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Candra Romanda
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Institut Rahmaniyah Sekayu Jl. Merdeka No. 531 Kelurahan Serasan Jaya Kecamatan Sekayu Kabupaten Musi Banyuasin Provinsi Sumatera Selatan
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Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Published by STIE Rahmaniyah Sekayu
ISSN : -     EISSN : 26206110     DOI : https://doi.org/10.51877/jiar.v9i2
Core Subject :
Jurnal Ilmiah Akuntansi Rahmaniyah focuses on the study related to accounting that are relevant for the development of the theory and practice of accounting. This journal publishes theoretical, conceptual, and empirical (research) papers within the broad areas of accounting. Jurnal Ilmiah Akuntansi Rahmaniyah accepts paper with various research approaches, namely quantitative, qualitative, mixed-method, and critical. Jurnal Ilmiah Akuntansi Rahmaniyah focuses related on various themes, topics, and aspects of accounting , including (but not limited) to the following topics: Financial Accounting Auditing Taxation Accounting Information System Public Sector Accounting Enviromental and Social Accounting Corporate Governance Ethical Issues in Accounting Accounting Information Systems Sustainability Accounting Management and Cost Accounting
Arjuna Subject : -
Articles 100 Documents
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PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. SUMBER ALFARIA TRIJAYA, TBK PALEMBANG Teguh Santoso; Yunidar Erlina; Yancik Syafitri; Ernawati Ernawati; Ellen Sumiarni
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i2.283

Abstract

This research was conducted to determine how much influence the transformational leadership style, compensation and work environment have on employee job satisfaction at PT. Sumber Alfaria Trijaya, Tbk Palembang. The sample in this study were employees of PT. Sumber Alfaria Trijaya, Tbk Palembang which is taken using the slovin formula. So the sample size in this study was 72 respondents from the employee population of PT. Sumber Alfaria Trijaya, Tbk. Palembang which will be the respondent. The analytical method used is multiple linear regression analysis by comparing the four research variables. Based on simultaneous hypothesis testing (statistical F test) with a significance value of 0.00 <0.05 which indicates that there is a simultaneous significant effect of the variable transformational leadership style, compensation and work environment on employee job satisfaction and with the test value of the coefficient of determination the results obtained that simultaneously or simultaneously the three independent variables namely transformational leadership style, compensation and work environment are able to explain changes in job satisfaction variables of 25.8% and the other 74.2% are influenced by other variables not included in this regression model.
Analisis Faktor Penyebab SiLPA dan SILPA Pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Musi Banyuasin Ahmad Irfansyah
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 4 No 1 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v4i1.160

Abstract

This study aims to determine the factors that cause the remainder of the budget calculation (SiLPA) and the remainder over budget financing (SILPA) in the Financial Management and Assets Board of the District of Musi Banyuasin in period of 2016 to 2018.. This study uses a qualitative method. Data collection techniques are carried out through field studies by conducting documentation and interviews, literature studies from literature references that support this research. Data analysis techniques start from qualitative data in the form of Reports on the Realization of Regional Income and Expenditure Budgets and Reports on Changes in Budget Balances. The Results of study indicate that the high and low levels of SiLPA that occurred in BPKAD in the District of Musi Banyuasin in the period 2016 to 2018 caused by exceeding income, remaining expenses or other consequences. While SILPA is caused by an increase in regional income, the absorption of the regional budget that is not optimal, the low absorption of unexpected expenditure, the high level of financing receipts but the low cost of financing which means that there are funds that are not utilized optimally, the quantity of human resources in lacking so that the planned target achievement is not optimal.
PENGARUH PERPUTARAN PIUTANG TERHADAP RENTABILITAS PADA PT. ARWANA CITRAMULIA(TBK) Candra Romanda
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 1 No 2 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v1i2.32

Abstract

Perputaran piutang sebagai salah satu aktiva lancar mempunyai peran yang sangat penting dalam mendorong operasional perusahaan. Dengan adanya tingkat perputaran piutang yang kurang lancar, mengakibatkan tingkat rentabilitas perusahaan menurun, sehingga perusahaan tidak bisa segera memberikan piutang baru kepada pelanggan yang tentunya dapat berpengaruh pada pendapatan, begitu juga dengan perusahaan PT. Arwana citramulia yang merupakan perusahaan yang bergerak dalam bidang produksi ubin keramik Tingkat perputaran piutang pada PT. Arwana Citramulia Tbk, secara keseluruhan dari Tahun 2012 sampai dengan 2016 tidak sampai pada kriteria baik, yang berarti bahwa tingkat perputaran piutang lebih kecil dari standar yaitu < 6 yang dinyatakan tidak baik. Dengan demikian maka dapat disimpulkan bahwa dalam pengelolaan perputaran piutang PT. Arwana Citramulia Tbk masih terdapat kelemahan dan harus dapat mengatur tingkat perputaran piutang sehingga dapat meningkatkan perolehan laba perusahaan serta dapat meningkat kinerja keuangan perusahaan, sehingga rasio rentabiltas perusahaan akan dalam keadaan baik.
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN DAN PUSAT BIAYA PADA PERUSAHAAN DAERAH AIR MINUM TIRTA RANDIK KABUPATEN MUSI BANYUASIN Deswati Supra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i1.257

