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All Journal Jurnal Media Wahana Ekonomika Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Public Health Sciences Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Frymaruwah, Edwin
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Dentistry Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health Other

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Determinasi Opini Laporan Keuangan Pemerintah Daerah Di Kabupaten/Kota Sumatera Selatan Tahun 2018 - 2022 Kamila, Alvina Syafa; Firmansyah, Firmansyah; Frymaruwah, Edwin
Jurnal Media Wahana Ekonomika Vol. 21 No. 3 (2024): Jurnal Media Wahana Ekonomika, Oktober 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v21i3.16653

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Rasio Kemandirian, Rasio Efektivitas, dan Rasio Efisiensi terhadap opini laporan keuangan pemerintah daerah. Penelitian ini merupakan penelitian kuantitatif. Penelitian ini menggunakan data sekunder berupa Laporan Keuangan Pemerintah Daerah selama periode 2018- 2022 dari situs web Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Populasi pada penelitian ini adalah 17 Kabupaten/Kota Sumatera Selatan dengan menggunakan Sensus Sampling sehingga terdapat 17 Kabupaten/Kota sebagai sampel. Teknik analisis data yang digunakan yaitu Analisis Statistik Deskrptif, Analisis Regresi Data Panel, Uji Asumsi, Analisis Regresi Linier Berganda, Uji Hipotesis. Metode analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan bantuan software Econometric Views (Eviews) 12. Hasil dari penelitian ini menjelaskan bahwa Rasio Kemandirian tidak berpengaruh dan tidak signifikan terhadap Opini Laporan Keuangan Pemerintah Daerah, sedangkan Rasio Efektivitas dan Rasio Efisiensi berpengaruh positif dan signifikan terhadap Opini Laporan Keuangan Pemerintah Daerah. Kata Kunci: Rasio Kemandirian, Rasio Efektivitas, Rasio Efisiensi, dan Opini Laporan Keuangan Pemerintah Daerah.     ABSTRACT The aim of this research is to determine the influence of independence, effectiveness and efficiency on opinions on regional government financial reports. This research is quantitative research. This research uses secondary data in the form of Regional Government Financial Reports for the 2018-2022 period from the website of the Indonesian Supreme Audit Agency (BPK RI). The population in this study was 17 regencies/cities of South Sumatra using Census Sampling so that there were 17 regencies/cities as samples. The data analysis techniques used are descriptive statistical analysis, panel data regression analysis, assumption testing, multiple linear regression analysis, hypothesis testing. The data analysis method used in this research is with the help of Econometric Views (Eviews) 12 software. The results of this research explain that independence has no and insignificant effect on Regional Government Financial Report Opinion, Effectiveness and efficiency have a positive and significant effect on Financial Report Opinion Local government. Keywords : Independence, Effectiveness, Efficiency and Opinion on Regional Government Financial Reports.
Penerapan Strategi Bisnis dalam Upaya Meningkatkan Penjualan Kain Tradisional Jumputan Ecoprint pada Galeri Wong Kito Palembang Frymaruwah, Edwin; Yuli, Bainil Yulina; Sarikadarwati, Sarikadarwati; Apriyanti, Desi; Ranti, Ranti
Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Vol. 4 No. 1 (2025): Oktober 2025
Publisher : LPPM Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/madani.v4i1.11337

