PENGARUH FINANCIAL DISTRESS, IDLLE CASH DAN OPINI LAPORAN KEUANGAN TERHADAP PENGELOLAAN SILPA PEMERINTAH DAERAH

Tujuan penelitian ini adalah untuk mengetahui apakah financial distress, middle cash, dan opini berpengaruh terhadap pengelolaan SILPA Pemda. Selain itu juga untuk mengetahui apakah financial distress, middle cash, dan opini dalam upaya mendeteksi fenomena Slow and Back Loaded Budget Absorption.Populasi penelitian kami adalah Pemerintah Daerah. Pemerintah Daerah yang menjadi objek penelitian kami adalah Pemerintah Provinsi, Pemerintah Kabupaten dan Pemerintah Kota. Pemerintah daerah, baik pemerintah provinsi, kabupaten maupun kota, menjadi sampel penelitian kami, yaitu pemerintah daerah di Republik Indonesia yang berjumlah 542. Data diuji dengan menggunakan persamaan regresi berganda.Hasil penelitian menunjukkan bahwa variabel financial distress tidak berpengaruh terhadap pengelolaan SILPA. Pendapat berpengaruh terhadap pengelolaan SILPA, hal ini menunjukkan bahwa semakin baik pendapat yang diperoleh oleh Pemerintah Daerah maka semakin rendah tingkat pengelolaan SILPA, sedangkan variabel SiLPA berpengaruh positif terhadap pengelolaan SILPA.Hal ini menunjukkan bahwa pengelolaan sisa kelebihan akhir tahun (SILPA) dipengaruhi oleh jumlah sisa kelebihan perhitungan anggaran tahun lalu dan tidak dipengaruhi oleh indikator financial distress dan semakin rendah tingkat opini maka semakin tinggi SILPA manajemen. Artinya, semakin baik hasil opini maka akan semakin rendah tingkat pengelolaan SILPA

Pelatihan Penyusunan Laporan Keuangan Serta Analisis Kesehatan Usaha di Masa Pandemi Covid 19 Bagi Pengusaha Milenial di Kota Palembang

Kegiatan pengabdian ini berjudul “Pelatihan Penyusunan Laporan Keuangan Serta Analisis Kesehatan Usaha di Masa Pandemi Covid 19, Bagi Pengusaha Milenial Di Kota Palembang’’, bertujuan memberikan pengetahuan kepada pengusaha milenial mengenai tahapan pencatatan transaksi sampai penyusunan laporan keuangan, dan memberikan pengetahuan kepada pengusaha milenial mengenai cara menganalisis kesehatan usaha menggunakan analisis laporan keuangan. Sasaran dari pengabdian ini adalah pengusaha milenial di Kota Palembang, dengan jumlah 65 peserta yang melakukan registrasi, dari berbagai jenis usaha. Pelaksanaan kegiatan ini dilaksanakan secara daring, menggunakan aplikasi zoom, sehingga dapat mencegah penyebaran Covid 19. Metode ceramah, ilustrasi, dan diskusi digunakan dalam kegiatan ini. Berdasarkan hasil evaluasi yang dilakukan, kegiatan pengabdian ini berdampak pada peningkatan pemahaman pengusaha milenial mengenai penyusunan laporan keuangan dan analisis kesehatan usaha, serta para pengusaha milenial dapat melakukan penyusunan laporan keuangan sesuai dengan standar yang berlaku, dan mengambil keputusan berdasarkan hasil analisis atas kesehatan keuangan perusahaan

The meaning of financial accountability in Islamic boarding schools: The case of Indonesia

Objective: This study aims to determine and understand the concept of financial accountability in Islamic boarding schools or pesantren. The research is conducted at a pesantren in South Sumatra, which functions as a center for Islamic education and social and business activities. Research Design & Methods: The research data were obtained through in-depth interviews with pesantren administrators. This study uses transcendental phenomenology to analyze qualitative data. Findings: This study found three themes: the nematic of the research informants' experiences, namely Amanah, trust, and Transparency. This study reveals three essential things: first, Accountability in the perspective of the pesantren manager consists of accountability to God, the owner of the pesantren, students, and donors/donors. Second, the manifestation of the implementation of financial accountability is financial recording and reporting. Third, Transparency in understanding pesantren managers is an openness among pesantren administrators. Contribution & Value Added: This study reveals the understanding held by pesantren management in practicing accounting in pesantren

