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All Journal Journal of Accounting and Investment Resona : Jurnal Ilmiah Pengabdian Masyarakat Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) Governors JRAP (Jurnal Riset Akuntansi dan Perpajakan) EJOIN : Jurnal Pengabdian Masyarakat Pena Dimas: Jurnal Pengabdian Masyarakat Basic and Applied Accounting Research Journal Indonesian Journal of Community Empowerment EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi
Mellani Yuliastina
Universitas Lambung Mangkurat
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New Remuneration System for Village Government Apparatus (APD): Can it Halt Fraud Incident(s)? Mellani Yuliastina; Muhammad Hudaya; Wahyudin Nor; Basyirah Ainun
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.572 KB) | DOI: 10.18196/jai.v22i1.8936

Abstract

Research aims: Central and local governments are trying to curbing fraud involving the village government apparatus (APD) by increasing the remuneration of APD, so that they are not tempted to misuse the village fund that they manage.Design/Methodology/Approach: The purpose of this study is to see whether remuneration is the cause of fraud, the extent to which the application of new PPE remuneration has an impact on reducing the potential for fraud and who is the main actor in fraud. This research uses a qualitative approach, and case study strategy research. The research was carried out in in three villages within a district, Regency of Barito Kuala, South Kalimantan. Data were collected through several relevant informants interviewed using the open-ended questions technique.Research findings:  The results of this study indicate that APD is required to be professional to carry out their duties in managing village development, but on the other hand, the compensation for workload received is not commensurate with the risks faced. However, the increase in remuneration for the APD is only happened to the village head and village secretary, while the head of affairs and head of section’s renumeration remain below regional standard pay (UMR). The main cause of fraud is in the aspect of hegemony power and governance.Theoretical contribution/ Originality: The new remuneration system is supposed to curb the potential fraud, however, it leaves new loopholes for committing fraud. The paper suggests the new renumeration system needs to be revamped, in which all APD should receive minimum pay at UMR level, Improved governance, encouraging community participation and eliminating stereotypes about power as an effort to achieve prosperity.Research limitation/Implication: This research was conducted using a qualitative approach where the results of this study cannot be generalized to a wider scope.
DETEKSI FINANCIAL STATEMENT FRAUD: PENGUJIAN FRAUD DIAMOND PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Rakhmi Ridhawati; Mega Andani; Mellani Yuliastina; Jadidah Jadidah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to prove and analyze Fraud Financial Statement Detection with Fraud Diamond Testing in Manufacturing corporations in the consumer goods industry sector listed on the IDX in the 2016-2018 period. This research used quantitative methods. The population of this study was manufacturing corporations in the consumer goods industry sector listed on the IDX in the 2016-2018 period. The sample of this study was 37 companies with a total of 111 data. The results of this study indicate that financial targets has no effect on financial statement fraud. External pressure has no effect on financial statement fraud. The nature of the industry has an effect the financial statement fraud. The ineffectiveness of supervision has no effect on financial statement fraud. The change of auditors has no effect on the financial statement fraud. Change of directors has no effect on financial statement fraud. Simultaneously, financial objectives, external pressures, the nature of the industry, ineffective supervision, turnover of auditors, and changes in directors has an impact on financial statement fraud.
Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District Mellani Yuliastina; Muhammad Hudaya; Wahyudin Nor
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.4941

Abstract

ABSTRACTThe purpose of this study is to map the pattern of the village fund supervision system and detect the possibility of loopholes in the system. So that it can provide recommendations for strategy formulations that are able to prevent fraud in village fund management. This research uses qualitative methods with a case study research strategy. The results showed that there was no fraud found in the three research objects, but the potential for fraud still exists and can change to be fraud due to lack coordination of supervision between related institutions and unsolid whistleblowing system. This paper offers strengthening internal control and whistleblowing system to address issues concerning the village fund supervision system.ABSTRAKTujuan penelitian ini adalah memetakan pola sistem pengawasan dana desa dan mendeteksi kemungkinan adanya celah (loopholes) fraud dari sistem tersebut sehingga dapat memberikan rekomendasi strategi yang mampu mencegah tindakan fraud pada pengelolaan dana desa. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa tidak ada fraud yang ditemukan pada tiga objek penelitian, tetapi potensi fraud eksis dan bisa mengubah pada kondisi yang yang menyebabkan terjadinya fraud akibat belum optimalnya koordinasi pengawasan antar lembaga dan belum solidnya sistem whistleblowing yang dimplementasikan. Paper ini menawarkan penguatan pengendalian internal dan whistleblowing system yang terintegrasi agar permasalahan sistem pengawasan dana desa bisa diselesaikan dengan baik.
Pengaruh Keadilan Distributif dan Keadilan Prosedural Terhadap Keefektifan Partisipasi Penyusunan Anggaran dalam Meningkatkan Kinerja Pimpinan SOPD Dewi Lesmanawati; Mellani Yuliastina
Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 9 No. 2 (2020): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v9i2.904

