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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Riset Terapan Akuntansi Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Meilansari, Selvita
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Economics, Econometrics & Finance

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ANALISIS PENGARUH E, S, DAN G TERHADAP KINERJA PERUSAHAAN Tiara Nurpratiwi; Syafitri, Twenty Mariza; Meilansari, Selvita; Anggreni, Meilinda
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 2 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i2.834

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Environmental, Social, dan Governance (ESG) terhadap kinerja perusahaan (ROA) pada perusahaan perbankan yang terdaftar di bursa efek Indonesia periode 2018-2022. Data sekunder skor ESG dan ROA diperoleh dari Thomson Reuters dan dianalisis menggunakan regresi linier data panel dengan pendekatan Common Effect Model. Hasil penelitian menunjukkan bahwa variabel Environmental, Social, dan Governance berpengaruh signifikan terhadap kinerja perusahaan (ROA). Artinya, penerapan prinsip-prinsip ESG secara keseluruhan dan parsial (lingkungan, sosial, dan tata kelola) memiliki dampak positif terhadap profitabilitas perusahaan perbankan di Indonesia. Penelitian ini mendukung Stakeholder Theory yang menekankan pentingnya perusahaan memperhatikan kepentingan seluruh pemangku kepentingan untuk mencapai keberlanjutan dan profitabilitas.
Determinants of accounting fraud with unethical behavior as an intervening variable in OPD Palembang city government Meilansari, Selvita; Ofasari, Dian; Nurpratiwi, Tiara
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 2 (2025): October 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i2.62-74

Abstract

This study focuses to analyze the effect of internal control, conformity of compensation, information asymmetry and compliance to accounting standards on accounting fraud with unethical behavior as intervening variable in Palembang. This study uses 253 employees of government agencies in Palembang. Primary data is used and processed through structural equation model (SEM) using smartPLS.The result shows that internal control and conformity of compensation have negative and significant effect on unethical behavior, information asymmetry and compliance to accounting standard have positive effect on unethical behavior. However information asymmetry is found to be insignificant. Furthermore, conformity of compensation, information asymmetry and compliance to accounting shows negative and significant effect on accounting fraud meanwhile internal control have positive and insignificant effect. Unethical behavior is found to have positive and significant effect on accounting fraud. The result of sobel test shows that unethical behavior cannot mediate the relationship between internal control, conformity of compensation and compliance to accounting standards on accounting fraud while unethical behavior is also find cannot mediate the effect between information asymmetry on the accounting fraud.
A Pendampingan Penyusunan Laporan Keuangan Berdasarkan Standar Keuangan Entitas Mikro, Kecil dan Menengah Pada Bimbel D&D Brainy Center Sekayu Dian, Dian Ofasari; Meilansari, Selvita; Berlianti, Maulidia
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14642229

Abstract

Abstrak Kegiatan pengabdian masyarakat ini bertujuan untuk mendampingi Bimbel D&D Brainy Center Sekayu dalam penyusunan laporan keuangan berdasarkan Standar Keuangan Entitas Mikro, Kecil, dan Menengah (EMKM). Bimbingan ini dilaksanakan dengan pendekatan partisipatif yang melibatkan manajemen dan staf keuangan Bimbel D&D Brainy Center dalam setiap tahap proses penyusunan laporan keuangan. Melalui kegiatan ini, diharapkan Bimbel D&D Brainy Center dapat menyusun laporan keuangan yang akurat, sesuai dengan standar akuntansi yang berlaku, dan dapat digunakan sebagai alat bantu dalam pengambilan keputusan manajemen serta meningkatkan transparansi dan akuntabilitas keuangan. Hasil dari pendampingan ini menunjukkan bahwa peserta memperoleh peningkatan pemahaman mengenai standar EMKM dan mampu menerapkannya dalam praktik penyusunan laporan keuangan mereka. Dengan demikian, kegiatan ini berkontribusi positif dalam meningkatkan kualitas laporan keuangan entitas mikro, kecil, dan menengah, khususnya di sektor pendidikan nonformal. Kata Kunci: Pendampingan, Laporan Keuangan, Standar Keuangan EMKM. Abstract: This community service activity aims to assist D&D Brainy Center Tutoring in Sekayu in preparing financial reports based on the Financial Standards for Micro, Small, and Medium Entities (EMKM). This guidance is carried out with a participatory approach involving the management and financial staff of D&D Brainy Center Tutoring in each stage of the financial report preparation process. Through this activity, it is expected that D&D Brainy Center Tutoring will be able to prepare accurate financial reports, in accordance with applicable accounting standards, and can be used as a tool in management decision-making as well as increasing financial transparency and accountability. The results of this assistance show that participants gained an increased understanding of EMKM standards and were able to apply them in their financial report preparation practices. Thus, this activity contributes positively to improving the quality of financial reports of micro, small, and medium entities, especially in the non-formal education sector. Keywords: Assistance, Financial Report, EMKM Financial Standards.
DESAIN DAN PENERAPAN APLIKASI LAPORAN PERSEDIAAN BARANG MASUK DAN KELUAR DI APOTEK PBSA BABAT TOMAN Dian, Dian Ofasari; Meilansari, Selvita; Oktarida, Anggeraini
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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Abstract

Information technology can be used optimally to build a reliable accounting system, especially for trading companies with high sales volumes. A computerized stock control system is very beneficial in managing recurring sales transactions. In addition, this system simplifies the generation of accurate stock level reports, which are very important for monitoring inventory balances over a certain period. This research aims to assist PBSA Pharmacy in providing relevant stock information that is effective and efficient in terms of time and effort. Primary and secondary data were collected through documentation and interviews and analyzed descriptively qualitatively. Based on interviews, PBSA pharmacies still face difficulties in obtaining accurate and efficient stock information. However, with the implementation of the designed accounting information system, PBSA pharmacy has faster and more accurate access to the information needed, switching from manual recording to a computer-based system.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SE-INDONESIA Putra, Harryansyah; Oktarida, Anggeraini; Aryani, Yuli Antina; Ofasari, Dian; Meilansari, Selvita
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

This research aims to analyze the size of local governments in relation to audit opinions on the financial statements of local government cities in Indonesia, actions taken on audit recommendations, audit findings regarding non-compliance with laws and regulations, and weaknesses in internal control systems. This study is quantitative using secondary data from the Audit Results Reports of the BPK for the years 2021-2023. The research collected 279 samples from 93 cities across Indonesia. Data analysis was conducted using logistic regression with SPSS 26. The research results show that only the result of non-compliance with regulations has a partially negative impact on audit opinion. Meanwhile, the results regarding internal control weaknesses, recommended actions, and the size of local governments do not have a significant impact. However, all four variables have a simultaneous effect on audit opinion. Keywords: : Internal Control Findings, Legal Non-compliance, Audit Recommendation Follow-Up, Local Government Size, Audit Opinion.
Co-Authors Anggreni, Meilinda Dian, Dian Ofasari Judijanto, Loso Maulidia Berlianti Nurpratiwi, Tiara Ofasari, Dian Oktarida, Anggeraini Putra, Harryansyah Syafitri, Twenty Mariza Tiara Nurpratiwi Yuli Antina Aryani, Yuli Antina