PENGARUH INFORMASI AKUNTANSI TERHADAP RETURN SAHAM: PERTIMBANGAN UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

This research investigates six financial ratios (CR, DER, TAT, ROE, EPS, BVS) asaccounting information that being influence to stock return (measured by averageabnormal return), and how these effect simultanly and partially by considering the firmsize that based on total assets. Investigation is primarily focused on the value relevance ofaccounting information from 125 manufacturing firms at the Jakarta Stock Exchange in2004 and 2005. The t and F tests in multiple regression models are used to test hypotheses.The result of testing show that in 2004 there is no a significant effect but in 2005accounting information only explain stock return variation about 4.3%. Partially,in 2005there are only EPS and BVS have significant value under 10%. Testing by considering thefirm size show that significant value is only showed by third group in 2004 (19.2%) and2005 (17%). Partially, in 2004 and 2005, TAT (third group) inclined to become investor’sattention and other variables show various result

PENGARUH PENGUMUMAN RIGHT ISSUE TERHADAP TINGKAT KEUNTUNGAN DAN LIKUIDITAS SAHAM DI BURSA EFEK INDONESIA

Announcement of right issue is information in order to investor to take decision in selling or buying stock. The objectives of this study are to give empirical evidence about the influences of right issue announcement to rate of return and stock liquidity in Indonesia Stock Exchange. The samples of this research consist of 12 companies that do the right issue announcement in Indonesia Stock Exchange during in 2006. Market model is used to estimate abnormal return and Trading Volume Activity (TVA). The data are analyzed using t-statistic. This study proofed that market will respond to the announcement right issue only at the day before announcement. The result of this research indicated that there are no different among rate of return and stock liquidity before and after the date of the right issue announcement

Pengaruh Kinerja Keuangan terhadap Return Saham Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia

The purpose of this research is to explain the effect of financial performance to the stock return. The financial performances in this research were Earning Per Share, Price Earning Ratio, Debt to Equity Ratio, Return On Assets, andNet Profit Margin. The financial performance as the independent variables and the dependent variabel is stock return.The sample of this research is thirty manufacturing company of consumer goods industry sector. These companies are listed on the Indonesia Stock Exchange since 2012 until 2014. The sampling method is purposive sampling. The analysis method used in this research that is with hypothesis test that is determinant coefficient, test F, and test t. Using thirty manufacturing companies listed in IDX, this research shows that the Earning Per Share, Price Earning Ratio and the Net Profit Margin has a positive and significant impact on stock returns. Instead, the variable Debt to Equity Ratio has a negative influence. This research also indicate that variable Return On Assets has no effect on stock returns

PENGEMBANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS BERBASIS KOMPUTER PADA PERUSAHAAN KECIL (STUDI KASUS PADA PT. TRUST TECHNOLOGY)

The aims of this study to evaluate the performance of companies that are still using manual systems on sales activities and cash receipts which resulted in the presentation of cash receipts and sales report on PT. Trust Technology is becoming less effective, and providing advice to develop the company become a computer based system,that can improve the performance of the company to be more effective and efficient to produce cash receipts and sales reports.The results showed that there are still many weaknesses in information sales and cash receipts manual system in PT. Trust Technology, such as lack of control over the transaction receipt  is still in the form of paper and very easily to lost or damaged, and double tasks between departments. This is some of problems experienced by the  companies.To minimize the weaknesses of the company,the authors propose to develop sales and cash receipts computer-based information systems

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN AUDITOR MENERIMA PENUGASAN PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN

This research intends to find out the factors that influence auditor 's judgment in client acceptance decision. Analysis unit in this research is public accountant/ auditor. To resolve this problem, the applied regression technique is analysis of multiple linear regression models by means of aiuiliary software of SPSS 11,0 version. This research proved that audit risk, audit fee , independency and integrity of management simultaneously influenced the auditor 's judgment in client acceptance decision. However from partially test that has been done, proved that audit risk, idependency and integrity of management influenced the auditor's judgment in clietii acceptance decision, whereas the audit fee factor did not influenced the auditor's judgment in client acceptance decision. And integrity of management is the most dominant factor for aitditor's judgment in client acceptance decision. Key words: Auditor fudgment in client acceptance decision, audit risk, independency, audit fee, integrity of managemen