Abstract

The present research examined the effects that participation in budget preparation had on performances of Offices in Palangka Raya City. The offices turned to be executive elements of Local Government directly involved in budget preparation and served as working unit providing public services. Distributive justice and procedural justice were treated as moderating variables of the research. Samples taken in the research involved offices in Palangka Raya city. Analysis units utilized were the heads of offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires and interviews. Out of 82 questionnaires sent, only 48 questionnaires could be processed. Instrument analysis manipulated to process data was regression method with residual approach.The empirical result using simple regression show that budget participation influence on performance. But empirically result using residual approach show that a fit between budget participation with contingent factor (distributive justice and procedural justice) does not effect performance significantly. Keywords: budget participation, performance, distributive justice and procedural justice
Pengaruh Ukuran Perusahaan Dan Umur Perusahaan Terhadap Return On Asset Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2020 Asti Rahmatika Innaya; ruslinda agustina; Mellani Yuliastina; Soedjatmiko Soedjatmiko
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.1 Edisi Juni 2022
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.26 KB) | DOI: 10.36085/jakta.v3i1.3617

Abstract

ABSTRACT The purpose of this study was to determine the effect of firm size and age on return on assets in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research method is quantitative research. The population in this study amounted to 15 companies. The sample in this study was 45 companies using a purposive sampling technique. The data analysis technique used multiple linear regression processed with the SPSS version 26 program. The results showed that firm size had no effect on Return on Assets with a significance of 0.506 (0.506 > 0.05), firm age had an effect on Return on Assets with a significance of 0.002 (0.002 < 0.05), and the size and age of the company simultaneously have an effect
PENINGKATAN LITERASI AKUNTANSI PEMERINTAHAN BAGI GURU SMK (MGMP AKUNTANSI KOTA BANJARMASIN) Muhammad Hudaya; Wahyudin Nor; Muhammad Nordiansyah; Mellani Yuliastina
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 6, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v6i2.1209

Abstract

Pelaksanan kegiatan ini bertujuan untuk memberikan literasi kepada guru-guru SMK yang menjadi anggota MGMP Akuntansi wilayah Banjarmasin dan sekitarnya tentang akuntansi keuangan lembaga atau yang dikenal dengan akuntansi sektor publik.  Kegiatan pengabdian ini merupakan jawaban atas pemasalahan yang dihadapi oleh guru-guru pengampu mata pelajaran akuntansi keuangan lembaga di wilayah Banjarmasin dan sekitarnya. Kegiatan ini dilakukan dengan metode ceramah, tutorial dan diskusi. Narasumber yang terlibat berasal dari Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat dengan latar belakang keahlian pada bidang akuntansi sektor publik. Materi pokok yang diberikan adalah Regulasi Keuangan Negara, Akuntansi Keuangan Daerah, Overview PP 71 dan Perkembangan Standar Akuntansi Pemerintah (SAP). Evaluasi kegiatan dilakukan dengan memberikan pre-test di awal kegiatan dan post-test pada akhir kegiatan. Program ini berjalan dengan lancar target yang di rancang telah tercapai dengan meningkatnya literasi guru-guru yang awalnya hanya hanya 20 % menjadi 60% yang di ukur dengan evaluasi akhir pelaksanaan kegiatan dengan instrument google form.  Abstract. The purpose of this activity is to provide literacy to vocational school teachers who are members of the Accounting MGMP in Banjarmasin and surrounding areas about accounting for govemental institutions or what is known as public sector accounting. This service activity is an answer to the problems faced by teachers who are responsible for institutional financial accounting subjects in Banjarmasin and surrounding areas. This activity is carried out using lecture, tutorial, and discussion methods. The resource persons involved are from the Faculty of Economics and Business, The University of Lambung Mangkurat with an expert background in the field of public sector accounting. The subject matter provided is State Financial Regulation, Regional Financial Accounting, Overview of PP 71, and Development of Government Accounting Standards (SAP). Evaluation of activities by giving a pre-test at the beginning of the activity and a post-test at the end of the activity. The program is running smoothly, the designed target has been achieved with the literacy of the teachers which was initially only 20% to 60% which was measured at the end of the implementation with the google form evaluation instrument.
Memotret Kepatuhan Pajak di Masa Sulit: Lessons Learned and A Way Forward Ulfa Puspa Wanti Widodo; Mellani Yuliastina; Muhammad Hudaya
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 2 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2022.009.02.23