Abstract

Penelitian ini bertujuan untuk mengetahui akuntansi pertanggungjawaban dalam penilaian kinerja pusat pendapatan dan pusat biaya pada PDAM Tirta Randik Kabupaten Musi Banyuasin. Jenis data dalam penelitian ini adalah data primer dan data sekunder. Teknik pengumpulan data adalah dokumentasi dan wawancara. Analisis data yang digunakan adalah kuantitaf dan kualitatif. Hasil penelitian pusat pendapatan sudah cukup memadai karena perusahaan dalam melakukan penyusunan anggaran meggunakan metode bottom up, sedangkan hasil penelitian pusat biaya pada PDAM Tirta Randik Kabupaten Musi Banyuasin dalam melakukan penyusunan anggaran belum memisahkan biaya terkendali dan tidak terkendali, dan pada laporan pertanggungjawaban pada pusat biaya selama tiga tahun realisasinya melebihi dari anggaran perusahaan.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, PROFESIONALISME SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA SKPD KABUPATEN PESAWARAN) Ferin Annisa; Eka Sariningsih; Muhammad Luthfi
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v3i2.149

Abstract

Managerial Performance, namely the work units of public organizations are expected to create a conducive work environment by integrating the leadership capabilities and abilities of subordinates. The purpose of this study was to determine how much influence budgeting participation, clarity of budget targets, professionalism of human resources, organizational commitment and work motivation on managerial performance. Data was collected by Purposive Sampling, with a sample of 96 respondents involved in budgeting. The analysis technique used is the Partial Least Square (PLS) model. The test results show that the partial hypothesis of budgeting participation, professionalism of human resources, organizational commitment and work motivation have an influence on managerial performance. While the clarity of the budget target does not affect managerial performance. The result of the determination coefficient test (R2) is around 0.611.
ANALISIS FINANCIAL DISTRESS MENGGUNAKAN MODEL ALTMAN, MODEL SPRINGATE DAN MODEL ZMIJEWSKI PADA PT RAMAYANA LESTARI SENTOSA TBK Zein Ghozali
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.347

Abstract

Tujuan penelitian ini untuk mengetahui bagaimana hasil analisis financial distress dengan menggunakan model Altman, model Springate, dan model Zmijewski pada perusahaan PT Ramayana Lestari Sentosa Tbk. selama periode tahun 2018 - 2020. Data yang digunakan adalah data sekunder yang berupa laporan keuangan perusahaan yang telah diaudit dan terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menunjukkan ada perbedaan antara model Altman, model Springate, dan model Zmijewski dalam memprediksi financial distress pada perusahaan PT Ramayana Lestari Sentosa Tbk. yaitu model Altman pada tahun 2018-2020 berdasarkan kriteria Z Score dengan nilai lebih dari 2,99 diprediksi perusahaan tidak mengalami financial distress atau kebangkrutan. Pada model Springate selama periode tahun 2018-2019 berdasarkan kriteria S Score dengan nilai lebih dari 0,862 diprediksi perusahaan tidak mengalami financial distress atau kebangkrutan tetapi pada tahun 2020 berdasarkan kriteria S Score dengan nilai kurang dari 0,862 diprediksi mengalami financial distress atau kebangkrutan. Pada model Zmijewski periode tahun 2018-2020 berdasarkan kriteria X Score dengan nilai kurang dari 0 diprediksi perusahaan tidak mengalami financial distress atau kebangkrutan. Dan model yang tepat berdasarkan tingkat akurasi dan tipe error adalah model Altman dan model Zmijewski dengan tingkat akurasi tertinggi dan tipe error yang rendah.
ANALISIS PENERIMAAN PAJAK KENDARAAN BERMOTOR JENIS ALAT BERAT PADA BADAN PENDAPATAN DAERAH UPTB KABUPATEN MUSI BANYUASIN I Masri Ermawijaya
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 2 No 2 (2019): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v2i2.82

