PEMBUKUAN DAN PELAPORAN INFORMASI AKUNTANSI KEUANGAN BERBASIS PSAK 45: PADA PANTI ASUHAN AL-AMANAH, PALEMBANG

This report aims to examine the implementation of non-profit entity financial reporting atPanti Asuhan Al-Amanah, Palembang referring to Pernyataan Standar AkuntansiKeuangan Number 45 (PSAK 45). The data used in this study is the data related to thepreparation of financial statements of financial transactions orphanage. The discussionin this report is how the process of recording transactions, the process of over viewingtransactions, preparing financial statements of activity reports, statements of financialposition, and cash flow statement. Based on the facts obtained, the orphanage has notmade a financial report. Results based on the financial statements made, the orphanagedecreased net assets in the period of December 2017

Perkembangan Pasar Tradisonal dan Keberadaan Pasar Modern di Kota Palembang

This study are to give information to the public regarding the development of traditional markets in the city of Palembang. For Trading Company (PD) Market Palembang Jaya, are expected to contribute towards the implementation of preventive measures that must be done to maintain the existence of traditional markets and increasing contribution to economic development in Palembang. Data was collected by distributing questionnaires about the development of traditional markets in Palembang on the traditional market revenue. The results showed that the development of traditional markets was increased, although followed by the growth of modern markets in Palembang

MODEL KALKULASI BIAYA PRODUKSI DALAM PENETAPAN HARGA PASAR KAIN SONGKET

Through pricing, the product feasibility position will be seen from its economic value. The purpose of setting a price is to reach the company's target, get profit from sales, increase and develop product production, and expand marketing targets. Prices play an important role in the sale and purchase agreement from producers to consumers. Burai songket weaving craftsmen, especially the Melati songket weaving craftsmen group located in Burai Village, Tanjung Batu Subdistrict, Ogan Ilir Regency are housewives with a total of 5 members. The group of Melati songket weavers has financial problems, especially capital. Craftsmen have been receiving material from investors so that craftsmen do not know what the raw material price is. Therefore craftsmen cannot determine the marketing price of the Songket. Fabrics that have been finished weaving will be sold or returned to the buyer or investor at a price determined by the buyer or investor. Craftsmen are only as wage-takers so they cannot increase income and welfare. The solutions and output targets that will be achieved are offered by the team that will help provide raw materials in the form of threads, calculate raw material prices, allocation of production cost and the market price of each songket motif or product. In addition, the team will help train partners to be able to perform financial calculations properly

Faktor Pendorong Motivasi Belajar Mahasiswa Politeknik Negeri Sriwijaya

This study aims to analyze the influence of intrinsic and extrinsic factors (lecturer quality, lecture material, lecture methods, lecture rooms, and library facilities) on student motivation both simultaneously and partially. The research population is all students majoring in Polsri Accounting. The sample is determined by simple random sampling. Data collection is done by questionnaire, interview and observation. Data analysis uses path analysis. The results showed the influence of intrinsic factors, lecturer quality, lecture material, lecture methods, lecture rooms, and library facilities on simultaneous student learning motivation is strong and has a positive direction. This indicates an increase in student motivation can be easily achieved if intrinsic factors, the quality of lecturers, materials, methods, lecture rooms, and library facilities are improved simultaneously

HARGA POKOK PRODUKSI UNTUK PENENTUAN HARGA JUAL KAIN TENUN SONGKET MELATI DESA BURAI, KABUPATEN OGAN ILIR

Prices play an important role in the sale and purchase agreement from producers to consumers. Through pricing, the product feasibility position will be seen from its economic value. The purpose of setting a price is to reach the company's target, get profit from sales, increase and develop product production, and expand marketing targets. Burai songket weaving craftsmen, especially the Melati songket weaving craftsmen group located in Burai Village, Tanjung Batu Subdistrict, Ogan Ilir Regency are housewives with a total of 5 members. The group of Melati songket weavers has financial problems, especially capital. Craftsmen have been receiving material from investors so that craftsmen do not know what the raw material price is, the cost of goods manufactured and the cost of goods sold. Therefore craftsmen cannot determine the selling price of the finished product. Fabrics that have been finished weaving will be sold or returned to the buyer or investor at a price determined by the buyer or investor. Craftsmen are only as wage-takers so they cannot increase income and welfare. The solutions and output targets that will be achieved are offered by the team that will help provide raw materials in the form of threads, calculate raw material prices, calculate the cost of production and the selling price of each songket motif or product. In addition, the team will help train partners to be able to perform financial calculations properly

