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All Journal Jurnal Media Wahana Ekonomika Jurnal Farmasi Klinik Indonesia Moneter : Jurnal Akuntansi dan Keuangan Journal of Accounting Science Kompartemen : Jurnal Ilmiah Akuntansi JMM (Jurnal Masyarakat Mandiri) Scientific Journal of Reflection : Economic, Accounting, Management and Business Martabe : Jurnal Pengabdian Kepada Masyarakat Journal of Dedicators Community EQIEN - JURNAL EKONOMI DAN BISNIS MBIA STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmu Manajemen BALANCE Jurnal Akuntansi dan Bisnis Studi Kasus Inovasi Ekonomi Jurnal Ekonomi dan Bisnis JURNAL ECONOMINA Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Simki Economic Altifani Journal: International Journal of Community Engagement Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Nina Sabrina
Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENDAMPINGAN PRAKTEK PEMBUATAN PUPUK KOMPOS OLAHAN SAMPAH RUMAH TANGGA Diah Isnaini Asiati; Nina Sabrina; Choiriyah
Studi Kasus Inovasi Ekonomi Vol. 5 No. 02 (2021)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

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Abstract

Without a proper management, the surrounding waste will cause a lot of problems. There are several methods of waste disposal that can be chosen. Beside making clean environment, waste disposal can be an enjoyable joint activity as well as a form of household responsibility for daily consumption activities. Following this, waste disposal activities have been a choice by women who are members of Aisyah Ranting Talang Kelapa’s group. At first, a brief explanation about compost making process from household kitchen waste as the raw material was given to them. Afterwards, it was continued by the practice of compost making from the beginning to the end of result. During that time, the mothers seemed to show their enthusiasm in participating the activities by being directly involved in the making process of chili fertilizer while questioning for better understanding at the same time. Thus, these activities were expected to be carried out in their houses and also opened for any long-term possibilities that it will be developed into a profitable business charity.. Keywords: Compost; household kitchen waste; profitable
Pengaruh Dimensi Fraud Triangle Terhadap Kecurangan Akademik (Studi Kasus pada Mahasiswa FEB Universitas Muhammadiyah Palembang) Fenty Astrina; Nina Sabrina; Mohammad Aryo Arifin; Hesti Agustini
Jurnal Media Wahana Ekonomika Vol 19, No 2 (2022): Jurnal Media Wahana Ekonomika, Juli 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i2.8935

Abstract

ABSTRAK Tujuan dari penelitian ini yaitu untuk memahami fenomena perilaku kecurangan akademik yang dilakukan oleh mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang berdasarkan perspektif fraud triangle. Penelitian ini merupakanpenelitian asosiatif, Data yang digunakan berupa data primer yang diperoleh melalui penyebaran kuesioner kemada mahasiswa, dengan teknik pengambilan Sampel menggunakan random sampling  yang berjumlah 315 orang mahasiswa Program Studi Akuntansi dan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang. Metode analisis data pada penelitian ini yaitu analisis kuantitatif dengan teknik analisis yang digunakan yaitu regresi linier berganda. Hasil penelitian menunjukan bahwa secara bersama-sama variabel tekanan, kesempatan, dan pembenaran berpengaruh dan signifikan terhadap kecuranganakademik. Begitu juga hasil uji Secara parsial menunjukkan bahwa variabel tekanan dan kesempatan berpengaruh signifikan terhadap kecuranganakademik sedangkan variabel pembenaran tidak berpengaruh signifikan terhadap kecuranganakademik kepada mahasiswa Program Studi Akuntansi dan Manajeman Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang. Kata Kunci : Kecurangan Akademik, Tekanan, Kesempatan, Pembenaran ABSTRACT The purpose of this study is to understand the phenomenon of academic fraudulent behavior by students from the Faculty of Economics and Business, University of Muhammadiyah Palembang based on the fraud triangle perspective. This research is an associative study. The data used are primary data obtained through distributing questionnaires to students, with the sampling technique using random sampling, totaling 315 students of the Accounting and Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Palembang. The method of data analysis in this study is quantitative analysis with the analytical technique used is multiple linear regression. The results showed that together the variables of pressure, opportunity, and j Rationalization had a significant and significant effect on academic fraudulent. Likewise, the partial test results show that the pressure and opportunity variables have a significant effect on academic fraudulent while the Rationalization variable has no significant effect on academic fraudulent to students of the Accounting and Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Palembang. Keywords: Academic Fraud, Pressure, Opportunity, Rationalization
PENGARUH KOMPLEKSITAS TUGAS AUDITOR, KOMPETENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERBANKAN BUMN DI KOTA PALEMBANG) Bela Rahmadani; Nina Sabrina; Mella Handayani; Welly Welly; Rosalina Ghazali
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.952

