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Eksistansi
Published by Politeknik Negeri Sriwijaya
ISSN : 20852401     EISSN : 2776074X     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Bidang kajian: Ekonomi Manajemen Akuntansi Administrasi Bisnis Sistem Informasi Social Science
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 77 Documents
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PROYEKSI BIAYA PERSEDIAAN BAHAN BAKU KANTONG SEMEN DENGAN METODE ECONOMIC ORDER QUANTITY Rizky Nofatriani; Siska Aprianti; Sulaiman Sulaiman; Rita Martini
EKSISTANSI Vol. 10 No. 01 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

This study aims to analyze management of the cost control of inventory of bag raw materials and frequency orders with EOQ methods, ReOrder Point and Safety Stock at PT Semen Baturaja (Persero), Tbk. For handling costs of supplies there is inefficiencies of costs raw material bags PCC 50 Kg. Inefficiencies borne by the company is quite material, seen from the many types of raw materials. ReOrder Point in 2018 for booking planning and accurate purchase of raw materials is 78,493 and for 2019 of 75,493 units, the Safety Stock of 2018 and 2019 was obtained for 156,986 and 150,658. The simulation results in the next 5 (five) years for 12 raw materials and the helper material is projected in 4 plant there will be an additional stock cost of Rp 1.065.269.485, while the projection of spare parts for 1,000 materials will be an additional supply fee of Rp 17,754,491,417.
PELAKSANAAN PENGHAPUSAN BARANG MILIK DAERAH PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN TULANG BAWANG M Nafiul Amri; Aladin Aladin; Husni Mubarok; Maulan Irwandi
EKSISTANSI Vol. 11 No. 01 (2022): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

This research was conducted at the office of the Regional Financial and Asset Management Agency of Tulang Bawang Regency. The purpose of this study was to analyze the implementation of the abolition of regional property and to find out the obstacles in the implementation of the abolition of regional property at the Office of the Regional Financial and Asset Management Agency of Tulang Bawang Regency. This type of research uses a qualitative descriptive approach. While the data collection techniques were carried out through the methods of observation, interviews, and documentation. Based on the research conducted, it can be seen that the main obstacle that hinders the implementation of the abolition of Regional Property at the Regional Financial and Asset Management Agency in Tulang Bawang Regency is the incompleteness of the documents proposed to be abolished. This is due to the lack of human resources (HR) in understanding the technical deletion at the Regional Work Unit office (SKPD).
KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA PALEMBANG: DARI ASPEK SISTEM PENGENDALIAN INTERNAL Fildzah Rahmah Satirah; Rita Martini; Nurhasanah Nurhasanah; Kartini binti Che Ibrahim; Kartika Rachman Sari; Farida Husin
EKSISTANSI Vol. 11 No. 01 (2022): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

The internal control system is one of the variables that can help to improve the quality of government financial statement data (SPI). The purpose of this study is to see how the internal control mechanism at Palembang City's Regional Secretariat affects the quality of financial reports. The responses to the distributed questionnaires are collected, and data processing begins. Staff from the Palembang City Regional Secretariat's twelve sectors were polled. Sixty people responded to the survey, and sixty of them provided feedback. Linear regression was used as an analytical tool. The study's findings show that internal control has a favorable and significant impact on financial statement information quality
PENGARUH FEE AUDIT, INTEGRITAS AUDITOR, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG Widhah Raihanah; Evada Dewata; Rosy Armaini
EKSISTANSI Vol. 11 No. 01 (2022): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

TheIpurpose of this study is to determine the effect of audit fee, auditor integrity, and time budget pressure on audit quality at public accounting firms in Palembang. The type of data used in this research is quantitative. The population of this research is auditors who work at Public Accounting Firms in Palembang which are registered at the Indonesian Institute of Certified Public Accountants in 2020 as many as 10 KAPs. By using the total sampling method or census obtained 8 KAP as research samples. The data collection of this research was done by distributing questionnaires to 45 auditors. This study uses multiple linear regression analysis with SPSS version 26. The results show that: (1) Audit fee significantly positive effects on Audit Quality (2) Auditor Integrity significantly positive effects on Audit Quality (3) Time budget pressure significantly negative effects on Audit Quality, and (4) Audit Fee, Auditor Integrity, and Time budget pressure together (simultaneously) significantly positivexeffect on Audit Quality by 45.50%.
ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH DAN IMPLIKASINYA TERHADAP KEMANDIRIAN KEUANGAN DAERAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Nurdiah Anjas Kesuma; Kartika Rachma Sari; Darul Amri; Masnoni Masnoni
EKSISTANSI Vol. 11 No. 01 (2022): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