PENDAPATAN ASLI DAERAH PROVINSI SUMATERA SELATAN: DARI KONTRIBUSI RETRIBUSI PASAR

AbstractThis study aims to analyze the effect of market retribution contributions on Regional Original Revenue (PAD). This type of research is associative descriptive with quantitative methods. The study was conducted on twelve districts/cities in South Sumatra Province. The data used in the form of financial statements of the local government of South Sumatra Province during the 2014-2016 period from the Republic of Indonesia Supreme Audit Agency (BPK RI). The analysis technique uses the Simple Linear Regression method. This stud y proves that the contribution of market retribution is 19.30% of the PAD of regencies/cities in the province of South Sumatra, which are classified as very low. The low contribution of market retribution to PAD is the duty of the government to explore the potential that can be used as a source of revenue for regional retribution. Keywords: local revenue, market retributio

DETERMINAN OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA SE-SUMATERA

Kajian ini bertujuan untuk mengetahui pengaruh temuan audit, ukuran pemda, ketepatan waktu penyampaian laporan keuangan, dan tindak lanjut hasil pemeriksaan terhadap opini audit atas laporan keuangan pemerintah daerah kabupaten/kota se-Sumatera. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari situs resmi www.bpk.go.id. Populasi penelitian berjumlah 154 kabupaten/kota se-Sumatera dengan total sampel sebanyak 462. Pemilihan sampel penelitian menggunakan metode sampel jenuh. Pengujian hipotesis menggunakan analisis regresi logistik dengan bantuan Software Eviews 12. Hasil dari penelitian ini menunjukkan bahwa secara parsial Ukuran Pemda dan Tindak Lanjut Hasil Pemeriksaan berpengaruh positif dan signifikan terhadap Opini Audit. Sebaliknya, Temuan Audit dan Ketepatan Waktu Penyampaian Laporan Keuangan tidak berpengaruh dan tidak signifikan terhadap Opini Audit. Selanjutnya, secara bersamaan Temuan Audit, Ukuran Pemda, Ketepatan Waktu Penyampaian Laporan Keuangan dan Tindak Lanjut Hasil Pemeriksaan secara bersama-sama berpengaruh signifikan terhadap Opini Audit atas LKPD Kabupaten/Kota se-Sumatera. Kata kunci: Temuan, opini audit, laporan keuanga

FENOMENA FLYPAPER EFFECT PADA DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH PEMERINTAH KABUPATEN/KOTA DI SUMATERA SELATAN

The purpose of this study was to determine whether the DBH, DAU, DAK and PAD significantly influence the local government expenditures both partially and simultaneously and also to know whether there has been a flypaper effect on the districts / cities in South Sumatera in 2012 to 2016. The object of this research focuses on 15 districts /cities in South Sumatera province. The analytical method used in this study is multiple regression with the data panel. The results of this study stated that partially DBH, DAU, DAK and PAD have positive and significant influence to regional expenditure in South Sumatera in the year 2007-2012. Simultaneously DBH, DAU, DAK and PAD also significantly affect regional expenditure because the value F statistic is greater than the value of F tableα = 5% in the amount of 442,2431 >3,48. In the study also obtained results that occur flypaper where the largest revenue source of DAU which affect the amount of spending in the next year

Belanja Daerah Provinsi Sumatera Selatan: Ditinjau dari Pendapatan Daerah dan Pembiayaan

Penelitian ini bertujuan mengetahui pengaruh Dana Bagi Hasil (DBH), penerimaan pembiayaan, pengeluaran pembiayaan, dan hasil pengelolaan kekayaan daerah yang dipisahkan terhadap belanja daerah. Data sekunder diperoleh dari website Direktorat Jenderal Perimbangan Keuangan selama 4 periode, sedangkan data cross sectionnya adalah 14 kabupaten dan kota di provinsi Sumatera Selatan. Teknik analisis yang digunakan uji regresi linear berganda. DBH, penerimaan pembiayaan, pengeluaran pembiayaan dan hasil pengelolaan kekayaan daerah yang dipisahkan, secara simultan berpengaruh positif dan signifikan terhadap belanja daerah dengan kontribusi sebesar 73,10%. Secara parsial, hanya pengeluaran pembiayaan yang tidak berpengaruh terhadap belanja daerah. Penetapan kebijakan dalam penggunaan anggaran belanja daerah harus mempetimbangkan pendapatan daerah dan pembiayaan kabupaten dan kota di provinsi Sumatera Selatan. Pemerintah diharapkan mampu mengoptimalkan potensi daerah yang ada agar tidak terlau bergantung pada dana perimbangan salah satunya DBH dari pemerintah pusat

TEKNIK MEMBUAT NILAI SEMESTER MENGGUNAKAN MICROSOFT EXCEL

Making semester scores using the Microsoft Excel program aims to help lecturers or teachers in making semester grades for students, and the results are more rigorous than manually made. Our goal in conducting this research is to provide knowledge to the lecturers or teachers, and also to know where to use this Microsoft Excel program. The method or approach to the lecturers and teachers is to hold information to them. And from the results of our research or counseling, it turned out that they were very enthusiastic, and they have not known that the Microsoft Excel program can be used to make semester grades for students