Abstract

Penelitian ini bertujuan mengetahui penerimaan pajak alat berat dalam meningkatkan pendapatan pajak daerah pada Badan Pendapatan Daerah UPTB Kabupaten Musi Banyuasin I. Metode penelitian ini menggunakan metode kuantitatif dengan menganalisis rasio efektivitas dan kontribusi. Data dalam penelitian ini adalah data primer dan data sekunder. Data primer adalah data dari hasil wawancara. Data sekunder adalah data tentang target dan realisasi penerimaan pajak kendaraan bermotor jenis alat berat pada Badan Pendapatan Daerah UPTB Kabupaten Musi Banyuasin I. Hasil penelitian ini menunjukkan bahwa efektivitas penerimaan pajak alat berat dari Tahun 2014 sampai 2018 berada dalam kriteria cukup efektif dengan rata-rata rasio sebesar 89,81% (standar : 80-90%). permaslahannya kurangnya sosialisasi dan sanksi/denda yang kurang tegas terhadap wajib pajak. Kontribusi penerimaan pajak alat berat dari Tahun 2014 sampai 2018 mengalami fluktuasi, dimana Rasio kontribusi pajak alat berat terhadap pajak daerah tingkat I pada Tahun 2014 sampai dengn 2018 dengan rata-rata sebesar 0,04% atau kurang dari 10% dengan kriteria kurang. Hal ini disebabkan masih rendahnya pemahaman wajib pajak tentang pengenaan pajak alat berat serta rumitnya pengurusan administrasi pembayaran pajak sehingga membuat wajib pajak tidak melakukan pembayaran. Langkah yang diambil adalah sosialisasi yang merata ke masayarakat, kemudahan administrasi dan tindakan yang tegas perlu diterapkan.
KONTRIBUSI FINANCIAL TECHNOLOGY PEER-TO-PEER LENDING SEBAGAI PERMODALAN DIGITAL UNTUK MEMBANTU PEMBIAYAAN PETANI DALAM MENINGKATKAN PRODUKTIVITAS USAHA TANI Jhon Eferedy; Apip Alansori; Kadek Widani; Dicky Fardiansyah Nugroho; Neshwa Eka Ramadona
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 2 (2026): Junal Ilmiah Akuntansi Rahmaniyah Vol. 9 No. 2 Juni 2026
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i2.495

Abstract

This study examines the role of Fintech peer-to-peer (P2P) lending as an alternative source of digital financing for farmers facing agricultural funding challenges due to declining productivity, particularly in West Lampung Regency affected by the El Niño phenomenon. A qualitative descriptive approach was employed through literature and document analysis, supported by primary data collected from direct interviews with local farmers. The data were obtained from scientific publications, official documents, and interview results, then analyzed using a narrative approach. The findings indicate that limited access to conventional financial institutions makes it difficult for farmers to secure capital after crop failure. Fintech P2P lending offers a faster, more flexible, and collateral-free financing option; however, its adoption remains limited because of low digital literacy and concerns about data security. The study is limited by the small number of participants, which may not fully represent farmers across Lampung. It contributes to the fields of digital agriculture, financial inclusion, and agricultural technology while providing insights for local governments, OJK, and Fintech providers in developing farmer education programs. Its novelty lies in linking climate change impacts with technology-based digital financing in a local agricultural context.
PENGARUH KEPEMIMPINAN DAN BUDAYA TERHADAP KINERJA APARATUR PEMERINTAH DAERAH DI SEKRETARIAT DAERAH KABUPATEN MUSI BANYUASIN Ahmad Irfansyah; Rano Asoka
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.337

Abstract

The research aims to see the influence of leadership and culture on the performance of regional government officials in the regional secretariat of Musi Banyuasin Regency. The results of the research show that the performance of the apparatus at the Regional Secretariat of Musi Banyuasin Regency is seen from the aspect of effectiveness, namely understanding the tasks given to employees, the level of quality of service provided by the apparatus to the service user community as well as the relevance of activity programs implemented in the organization and also cultural factors and The leadership shown by leaders to employees through attitude and example as well as a high work ethic can influence the behavior of officers and provide motivation in order to provide services to the service user community to achieve the vision and mission of the Regional Secretariat of Musi Banyuasin Regency.
ANALISIS PENGGUNAAN APLIKASI SISTEM AKUNTANSI PERSEDIAAN (ASAP) TERHADAP EFEKTIVITAS PELAPORAN PERSEDIAAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN MUSI BANYUASIN Ahmad Irfansyah
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v5i2.222

Abstract

This research is used to answer two main problems, namely how to use the Inventory Accounting System Application (ASAP) on the effectiveness of inventory reporting at the Regional Financial and Asset Management Agency of Musi Banyuasin Regency and what efforts should be made to increase the effectiveness of using the Inventory Accounting System Application (ASAP)The results of this study indicate that the financial report reporting of the Inventory Information System Application (ASAP) has been used effectively considering the final results of the inventory obtained are itemized and, however, if viewed from the point of view of using the application in inputting, it can be said to be less effective because inputting errors often occur data where the available menu does not match the data inputted so it is necessary to make adjustments in the input and efforts made by the local government through the Regional Financial and Asset Management Agency of Musi Banyuasin Regency, namely intrinsically and exterinsically in the form of operator assistance, routine checks / checks, application updates. as well as ASAP operator outreach / training.

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