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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Innovative: Journal Of Social Science Research Nomico
Savira, Okky
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Public Health Other

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The Analysis of Regional Taxes Effectiveness and Contribution to Regional Original Income of South Sumatra Province: A Post-Covid 19 Study Savira, Okky
Nomico Vol. 1 No. 12 (2025): Nomico-January
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/j3yz5r78

Abstract

The Covid 19 pandemic has caused various changes in various aspects of life, including in terms of a country's economy. This study examines the effectiveness and contribution of regional taxes to the original regional income of the province of South Sumatra in the period 2021-2023. The results of the analysis using the quantitative descriptive method show that there are fluctuations in the contribution and effectiveness of regional taxes after Covid 19 in South Sumatra. This is understandable considering that a province is in a state of recovery since social restrictions on the community which led to changes in the rate of economic activity that occurred. However, the contribution of regional taxes in South Sumatra is still the largest source of original regional income and is still at a very effective level.
Millennial vs Gen Z: Determinan Perilaku Keuangan Pada Generasi Muda Savira, Okky; Ratu, Mutiara Kemala
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8846

Abstract

Masa muda adalah masa keemasan dimana seseorang bisa mengekspresikan diri dalam jalan hidup yang dipilih. Meskipun masih muda, tidak bisa dipungkiri, tanggung jawab diri dalam hal pengelolaan keuangan yang baik harus tetap dijaga, hal ini tercermin dari perilaku keuangan seseorang. Para pemuda di era masa kini digolongkan dalam generasi millennial dan generasi Z. Walaupun sama-sama merupakan generasi muda, pada penelitian ini dibuktikan bahwa terdapat perbedaan faktor – faktor yang memengaruhi perilaku keuangan antara generasi millennial dan generasi Z. Penelitian kuantitatif ini memiliki 35 responden millennial dan 35 responden gen Z, data primer melalui penyebaran kuisioner diolah dengan SPSS Statistic 25 melalui dua model regresi linier. Berdasarkan observasi perbandingan hasil regresi linier 1 dan 2, diketahui bahwa literasi keuangan, inklusi keuangan dan gaya hidup berpengaruh positif terhadap perilaku keuangan millennial, sementara untuk perilaku keuangan gen Z hanya inklusi keuangan yang memiliki pengaruh positif.
PELATIHAN MYOB ACCOUNTING PADA UMKM APOTEK ARAS Sandrayati, Sandrayati; Mubarok, Muhammad Husni; Savira, Okky
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.35748

Abstract

Di era digital pada masa kini, semua lini kehidupan dipermudah dengan teknologi, tetapi pada kenyataan nya penggiat UMKM dalam menyusun laporan keuangan bisnis nya, masih mengalami banyak kesulitan. Tantangan inilah yang menjadi urgensi dilaksanakannya kegiatan pengabdian kepada masyarakat ini. Penyusunan laporan keuangan digital dapat difasilitasi melalui aplikasi MYOB (Mind Your Own Business). Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan keterampilan menggunakan aplikasi MYOB kepada karyawan Apotek Aras. Metode yang digunakan dalam kegiatan ini mencakup dua pendekatan, yaitu ceramah selama pelatihan dan metode pendampingan selama praktik. Hasil dari kegiataini menunjukkan bahwa peserta sangat memahami tata cara penyusunan laporan keuangan dengan memanfaatkan aplikasi MYOB. Secara keseluruhan, peserta merasa puas dengan kegiatan ini dan telah memahami penggunaan aplikasi MYOB untuk menyusun laporan keuangan.
Effect of Leverage, Fiscal Distress, and Fiscal Capacity on COVID-19 Accrual Manipulation Yusmita, Neni; Sandrayati, Sandrayati; Savira, Okky; AR, Sopiyan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5607

Abstract

Purpose: This study aims to analyze the effects of leverage, fiscal distress, and fiscal capacity on accrual manipulation in provincial governments in Indonesia during 2020–2022. Methodology/approach: The research data used regional government financial reports audited by the Badan Pemeriksa Keuangan (BPK), with a sample size of 102 observations from 34 provinces over three years. The analysis method used was panel data regression with a Random Effects Model (REM) approach. Results: The results show that leverage has no significant effect on accrual manipulation. Conversely, fiscal distress and fiscal capacity have a positive effect on accrual manipulation, indicating that high fiscal pressure and capacity encourage accounting flexibility to maintain the image and meet performance targets. Simultaneously, leverage, fiscal distress, and fiscal capacity contribute to the level of accrual manipulation by local governments during the COVID-19 pandemic. Conclusions: This study concludes that fiscal distress and fiscal capacity significantly influence accrual manipulation among Indonesian provincial governments during the COVID-19 pandemic, whereas leverage has no effect. High fiscal pressure and capacity encourage accounting discretion to maintain the performance. Strengthening fiscal governance and audit oversight is essential for reducing the risk of manipulation in public financial reporting. Limitations: The limitations of alternative indicators and objects to districts/cities. Contributions: These findings have important implications for local governments in strengthening financial governance, auditors in increasing oversight of accrual items vulnerable to manipulation, and future researchers in expanding the variables and scope of research.
Co-Authors MUHAMMAD HUSNI MUBAROK Ratu, Mutiara Kemala Sandrayati Sandrayati Sopiyan AR Yusmita, Neni