Kinerja Desentralisasi dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajer Pada Bisnis Perhotelan di Kota Palembang

Abstract The purpose of this study in general is to determine the role of decentralization and management accounting systems on the performance of hotel business managers in the Palembang city area. The independent variables used are decentralization and management accounting systems, while the dependent variable is the manager's performance. The sample in this study were 38 respondents who were managers from various levels. The 38 respondents came from 10 hotels in Palembang. Respondents were selected using purposive random sampling method. Data were collected using a questionnaire with 35 questions and analyzed using Linear Regression. The results of the analysis show R Square 48.6% and a significance level of 0.001. The results of the study indicate that decentralization and management accounting systems simultaneously affect the performance of managers in the hospitality sector in the city of Palembang. For the partial test, the significance level of the decentralization variable is 0.068 and the regression coefficient is 0.374, which means that decentralization partially has no effect on the manager's performance, while the significance level of the management accounting system is 0.004 and the regression coefficient is 0.447, which means that the management accounting system partially has a positive effect on the performance of hotel managers. . Keywords: decentralization, management accounting system, manager performance   Abstrak Tujuan penelitian ini secara umum adalah untuk mengetahui Kinerja desentralisasi dan sistem akuntansi manajemen terhadap kinerja manajer bisnis perhotelan yang ada di wilayah  kota Palembang. Variabel independen yang digunakan adalah desentralisasi dan sistem akuntansi manajemen, sedangkan variabel dependen adalah kinerja manajer. Sampel  yang diteliti dalam penelitian ini sebanyak 38 responden manajer dari berbagai tingkatan dan berasal dari 10 hotel yang ada di kota Palembang  yang dipilih menggunakan metode purposive random sampling. Data dikumpulkan menggunakan kuisioner dengan 35 butir pertanyaan. Data dianalisis menggunakan Regresi Linear. Hasil analisis menunjukkan nilai R2 sebesar 48,6% dan tingkat signifikan sebesar 0,001. Hasil penelitian menunjukkan bahwa desentralisasi dan sistem akuntansi manajemen secara bersama-sama memberikan pengaruh terhadap kinerja manajer di bidang perhotelan di kota Palembang.  Untuk Uji parsial tingkat signifikansi variabel desentralisasi adalah 0,068 dan koefisien regresi 0,374 yang artinya desentralisasi secara parsial tidak berpengaruh terhadap kinerja manajer, sedangkan tingkat signifikansi sistem akuntansi manajemen adalah 0,004 dan koefisien regresi 0,447 yang artinya sistem akuntansi manajemen secara parsial berpengaruh positif terhadap kinerja manajer bidang perhotelan. Kata Kunci: desentralisasi, sistem akuntansi  manajemen, kinerja manaje

Pengaruh Self Assessment System, Kesadaran Wajib Pajak Dan Account Representative Terhadap Kepatuhan WPOP Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas Dengan Preferensi Risiko Sebagai Variabel Moderating

This study aims to determine the effect of the self-assessment system, taxpayer awareness, and account representative on the compliance of individual taxpayers who carry out business activities and independent work. individual taxpayer compliance, the effect of risk preference which acts as a moderating variable of the relationship between taxpayer awareness of individual taxpayer compliance, and the effect of risk preference which acts as a moderating variable of the relationship between account representatives and individual taxpayer compliance. This research was conducted by non-probability sampling method with a sample of 100 respondents from individual taxpayers. The data used are primary data through a questionnaire containing the respondents' answers. The data analysis used in this research is Moderated Regression Analysis. The results of this study show that the self-assessment system has a negative effect, while taxpayer awareness and account representation has a positive effect on individual taxpayer compliance. In addition, the risk preference moderating variable is not able to moderate the effect of the self-assessment system on individual taxpayer compliance, while the risk preference moderating variable can moderate the effect of taxpayer awareness and account representative on individual taxpayer compliance

Analisis faktor-faktor yang mempengaruhi tarif pajak efektif pada perusahaan manufaktur sektor Industri dasar dan Kimia

This study was conducted to prove whether profitability, firm size, leverage, capital intensity, and inventory intensity affect the effective tax rate. The population of this study is all manufacturing companies for the basic and chemical industry sectors listed on the IDX in 2018-2020. The sample selection used a purposive sampling technique and obtained 83 samples. Data analysis using multiple linear regression analysis with IBM SPSS version 26 program. The results of the study prove that profitability does not affect the effective tax rate. Firm size, leverage, capital intensity, and inventory intensity variables affect the effective tax rate

Penerapan Good Governance Dalam Laporan Kinerja Instansi Pemerintah (LKjIP) Pada Pemerintahan Daerah Provinsi Sumatera Selatan

