Analisis Pengaruh Budgetary Solvency Ratio Terhadap Financial Distress Pemerintah Daerah Kabupaten/Kota Di Provinsi Sumatera Selatan

Budgetary solvency ratio merupakan perbandingan antara total pendapatan pemerintah daerah dengan total belanja yang harus dikeluarkan. Perilaku boros pemerintah daerah yang menguras separuh lebih anggarannya hanya untuk belanja pegawai dikhawatirkan akan mengantarkan pemerintah daerah pada kondisi kebangkrutan. Memprediksi mengenai potensi kebangkrutan sangat penting sebagai bahan evaluasi kinerja pemerintah daerah yang selama ini terjadi. Sehingga dapat diambil suatu kebijakan untuk memperbaiki kondisi dan kinerjanya. Financial distress merupakan ketidakmampuan pemerintah untuk menyediakan dana (kesulitan keuangan) yang berakibat ketidakmampuan pemerintah untuk memberi pelayanan pada publik sesuai standar minimal mutu pelayanan yang telah ditetapkan.Sampel yang digunakan dalam penelitian adalah laporan keuangan pemerintah daerah kabupaten/kota di Provinsi Sumatera Selatan tahun 2015-2017. Alat analisis yang akan digunakan adalah analisis regresi linier sederhana dengan menggunakan program SPSS (Statistical Package for Social Science) Versi 20.  Hasil penelitian menunjukkan bahwa budgetary solvency ratio berpengaruh positif dan signifikan terhadap financial distress, artinya semakin tinggi nilai budgetary solvency ratio di pemerintah daerah maka semakin tinggi pula kemungkinan pemerintah daerah mengalami financial distress.Kata kunci : Budgetary Solvency Ratio dan Financial Distres

PENGARUH FEE AUDIT, INTEGRITAS AUDITOR, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG

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%

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

SOSIALISASI PENERAPAN KOMIK AKUNTANSI SEBAGAI MEDIA PEMBELAJARAN

This devotional activity is an advanced program of research conducted on multimedia development at "mitra (SMK Negeri 1 Palembang)". This activity aims to socialize accounting comics in the form of animation as a medium of learning for X-grade students in accounting majors. This program needs to be socialized to teachers in an effort to implement innovative learning so that there is a diversity of teaching media in delivering teaching materials. Since this year, students are accustomed to package book materials, problem exercises and various materials uploaded through email / wa that are one-way and can cause saturation. By learning using accounting comics, students are invited to actively understand the content of the message conveyed in the story. This visualized learning starts from accounting transactions to the preparation of financial statements. The expectation of the managing team, learning with accounting comics can be done during pandemic and post-pandemic times. Keywords: media of learning, accounting comics,web blog &nbsp

SISTEM INFORMASI PENAGIHAN BERBASIS KOMPUTER PADA USAHA DAGANG DAN WARNET HAFIZILLAH DI DESA TANJUNG ATAP BARAT

This service program aims to compile an adequate recording of internet cafe usage transactions and a computer-based billing information system at the Hafizillah Trade and Warnet business, Tanjung Atap Barat Village, Ogan Ilir Regency which has experienced problems in compiling transaction records for the use of internet cafes called Fatan. The main activity of this internet cafe business is the use of customers' internet cafes, in addition to typed printing, photo printing, binding, making banners and brochures. Due to company characteristics, billing management has become a major requirement in the smooth operation of day-to-day internet cafes. Through this Billing Information System Application (Billing), the company began to record and present billing information from internet cafe customers in a computerized manner, so that information could be more accurate and up to date

SISTEM INFORMASI PENAGIHAN BERBASIS KOMPUTER PADA USAHA DAGANG DAN WARNET HAFIZILLAH DI DESA TANJUNG ATAP BARAT

This service program aims to compile an adequate recording of internet cafe usage transactions and a computer-based billing information system at the Hafizillah Trade and Warnet business, Tanjung Atap Barat Village, Ogan Ilir Regency which has experienced problems in compiling transaction records for the use of internet cafes called Fatan. The main activity of this internet cafe business is the use of customers' internet cafes, in addition to typed printing, photo printing, binding, making banners and brochures. Due to company characteristics, billing management has become a major requirement in the smooth operation of day-to-day internet cafes. Through this Billing Information System Application (Billing), the company began to record and present billing information from internet cafe customers in a computerized manner, so that information could be more accurate and up to date

