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All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Literasi Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Sarikadarwati
Politeknik Negeri Sriwijaya
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences

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Determinan Fiscal Stress Pemerintah Kabupaten/Kota Provinsi Sumatera Selatan Tahun 2018-2022 Muhammad Paundra Faza Afdi; Periansya; Sarikadarwati
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.v7i4.4652

Abstract

The study aims to determine the impact of PAD growth, capital expenditure growth and economic growth on district/city governance in South Sumatra in 2018-2022. This research is expressive quantitative research using the SPSS 26 adaptation program. The sampling technique used is a classic assumption test by conducting testing to 17 district/city governments in South Sumatera. Additional information from the financial reports of the local government can be accessed at bpk.go.id. In the meantime, the development of capital consumption has no effect on fiscal stress. The Balanced R Square value obtained is about 0.524 which means the great influence of PAD development, capital expenditure growth and financial growth on Fiscal Stress in districts/cities in Sumsel Province is about 52%, which indicates if there is a relationship between autonomous factors and subordinate variables. By studying the variables that affect fiscal stress, this can help local governments to understand and monitor the potential financial risks, to improve the financial health and resilience of the local government to provide services open to the public.
Pengaruh Kualitas Sistem, Kualitas Informasi Terhadap Manfaat Bersih Melalui SIMDA Barang Milik Daerah Pada Kabupaten Banyuasin Rasmini; Yuliana Sari; Sarikadarwati
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.v7i2.5086

Abstract

This study aims to determine how the influence of system quai lity, informaition quai lity, hais ain impaict onnet benefits ait the Bainyuaisin Regency Regionai l AIppairaitus Orgainizaition. This study used ai saituraited saimple withai totai l saimple size of 132 people from the reseairch populaition of ai ll bainyuaisin district regionai l aippairaitusorgainizaitions. The type of daitai used is primairy daitai aind is collected using questionnaire techniques. The daitaiused in this study aire those thait operaite the regionai l mainaigement informaition system for regionai l property(Simdai BMD). Hypothesis testing tools in this study using the SPSS aipplicaition. The reseairch wais conducted withpainel daitai ainai lysis using multiplier regression ainai lysis. Baised on the daitai thait hais been processed, the resultsobtained show thait system quai lity aiffects net benefits, informaition quai lity hais ai positive effect on net benefits.
Pengaruh Kompetensi, Independensi, dan Profesionalisme terhadap Kemampuan Auditor Badan Pemeriksa Keuangan Provinsi Sumatera Selatan dalam Mendeteksi Fraud M. Faishal Akbar Athaillah; Sarikadarwati; Desri Yanto
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.v7i10.9122

Abstract

This study aims to analyze the effect of competence, independence, and professionalism on the ability of auditors of the Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Sumatera Selatan to detect fraud. Fraud is an act that has a major impact on state finances and requires serious attention from government auditors. The research method used is a quantitative method with a survey approach through a questionnaire distributed to 40 auditors of the BPK Perwakilan Provinsi Sumatera Selatan. Data analysis was performed with multiple linear regression using the SPSS application. The results showed that competence and independence partially and simultaneously had no significant positive effect on the auditor's ability to detect fraud. Meanwhile, professionalism partially and simultaneously has a significant positive effect on the auditor's ability to detect fraud. These findings confirm the importance of increasing competence, maintaining an independent attitude, and auditor professionalism in order to strengthen fraud detection in the public sector.
Pengaruh Tingkat Ketergantungan, Opini Audit, Ukuran Legislatif dan Rasio Kemandirian Terhadap Pengungkapan Laporan Keuangan Pemerintah Provinsi di Indonesia Gea Ananda; Yevi Dwitayanti; Sarikadarwati
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.v7i10.9129

Abstract

The purpose of this study is to determine how the disclosure of provincial government financial reports in Indonesia is influenced by the level of dependence, audit opinion, legislative size, and independence ratio. This study uses secondary data and a quantitative approach. This study was conducted in all 34 provinces in Indonesia for the period 2021-2023 with a sample size of 102. Financial reports in the form of Audit Result Reports (LHP) are used as a data source for this study which are obtained through the official website of the BPK RI through the pages www.bpk.go.id and www.puskapol.fisip.ui.ac.id to obtain the source of the number of members of the Regional People's Representative Council (DPRD). The sample selection technique in the study used an approach using purposive sampling. The data analyzed using SPSS software version 26. The results of this study individually Dependence Level, Audit Opinion and Legislative Size have an effect on the Disclosure of Provincial Government Financial Reports in Indonesia. Meanwhile, the Independence Ratio does not show any effect on the Disclosure of Provincial Government Financial Reports in Indonesia.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI BERBASIS MICROSOFT ACCESS PADA TOKO CHANDRA JAYA MESIN Nurlita Kara Tarigan; Sarikadarwati; Selvita Meilan Sari; Anggeraini Oktarida; Dian Ofasari Dian
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 2 (2026): 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/jpmabe.v4i2.11897

