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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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PENGARUH MOTIVASI WAJIB PAJAK, EDUKASI PAJAK, DAN SIFAT MACHIAVELLIAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Djuniar, Lis; Betri, Betri; Sabrina, Nina; Sari, Dewi Puspa; Melhanu, Sandy Pradana
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8919

Abstract

This research aims to determine the influence of taxpayer motivation, tax education, and Machiavellian nature on taxpayer compliance with risk preferences as a moderating variable in the service area of the West Ilir Pratama Tax Service Office, Palembang City. The sample used was simple random sampling and could only be used as many as 114 questionnaires from 400 respondents. The data used is primary data. The data collection technique was carried out by distributing questionnaires. The results of this research show that taxpayer motivation, tax education, and Machiavellian traits jointly influence taxpayer compliance. Partially, taxpayer motivation and Machiavellian nature influence taxpayer compliance, while tax education has no influence on taxpayer compliance. MRA hypothesis testing shows that risk preference results are unable to moderate the influence of taxpayer motivation on taxpayer compliance, the influence of tax education on taxpayer compliance, and the influence of Machiavellian traits on taxpayer compliance. Risk preference is only a moderator predictor in the relationship models formed.
The Role of Whistleblowing in Moderate Factors Affecting Accounting Fraud Tendencies Hari, Kurnia Krisna; Sabrina, Nina; Meratia, Meratia
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1842

Abstract

General Background: Nearly 46% of companies worldwide reported cases of economic crime fraud in the past two years. The average company reported losing 5-10% of revenue due to fraud, including accounting fraud. Specific Background: From 2016 to date, more than 120 cases of fraud have been recorded in Indonesian state-owned enterprises, one of which is accounting report fraud. Knowledge Gap: Although whistleblowing is important, its moderating role in increasing information asymmetry, integrity and suitability of financial compensation on the tendency of accounting fraud is still not widely used. Aims: This research is intended to examine link information asymmetry, integrity and suitability of financial compensation on the tendency of accounting fraud which is moderated by whistleblowing. Methods: The 37 state-owned enterprises, 13 companies passed the sampling criteria and employees as financial managers, financial staff, accounting managers, and accounting staff were sampled. Data collection used questionnaires and interviews. The analysis technique used multiple linear regression and moderated regression analysis. Results: Whistleblowing strengthens the interaction relationship between information asymmetry and the tendency for accounting fraud and weakens the interaction relationship between integrity and the tendency for accounting fraud. Novelty: This study introduces whistleblowing as a moderating variable, which offers a new perspective on the tendency of accounting fraud in state-owned enterprises. Implications: This study explores the importance of whistleblowing systems in business activities. Information asymmetry and integrity has an influence on the tendenci for accounting fraud suggesting that such disclosure can enhance public trust.
Transformasi UMKM: Peran SAK EMKM dan Digitalisasi dalam Meningkatkan Kinerja Usaha Welly, Welly; Sabrina, Nina; Djuniar, Lis; Fahira, Anisyah Okta
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/6n3ys806