SOSIALISASI PELATIHAN PENYUSUNAN HPP BERBASIS DIGITAL TRAINING

Abstract The PKM Team's program this time is socialization on how to conduct training in compiling computerized CGP, through digital training at Pempek and Martabak Ato’ Semeru Mitra. This is done because the conditions in 2022 are the initial stages of MSMEs starting to rise, as the influence of Covid19 decreases. Even so, there are still many people who choose to do activities as needed outside. Therefore, the PKM Team agreed to introduce easy training in compiling Cost of Production, through digital training. We start this training by designing HPP calculations using Visual Basic for Application. Then the PKM Team packs it in a Video Tutorial which is complete with usage examples. Furthermore, the training continues with the help of Gmeet or Zoom. Partners are greatly helped by this training, because after studying the material before the training begins, the tutorial time is fully used for Q&A in numerical simulations, so Partners are able to produce a Cost of Goods Production Report. Keywords:  CGP,  Digital TrainingThe PKM Team's program this time is socialization on how to conduct training in compiling computerized HPP, through digital training at Pempek and Martabak Ato’ Semeru Mitra. This is done because the conditions in 2022 are the initial stages of MSMEs starting to rise, as the influence of Covid19 decreases. Even so, there are still many people who choose to do activities as needed outside. Therefore, the PKM Team agreed to introduce easy training in compiling Cost of Production, through digital training. We start this training by designing HPP calculations using Visual Basic for Application. Then the PKM Team packs it in a Video Tutorial which is complete with usage examples. Furthermore, the training continues with the help of Gmeet or Zoom. Partners are greatly helped by this training, because after studying the material before the training begins, the tutorial time is fully used for Q&A in numerical simulations, so Partners are able to produce a Cost of Production Report

DETERMINAN FISCAL STRESS PEMERINTAH DAERAH DI PROVINSI SUMATERA SELATAN

Penelitian ini betujuan untuk membuktikan secara empiris faktor-faktor apa saja yang mempengaruhiFiscal Stress Pemerintah Daerah di Provinsi Sumatera Selatan.  Variabel independen dalam penelitian ini adalah Pendapatan Asli Daerah, Belanja Modal dan Pertumbuhan Ekonomi. Sedangkan variable dependen dalam penelitian ini adalah Fiscal Stress. Sampel yang digunakan dalam penelitian adalah Laporan Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Selatan Tahun 2015-2017.  Data yang digunakan dalam penelitian ini diperoleh dari data sekunder yang dipublikasikan olehBadan Pemeriksa Keuangan dan Badan Pusat Statistik. Alat analisis yang akan digunakan adalah analisis Regresi Linier Berganda dengan menggunakan program SPSS (Statistical Package for Social Science) Versi 20.  Hasil dalam penelitian ini menunjukkan bahwa Pertumbuhan Ekonomi berpengaruh signifikan terhadap Fiscal Stress Pemerintah Daerah Di Provinsi Sumatera Selatan, sedangkan Pendapatan Asli Daerah, Belanja Modal tidak berpengaruh signifikan terhadap Fiscal Stress Pemerintah Daerah Di Provinsi Sumatera Selatan

Determinan Kinerja Keuangan Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan

This study analyzes the determinants of financial performance in the District/City Governments of South Sumatra Province using panel data from 2017 to 2021. The independent variables examined are Regional Government Prosperity, Regional Government Size, Regional Government Dependency Level, and Capital Expenditure. The research applies the Common Effect Model (CEM) approach for panel data regression analysis. Data is sourced from local government financial reports and other statistical data. The findings reveal that Regional Government Prosperity and Regional Government Size have a significant positive impact on financial performance, while the Regional Government Dependency Level has a significant negative impact. However, Capital Expenditure does not significantly influence financial performance. Simultaneously, the variables of Regional Government Prosperity, Regional Government Size, Regional Government Dependency Level, and Capital Expenditure exert a significant influence on the financial performance of District/City Governments in South Sumatra Province.   &nbsp