulations so it can be socialized easily.
Analysis of The Internal Control System and The Role of The Internal Auditor in Optimizing Hospital Performance Asfeni Nurullah; Tertiarto Wahyudi; Aspahani
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1043

Abstract

Hospital performance is an important factor in measuring its success rate. Hospitals need an internal control system and internal auditors that are able to optimize hospital performance. This study aims to determine the effect of the internal control system and the role of internal auditors in optimizing hospital performance. This study is a mix methods study between qualitative and quantitative research. The research data uses primary and secondary data types which are collected through two techniques, namely field research and library research. The population of the study was all hospital employees. The research sample includes 110 employeesthe medical department, the paramedic section, the medical support section, and the general department in the hospital. The data analysis method uses the product moment correlation analysis technique. The results show that the internal control system has a positive and significant impact on hospital performance. This shows that the better Internal Control, the better the Hospital Performance. Meanwhile, the role of internal auditors has a positive and significant impact on hospital performance. This means that the increasing quality of the Internal Auditor owned by an auditor greatly influences the Hospital's performance, it will increase public confidence regarding the financial statements that will be audited by an independent auditor.
DESKRIPSI SISTEM DAN PROSEDUR AKUNTANSI PADA PERUSAHAAN DAERAH PT.SARANA PEMBANGUNAN MUARA ENIM Aspahani Aspahani; Ermadiani Ermadiani
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8769

Abstract

This study aims to create a common perception for the managers (management boardand all the technical aspects of financial management), a common perception for the accountingfunction in preparing the financial statements required both the internal and external parties, auniformity treatment and handling the incoming cash management aspects of both documentspolicy that is applied to the following reporting, a uniformity of treatment and management aspectsof the management of cash out either document or policy adopted and the following reporting, auniformity of treatment and management of non-cash aspects of good document management andpolicy applied as well as the following reports. addition, with the financial management manualwill provide guidance for the management of the performance of the functions of the financialmanagement and accountability.The study is conducted at the regional company, Sarana Pembangunan Muara Enim(SPME), In Muara Enim. This research uses normative yuridis method, through thesarafsinkronisation research applicable law. The data that had been collected was processed andanalyzed using descriptive qualitative method, ie the data collected will be settled based on itsquality, started with the analysis of the provisions in the regulations articles for the area offinancial accounting issues related to the author discussed. The provisions are then connected tothe next.The results of the study found that: planning and financial control mechanisms atregional company PT. Sarana Pembangunan Muara Enim (SPME) is regulated by variousgovernment regulations and regulatory uniformity of treatment as well as maintenance of financialmanagement in order to be done effectively and efficiently.The financial management in regionalcompany started from the preparation of the budget aspects of budget execution and accountabilityof the budget. The optimal performance in regional company will be achieved when the financialmanagement system has been carried out effectively and efficiently. The preparation of the systemsand codefication procedures of the transaction in PT. SPME is very important by using anacceptable commonly and reliable methodology, and refers to The Loss of National Accounts.
ANALISIS PENERAPAN AKUNTASI SUMBER DAYA MANUSIA PADA RSUP DR. MOHAMMAD HOESIN PALEMBANG Icha Fauziah; Aspahani Aspahani; Emylia Yuniartie
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8922

Abstract

The research aims to determine the capitalization of cost of human resources on RSUP financial statements. Dr. Mohammad Hoesin Palembang and his influence. The type of research to be done is case studies on the company. Data analysis methods use a deskriftive analysis. Based on the results of research and analysis conducted on the collected data it can be concluded that the treatment of costs associated with the cost of human resources as a burden is immediately eliminated in the period of occurrence resulting in the lack of information that was submitted so as to make the management not know exactly how far the achievement of hospital objectives has been achieved economically. In drafting the financial statement of RSUP Dr. Mohammad Hoesin using conventional accounting which refers to the government accounting standards (SAP) and the nonprofit hospital accounting guidelines where the unfounded investment in human resources is Conducted by hospitals, expenditures for human resources i.e. spending on human resource development are recognised as burdens.
ANALISIS SISTEM PEMBIAYAAN ARRUM (AR-RAHN USAHA MIKRO DAN KECIL) PADA PT. PEGADAIAN CABANG SYARIAH SIMPANG PATAL KOTA PALEMBANG Elia Trianti; Inten Meutia; Aspahani Aspahani
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8923

Abstract

The purpose of this research is to know whether the implementation of financing system ARRUM conducted by PT. Simpang Patal Palembang Branch Office is in accordance with the related legal bases, namely Fatwa DSN-MUI No. 25/DSN-MUI/III/2002 and PSAK N 0.107 and Islamic microfinance concept with sharia mortgage and micro-small business. This research is a descriptive study with compare rule or Sharia according to Syariah with current practice of pawn. The sample OF This research is the Sharia Branch Pawnshop Of Simpang Patal Palembang. Based on the results of the analysis can be concluded that the practice of Rahn on the product Ar-Rum pawnshop Sharia is in accordance with the jurisprudence.
Pelatihan Penyusunan Anggaran Penjualan dan Anggaran Produksi Sebagai Alat Perencanaan dan Pengendalian Pada UMKM di Desa Kerinjing Rina Tjandrakirana; Anna Yulianita; Aspahani Aspahani; Abukosim Abukosim
Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Vol. 6 No. 1 (2023): Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan
Publisher : Universitas PGRI Palembang

