13 research outputs found
ANALISIS PENERAPAN DAN PERKEMBANGAN PRO-POOR BUDGETING DI PROVINSI SUMATERA SELATAN TAHUN 2009-2013
Full text linkThis study aimed to analyze the application and development of pro-poor budgeting in the province of South Sumatra, which is done by analyzing the consistency, relevance and effectiveness of pro-poor budgeting documents between government development planning and budgeting. The analysis technique used is descriptive analysis of qualitative and quantitative research to answer the problem. The results showed that the application of the assessment ratio of pro-poor budgeting calculations obtained 0.2 in 2009, 2010 and 2011 with a very pro category. Whereas, in the implementation of pro-poor budgeting in 2012 and in 2013 obtained the calculation of 0.18 with enough categories siding
Pengujian Faktor-Faktor Auditor Switching Dengan Analisis Regresi Logistik Pada Perusahaan Sektor Manufaktur Di BEI
Full text linkThe purpose of this study is to know and analyze, Audit Opinion, Management Change, KAP Size, and Financial Distress have a simultaneous and partial effect on Auditor Switching. The population is manufacturing companies in the consumer goods sector that are listed on the Indonesia Stock Exchange for the 2018-2020 period. A sample of 44 companies from the consumer goods sub-sector based on the criteria that have been considered. The data analysis technique used is logistic regression. Which has four testers including: Assessing the Overall Model (Overall Model Fit), Testing the Feasibility of the Regression Model (Goodness of Fit Test), Determinant Coefficient (Nagelkerke's R Square) and Classification Matrix. The results obtained simultaneously Audit Opinion, Management Change, KAP Size, and Financial Distress have an effect on Auditor Switching. Meanwhile, partially Financial Distress has an effect but Audit Opinion, Management Change, KAP Size, has no effect on Auditor Switching
ANALISIS PDRB, IPM DAN JUMLAH PENDUDUK TERHADAP JUMLAH KEMISKINAN DI PROVINSI SUMATERA SELATAN
Full text linkThe purpose of this study is to determine the effect of GRDP, HDI, and total population on the amount of poverty in South Sumatra. The type of data used in this study is secondary data in the form of document data on GRDP, HDI, Total Population, and Total Poverty for a period of 3 years (2016-2018) in 17 (seven) districts/cities of South Sumatra Province. The data analysis technique used in this study is panel data regression with data processing tools using Eviews 11. To perform regression on the variables, the researcher uses 3 (three) methods, namely: (a) Common Effect Model, (b) Fixed Effect Model , (c) Random Effects.The results obtained simultaneously are F arithmetic > F table (244.3836 > 2.01), and the probability value is 0.000000 so that H0 is rejected and H1 is accepted. This shows that the variables GRDP, HDI, and Total Population together (simultaneously) have a significant effect on poverty. While partially the GRDP (x1) and Population (x3) variables partially have no effect on the amount of poverty, with coefficient values of 0.000270 and 0.108607 with probability values of 0.1165 (> 0.05) and 0.0000 ( <0.05). However, the HDI variable (x2) partially has a negative and significant effect on poverty, with a coefficient value of -12.8278
ANALISIS SISTEM PENGGAJIAN DALAM UPAYA PENGENDALIAN INTERNAL PERUSAHAAN
Full text linkPenelitian ini bertujuan untuk menganalisis sistem penggajian sebagai upaya dalam pengendalian internal perusahaan pada PT. Salsabila Perkasa. Jenis data yang digunakan peneliti data primer yaitu data non-numerik seperti hasil wawancara mengenai sistem informasi akuntansi penggajian dan pengupahan serta sistem pengendalian internal yang dijalankan perusahaan PT. Putra Salsabila Perkasa. Teknik analisis yang digunakan dalam penelitian ini adalah analisis deskriptif yaitu menganalisa dan mendekripsikan serta membandingkan data yang diperoleh. Hasilnya menunjukkan sistem informasi akuntansi penggajian di PT. Putra Salsabila Perkasa belum mendukung upaya pengendalian internal karena masih kurangnya dalam struktur organisasi pemisahan tugas tersendiri untuk sistem penggajian yang dapat menyebabkan peluang terjadinya kecurangan dalam penggajian
ANALISIS PENGENDALIAN INTERN SIKLUS PENDAPATAN PADA PENERBIT ERLANGGA CABANG PALEMBANG
Full text linkThis research is engaged in printing. This printing company before the Covid-19 pandemic was in conditions that generated optimal profits. The occurrence of the Covid-19 pandemic make company profits always decline. This is closely related to the cost behavior and break-even of multiple products in planning short-term profits. The population used in this study is the cost behavior and break-even of multi-products in the short-term profit planner in 2020. The sampling used is purposive sampling. The type and design of the research is descriptive research. Based on the results of the research, the company has not implemented the concept of cost behavior which separates variable costs and fixed costs with the income statement in the multi-product breakeven calculation has not been prepared by variable costing. The conclusion from this study states that companies must apply the concept of cost behavior that separates fixed costs and variable costs. And applying the multi-product breakeven guidelines as a tool in sales revenue for product orders can determine short-term profit.Keywords : Cost Behavior, Multi-Product Break-even, Short-Term Profit Plannin