Abstract

This study aims to determine the effect of the complexity of the auditor’s task, competence and experience of auditors on audit quality in BUMN banking in the city of Palembang. The type of research used is associative research. The location of the research is on BUMN banking in the city of Palembang. The data used in this study is primary data. The data collection methods used in this study were interviews and questionnaires. The data analysis technique used in this study was descriptive statistics, classical assumption tests and hypothesis testing assisted by the Statistical Program for Special Sciences (SPSS). The results of this study indicate that the complexity of the auditor’s task and competence has no effect on audit quality in BUMN banking in the city of Palembang.
PENERAPAN SISTEM AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA PADA PT. PUPUK SRIWIJAYA PALEMBANG RENDRA BAKTI; NINA SABRINA
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 5 No 01 (2021): Accountia Journal Vol 5 no.1 2021
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.546 KB) | DOI: 10.35915/accountia.v5i01.561

Abstract

This study aims to determine the effect of the application of a responsibility accounting system on the cost control of PT Pupuk Sriwidjaya Palembang. This research includes causality research. There is one independent variable, namely the responsibility accounting system, and one dependent variable, namely cost control. The sample in this study was the employees of the Accounting Department and the Budget Department of PT Pusri Sriwidjaya Palembang in 2020, amounting to 43 people. The data used in this study are primary data. The data analysis technique used descriptive simple linear regression. The results of the study concluded that there was an effect of the application of a responsible accounting system on cost control at PT Pupuk Sriwidjaya Palembang, with the percentage of influence being 90.40%, and 9.60% influenced by other factors
Perancangan Sistem Informasi Akuntansi Dalam Penyusunan Laporan Keuangan Usaha Mikro Kecil Menengah Rahmalisya Rahmalisya; Kurnia Krisna Hari; Nina Sabrina; Belliwati Kosim
JUEB : Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2023): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

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Abstract

Permasalahan dalam penelitian ini adalah bagaimana sistem informasi penjualan dalam penyusunan laporan keuangan sesuai dengan SAK ETAP di salah satu usaha mikro kecil menengah di pasar 16 kota Palembang yaitu Bella Store. Tujuannya untuk menciptakan sistem informasi akuntansi dalam penyusunan laporan keuangan yang sesuai sesuai dengan SAK ETAP di Bella Store di pasar 16 Palembang.  Analisis data dalam penelitian ini adalah analisis kualitatif dengan mengumpulkan, menyusun laporan keuangan mulai dari bukti pencatatan harian dan bukti data pembelian barang untuk menghasilkan laporan keuangan. Hasil analisis menunjukkan bahwa Bella Store belum memiliki sistem akuntansi. Bella Store membuat laporan keuangan yang digunakan sebagai manajer perusahaan dan akuntabilitas keuangan kepada pihak-pihak di luar perusahaan.
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI welly, welly; Dewi, Citra; Djuniar, Lis; Zuraidah, Ida; Sabrina, Nina
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.6977

