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All Journal Jurnal Ilmiah Ekonomi dan Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Desi Indriasari
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Pengaruh Motivasi Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Palembang Rowaldi Adrean; Firmansyah; Desi Indriasari
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 5 (2023): Oktober 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i5.1569

Abstract

Pelnellitian ini belrtuljulan ulntulk melngeltahuli pelngarulh Motivasi dan Kulalitas Pellayanan telrhadap Kelpatulhan Wajib Pajak Kelndaraan Belrmotor Roda 2 di Kota Palelmbang. Popullasi dalam pelnellitian ini adalah sellulrulh wajib ajak yang ada di Kota Palelmbang. Julmlah sampell yang digulnakan dalam pelnellitian ini selbanyak 100 relspondeln yang dihitulng belrdasarkan rulmuls Slovin delngan meltodel pelnelntulan sampell Accidelntal Sampling. Pelnellitian ini melnggulnakan alat analisis relgrelsi linielr belrganda delngan bantulan SPSS velrsi 29. Hasil pelnellitian ini melnelmulkan bahwa Motivasi dan Kulalitas Pellayanan belrpelngarulh positif dan signifikan telrhadap Kelpatulhan Wajib Pajak Kelndaraan. Ulji selcara simulltan melnulnjulkkan hasil bahwa variabell Motivasi dan Kulalitas Pellayanan selcara belrsama-sama belrpelngarulh telrhadap Kelpatulhan Wajib Pajak Kelndaraan. Nilai Adjulstelr R Sqularel selbelsar 0,711, yang belrarti Motivasi dan Kulalitas Pellayanan belrpelngarulh selbelsar 71,1% telrhadap Kelpatulhan Wajib Pajak dann sisanya dipelngarulhi olelh variabell lain yang tidak dijellaskan pada pelnellitian ini.
Penelitian Pengaruh Kinerja Aparatur Pemerintah Desa, dan Integritas Terhadap Pencegahan Fraud Pengelolaan Dana Desa di Kecamatan Jayaloka, Kabupaten Musi Rawas Yunita Sari, Lisa; Nelly Masnila; Desi Indriasari
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 5 (2024): Oktober 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i5.3086

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Kinerja Aparatur Pemerintah Desa, Pengendalian Internal, dan Integritas terhadap Pencegahan Fraud Pengelolaan Dana Desa. Populasi penelitian sebanyak 13 Desa di Kecamatan Jayaloka Kabupaten Musi Rawas dan sampel dipilih menggunakan teknik sampling jenuh. Data diperoleh melalui penyebaran kuesioner dengan responden berjumlah 52 orang terdiri dari Kepala Desa, Sekdes, Bendahara dan Operator Siskeudes dari setiap desa. Analisis dilakukan menggunakan regresi linear berganda dengan bantuan software Statistical Product And Service Solutions (SPSS). Hasil pengujian hipotesis variabel Kinerja Aparatur Pemerintah Desa, Pengendalian Internal dan Integritas secara parsial maupun simultan berpengaruh positif dan signifikan terhadap Pencegahan Fraud Pengelolaan Dana Desa. Koefisien Determinasi menunjukkan bahwa tiga variabel independent mampu menjelaskan Pencegahan Fraud Pengelolaan Dana Desa di Kecamatan Jayaloka Kabupaten Musi Rawas sebesar 42,7%.
Faktor-faktor yang Mempengaruhi Optimalisasi Pengelolaan Aset Tetap di BPKAD Kabupaten Ogan Komering Ilir Kurnia, Faseptra; Zulkifli; Desi Indriasari
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 5 (2024): Oktober 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i5.3095

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Penatausahaan terhadap Optimalisasi Pengelolaan Aset Tetap pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kabupaten Ogan Komering Ilir. Metode penelitian ini adalah studi lapangan yang mengambil pendekatan kuantitatif terhadap data yang dikumpulkan. Dalam penelitian ini, teknik pengumpulan datanya adalah kuesioner. Populasi dalam penelitian ini adalah Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kabupaten Ogan Komering Ilir. Sampel ditentukan menggunakan purposive sampling yang berjumlah 48 responden yang terdiri dari bidang akuntansi, bidang aset, dan bidang perbendaharaan. Data tersebut diolah menggunakan Aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Penatausahaan berpengaruh positif dan signifikan terhadap Optimalisasi Pengelolaan Aset Tetap dengan nilai Adjusted R2 sebesar 0,719 .
Determinan Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan Putri Laila Sari; Periansya; Desi Indriasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.4450