Abstract

Kegiatan ini merupakan wujud pengabdian dari Perguruan Tinggi pada Masyarakat khususnya Galeri Wong Kito Palembang, salah satu pelaku UMKM di bidang ekonomi kreatif yaitu memproduksi kain tradisional jumputan ecoprint. Urgensi kegiatan pengabdian yaitu pentingnya UMKM untuk mengidentifikasi, mengevaluasi strategi bisnis yang lebih efektif, dan memperhatikan faktor-faktor seperti kekuatan, kelemahan, peluang, serta ancaman sangatlah penting agar pelaku usaha dapat menganalisis dengan membandingkan kondisi usaha saat ini. Permasalahan utama yang dihadapi adalah belum adanya pemetaan model bisnis yang jelas dan ketatnya persaingan dengan pelaku usaha lain yang sudah lebih dahulu mengadopsi konsep ecoprint secara optimal. Dalam mengatasi permasalahan penurunan omzet penjualan kain jumputan tradisional ecoprint yang berdampak pada keberlanjutan usaha. Perencanaan strategi bisnis ada tiga komponen utama yang saling berhubungan yaitu: Analisis SWOT, Business Model Canvas (BMC) dan Business Plan, selanjutnya didapatkan desain model bisnis yang akan diimplementasikan dengan menggunakan metode pelaksanaan melalui tahapan sosialisasi, demonstrasi dan pendampingan penerapan bisnis model. Objek yang dijadikan sasaran pemilik atau pimpinan UMKM dan tenaga kerja yang berada dilingkungan GWK kegiatan ini akan berdampak pada peningkatan pengetahuan dan keterampilan sumber daya manusia yang berpengaruh pada peningkatan kinerja UMKM terutama dalam meningkatkan omzet penjualan produk kain jumputan tradisional.
The Influence of Service Solvency and Financial Independence on Financial Sustainability in Provincial Governments on the Island of Sumatra Melfiana, Bunga; Sulaiman, Sulaiman; Frymaruwah, Edwin
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5480

Abstract

This study aims to analyze the influence of service solvency and financial independence on financial sustainability. Financial sustainability is the ability of a local government to fulfill its obligations in providing services to the public, both now and in the future. Factors such as service solvency and independence are believed to influence financial sustainability in provincial governments on the island of Sumatra. This study used a quantitative approach with a saturated sampling technique involving 10 provincial governments on the island of Sumatra. Data were collected through the e-PPID website of the Supreme Audit Agency of the Republic of Indonesia (BPK RI) in the form of Audit Reports of the Republic of Indonesia for 2019-2023. Data were analyzed using panel data multiple regression to examine the relationship between variables. The results indicate that service solvency and financial independence, both partially, have a positive and significant effect on financial sustainability. Simultaneously, service solvency and financial independence have a significant effect on financial sustainability. This study concludes that improving service solvency and financial independence can enhance and promote financial sustainability. Therefore, local governments need to continue improving these two factors to encourage good, equitable, and high-quality public services, thus supporting financial sustainability.
Analisis Kinerja Keuangan dan Strategi Manajemen PT Bukalapak.com Tbk Pra & Pasca Initial Public Offering (IPO) Frymaruwah, Edwin; Andrian, Pieter; Tecoalu, Melitina
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2039

Abstract

The research aims to analyze differences in company financial performance before and after the Initial Public Offering. The research period is three years before and two years after the IPO. The object of this research is PT Bukalapak.com Tbk which is conducting an IPO in 2021. The analytical method used is the Analysis of Financial Liquidity Ratios, Activity Ratios, Profitability Ratios, and Solvency Ratios and in-depth interviews with the person in charge (key person) of the company to confirm and strengthen the analysis results. The research results show that there are significant differences in the company's financial performance, namely liquidity, activity, and solvency before and after the IPO, while the company's profitability experienced a decline in performance after the IPO in the first year and improved in the second year after the IPO until it was able to record its first positive performance in the second year after the IPO.
FACTORS INFLUENCING FINANCIAL DISTRESS IN REGENCY/CITY GOVERNMENTS IN SOUTH SUMATRA PROVINCE Azzura, Meisya; Dewata, Evada; Frymaruwah, Edwin
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.687

Abstract

This research is principally intended to assess the impact of the Budgetary Solvency Ratio, Efficiency Ratio, and Growth Ratio on financial distress in district/city governments in South Sumatra Province. This analysis is motivated by the urgency of regional financial conditions to support the sustainability of public service delivery. A quantitative method is employed in this study, utilizing secondary data derived from regional government financial reports for 2019–2023. The study population included 17 district and city governments in South Sumatra Province, selected using a non-probability sampling technique. The methods of data analysis employed include descriptive statistical analysis, classical assumption testing (normality, multicollinearity, autocorrelation, and heteroscedasticity tests), and panel data regression analysis. The findings of this research reveal that the budgetary solvency ratio negatively and significantly influences financial distress; the efficiency ratio does not have a significant effect, while the growth ratio has a positive and significant impact on financial distress. A simultaneous analysis reveals that all three independent variables contribute meaningfully to variations in financial distress among local governments. This study contributes both theoretically and practically to the understanding of financial distress in local governments. Theoretically, it refines the application of financial distress theory by showing that the budgetary solvency ratio plays a more decisive role than efficiency and growth ratios in determining financial distress.  Practically, the findings provide valuable insights for policymakers and local government leaders by highlighting the need to prioritize financial solvency, strengthen revenue growth capacity, and adopt balanced expenditure management.
Perancangan Sistem Informasi Akuntansi Penjualan Tunai pada PT Rajagas Energi Gemilang Sopian, Nur Anisyah; Sarikadarwati; Frymaruwah, Edwin
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.14642243

