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All Journal Jurnal Riset Terapan Akuntansi Bakti Cendana: Jurnal Pengabdian Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aptekmas : Jurnal Pengabdian Kepada Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal of Islamic Digital Economics and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Sandrayati
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PENGARUH DESENTRALISASI FISKAL, PENDAPATAN ASLI DAERAH, DIVERSIFIKASI PENDAPATAN DAERAH DAN BELANJA MODAL TERHADAP FISCAL STRESS DI PROVINSI SUMATERA SELATAN Sandrayati; Yuli Antina Aryani; R. Rahmat Soleh
Bridging Journal of Islamic Digital Economics and Management Vol. 1 No. 2 (2024): Maret
Publisher : Al-Shobar Publisher, Yayasan Islam Al-Shobar Rawaurip

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh desentralisasi fiskal, pendapatan asli daerah, diversifikasi pendapatan daerah dan belanja modal terhadap fiscal stress di Provinsi Sumatera Selatan yang terdiri dari 17 kabupaten/kota tahun 2017 sampai 2021. Teknik pengumpulan sampel dalam penelitian ini yakni non probability sampling. Penelitian ini menggunakan data sekunder yang berasal dari website http://e-ppid.bpk.go.id/ berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah. Alat uji hipotesis dalam penelitian ini menggunakan software EVIEWS versi 12, dengan metode analisis data yang digunakan adalah metode analisis regresi linier berganda. Berdasarkan hasil pengujian hipotesis dapat disimpulkan bahwa desentralisasi fiskal berpengaruh negatif terhadap fiscal stress, pendapatan asli daerah dan belanja modal berpengaruh positif terhadap fiscal stress, sedangkan diversifikasi pendapatan daerah tidak berpengaruh terhadap fiscal stress.
Determinan Fiscal Stress (Tekanan Anggaran) pada Pemerintah Daerah Provinsi Sumatera Selatan Cahyani, Alfina Dwi; Sandrayati; Choiruddin
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.v10i5.2988

Abstract

Tujuan kajian berikut adalah menyelidiki hubungan Pemasukan Asli Daerah, Pendapatan Daerah Lainnya, dan Belanja Pegawai terhadap Tekanan Anggaran pada pengelola lokal Provinsi Sumatera Selatan. 15 kab/kota di Provinsi Sumatera Selatan pada tahun 2018-2022 dijadikan sampel kajian ini. Kajian ini menerapkan teknik analisis regresi berganda dengan menggunakan Eviews 12 sebagai alat uji hipotesis dengan pendekatan metode terbaik. Bersifat kuantitatif dan menggunakan data sekunder berupa LHP LKPD yang dapat diunduh melalui www.e-ppid.bpk.go.id. Temuan studi ini menyatakan bahwa penerimaan asli daerah memiliki dampak negatif signifikan terhadap tekanan fiskal, biaya pegawai/tenaga kerja mempunyai dampak positif signifikan terhadap tekanan fiskal, dan pendapatan daerah lainnya tidak mempunyai pengaruh terhadap tekanan fiskal. Ketiganya memberikan dampak signifikan kepada tekanan fiskal.
Recording And Valuation Of Inventory Trade Based On Sak EMKM Dewata, Evada; Desmarani, Astri; Sandrayati
Bakti Cendana Vol 8 No 1 (2025): Bakti Cendana: Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/bc.8.1.2025.9-15

Abstract

Inventory recording applied by HJ Pharmacy is still simple, which only records the          number of items without including the price per unit. In addition, inventory valuation has not used any method so that to find out the value of the company's final inventory, the company only calculates it by means of the purchase price of the last inventory multiplied by the number of units of final inventory. The purpose of this community service is to find out how to record and assess the inventory of trade goods based on SAK EMKM. The recording method uses the perpetual method and the valuation uses the FIFO and Average methods. Based on the results of the author's analysis, recording inventory of trade goods at the HJ Pharmacy can use the perpetual method because by using this method the company can easily record and know the amount and value of inventory at any time, without doing a physical count in the warehouse first. Meanwhile, the valuation of trade goods inventory at the HJ Pharmacy can use the FIFO method, because the gross profit obtained by the company is greater than using Average.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan P-SiLPA terhadap Belanja Bantuan Sosial pada Pemerintah Provinsi di Pulau Sumatera Gunawan, Hendri Gunawan; Sandrayati; Armaini, Rosy
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1049