Abstract

This report is titled “Design of a Microsoft Access-Based Cash Sales Accounting Information System at Toko Chandra Jaya Mesin.” Toko Chandra Jaya Mesin is a trading business engaged in selling technical equipment and machinery. The purpose of this report is to develop a computerized cash sales accounting information system application. Primary data were collected through interviews with the owner and employees regarding the current cash sales recording procedures. The existing manual system has several weaknesses, such as inefficient transaction recording as the number of customers increases, difficulties in identifying products with increasing or decreasing sales trends, obstacles in quickly compiling sales summaries, and a higher risk of data loss due to the absence of backups. The author concludes that the design of the cash sales accounting information system application for Toko Chandra Jaya Mesin using Microsoft Access was carried out through stages of computerized system planning analysis, application design, and application testing, resulting in sales report outputs.
THE VILLAGE FINANCIAL MANAGEMENT ACCOUNTABILITY: AN INVESTIGATION INTO VILLAGES IN THE RUPIT DISTRICT Huzadi; Rita Martini; Sarikadarwati; Yuli Antina Aryani; Margaretha Esiakhe Lokobal
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1743

Abstract

This study looks at how Apparatus Competence, the use of Information Technology, and the Government Internal Control System (SPIP) affect the accountability of village financial management in Rupit District. The study included 16 villages located in Rupit District. The study used a purposive sampling method and included 64 participants in total. Data was gathered by giving questionnaires directly to the people who responded. The data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEMPLS) method, and the analysis was done with the help of SmartPLS version 4 software. The findings show that the skill level of the equipment has a positive and important influence on how responsible the village's financial management is. Using information technology has a positive and important impact on how villages manage their finances responsibly. The Government Internal Control System has a good and important impact on how accountable village financial management is. At the same time, the ability of the apparatus, the use of information technology, and the government's internal control system all have a positive and important impact on how accountable village financial management is. The R² value is 74.3%, which means that 74.3% of how well the village financial management is handled can be explained by the competence of the staff, the use of information technology, and the government's internal control system
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Regulasi, Komitmen Organisasi Terhadap Kinerja Instansi Daerah Banyuasin Tio Saputra; Sarikadarwati; Edwin Frymaruwah
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.326

Abstract

Purpose: This study aims to examine the influence of budget planning, budget implementation, regulations, and organizational commitment on the performance of regional government agencies in Banyuasin Regency. Method: This research employed a quantitative approach. Data were collected through questionnaires distributed to employees involved in budget management within 32 Regional Government Organizations (OPD) in Banyuasin Regency. The population consisted of budget management officials, including Budget Users (PA), Budget User Authorities (KPA), Technical Activity Implementation Officers (PPTK), Financial Administration Officers (PPK), and Expenditure Treasurers. A purposive sampling technique was used, resulting in a sample of 160 respondents. Data were analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics. Finding: The results indicate that budget planning, budget implementation, regulations, and organizational commitment have a positive and significant effect on the performance of regional government agencies. Simultaneously, all independent variables significantly influence regional agency performance, indicating that effective budget management and strong organizational commitment contribute to improved organizational performance. Novelty: This study contributes to the public sector accounting literature by developing an integrated model that simultaneously examines budget planning, budget implementation, regulations, and organizational commitment as determinants of regional government agency performance. Unlike previous studies that generally focus on one or two aspects of budget management, this research combines managerial, regulatory, and behavioral factors within a single framework and provides empirical evidence from regional government organizations in Banyuasin Regency. The findings offer a more comprehensive understanding of how budget governance and organizational commitment interact to improve public sector performance.
Co-Authors Anggeraini Oktarida Desri Yanto Dian Ofasari Dian Edwin Frymaruwah Gea Ananda Huzadi M. Faishal Akbar Athaillah Margaretha Esiakhe Lokobal Muhammad Paundra Faza Afdi Nurlita Kara Tarigan Periansya Rasmini Selvita Meilan Sari Tio Saputra Yevi Dwitayanti Yuli Antina Aryani Yuliana Sari