Abstract

PT Rajagas Energi Gemilang adalah perusahaan yang begerak dibidang perdagangan berupa pendistribusian LPG non subsidi, yang kegiatan pencatatan penjualannya masih menggunakan sistem manual. Tim PKM berinisiatif untuk membantu perusahaan dengan cara memanfaatkan Microsoft Excel VBA, untuk merancang sebuah Sistem Informasi Akuntansi penjualan. Peneliti mengumpulkan data Teknik dengan cara observasi dan wawancara. Data primer diperoleh langsung dari perusahaan yaitu PT Rajagas Energi Gemilang, sedangkan data sekunder diperoleh melalui catatan dan laporan historis yang tersedia dalam arsip perusahaan. Target PKM ini menghasilkan sebuah SIA Penjualan yang terkomputerisasi, yang diharapkan bagian kasir keuangan perusahaan dapat terbantu dalam melakukan pencatatan kegiatan usahanya. Kata kunci: SIA Penjualan, Microsoft Excel VBA.
Comparative Analysis of INA-CBGs Tariffs and Unit Cost of Cesarean Section: A Systematic Review in Indonesian Hospitals Syakurah, Rizma Adlia; Frymaruwah, Edwin; Mufarikhah, Muhimatul; Izzatika, Meiliza
Journal of Public Health Sciences Vol. 4 No. 03 (2025): Journal of Public Health Sciences
Publisher : The Indonesian Institute of Science and Technology Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56741/IISTR.jphs.001257

Abstract

The National Health Insurance (JKN) requires efficient, equitable, and sustainable healthcare services. However, various studies indicate discrepancies between INA-CBGs tariffs and actual hospital service costs. One of the procedures with the highest claim rates is Cesarean Section (CS), which exhibits significant disparities. This study aims to analyze the average unit cost associated with Cesarean Sections (CS) across Indonesia using the Activity-Based Costing (ABC) method. A systematic literature review (SLR) approach was employed, analyzing articles published between 2017–2024. Relevant articles were retrieved through the Google Scholar database. Of the 79 articles initially identified, 37 passed the preliminary screening, and 12 articles met all inclusion criteria. Results indicate that INA-CBGs tariffs for CS procedures only cover 25%–54% of actual costs, varying by service class, hospital location, and operational efficiency. This mismatch contributes to financial deficits in hospitals, potentially compromising service quality, restricting medical equipment procurement, and increasing healthcare professionals’ workloads. Moreover, regional cost variations demonstrate that the current tariff system inadequately considers geographic factors and service complexity. Hospitals in major cities like Bandung report nearly double the unit costs compared to regions such as Yogyakarta or Lampung. Therefore, findings highlight the necessity of reformulating INA-CBGs tariffs to better reflect hospitals' actual conditions. Without updates based on cost-of-service, the financing system risks perpetuating service disparities and reducing the quality of national healthcare. The review findings indicate that the actual cost of Cesarean Section (CS) procedures in Indonesian hospitals is significantly higher than the INA-CBGs tariffs reimbursed by BPJS, with disparities ranging from 46% to 75%.
Co-Authors Andrian, Pieter Azzura, Meisya Desi Apriyanti Evada Dewata Dewata Firmansyah Firmansyah Izzatika, Meiliza Kamila, Alvina Syafa Melfiana, Bunga Melitina Tecoalu Mufarikhah, Muhimatul Ranti, Ranti Rizma Adlia Syakurah Sarikadarwati Sarikadarwati, Sarikadarwati Sopian, Nur Anisyah Sulaiman Sulaiman Yuli, Bainil Yulina