Abstract

The research aims to examine the effects of local government size, intergovernmental revenue, job specialization, and capital expenditure on the level of mandatory financial statement disclosure of local governments. Disclosure is based on Government Regulation related to Government Accounting Standards Number 71 of 2010. Secondary data is sourced from Audit Reports (LHP) on Local Government Financial Statements (LKPD). The sample comprises 17 districts/cities in South Sumatra Province with 51 LKPD audit reports from 2020-2022. Data is analyzed using multiple linear regression techniques with Eviews 12. The study finds that local government size significantly and positively affects the level of mandatory financial statement disclosure; intergovernmental revenue significantly and negatively affects the level of mandatory financial statement disclosure; while job specialization and capital expenditure do not have a significant effect on the level of mandatory financial statement disclosure; and all four factors together significantly affect the level of mandatory financial statement disclosure
PENYULUHAN TENTANG ANALISIS BIAYA BERBANTUAN BREAK EVEN POINT DALAM MENCAPAI TARGET LABA Choiruddin Choiruddin; Maria Maria; Desi Indriasari; Anggun Sapitri
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 3 (2024): Aptekmas Volume 7 Nomor 3 2024
Publisher : Politeknik Negeri Sriwijaya

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

Abstract

CV Agro Mandiri Internusa, is one of the entities that contributes to the economy in the city of Palembang. This operates in peeled coconut, coconut milk, and copra products. As a business that carries out production activities, CV Agro Mandiri Internusa requires analytical methods or tools for cost classification, profit planning or desired sales. In connection with this, the team implementing service program activities from the Indonesian National Police accounting department had the opportunity to help CV Agro Mandiri Internusa. The team implementing service activities provides counseling and assistance in determining profit planning with the help of Break Even Point (BEP) analysis. With this service activity, business owners know the costs incurred in making the product until the product is handed over to the consumer. The final result of the activity is that managers can determine profit planning according to the costs incurred to produce products which previously were only based on predictions without the support of accurate data. In this way, owners/managers can determine sales (selling price and sales volume), accurate profit planning so that the desired profit achievement is measurable
UPAYA PEMANFAATAN DANA DESA DI TEMPIRAI SELATAN KABUPATEN PALI Maria Maria; Desi Indriasari; Karika Rachma Sari; Agnes Rafiva Nanda Utami
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 4 (2024): Aptekmas Volume 7 Nomor 4 2024
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Kegiatan ini bertujuan untuk meningkatkan kemampuan dan kapasitas aparat desa dalam menangani permasalahan melalui pendekatan partisipatif. Kegiatan dilaksanakan di Desa Tempirai Selatan, Kecamatan Penukal Utara, Kabupaten PALI, dan melibatkan kepala desa beserta perangkatnya. Salah satu upaya yang dilakukan adalah menghidupkan kembali BUMDesa sebagai sarana pemanfaatan dana desa. Dalam pelaksanaannya, terdapat beberapa kendala, seperti perbedaan persepsi para pemangku kepentingan mengenai pengelolaan dana desa dan rendahnya partisipasi masyarakat dalam program kerja BUMDesa. Solusi yang diberikan berupa penyuluhan untuk meningkatkan kompetensi pengelola BUMDesa, mencakup perencanaan strategis, pemrograman, penganggaran, pelaksanaan, serta pengelolaan keuangan BUMDesa. Diharapkan melalui kegiatan ini, pemerintah Desa Tempirai Selatan, khususnya aparat desa, dapat mengembangkan BUMDesa secara efektif dan memanfaatkan potensi kearifan lokal untuk memenuhi kebutuhan masyarakat.
Accountability For The Performance Of Palembang City Government Agencies Through An Institutional Isomorphism Theory Approach Bolley, Stevy Josephin; Desi Indriasari; Meilinda Dwi Anugrah
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 22 No. 2 (2025): Vol. 22 No. 2 (2025)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/h8w1sk16

