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<![CDATA[Determinan pajak daerah terhadap pendapatan asli daerah pada kabupaten/kota di Provinsi Sumatera Selatan ]]>
<![CDATA[Dwidianti, Salsabila]]>;
<![CDATA[Ardiani, Susi]]>;
<![CDATA[Fithri, Eka Jumarni]]>
<![CDATA[ Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 2 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[ARKA INSTITUTE ]]>
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DOI: 10.55904/cocreation.v1i2.307
<![CDATA[The purpose of this study is to prove the effect of Regional Taxes (Motor Vehicle Tax, Motor Vehicle Transfer Fee, and Surface Water Tax) on the Original Regional Income of Regency/City Governments in South Sumatra Province. This study uses a quantitative method with secondary data in the form of the Budget Realization Report of Regency/City Governments in South Sumatra in 2017-2021. The sampling technique uses a purposive sampling technique. The analysis techniques in this study consist of classical assumption tests, multiple linear regression analysis tests, t-tests, F-tests, determination coefficient tests. The instrument used in this study uses the SPSS 26 application. The results of the study show that Motor Vehicle Tax, Motor Vehicle Transfer Fee, and Surface Water Tax have a significant effect on Original Regional Income. It can be concluded that the greater the tax revenue, the greater the Original Regional Income.]]>
<![CDATA[Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Kompetensi Sumber Daya Manusia dan Politik Anggaran Terhadap Penyerapan Anggaran di Kota Palembang ]]>
<![CDATA[Febiola, Febi]]>;
<![CDATA[Periansya]]>;
<![CDATA[Fithri, Eka Jumarni]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v11i1.3570
<![CDATA[The research aims to determine the effect of budget planning, budget implementation, human resource competence and budget politics on budget absorption in Palembang City. The research method used in this research is quantitative method. The data used is primary data in the form of questionnaires distributed to respondents. The population in this study were 32 OPDs of Palembang City with the sampling technique being saturated sampling. The questionnaires were distributed to 128 employees in 32 OPDs of Palembang City with 4 respondents each in each OPD. Based on the results of the study, it is known that Budget Planning, Budget Implementation and Budget Politics partially have a positive and significant effect on Budget Absorption, while Human Resource Competencies partially have no effect on Budget Absorption. Simultaneous tests show the results that the variables of Budget Planning, Budget Implementation, Human Resource Competencies, and Budget Politics together have an effect on Budget Absorption.]]>
<![CDATA[Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Kompetensi Sumber Daya Manusia dan Politik Anggaran Terhadap Penyerapan Anggaran di Kota Palembang ]]>
<![CDATA[Febiola, Febi]]>;
<![CDATA[Periansya]]>;
<![CDATA[Fithri, Eka Jumarni]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v11i1.3570
<![CDATA[The research aims to determine the effect of budget planning, budget implementation, human resource competence and budget politics on budget absorption in Palembang City. The research method used in this research is quantitative method. The data used is primary data in the form of questionnaires distributed to respondents. The population in this study were 32 OPDs of Palembang City with the sampling technique being saturated sampling. The questionnaires were distributed to 128 employees in 32 OPDs of Palembang City with 4 respondents each in each OPD. Based on the results of the study, it is known that Budget Planning, Budget Implementation and Budget Politics partially have a positive and significant effect on Budget Absorption, while Human Resource Competencies partially have no effect on Budget Absorption. Simultaneous tests show the results that the variables of Budget Planning, Budget Implementation, Human Resource Competencies, and Budget Politics together have an effect on Budget Absorption.]]>
<![CDATA[LINKING ACCOUNTABILITY TO AUDIT DELAY: ROLE OF SIZE AND FINDINGS ]]>
<![CDATA[Aulia, Rizkiya Faizatul]]>;