Abstract

This study aims to examine the impact of implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and digitalization on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the automotive sector in Sematang Borang District, Palembang City. The research uses an associative and quantitative approach, collecting primary data through questionnaires. The population comprises 39 automotive business actors registered with the Palembang City Office of Cooperatives and MSMEs. A saturated sampling technique was applied, selecting two respondents from each MSME (the owner and financial staff), resulting in 78 respondents. Validity and reliability tests confirmed that all questionnaire items are valid and reliable. Classical assumption tests showed that the data are typically distributed and free from multicollinearity and heteroscedasticity. Multiple regression analysis revealed that the implementation of SAK EMKM positively impacts MSME performance, and digitalization also significantly influences performance. Together, these two variables account for 78.20% of the variation in performance, with the remaining variation influenced by other factors not included in this study. Keywords: SAK EMKM, Digitalization, MSME Performance Abstrak Riset ini  bertujuan untuk menganalisis pengaruh Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) dan Implementasi digitalisasi terhadap kinerja Usaha Mikro Kecil Menengah (UMKM) bidang otomotif di Kecamatan Sematang Borang Kota Palembang. Metode penelitian menggunakan jenis penelitian asosiasif serta mengetahui besarnya pengaruh tersebut dengan menggunakan data primer berupa kuesioner. Jumlah populasi UMKM bidang otomotif di kecamatan Sematang Borang kota Palembang berjumlah 39 pelaku usaha otomotif  tercatat pada Dinas koperasi dan UMKM kota Palembang. Teknik penarikan sampel jenuh. Setiap UMKM diambil dua responden (pemilik dan staf keuangan) sehingga jumlah responden berjumlah 78 responden. Hasil uji Validitas dan reabilitas dinyatakan semua pertanyaan valid dan reliabel. Selanjutnya dilakukan diuji asumsi klasik diperoleh hasil data berditribusi normal, terhindar dari multikolinearitas dan heterosdastisitas. Hasil uji regresi berganda diperoleh hasil bahwa Implementasi SAK EMKM berpengaruh positif terhadap kinerja UMKM dan penerapan digitalisasi berpengaruh terhadap kinerja UMKM. Besarnya pengaruh kedua variabel tersebut sebesar 78,20% sisanya dipengaruhi variabel lain diluar penelitian ini. Kata kunci: SAK EMKM, Digitalisasi, Kinerja UMKM
Lingkungan Kerja Dan Kompleksitas Tugas Terhadap Kinerja Auditor Dengan Kompetensi Sebagai Variabel Modearsi Pada Inspektorat Daerah Sumatera Selatan Jaya, Alvin Aditya; Sabrina, Nina; Afrida, Anggrelia
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 3 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v2i3.384

Abstract

Objektif. Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan kompleksitas tugas terhadap kinerja auditor pada Inspektorat Daerah Provinsi Sumatera Selatan. Penarikan sampel menggunakan sampel jenuh, sampel yang diteliti adalah 37 auditor yang ada di Inspektorat Daerah Provinsi Sumatera Selatan. Metode Riset. Data yang diperlukan adalah data primer yang diperoleh melalui penyebaran kuesioner pada auditor yang bekerja di Inspektorat Daerah Provinsi Sumatera Selatan. Teknik analisis data yang digunakan dalam penelitian ini adalah uji validitas, uji reliabilitas, uji asumsi klasik dan uji hipotesis. Hasil. Hasil penelitian ini secara parsial menunjukkan bahwa ada pengaruh antara lingkungan kerja dan kompleksitas tugas terhadap kinerja auditor. Dan secara moderasi, lingkungan kerja merupakan homogliser moderasi. Kompleksitas tugas merupakan pure moderasi. Kesimpulan. Lingkungan Kerja berpengaruh signifikan terhadap Kinerja Auditor pada Inspektorat Daerah Provinsi Sumatera Selatan. Kompleksitas Tugas berpengaruh signifikan terhadap Kinerja Auditor pada Inspektorat Daerah Provinsi Sumatera Selatan. Kompetensi merupakan homogliser moderasi. Kompetensi merupakan pure moderasi
Pengaruh Lingkungan Kerja dan Kompleksitas Tugas Terhadap Kinerja Auditor Dengan Kompetensi Sebagai Variabel Modearsi Pada Inspektorat Daerah Sumatera Selatan Jaya, Alvin Aditya; Sabrina, Nina; Afrida, Anggrelia
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.451

Abstract

This study aims to determine the effect of the work environment and task complexity on the performance of auditors at the Regional Inspectorate of South Sumatra Province. Sampling using saturated samples, the samples studied were 37 auditors in the Regional Inspectorate of South Sumatra Province. The data needed is primary data obtained through distributing questionnaires to auditors who work at the Regional Inspectorate of South Sumatra Province. The data analysis technique used in this research is validity test, reliability test, classical assumption test and hypothesis test. The results of this study partially indicate that there is an influence between work environment and task complexity on auditor performance. And in moderation, the work environment is a homoglycer of moderation. The complexity of the task is pure moderation. Work Environment has a significant effect on Auditor Performance at the Regional Inspectorate of South Sumatra Province.
PENDAMPINGAN PEMASARAN DIGITAL DAN PELAPORAN KEUANGAN PADA USAHA KULINER RANTING ‘AISYIYAH TALANG KELAPA Nurrahmi, Maftuhah; Sabrina, Nina; Balqis Sabrina, Putri; Surtiati Ningsih, Desti
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 4 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i4.1410-1417