This study aims to examine the effect of Regional Original Income (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) on Regional Expenditures, see if there is a Flypaper Effect on Regional Expenditures, and its implications for the Level of Regency/City Regional Financial Independence. in South Sumatra Province in 2015-2019. The data used in this study is the Budget Realization Report (LRA) in the District / City Government Financial Statements of South Sumatra Province. The population of this research is LRA in 17 regencies/cities in South Sumatra Province for the 2015-2019 Fiscal Year using the saturated sampling method and 85 units of observation. The results show that PAD has a significant effect on Regional Expenditures, DAU have a significant effect on Regional Expenditures, DAK have no and no significant effect on Regional Expenditures, PAD, DAU, and DAK simultaneously have an effect on Regional Expenditures, PAD, DAU, DAK, and Regional Expenditures affect the Level of Regional Financial Independence, and the occurrence of the Flypaper Effect on Regional Expenditures in the Regency/City of South Sumatra Province
DETERMINASI BELANJA DAERAH PADA KABUPATEN MUSI BANYUASIN: DARI PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS Annisah Yuni Fakhirah; Bainil Yulina; Husni Mubarok
EKSISTANSI Vol. 11 No. 01 (2022): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

This study aims to determine the effect of Regional Original Income, General Allocation Funds, Special Allocation Funds on Regional Expenditures in Musi Banyuasin Regency in 2015-2019. This study uses quantitative data type. The sample used in this study is a total/saturated sample which includes 15 sub-districts in Musi Banyuasin Regency. This study uses multiple regression analysis with the help of SPSS version 26 application. The result of this study indicate that (1) Regional Original Income has a positive and significant effect on Regional Expenditures, (2) General Allocation Funds has a positive and significant effect on Regional Expenditures, and (3 ) Special Allocation Funds have a positive and significant effect on Regional Expenditures (4) Regional Original Revenue, General Allocation Funds, and Special Allocation Funds simultaneously have a positive and significant effect on Regional Expenditures with a determination coefficient of 45.6%.
Analisis Motivasi Kerja, Fasilitas Terhadap Gaya Kepemimpinan dan Dampaknya pada Kualitas Jasa Layanan Perpustakaan Politeknik Negeri dan Swasta di Kota Palembang M. Thoyib; Sopiyan AR; Periansya .
EKSISTANSI Vol. 5 No. 3 (2013): Jurnal Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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Abstract

The quality of human resources is the key word in the face of today's global marketplace. Changes in the level of quality of human resources is often a issue in almost all organizations. Where the service quality can be affected by factors of work motivation, facilities such as reference books, information and leadership style in the university environment, especially in service in the library. This study aims to identify and analyze how far the direct influence of the three variables; motivation (X1), facilities (X2), leadership style (Y) with quality of services (Z). Sample as many as 153 respondents of 175 questionnaires were distributed from the student population of public and private polytechnics and engineering fields Busnis (not polytechnic health) in Palembang. The analysis model used is the SEM (structural equation model). Results of studies with variable conclusions berpengarh facilities directly and domnan to variable leadership style (0.49), while the third variable of motivation, facilities and leadership styles and dominant direct effect on the quality services is variable motivation (0.38).
DETERMINAN KUALITAS LAPORAN KEUANGAN KOTA PALEMBANG Widodo, Rahmat; Ardiani, Susi; Armaini, Rosy
EKSISTANSI Vol. 12 No. 2 (2023): Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Kualitas laporan keuangan mencerminkan kesesuaian informasi keuangan yang disajikan oleh suatu entitas dengan standar akuntansi yang berlaku. Laporan keuangan yang berkualitas baik menunjukkan bahwa informasi yang terkandung di dalamnya dapat digunakan dalam pengambilan keputusan.Tujuan penelitian ini adalah untuk mengetahui pengaruh  Sistem Pengendalian Intern, Kompetensi Aparatur Pemerintah dan Pemanfaatan Teknologi Informasi terhadap kualitas Laporan Keuangan Kota Palembang. Jenis data yang digunakan dalam penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah seluruh Organisasi Perangkat Daerah yang ada di kota Palembang. Dengan menggunakan metode purposivesampling atau kriteria tertentu. Pengumpulan data penelitian ini dilakukan dengan menyebarkan kuesioner kepada 96 pegawai pada setiap Organisasi Perangkat Daerah. Penelitian ini menggunakan analisis regresi linier berganda dengan program SPSS versi 29. Hasil penelitian menunjukkan Sistem Pengendalian Intern berpengaruh positif signifikan terhadap Kualitas Laporan Keuangan, Kompetensi Aparatur Pemerintah berpengaruh positif signifikan terhadap Kualitas Laporan Keuangan, Pemanfaatan Teknologi Informasi  berpengaruh Positif signifikan terhadap Kualitas Laporan Keuangan, dan Sistem Penegendalian Intern, Kompetensi Aparatur Pemerintah, dan Pemanfaatan Teknologi Informasi secara bersama-sama (secara simultan) berpengaruh positif signifikan terhadap kualitas laporan keuangan.
ANALISIS EFEKTIVITAS SERTA KONTRIBUSI PAJAK PARKIR DAN RETRIBUSI PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG TAHUN 2017-2021 Sinurat, Vinny Patricia; A. R, Sopiyan; Indriasari, Desi
EKSISTANSI Vol. 12 No. 2 (2023): Eksistansi
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Abstract