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

Abstract

Pengabdian kepada Masyarakat ini dilaksanakan di desa Kerinjing dengan khalayak sasaran yaitu UMKM di desa Kerinjing yang berjumlah kurang lebih 50 UMKM, dengan tujuan untuk memberikan pemahaman dan pengetahuan tentang pentingnya penyusunan anggaran penjualan dan anggaran produksi untuk UMKM sebagai alat perencanaan dan pengendalian usaha. Dengan perencanaan maka suatu kegiatan akan mempunyai pedoman pelaksanaan kerja. Agar perencanaan dapat tercapai, perlu diadakan pengendalian. Salah satu alat yang dapat memenuhi kebutuhan perencanaan dan pengendalian adalah anggaran. Anggaran penjualan merupakan master budget yang menyajikan informasi tentang perkiraan jumlah barang jadi yang akan dijual oleh perusahaan dan harga jual yang ditetapkan. Anggaran produksi adalah rencana perusahaan dalam menentukan kuantitas barang yang akan diproduksi berdasarkan anggaran penjualan yang telah dibuat sebelumnya. Pengabdian ini dilakukan dengan cara memberikan pemahaman serta pengetahuan tentang penyusunan anggaran penjualan dan anggaran produksi kepada para pelaku UMKM di desa Kerinjing. Dari hasil evaluasi dapat disimpulkan bahwa peserta dapat memahami pentingnya anggararan penjualan dan anggaran produksi sebagai alat perencanaan dan pengendalian usaha mereka serta dapat menyusun anggaran penjualan dan anggaran produksi
Implementasi Big Data Analytics dan Opini Audit terhadap Kualitas Audit dengan Audit Delay Sebagai Variabel Mediasi Anisa Listya; Aspahani Aspahani; Christian Damar Sagara Sitepu
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1531

Abstract

This research is based on the relationship between Big Data Analytics and its impact on the quality of audit evidence and the level of assurance felt by end users of financial statements. Big Data Analytics potentially play an important role in innovative auditing practices. Big Data Analytics can increase the efficiency and effectiveness of financial statement audits, but additional competencies and technological capabilities are required to implement Big Data Analytics. With Big Data, auditors can minimize the risks posed by sampling, and therefore, provide a reasonable level of assurance. This study aims to examine Big Data Analytics variables and audit opinion whether these two variables are antecedent variables of audit delay and affect audit quality. This study uses secondary data in the form of the company's annual financial report. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX). The population in this study were 100 companies in the telecommunications, transportation and banking sub-sectors that met the criteria and had been determined to be related to problems during the 2016 to 2020. The data analysis technique in this study was to use the Structural Equation Model to examine the mediating effect. The implementation of big data analytics has no effect on the audit delay variable. Based on the research results, there is sufficient evidence that audit opinion has a significant positive effect on audit delay. However, there is not enough evidence that BDA has a significant positive effect on audit delay
OPTIMALISASI PERAN BUMDES : EDUKASI DAN PENDAMPINGAN PENYUSUNAN LAPORAN PERTANGGUNG-JAWABAN DI KECAMATAN TANJUNG LAGO, BANYUASIN Nilam Kesuma; Aspahani Aspahani; Asfeni Nurullah; Iwan Efriandy; Muhammad Ichsan Siregar
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1187

Abstract

Tujuan dari kegiatan pengabdian masyarak ini adalah peserta mampu menyusun laporan pertanggungjawaban dana desa yang mereka peroleh sesuai dengan peraturan pemerintah yang ada, peserta mampu melakukan penyusunan laporan pertanggungjawaban kepada Kepala Desa pada akhir tahun menjadi tertib, benar dan tepat waktu. Metode pelaksanaan yang dilakukan yakni melakukan edukasi dan pendampingan bersama mitra Desa Binaan Universitas Sriwijaya yaitu KTM Telang Kecamatan Tanjung Lago Kabupaten Banyuasin. Khalayak sasaran dari kegiatan pengabdian yang akan kami laksanakan berasal dari aparat pemerintah desa yang ada di Kecamatan Tanjung Lago kabupaten Banyuasin terdiri dari Kepala Desa, Direktur, Sekretaris dan Bendahara BUMDes. Pengurus BUMDes antusias dalam mengikuti pelatihan, serta aktif untuk berdiskusi dengan pemateri. Dengan adanya pelatihan ini pengurus BUMDes memiliki pemahaman tentang dasar Akuntansi untuk melakukan penyusunan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan. Pengurus BUMDes dapat mempertanggungjawabkan kegiatannya, salah satunya dengan melalui laporan keuangan
Co-Authors Abdul Rohman Abukosim, Abukosim Anisa Listya Anna Yulianita ansori ansori Apriansyah Putra Arisman, Anton Aryanto Aryanto Asfeni Nurullah Asfeni Nurullah Budiman, Anton Indra Christian Damar Sagara Sitepu Efriandy, Iwan Elia Trianti Emylia Yuniartie Ermadiani Ermadiani, Ermadiani Erman, Ery Fuadah, Luk Luk HASNI YUSRIANTI Hendra Susanto Icha Fauziah Ika Sasti Ferina, Ika Sasti Ike Bayusari Ike Bayusari Inten Meutia IRA APRILITA Iwan Efriandy Kesuma, Nilam Mandalasari, Ayuni Meirawati, Eka Miranti, Anis Muhammad Hidayat Muhammad Hidayat Hidayat Muhammad Nur Salim Nilam Kesuma Nurullah, Asfeni Rina Tjandrakirana Sevta Difa Marcella Siregar, Muhammad Ichsan Tertiarto Wahyudi Tjandrakirana, Rina Yogi Saputra, Yogi Yusri, Naelul