Abstract

Pengabdian masyarakat ini ditujukan pada kewirausahaan Ranting ‘Aisyiyah Talang Kelapa Palembang. Kegiatan ini melibatkan ibu-ibu anggota ‘Aisyiyah Talang Kelapa yang merintis bisnis usaha rumah tangga seperti pembuatan telur asin, kacang bawang dan sambal Cenge. Permasalahan yang dihadapi diantaranya adalah Kesulitan dalam mengembangkan pemasaran produk seperti masalah produk, promosi dan distribusi dan Pembuatan laporan keuangan yang masih sangat sederhana. Untuk mengatasi permasalahan tersebut, maka dilaksanakan pendampingan untuk pemasaran produk seperti menjaga konsistensi produksi yaitu dalam mendapatkan bahan baku, menjaga kualitas produk, promosi dan distribusi secara online. Kemudian juga pendampingan dalam pembuatan laporan keuangan yang lebih baik. Diharapkan sesudah kegiatan pengabdian pada masyarakat bisnis ibu-ibu ;Aisyiyah Ranting Talang Kelapa akan semakin berkembang dan semakin konsistensi pemasarannya, Laporan keuangannya juga akan semakin tertib dan rapi.
Quality of Life Analysis of Mental Disorder Patients Based on Knowledge Level and Medication Adherence Alfianna, Wiwin; Sabrina, Nina; Rahmah, Nurlaily; Muliani, Rima
Indonesian Journal of Clinical Pharmacy Vol 14, No 3 (2025)
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15416/ijcp.2025.v14i3.63792

Abstract

Evaluating the quality of life (QoL) is essential in assessing therapeutic outcomes for individuals with mental health disorders. Medication adherence plays a pivotal role in treatment success but is frequently suboptimal due to insufficient patient knowledge regarding their illness and prescribed therapies, which can lead to misunderstandings and non-compliance. This research investigates the association between patients’ knowledge levels, adherence to medication regimens, and their quality of life within a population diagnosed with mental disorders. Employing a cross-sectional design, data were collected from 200 patients using standardized instruments, including a knowledge assessment questionnaire, the Morisky Medication Adherence Scale-8 (MMAS-8), and the WHO Quality of Life-BREF (WHOQOL-BREF). Statistical analyses, conducted via SPSS version 25.0, utilized Pearson’s correlation and multiple correlation tests to explore relationships among the variables. Findings indicated that 58% of participants possessed adequate knowledge about their condition and treatment, while 52% demonstrated low adherence to medication. Additionally, 61.5% reported a good quality of life. Significant positive correlations were observed between quality of life and both knowledge and medication adherence (P = 0.000). However, no significant direct relationship was found between knowledge and adherence levels. The study underscores that medication adherence is significantly linked to enhanced quality of life in patients with mental disorders. Although knowledge alone does not directly predict adherence, it, in conjunction with adherence, contributes to improved quality of life outcomes. These results emphasize the need for integrated strategies focusing on patient education and adherence promotion to optimize therapeutic benefits.
Pengaruh Independensi, Mekanisme Corporate Governance dan Kualitas Audit Terhadap Integritas Laporan Keuangan Muhammad Zullian Arif; Nina Sabrina; Yulian Sahri
Jurnal Simki Economic Vol 6 No 2 (2023): Volume 6 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i2.354