Abstract

This study identifies a research gap between the implementation of reporting systems, e-budgeting, and performance-based budgeting and The degree of accountability for performance within the Palembang City Government. Although the city has achieved a "BB" SAKIP rating, disparities remain across its agencies. The study's goal is to examine how these three factors impact performance accountability using the institutional isomorphism hypothesis.  In order to use a quantitative methodology, 94 respondents from 32 regional work units (PDs) in Palembang were given questionnaires. The findings reveal that the reporting system, e-budgeting implementation, and performance-based budgeting significantly affect accountability, both partially and simultaneously. These results support institutional isomorphism theory, which posits that coercive, normative, and mimetic pressures lead to homogenized practices within government institutions. The study concludes that improving accountability requires consistent enhancement of these three elements. It is recommended that the city government strengthen outcome-oriented planning and expand professional training across OPDs to promote greater uniformity in performance management.
Analisis Kualitas Laporan Keuangan Berdasarkan Kompetensi SDM dan Pemanfaatan Sistem Informasi Akuntansi pada Puskesmas 23 Ilir Kota Palembang Fadiah Agmis; Yuliana Sari; Desi Indriasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.4763

Abstract

The purpose of this study was to evaluate the quality of financial statements of the Regional Public Service Agency based on the ability of human resources and the utilization of accounting information systems at Puskesmas 23 Ilir Palembang City. Data collected through interviews, documentation, and observation are included in qualitative descriptive research. The financial field of Puskesmas 23 Ilir Palembang City became the data source. The triangulation method ensures data validity. Seven informants from the Finance Division of Puskesmas 23 Ilir Kota Palembang were involved in the interviews. The Budget Realization Report, Balance Sheet, Operational Report, Cash Flow Statement, Statement of Changes in Equity, and Notes to Financial Statements were examined, and observations were made to find out how the organization prepares financial statements. The interview results show that the ability of employees is continuously improved through training and technical guidance and accounting information systems, which support the suitability of the quality of financial statements.
Analisis Penerapan Pernyataan Standar Akuntansi Pemerintah PSAP 07 pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten PALI Muhammad Rajesh Putra Sandof; Yuliana Sari; Desi Indriasari
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.v7i2.5118

Abstract

The major objective of this research is to determine whether PSAP 07 is suitable for the identified, measured, evaluated, released and disposed of, disclosed, and depreciated fixed assets of the PALI Regency Financial and Fixed Asset Management Agency. The Agency was the site of the research. The focus here is on descriptive qualitative research. The research for this project made use of both official and unofficial sources of data. The data was gathered via interviews with people who were actively involved in managing regional assets and money. The impact of PSAP No. 07 on the fixed assets of BPKAD Pali Regency was investigated in this research using qualitative descriptive analysis. The results show that PSAP No. 7 has been satisfactorily handled by BPKAD Pali Regency with respect to the FMA of PALI Regency in terms of recognition, measurement, assessment, disclosure, disposal, and depreciation.
Pengaruh Pajak Daerah, Dana Alokasi Umum, Penggunaan Saldo Anggaran Lebih terhadap Belanja Daerah pada Kabupaten/Kota Sumatera Selatan dan Kepulauan Bangka Belitung Dian Rahma Putri; Maria; Desi Indriasari
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.v7i2.5732

Abstract

This This study aims to determine the effect of Local Taxes, General Allocation Funds and the Use of Excess Budget Balances on Regional Expenditures at the Regency / City Government of South Sumatra and Bangka Belitung Islands. This research data uses secondary data. This research data is obtained from the Regional Government Financial Report Audit Results (LHP LKPD) 2018 - 2022. The sample consisted of 17 Regency / City of South Sumatra and 7 Regency / City of Bangka Belitung so the total sample was 24 Regency / City samples within a period of 5 (Five) years (saturated sampling method). Multiple linear regression data analysis techniques using the help of the Statistical Product and Service solutions (SPSS) program version 26.00. The results of this study indicate that: (1) Local Tax partially has a positive and significant effect on Regional Expenditure (2) General Allocation Fund partially has a positive and significant effect on Regional Expenditure (3) Use of Excess Budget Balance partially has a positive and significant effect on Regional Expenditure (4) Local Taxes, General Allocation Fund, and Use of Excess Budget Balance simultaneously have a positive and significant effect on Regional Expenditure.
Co-Authors Agnes Rafiva Nanda Utami Anggun Sapitri Aprianti, Siska Bella Octarina Bolley, Stevy Josephin Chatarina Umbul Wahyuni Choiruddin Choiruddin Dian Rahma Putri Fadiah Agmis Firmansyah Firmansyah Firmansyah Periansya Karika Rachma Sari Kurnia, Faseptra Maria Maria Maria Meilinda Dwi Anugrah Muhammad Rajesh Putra Sandof Nelly Masnila Putri Laila Sari Rowaldi Adrean Yuliana Sari Yunita Sari, Lisa