Analisis Pengaruh Kualitas Sistem Media Elektronik E-Filling dan E-Billing Terhadap Tingkat Kepuasan Wajib Pajak (Studi Pada Wajib Pajak di Fakultas Ekonomi Universitas Tridinanti Palembang)
Full text linkThis research is being done to taxpayers at economic faculty of Tridinanti Palembang. This research aims to know effect the quality of the e-filing and e-billing system toward taxpayers satisfaction level. The population in this study is 339 taxpayers. Sample of 130 taxpayers by using purposive sampling methods. The analytical technique used is a descriptive analysis and conducted a asumsi klasik test. The result of this study is (1). The quality of the e-filing system has a significant positive effect on the degree of taxpayers satisfaction, (2). The quality of the e-filing system has a significant negative effect on the degree of taxpayers satisfaction, dan (3). The quality of e-filing and e-billing system collectively has a significant positive effect on the rate of taxpayers satisfaction
PENERAPAN APLIKASI ACCURATE 5.0 UNTUK PEMBUATAN LAPORAN KEUANGAN PADA USAHA TAILOR
Full text linkKegiatan pengabdian ini dilaksanakan kepada pelaku usaha tailor yang ada di kelurahan Pahlawan. Kegiatan ini meliputi edukasi dan pendampingan pembuatan laporan keuangan yang dimulai dari pencatatan sampai dengan pengaplikasian accurate. Tujuan dari penelitian ini adalah agar pelaku usaha tailor memahami laporan keuangan sehingga bisa berjalan efektif dan menghasilkan informasi yang handal pada masa sekarang dan masa yang akan datang.    Metode yang digunakan adalah presentasi dan pendampingan secara langsung. Hasil dari kegiatan ini menunjukkan bahwa pelaku usaha tailor dalam Penggunaan software akuntansi dalam penyajian dan pencatatat laporan keuangan dirasa sangat mempermudah dalam melakukan proses pencatatan transaksi. Selain lebih cepat, kesalahan perhitungan dapat diminimalisir.Kata Kunci: Pengaplikasian accurate 5.0, Laporan Keuangan, Tailo
PENGUJIAN SECARA SIMULTAN DAN PARSIAL PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL
Full text linkThe objectives of this study are: 1) to determine and analyze the effect of local original income and balancing funds simultaneously on capital expenditures in the Palembang City Government, 2) to determine and analyze the effect of partial local revenue and balancing funds on capital expenditures in the City Government Palembang. The population is the report of local revenue, balancing funds and capital expenditures in the Palembang City Government APBD. While the sample is local revenue, balancing funds and capital expenditures in the Palembang City government for a month for 3 years (36 months) from 2015 to 2017 using the purposive sampling method.The research technique is carried out by using multiple regression analysis model which aims to find out and obtain an overview of how much influence the independent variable has on the dependent variable. The results of the study are partially accepted, H1 means that local revenue has an effect on capital expenditure. H2 is accepted, meaning that the balancing fund partially affects capital expenditures, while simultaneously H3 is accepted, meaning that regional original income and balancing funds simultaneously affect capital expenditures.Keywords: local revenue, balancing fund, capital expenditur
ANALISIS PENGARUH KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR INTERNAL
Full text linkThe purpose of this research is to identify organizational commitment, organizational culture and leadership style which affect internal auditor’s performance. This research uses 35 internal auditors of PT. Telekomunikasi Indonesia Tbk, as respondents. Purposive sampling and multiple regression model are used in the research. The result show that organizational commitment and leadership style didn’t have significant effect on internal auditor’s performance, while organizational culture have significant effect on internal auditor’s performancce and significant. All variables are simultaneously affected to internal auditor’s performance.Keywords: organizational commitment, organizational culture, leadership style, internal auditor’s performance
PENGUKURAN EFEKTIFITAS DAN EFISIENSI, KONTRIBUSI SERTA PERTUMBUHAN RETRIBUSI PAJAK TERHADAP PAD DI KOTA PALEMBANG
No full textABSTRACK The results of this study revealed that (1) the contribution of parking retribution revenue toward the Regional Generated Revenue (RGR) from 2013 to 2015 tended to improve. The improvement of its contribution occurred in 2013 was 1,47%, in 2015 was 1,40%, but it decreased to be 0,11% in 2014. (2)The effectiveness of parking retribution acceptance in Palembang in 2013 was 83.43%, 87,30% in 2014, and 92,70% in 2015. Thus, the revenue of parking retribution in Palembang during 2013, 2014, and 2015 was not effective. Mean while, the parking retribution revenue was effective enough in 2015. It was because its effectiveness around 100% while the efficiency of parking retribution revenue in Palembang was 26,32% in 2013, 25,16% in 2014, and 21,56% in 2016. Thus, the revenue of parking retribution in Palembang ran efficiently because the efficiency achieved was under 100%. (3)The growth of parking retribution revenue in Palembang from 2013 to 2015 was positive. The amount of growth was 20.33% in 2014, in 2013 the growth of parking retribution revenue was negative (8.21%). It means that the revenue of parking retribution in 2015 decreased to be 6.18% from the previous year. Keywords : contribution, effectiveness, efficiency, parking retributio