<![CDATA[Periansya, Periansya]]>;
<![CDATA[Fithri, Eka Jumarni]]>
<![CDATA[ RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v7i2.2715
<![CDATA[Audits of local government financial statements in Indonesia are conducted after submission to the supreme audit agency. Based on the 2021–2023 semester audit reports, although submissions were timely, audit delays increased, indicating the presence of other contributing factors. This study investigates the effect of local government size and audit findings on audit delays, with performance accountability as a mediating factor. A quantitative approach was applied using secondary data from 34 provinces during 2021–2023, analyzed through multiple linear regression and path analysis. The results show that local government size positively influences performance accountability, while audit findings negatively affect it. Audit findings are also identified as the only factor significantly influencing audit delays. However, performance accountability does not mediate the relationship between the independent variables and audit delays. Theoretically, this research enriches public sector literature on audit delay by examining the mediating role of performance accountability. Practically, the findings suggest that auditors and local governments can reduce audit delays by strengthening the management and resolution of audit findings.]]>
<![CDATA[Determinan pajak daerah terhadap pendapatan asli daerah pada kabupaten/kota di Provinsi Sumatera Selatan ]]>
<![CDATA[Dwidianti, Salsabila]]>;
<![CDATA[Ardiani, Susi]]>;
<![CDATA[Fithri, Eka Jumarni]]>
<![CDATA[ Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 2 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[ARKA INSTITUTE ]]>
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DOI: 10.55904/cocreation.v1i2.307
<![CDATA[The purpose of this study is to prove the effect of Regional Taxes (Motor Vehicle Tax, Motor Vehicle Transfer Fee, and Surface Water Tax) on the Original Regional Income of Regency/City Governments in South Sumatra Province. This study uses a quantitative method with secondary data in the form of the Budget Realization Report of Regency/City Governments in South Sumatra in 2017-2021. The sampling technique uses a purposive sampling technique. The analysis techniques in this study consist of classical assumption tests, multiple linear regression analysis tests, t-tests, F-tests, determination coefficient tests. The instrument used in this study uses the SPSS 26 application. The results of the study show that Motor Vehicle Tax, Motor Vehicle Transfer Fee, and Surface Water Tax have a significant effect on Original Regional Income. It can be concluded that the greater the tax revenue, the greater the Original Regional Income.]]>
<![CDATA[Pengaruh PAD, DAK, dan DAU Terhadap Perilaku Oportunistik Penyusun Anggaran pada Pemerintah Provinsi Sumatera ]]>
<![CDATA[Syahrani, Aura Putri]]>;
<![CDATA[Fithri, Eka Jumarni]]>;
<![CDATA[Sari, Kartika Rachma]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i2.4574
<![CDATA[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.]]>
<![CDATA[APLIKASI AKUNTANSI PENJUALAN WEB-BASED ]]>
<![CDATA[Fithri, Eka Jumarni]]>;
<![CDATA[Ardiani, Susi]]>;
<![CDATA[Mubarok, Muhammad Husni]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang ]]>
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DOI: 10.5281/zenodo.7765492
<![CDATA[A business generally aims to get the maximum profit. Coaching in the use of the Web-Based Sales Accounting Application is carried out to assist business owners in managing their business so that they are able to develop. The internet is a global computer network that can connect all users with a wide network throughout the world to exchange information quickly, precisely and accurately. The lack of understanding of small businesses regarding the use of process technology in achieving sometimes makes marketing reach only limited in the business environment, while during a pandemic like this it makes consumers more comfortable making purchases online to reduce the risk of spreading epidemics. This limitation of space and movement of community activities makes technological developments growing rapidly, so that the competition between one company and another is getting tougher, especially companies that produce similar goods. The limited scope of this business will affect the profits obtained so that it attacks small businesses in competing with similar businesses. The method to be used in solving partner problems is carried out through several stages, namely 1. Preparation 2. Demonstration 3. Practice and Guidance 4. Technical Consultation Services 5. Program Evaluation 6. Report on Activity Results Keywords: Web-Based, Sales Accounting Application]]>