Penelitian ini dilaksanakan untuk melihat efektivitas pajak parkir dan retribusi parkir beserta kontribusinya terhadap Pendapatan Asli Daerah Kota Palembang. Penelitian ini merupakan penelitian deskriptif-kuantitatif dengan data sekunder yang didapat dari Laporan Keuangan Pemerintah Daerah Kota Palembang dari tahun 2017 sampai tahun 2021. Penelitian menggunakan analisis efektivitas dan analisis kontribusi untuk mengetahui tingkat efektif dan kontribusi kedua pendapatan tersebut. Berdasarkan perhitungan efektivitas, rata-rata persentase pajak parkir sebesar 97,84%, artinya pajak parkir memenuhi kriteria cukup efektif dan rata-rata retribusi parkir sebesar 72,02% berarti retribusi parkir berada di kriteria tidak efektif. Sedangkan rata-rata persentase kontribusi pajak parkir sebesar 2,46% yang mengindikasikan kontribusi pajak berada pada kriteria cukup dalam memberikan kontribusi dan retribusi parkir sebesar 0,53% yang artinya berada pada kriteria tidak memberikan kontribusi terhadap Pendapat Asli Daerah.
ANALISIS FAKTOR-FAKTOR TINGKAT PENGUNGKAPAN WAJIB LAPORAN KEUANGAN PEMERINTAH PROVINSI DI PULAU SUMATERA Putra, Dendi Ade; Arifin, Kiagus Zainal; Indriasari, Desi
EKSISTANSI Vol. 12 No. 2 (2023): Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah, Belanja Modal, dan Temuan Audit terhadap Tingkat Pengungkapan Wajib. Populasi dalam Penelitian ini adalah Pemerintah Provinsi di Pulau Sumatera yang terdiri dari 10 Provinsi selama periode 2017-2021. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Penelitian ini menggunakan metode nonprobability sample sehingga diperoleh 10 Provinsi sebagai sampel penelitian. Data yang digunakan dalam penelitian ini adalah data sekunder berupa Laporan Keuangan Pemerintah Daerahpada Provinsi di Pulau Sumatera yang diperoleh dari lama website www.bpk.go.id dan diolah menggunakan aplikasi Statistical Product and Service Solutions (SPSS) versi 29. Hasil penelitian menunjukkan bahwa pendapatan asli daerah berpengaruh dan signifikan terhadap tingkat pengungkapan wajib, belanja modal berpengaruh dan signifikan terhadap tingkat pengungkapan wajib, temuan audit tidak berpengaruh dan tidak signifikan terhadap tingkat pengungkapan wajib, pendapatan asli daerah, belanja modal, dan temuan audit secara bersama-sama berpengaruh dan signifikanterhadap tingkat pengungkapan wajib.

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