Abstract

The research objectives in this study were 1) to determine the effect of independence on the integrity of financial statements 2) to determine the effect of independent commissioners on the integrity of financial statements 3) to determine the effect of institutional share ownership on the integrity of financial statements 4) to determine the effect of the audit committee on the integrity of financial statements 5) to determine the effect audit quality on the integrity of financial statements. Research used associative. There are six variables used, namely independence, independent commissioners, institutional share ownership, audit committee, audit quality, and the integrity of financial reports. The population of this study were 13 automotive and component sub-sector manufacturing companies listed on the Indonesian stock exchange. The samples used were 39 financial reports. The data used is secondary data. The data collection method used in this study is the documentation of financial statements. The data analysis technique used in this study is the normality test, classical assumption test, coefficient of determination, multiple regression analysis, t test assisted by the Statistical Program For Special Science (SPSS). The results of this study indicate that the effect of independence has no positive effect, independent commissioners have no negative effect, institutional share ownership has a negative effect, audit committee has a positive effect, and audit quality has no positive effect on the integrity of financial statements.
Implementation of Business Development and Financial Reporting in Small and Medium Micro Enterprises (SMEs) Kelvin's Tempe Chips: Perkembangan Usaha dan Penerapan Laporan Keuangan pada Usaha Menengah Kecil Mikro (UMKM) Keripik Tempe Kelvin Dasir; Nina Sabrina
Altifani Journal: International Journal of Community Engagement Vol. 5 No. 2 (2025): Altifani Journal: International Journal of Community Engagement
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/altifani.v5i2.761

Abstract

The problems faced by UMKM Tempe Kelvin Chips as a partner are production, marketing and financial administration problems. The purpose of this service is to help solve partner problems. Through counseling, training, mentoring and providing assistance for production facilities and infrastructure provided to partners. By recording business activities and making financial reports using Si Apik, the development of the Kelvin Tempe Chips business can be seen. The results of the service obtained by partners have improved the production of “tempeh” chips, have carried out online marketing and managed financial reports with the Si Apik application.
PENDAMPINGAN BRANDING LOKAL, INOVASI KEMASAN, DAN PEMBUKUAN KEUANGAN SEDERHANA PADA UMKM DAPOER NAURAH DI DESA KERINJING Anggrelia Afrida; Dinarossi Utami; Nina Sabrina
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 2 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstrak: UMKM kuliner rumahan Dapoer Naurah di Kabupaten Ogan Ilir menghadapi permasalahan rendahnya identitas merek, kemasan produk yang kurang layak display, serta belum diterapkannya pembukuan keuangan sederhana. Kegiatan pengabdian ini bertujuan meningkatkan kapasitas pelaku UMKM melalui inisiasi branding lokal, pengembangan packaging produk inovatif, dan penerapan pembukuan keuangan sederhana. Metode yang digunakan meliputi sosialisasi dan pendampingan partisipatif dengan mitra. Evaluasi dilakukan melalui observasi, wawancara singkat, dan checklist indikator pra–pasca kegiatan. Hasil kegiatan menunjukkan peningkatan kelengkapan informasi label dari parsial menjadi lengkap (100%), perubahan kemasan dari plastik sederhana menjadi kemasan box layak display (100% pada produk unggulan), serta penerapan pencatatan kas harian dari tidak rutin menjadi mulai berjalan. Pemahaman mitra terhadap branding, kemasan, dan pembukuan meningkat sekitar 75%. Program ini berkontribusi pada peningkatan nilai tambah produk dan mendukung pencapaian SDGs tujuan 8 dan 12.Abstract: Home-based culinary MSME Dapoer Naurah in Ogan Ilir Regency faced limited brand identity, inadequate product packaging, and the absence of simple financial bookkeeping. This community service program aimed to strengthen MSME capacity through local branding initiation, innovative packaging development, and simple financial bookkeeping implementation. The methods included socialization, training, workshops, and participatory mentoring involving one business owner and two to three family members engaged in production activities. Evaluation was conducted using observation, short interviews, and pre–post activity indicator checklists. The results showed a 100% improvement in label completeness, transformation of packaging from basic plastic to display-ready box packaging for flagship products, and the initiation of daily cash recording practices. The partner’s understanding of branding, packaging, and bookkeeping increased by approximately 75%. These outcomes indicate improved product value added and support the achievement of SDG 8 (Decent Work and Economic Growth) and SDG 12 (Responsible Consumption and Production).
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