Abstract

The aim of the research is to determine the influence of the quality of accounting information systems and internal control systems on company performance both partially and simultaneously, to determine the influence of the quality of accounting information systems and internal control systems on company performance with organizational culture as a moderating variable. This type of research is associative research, primary data, 45 research samples consisting of employees from the finance department and internal supervision units at BUMD. Questionnaire and interview collection methods. The analysis method is quantitative analysis. The results of this research show that the quality of the accounting information system and the internal control system simultaneously influence company performance. Partially, the quality of the accounting information system and internal control system influences company performance. In moderation, the quality of the accounting information system has no effect on company performance, moderated by organizational culture and the same goes for the internal control system.
PENGARUH SISTEM PENGENDALIAN INTERNAL, AKUNTABILITAS, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP IMPLEMENTASI GOOD CORPORATE GOVERNANCE Sabrina, Nina; Kusumawaty, Mia; Buana, Adelia Satiara; Welly, Welly; Djuniar, Lis
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.8050

Abstract

This study aims to investigate the influence of internal control systems, accountability, and human resource competence on the implementation of good corporate governance in State-Owned Manufacturing Companies in Palembang City. The research method employed is associative research involving 50 respondents comprising Internal Auditors, Financial Managers, HR Managers, Accounting Department, and HR Department employees from 4 manufacturing companies. Data collection was conducted through questionnaire distribution using purposive sampling method. Quantitative analysis was employed as the analytical method. The results indicate that simultaneously, internal control systems, accountability, and human resource competence significantly influence the implementation of good corporate governance. Partially, internal control systems, accountability, and human resource competence variables also significantly affect the implementation of good corporate governance.
Pengendalian Internal Penjualan E-Ticket Dan Moralitas Manajemen Terhadap Pencegahan Kecurangan Pada PT Kereta Api Indonesia Divisi III Palembang Ningsih, Nurul Hutami; Sabrina, Nina; Amelia, Lita; Suprayogi, Yogi
Jurnal Media Wahana Ekonomika Vol. 20 No. 4 (2024): Jurnal Media Wahana Ekonomika, Januari 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i4.13637

Abstract

ABSTRAK Memberikan pemahaman dan menjabarkan hubungan antara pengendalian internal dalam penjualan e-ticket dan moralitas manajemen pada PT. Kereta Api Indonesia Divisi III Palembang dalam upaya melakukan pencegahan kecurangan adalah tujuan yang ingin dicapai. Ini merupakan penelitian asosiatif dengan menggunakan responden sebanyak 50 orang yang merupakan sampel jenuh. Data  primer yang digunakan adalah melakukan wawancara dan membagikan kuesioner yang selanjutnya akan diolah dengan menggunakan SPSS. Proses pengolahan data dilakukan dengan melakukan berbagai analisis melakukan pengolahan data adalah memperlihatan bahwa kedua variabel yang digunakan saling berpengaruh satu sama lain terhadap upaya melakukan pencegahan kecurangan di perusahaan. Kata Kunci :Pengendalian Internal Penjualan E-Ticket, Moralitas Manajemen, dan Pencegahan Kecurangan.   ABSTRACT Provide understanding and explain the relationship between internal control in e-ticket sales and management morality at PT. Indonesian Railways Division III Palembang in an effort to prevent fraud is the goal to be achieved. This is an associative research using 50 respondents who are a saturated sample. The primary data used is conducting interviews and distributing questionnaires which will then be processed using SPSS. The data processing process is carried out by carrying out various analyzes. The data processing is to show that the two variables used influence each other on efforts to prevent fraud in the company. Keywords: Internal Control of E-Ticket Sales, Management Morality, and Fraud Prevention.
Pengenalan Laporan Keuangan Sederhana Pada Umkm Minyak Wangi Masyarakat Kecamatan Parung Kabupaten Bogor, Provinsi Jawa Barat Badru Zaman, Muhammad; Sabrina, Nina; Oktarina, Bulan
Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Vol. 4 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen
Publisher : Unpam Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/kmm.v4i1.38280

