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All Journal Jurnal Riset Terapan Akuntansi Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Wilianto, Haris
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Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMENGARUHI SISA LEBIH PEMBIAYAAN ANGGARAN PADA PROVINSI DI SUMATERA Indriyani, Oktarima; Maria, Maria; Sarikadarwati; Wilianto, Haris
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11178616

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial dari Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Belanja Modal terhadap Sisa Lebih Pembiayaan Anggaran (SILPA) pada 10 Provinsi di Sumatera. Laporan Keuangan Pemerintah Daerah seluruh Provinsi di Sumatera tahun 2017-2021 menjadi sumber data sekunder. Jumlah sampel yang diambil dengan Teknik sampling jenuh selama lima tahun sebanyak 50 sampel. Perangkat lunak IBM SPSS Statistic 26 dan regresi linier berganda digunakan untuk menguji data. SILPA (Y) merupakan variabel dependen, sedangkan PAD (X1), DAU (X2), dan Belanja Modal (X3) merupakan variabel dependen. Berdasarkan hasil uji simultan pada penelitian ini menunjukkan bahwa variabel PAD, DAU dan Belanja Modal secara bersama-sama berpengaruh terhadap SILPA. Hasil uji parsial menunjukkan bahhwa variabel PAD secara parsial tidak berpengaruh terhadap SILPA, variabel DAU secara parsial berpengaruh terhadap SILPA, kemudian variabel Belanja Modal secara parsial tidak berpengaruh terhadap SILPA.Kata Kunci: Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Modal, Sisa Lebih Pembiayaan Anggaran
PENYUSUNAN LAPORAN KEUANGAN TERKOMPUTERISASI PADA PONDOK PESANTREN MA’ARIFUL ULUM Purnama Sari; Dewata, Evada; Kadarwati, Sari; Wilianto, Haris; Jauhari, Hadi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765457

Abstract

This service aims to assist the Ma'ariful Ulum Islamic Boarding School in preparing computerized financial reports in accordance with ISAK 35. This Islamic boarding school has not prepared financial reports according to ISAK 35 due to lack of understanding in the field of accounting regarding applicable accounting standards. Data collection was done by interviewing techniques (interviews) and observations on the financial data recording of the Ma'ariful Ulum Islamic Boarding School. The data used are primary data in the form of interviews with the treasurer of the lodge and secondary data in the form of financial data consisting of cash income and expenditure in 2021. The results of this service are the preparation of computerized financial reports using Microsoft Excel consisting of Statements of Financial Position, Comprehensive Income Statements , Statement of Changes in Net Assets, Statement of Cash Flows, and Notes to Financial Statements. This service is considered very useful in terms of preparing financial reports quickly and accurately. In addition, this service is expected to run well and be used in the future. Keywords: Financial Statement, ISAK 35, Computerized
Co-Authors Evada Dewata Dewata Indriyani, Oktarima Jauhari, Hadi Kadarwati, Sari Maria Maria Purnama Sari Sarikadarwati