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD), Dana Perimbangan, dan Perubahan Sisa Lebih Perhitungan Anggaran (P-SiLPA) terhadap pengeluaran bantuan sosial. Metode yang digunakan adalah pendekatan kuantitatif deskriptif. Seluruh provinsi di wilayah Pulau Sumatera dijadikan sebagai populasi penelitian. Melalui metode sampling jenuh, diperoleh sebanyak 50 sampel dengan total 200 observasi data tahunan. Data sekunder dikumpulkan melalui publikasi resmi dari Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Proses pengolahan dan analisis data dilakukan menggunakan perangkat lunak SPSS versi 30. Hasil penelitian menunjukkan serta membuktikan bahwa secara parsial, PAD dan Dana Perimbangan memiliki pengaruh yang signifikan terhadap belanja bantuan sosial, sementara variabel P-SiLPA tidak menunjukkan hasil pengaruh yang signifikan. Secara simultan, ketiga variabel independen ini tersebut terbukti berpengaruh terhadap pengeluaran bantuan sosial sebagai variabel dependen.
SOSIALISASI TARIF PAJAK EFEKTIF BAGI PEGAWAI DI LINGKUNGAN BAPENDA KOTA PALEMBANG Muhammad Husni Mubarok; Sandrayati; Okky Savira; Meisya; Qabilah Arikah Relyza
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

Menyalurkan pemahaman praktis mengenai penerapan tarif sesuai PMK 168 Tahun 2023 terkait pemotongan Pajak Penghasilan atas pekerjaan, jasa, maupun aktivitas individu merupakan tujuan dari terlaksananya pengabdian masyarakat ini. Sasaran utama program adalah pegawai, khususnya bendahara di Bapenda, agar mampu melaksanakan kewajiban pemotongan Pajak Penghasilan Pasal 21 secara tepat bagi pegawai tetap, tidak tetap, maupun penerima penghasilan lainnya. Materi yang diberikan mencakup penjelasan mengenai mekanisme perhitungan, penggunaan tarif efektif rata-rata (TER), serta penerapan kebijakan pajak terbaru. Kegiatan ini dirancang secara partisipatif melalui diskusi dan sesi tanya jawab untuk memperdalam pemahaman peserta. Evaluasi dilakukan dengan menyebarkan kuesioner berisi sepuluh pertanyaan menggunakan skala 1–5. Hasil penilaian menunjukkan rata-rata skor 4,29, yang merefleksikan tingkat kepuasan peserta yang tinggi. Dengan demikian, kegiatan pengabdian ini terbukti efektif dalam meningkatkan pengetahuan dan keterampilan peserta, sehingga mereka mampu menerapkan pemotongan Pajak Penghasilan Pasal 21 sesuai ketentuan terbaru.
Pengaruh Dana Perimbangan dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal Kabupaten/Kota di Provinsi Bangka Belitung Bella Rahma Sary; Kartika Rachma Sari; Sandrayati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (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.v7i10.9180

Abstract

This study aims to analyze the effect of the Balancing Fund and Budget Surplus (SILPA) on Capital Expenditure in regency/municipal governments of the Bangka Belitung Province during the 2019–2023 period. The research method used is quantitative with an associative approach. The data used are secondary data sourced from audited budget realization reports obtained from the official websites of DJPK and BPK RI. The analysis technique employed is multiple linear regression using SPSS version 26. The results show that partially, the Balancing Fund does not have a significant effect on Capital Expenditure, while SILPA has a positive and significant effect. Simultaneously, the Balancing Fund and SILPA significantly influence Capital Expenditure. The Adjusted R Square value of 0.227 indicates that 22.7% of the variation in Capital Expenditure can be explained by the Balancing Fund and SILPA, while the rest is influenced by other factors outside the model. These findings imply that effective planning and management of SILPA can encourage an increase in regional capital expenditure.
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.
FAKTOR–FAKTOR YANG MEMPENGARUHI FISCAL STRESS DI PROVINSI SUMATERA SELATAN Yuli Antina Aryani; Sandrayati; R. Rahmat Soleh
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15220253