The South Sumatra Provincial Government Agency Performance Report is a report on the implementation of the South Sumatra Provincial Government in fulfilling the obligation to be accountable for the success of the organization's vision and mission in achieving the goals and objectives set out in the performance determination document and other planning documents as material for measuring and evaluating performance accountability for can be used in continuous improvement efforts (continues improvement) towards good local governance (Good Local Governance). This study is to analyze the role of Government Agency Performance Reports in improving Good Governance in the regional government of South Sumatra province. The research method used in this research is descriptive qualitative method. The data obtained are then interpreted and analyzed, so as to provide information that can be used to solve the problems at hand. The role of the Government Agency Performance Report (LKJiP) in the 2015-2019 period in improving Good Governance in South Sumatra Province, the results can be seen from the Achievement of the Value of Government Agency Performance Reports (LKJiP) 2015-2019 averaging 76.59 with Very Good results and Targets. - targets that have been implemented effectively and efficiently are seen from the average achievement of targets reaching 100%. LKJiP is expected to consistently encourage the improvement of management processes in various government agencies so that it can be seen whether the performance achievements are as planned or not.   Abstrak Laporan Kinerja Instansi Pemerintah Provinsi Sumatera Selatan merupakan laporan penyelenggaraan Pemerintahan Provinsi Sumatera Selatan dalam memenuhi kewajiban untuk mempertanggung-jawabkan keberhasilan visi dan misi organisasi dalam mencapai sasaran dan tujuan yang telah ditetapkan dalam dokumen penetapan kinerja dan dokumen perencanaan lain sebagai bahan pengukuran dan evaluasi akuntabilitas kinerja untuk dapat digunakan dalam upaya perbaikan secara terus menerus (continues improvement) menuju tata kelola pemerintahan daerah yang baik (Good Local Governance). Penelitian ini untuk menganalisis peranan Laporan Kinerja Instansi Pemerintah dalam meningkatkan Good Governance pada Pemerintahan daerah provinsi Sumatera Selatan. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Data yang diperoleh, kemudian diinterpretasikan dan dianalisis, sehingga dapat memberikan informasi yang dapat digunakan untuk memecahkan masalah yang dihadapi. Peran Laporan Kinerja Instansi Pemerintah (LKJiP) pada periode tahun 2015 – 2019 dalam meningkatkan Good Governance di Provinsi Sumatera Selatan hasilnya dapat dilihat dari Capaian Nilai Laporan Kinerja Instansi Pemerintah  (LKJiP) tahun 2015-2019  rata-rata 76.59 dengan hasil yang Sangat Baik dan Sasaran-sasaran yang telah dilaksanakan secara efektif dan efisien dilihat dari pencapaian rata-rata sasaran-sasaran mencapai 100%. LKJiP diharapkan secara konsisten mendorong perbaikan proses manajemen di berbagai instansi pemerintah sehingga dapat dilihat capaian kinerja apakah sesuai dengan yang direncanakan atau tidak. Kata kunci: LKJiP; Good Governance; Akuntabilitas

Pengaruh Corporate Governance Terhadap Keterjadian Restatement Perusahaan Go Public

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh perubahan kebijakan, perubahan estimasi dan keahlian keuangan secara simultan terhadap terjadinya restatement pada perusahaan yang go public. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif. Sumber data sekunder yang digunakan dalam penelitian ini diperoleh dari laporan keuangan perusahaan sektor manufaktur tahun 2019 sampai dengan tahun 2021 yang telah dipublikasikan secara lengkap di BEI. Sampel dalam penelitian ini adalah 22 laporan keuangan perusahaan manufaktur tahun 2019-2021. Hasil penelitian menunjukkan bahwa perubahan kebijakan akuntansi secara parsial tidak berpengaruh signifikan terhadap penyajian kembali, sedangkan perubahan estimasi dan keahlian keuangan secara parsial berpengaruh signifikan terhadap penyajian kembali. Perubahan kebijakan, perubahan estimasi dan keahlian keuangan secara bersamaan berpengaruh signifikan terhadap penyajian kembali

Determinan pengungkapan aset biologis pada perusahaan agrikultur yang terdaftar di BEI

This study aims to empirically prove the effect of biological assets intensity, firm size, Ownership Concentration, type of KAP, firm growth, and profitability on the disclosure of biological assets.. This type of research  is quantitative research. The population in this study is all financial data of agricultural companies listed on the IDX in 2019-2021 as many as 26 companies. The sampling technique in this study used a purposive sampling technique for as many as 14 companies. The data analysis technique used descriptive statistical analysis, classical assumption test, multiple linear regression analysis, Coefficient of Determination, Simultaneous Test (F-Test), and Partial Test (T-Test) processed with SPSS 26. The results of this test indicate that the variable biological asset intensity and profitability have a significant positive effect on the disclosure of biological assets, and the type of KAP variable has a significant negative effect on the disclosure of biological assets. While the variables of firm size, ownership concentration, and firm growth do not affect the disclosure of biological assets

Pengaruh Gaya Hidup, Literasi Keuangan dan Pandemi Covid-19 Terhadap Perilaku Konsumtif Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Bina Darma Palembang