Abstract

Pengabdian ini bertujuan untuk memberikan Pengenalan Laporan Keuangan sederhana pada UMKM yang diwakili Mayarakat RW.04 Kecamatan Parung Kabupaten Bogor. Metode kegiatan yang digunakan adalah berdiskusi bersama kepada para Mayarakat RW.04 Kecamatan Parung Kabupaten Bogor, sehingga dapat memberikan solusi yang tepat dalam permasalahan tersebut. Hasil kegiatan menunjukan bahwa sebelum pelaksanaan PKM, para peserta masih kurang menguasai pengelolaan Laporan Keuangan, namun setelah pelaksanaan kegiatan dilakukan peserta kegiatan PKM ini sudah dapat dapat melakukan pengelolaan laporan keuangan.
Kegiatan Pengabdian Kepada Masyarakat Dosen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang Program Berbagi Kasih Anak Yatim di Kota Palembang Kholilah, Kholilah; Fitantina, Fitantina; Puspasari, Mardiana; Masdaini, Efrina; Agusria, Lesi; Juniar, Lis; Zuraidah, Ida; Sabrina, Nina
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 5 (2024): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i5.1044

Abstract

Kegiatan pengabdian masyarakat oleh dosen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang, yaitu Program Berbagi Kasih Anak Yatim di Kota Palembang. Metode yang digunakan adalah pengumpulan dana melalui gerakan Sedekah ODOT (One Day One Thousand) dan penyaluran santunan kepada anak yatim. Kegiatan ini dilaksanakan pada tanggal 30 Juli 2021 di Kelurahan 2 Ilir, Kecamatan Ilir Timur II, Kota Palembang. Hasil dari kegiatan ini menunjukkan bahwa santunan yang diberikan berhasil meringankan beban anak yatim dan mendukung pendidikan mereka, terutama di masa pandemi COVID-program ini efektif dalam memberikan bantuan langsung kepada anak yatim dan meningkatkan rasa kepedulian sosial di kalangan dosen dan mahasiswa.
Co-Authors Afrida, Anggrelia Amelia, Lita Arif, Muhammad Zullian Arifin, M Syahrul Badru Zaman, Muhammad Balqis Sabrina, Putri Bela Rahmadani Belliwati Kosim Betri, Betri Betri, Betri Buana, Adelia Satiara Choiriyah Citra Dewi Darma Yanti Dasir Dasir Diah Isnaini Asiati Djuniar, Lis Fahira, Anisyah Okta Fenty Astrina Fina Dwi Prajanti Fitantina, Fitantina Ghozali, Rosalina Gumulya Sonny Marcel Kusuma Handayani, Mella Hesti Agustini Ida Zuraidah Jauliyan Ayunda Putri Jaya, Alvin Aditya Juniar, Lis Kholilah Kurnia Krisna Hari Kusumawaty, Mia Ladewi, Yuhanis Lesi Agusria Lisdjuniar, Lisdjuniar M Orba Kurniawan M. Orba Kurniawan Mardiana Puspasari Masdaini, Efrina Melhanu, Sandy Pradana Meratia, Meratia Milzan Milzan Milzan, Milzan Mohammad Aryo Arifin, Mohammad Aryo Mudzhalifah, Irma Muhammad Zullian Arif Muliani, Rima Nurrahmi, Maftuhah Nurul Hutami Ningsih Oktarina, Bulan Prajanti, Fina Dwi Putri, Jauliyan Ayunda Rahmah, Nurlaily Rahmalisya Rahmalisya Rahmat Basuki Rahmat Basuki RATNA SARI Redita Wulandari RENDRA BAKTI Rosalina Ghazali Rosalina Ghozali Saekarini Yuliachtri Saifur Rohman Sari Puspa Dewi Satria, Rita Summi Ayati Surtiati Ningsih, Desti Utami, Dinarossi Welly Welly Welly, Welly Welly, Welly Welly, Welly Wiwin Alfianna Yogi Suprayogi Sugandi Yulian Sahri