Abstract

This study aims to determine the effect of fiscal decentralization, local revenue and capital expenditure on fiscal stress in South Sumatra Province, which consists of 17 regencies/cities from 2017 to 2021. The sample collection technique in this study is non-probability sampling. This study uses secondary data originating from the website http://e-ppid.bpk.go.id/ in the form of Regional Revenue and Expenditure Budget Realization Reports. The hypothesis testing tool in this study used EVIEWS version 12 software, with the data analysis method used was multiple linear regression analysis method. Based on the results of testing the hypothesis, it can be concluded that fiscal decentralization has a negative effect on fiscal stress, regional original income and capital expenditure have a positive effect on fiscal stress. Keywords: Fiscal Stress, Decentralization, Revenue, Expends
FAKTOR YANG MEMPENGARUHI MANIPULASI AKRUAL PADA PEMERINTAH PROVINSI DI MASA PANDEMI COVID-19 Yusmita, Neni; Sari, Kartika Rachma; Sandrayati
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17430529

Abstract

This study aims to examine the effect of government size, fiscal distress,fiscal capacity, and budget surplus (SiLPA) on accrual manipulation practices in provincial government financial statements in Indonesia during the COVID-19 pandemic era. This study is a quantitative study using secondary data from 34 provincial governments that were established by 2020 at the latest. Provinces newly established after 2020 are not included in the study sample. The observation period covers the years 2020 to 2022, resulting in a total of 102 observations. Data analysis was performed using multiple linear regression through the EViews 12 software. The research results indicate that partially, government size has a significant negative effect on accrual manipulation, fiscal distress has a significant positive effect, fiscal capacity has a positive but insignificant effect, and SiLPA has a significant negative effect. Simultaneously, all four variables have a significant effect on accrual manipulation in provincial government financial statements during the COVID-19 pandemic. Keywords: Accrual Manipulation, Provincial Government, COVID-19.
Determinasi Kinerja Keuangan Pemerintah Kabupaten/Kota Di Provinsi Sumatera Selatan Jhony Irwan Saputra; Sandrayati; Edwin Frymaruwah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (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.v7i4.6740

Abstract

This study aims to determine and analyze the factors that influence financial performance in district/city governments in South Sumatra Province. The data used in this study are financial reports of district/city governments in South Sumatra Province. The population of this study is the financial reports of seventeen districts/cities in South Sumatra Province for the 2018-2022 budget year with a purposive sampling technique and 66 observation units. The data analysis model used is multiple regression. The results of the study show that simultaneously Audit Opinion Revenue, Government Size, and Leverage have a significant effect on the financial performance of local governments. Partially, audit opinion has a negative and significant effect on financial performance, government size has a positive and significant effect on financial performance and leverage has no effect on financial performance.
Co-Authors ADELIA AMANDA, FARIKA ANGGERAINI OKTARIDA Aprianti, Siska Bella Rahma Sary Cahyani, Alfina Dwi Desmarani, Astri Edwin Frymaruwah Evada Dewata Evada Dewata Dewata Gunawan, Hendri Gunawan Jhony Irwan Saputra Kartika Rachma Sari Meisya MUHAMMAD HUSNI MUBAROK Nurhasanah Nurulhuda, Julia Rizki Okky Savira Putri Meylina Qabilah Arikah Relyza R. Rahmat Soleh Rosy Armaini Sari, Kartika Rachma Solly Aryza Yuli Antina Aryani Yusmita, Neni