<![CDATA[Perancangan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Berbasis Microsoft Access Pada PT Bayanaka Akusara Adhipramana ]]>
<![CDATA[Dari, Wulan]]>;
<![CDATA[Zulkifli, Zulkifli]]>;
<![CDATA[Fithri, Eka Jumarni]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 4 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang ]]>
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DOI: 10.5281/zenodo.14699783
<![CDATA[Abstrak Laporan Akhir ini bermaksud dengan tujuan membuat perancangan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada PT Bayanaka Akusara Adhipramana, menjadi lebih sederhana dan efisien. informasi Penerimaan dan Pengeluaran Kas pada PT Bayanaka Akusara Adhipramana. Data yang dimanfaatkan pada laporan ini adalah data primer dan data sekunder. Teknik pengumpulan data berupa wawancara, observasi dan dokumentasi. Hasil wawancara menunjukkan alhasil perusahaan memiliki sistem yang masih memiliki kelemahan terkait proses penerimaan dan pengeluaran kas. Dengan kendala tersebut memiliki dampak yaitu terjadi kekeliruan pada saat melaporkan data akuntansi dan memasukkan data transaksi akuntansi memerlukan waktu yang lebih lama. Berdasarkan kelemahan dan masalah tersebut, diperlukan adanya pengembangan sistem yang meliputi analisis sistem akuntansi penerimaan dan pengeluaran kas pada PT Bayanaka Akusara Adhipramana, pengujian aplikasi yang telah dirancang dan analisis perbandingan antara sistem akuntansi penerimaan serta pengeluaran kas memakai basic Microsoft Excel dengan implementasi sistem informasi akuntansi penerimaan dan pengeluaran kas berbasis Microsoft Access pada PT Bayanaka Akusara Adhipramana. Berdasarkan hasil pembahasan, rekomendasi yang mungkin dapat diberikan kepada pelaku usaha agar pelaku usaha melakukan hal tersebut menggunakan program aplikasi yang telah dirancang penulis, memberikan sosialisasi dan melatih terlebih dahulu terhadap karyawan selaku user yang akan menggunakan aplikasi dan terus melakukan pengembangan sistem demi kemajuan perusahaan.]]>
<![CDATA[PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA APOTEK ERDOGAN PALEMBANG ]]>
<![CDATA[Anggraini, Reftiani Kurnia]]>;
<![CDATA[Choiruddin]]>;
<![CDATA[Fithri, Eka Jumarni]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 4 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang ]]>
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DOI: 10.5281/zenodo.17626799
<![CDATA[Laporan ini disusun untuk menghasilkan laporan keuangan yang berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada Apotek Erdogan di Palembang dengan memanfaatkan aplikasi pembantu Microsoft Excel serta untuk mengetahui informasi keuangan yang jelas pada Apotek Erdogan. Pemanfaatan aplikasi excel mempermudah penyusunan laporan keuangan pada Apotek Erdogan yang belum mempunyai standar laporan keuangan. Perusahaan hanya mencatat pengeluaran dan pemasukan kas. Dalam hal ini, informasi keuangan khususnya laporan keuangan Apotek Erdogan belum lengkap dan jelas, hal ini dapat menyebabkan kekeliruan pada perusahaan di masa mendatang. Sehingga laporan keuangan yang ditimbulkan nantinya dibuat secara sistematis dan efisien serta berdasarkan standar akuntansi yang berlaku. Dalam penyusunan laporan akhir data yang didapatkan perusahan dapat dari wawancara, observasi dan dokumentasi. Berdasarkan hasil analisis dan penyusunan laporan keuangan, penulis berharap perusahaan bisa menghasilkan laporan keuangan dikemudian hari berdasarkan SAK EMKM sehingga menghasilkan informasi keuangan yang lebih jelas dan akurat serta sesuai standar keuangan yang berlaku. Kata Kunci: Penyusunan, Laporan Keuangan, SAK EMKM.]]>