ABSTRAK Mahasiswa sebagai generasi muda akan banyak mengahadapi kompleksitas dan resiko-resiko keuangan di masa depan. Mahasiswa harus cerdas dan bijak dalam mengelola keuangannya, alternatif yang dapat dipakai ialah dengan tidak berperilaku konsumtif. Penelitian ini bertujuan untuk menganalisis pengaruh gaya hidup, literasi keuangan, dan pandemi covid-19 terhadap perilaku konsumtif mahasiswa ekonomi di Universitas Bina Darma Palembang. Metode kuantitatif digunakan dalam penelitian ini, menggunakan data primer dan kuisioner dalam pengumpulan data. Teknik simple random sampling disertai dengan menggunakan rumus slovin untuk menentukan besaran sampel dalam penelitian. Didapatkan 88 responden sebagai sampel. Uji instrumen meliputi uji validitas dan reabilitas, uji asumsi klasik dan analisis regresi linier sederhana dijadikan sebagai alat untuk pengujian. Terdapat pengaruh secara individu antara gaya hidup, literasi keuangan dan pandemi covid-19 terhadap perilaku konsumtif yang bisa dilihat berdasarkan hasil uji t. Hasil uji F menunjukkan adanya pengaruh secara signifikan dan simultan antara masing-masing variable x terhadap variable y. Kata kunci: gaya hidup, literasi keuangan, pandemi covid-19 dan perilaku konsumtif  ABSTRACT Students as the younger generation will face many complexities and financial risks in the future. Students must be smart and wise in managing their finances, not behaving consumptively is one alternative that can be done. This study aims to analyze the influence of lifestyle, financial literacy, and the COVID-19 pandemic on the consumptive behavior of students from the Faculty of Economics and Business, Bina Darma University, Palembang. This research is a quantitative research. The data used is primary data. The method of data collection is by distributing questionnaires. The technique used in sampling is simple random sampling technique with the Slovin formula to determine the amount. Obtained 88 respondents as a sample. The tests were carried out using the instrument test, classical assumption test, and linear regression analysis. The results of this study based on the t-test indicate that lifestyle, financial literacy, and the covid-19 pandemic affect individual consumptive behavior. Based on the results of the F test, it shows that lifestyle, financial literacy, have a significant and simultaneous effect on the consumptive behavior of students from the Faculty of Economics and Business, Bina Darma University, Palembang. Keywords: lifestyle, literacy, covid-19 pandemic and consumptive behavior

Pengaruh Kompetensi dan Motivasi terhadap Kinerja Pegawai pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Banyuasin

This research is a quantitative descriptive study where the population is all civil servants at the Regional Financial and Asset Management Agency of Banyuasin Regency. After determining the stratified random sampling technique, we collected 51 respondents' data using a data collection instrument in the form of a questionnaire. We apply the instrument validity test using the calculated R-value or the corrected item-total correlation value on each and testing the reliability with Cronbach (Alpha). Hypothesis testing using multiple linear regression, T-test, F Test and Determinants Test. The results show that the effect of competence and motivation on performance simultaneously is significant. In this case, the null hypothesis is rejected or accepted as an alternative. Furthermore, based on the value of the regression coefficient, the influence between competence and performance is positive and significant. Keywords: competence, motivation, and performance Abstrak Penelitian ini merupakan penelitian deskriptif kuantitatif dimana populasinya adalah seluruh pegawai negeri sipil pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Banyuasin. Setelah menentukan teknik stratified random sampling, kami mengumpulkan 51 data responden dengan menggunakan instrumen pengumpulan data berupa kuesioner. Kami menerapkan uji validitas instrumen menggunakan nilai R-hitung atau nilai korelasi item-total terkoreksi pada masing-masing item instrument dan menguji reliabilitas dengan Cronbach (Alpha). Pengujian hipotesis menggunakan regresi linier berganda, uji T, Uji F dan Uji Determinasi. Hasil penelitian menunjukkan bahwa pengaruh kompetensi dan motivasi terhadap kinerja secara simultan adalah signifikan. Dalam hal ini, hipotesis nol ditolak atau diterima sebagai alternatif. Selanjutnya berdasarkan nilai koefisien regresi, pengaruh antara kompetensi dan kinerja adalah positif dan signifikan. Kata kunci: kompetensi, motivasi, dan kinerja &nbsp

Pemahaman Akuntansi Zakat dalam Meningkatkan Transparansi dan Akuntabilitas pada Badan Amil Zakat Palembang

Muslim population in Indonesia has encouraged the implementation of Islamic law in social and economic life for example zakat. Badan Amil Zakat as an institution engaged in the management of zakat still needs to improve its performance so that the optimization can be achieved. Indonesian Institute of Accountants (IAI) has issued a standardization of zakat accounting under SFAS 109. This study aims to determine how an understanding of accounting concepts in Amil Zakat charity in Palembang with a case study approach and qualitative analysis techniques. The results showed that the understanding of accounting zakat is still low but about its benefits are pretty good. IAI existence has been known to the public, but the standard is not yet widely known. Zakat only be understood as a liability in accordance with the guidelines of Islamic law, has not been conceived as a public activity that requires accountability