Abstract

ABSTRACT The Covid-19 affects the economy significantly where Micro, Small and Medium Enterprises (MSMEs) struggling to fulfill their tax obligation. The tax incentive is provided by the government to relieve and raise MSMEs' tax fulfillment and compliance. This study aims to analyze MSME tax compliance during the Covid-19 period using the Theory of Planned Behavior (TPB) perspective. This research is explanatory research by combining two types of approaches (quantitative and qualitative) which is an alternative research approach, namely mixed-method research. Technically, this research applies a sequential explanatory strategy, which is preceded by a quantitative method with a portion of 70% and followed by a qualitative method with a portion of 30%. In this study, a pilot test was conducted to determine the validity and reliability of the questionnaire used. Based on the results of the pilot test, strict procedures were carried out by removing components of the questionnaire that were not valid. The results of this study indicate that tax rates, tax understanding, and tax justice affect MSMEs' tax compliance. This tax compliance is improved when taxpayers understand the benefits of fulfilling tax obligations, understand tax fulfillment as positive behavior, and have enough capacity, possibility, and devotion to tax fulfillment. While tax sanction does not affect tax compliance since taxpayer has a limited understanding of it. ABSTRAK Pandemi Covid-19 berdampak cukup signifikan bagi perekonomian, terlebih para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Pemerintah memberikan insentif perpajakan untuk meringankan beban pajak UMKM dengan harapan tingkat kepatuhan wajib pajak UMKM dapat meningkat. Penelitian ini bertujuan untuk menganalisis kepatuhan pajak UMKM di masa COVID-19 dengan menggunakan perspektif Theory of Planned Behavior (TPB). Penelitian ini merupakan explanatory research dengan mengkombinasikan dua tipe pendekatan (kuantitatif dan kualitatif) yang merupakan pendekatan penelitian alternatif, yaitu mixed-method research. Secara teknis penelitian ini menerapkan tipe strategi eksplanatoris sekuensial (sequential explanatory strategy) yang didahului dengan metode kuantitatif dengan porsi 70% dan dilanjutkan dengan metode kualitatif dengan porsi 30%. Dalam penelitian ini, dilakukan pilot-test untuk mengetahui validitas dan reliabilitas kuesioner yang digunakan. Berdasarkan hasil pilot-test, dilakukan strict procedures dengan mengeluarkan komponen kuesioner yang kurang valid. Hasil dari penelitian ini menunjukkan bahwa tarif pajak, pemahaman perpajakan, dan keadilan pajak mempengaruhi kepatuhan wajib pajak UMKM. Adanya manfaat dari pemenuhan kewajiban perpajakan, anggapan masyarakat bahwa melaksanakan kewajiban perpajakan merupakan suatu perilaku yang positif, dan kemampuan wajib pajak serta peluang keberhasilannya dalam melakukan kewajiban perpajakan dapat mendorong wajib pajak untuk memenuhi kewajiban perpajakannya. Sanksi perpajakan tidak memiliki pengaruh terhadap kepatuhan wajib pajak UMKM karena wajib pajak tidak memahami sanksi perpajakan secara detail.
Pengenalan Akuntansi Berbasis SAK EMKM Sebagai Kelayakan Usaha dan Peningkatan Kapasitas Pelaku UMKM di Banjarmasin Monica Rahardian Ary Helmina; Alfian Alfian; Mellani Yuliastina; Meina Wulansari Yusniar
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 2, No 4 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v2i4.8011

Abstract

Micro, Small and Medium Enterprises (MSMEs) at South Kalimantanare a positive contributor to economic growth. It was noted that this year the role of MSMEs reached up to 98%. Based on data for 2020 the number of MSMEs in South Kalimantan has reached more than 33,700. By absorbing a workforce of up to 60,000 people. Credit disbursement is planned to develop MSMEs. One of the requirements for applying for additional capital for a business is a financial report. UMKM Sukses Banua is a community of micro, small and medium enterprises that houses creative entrepreneurs. Members numbered more than 200 members. MSME actors who are members of this association have not kept records or bookkeeping that refer to SAK EMKM-based accounting.The goal to be achieved in this program is to develop the skills of MSME traders or actors so that they have the ability to make SAK EMKM - based accounting practices that will be applied to their businesses, so it is hoped that these MSME actors can have an understanding of the financial position of their businesses and improve their business performance based on financial reports. his efforts. The method used in implementing an understanding of accounting based on SAK EMKM is Participatory Based Learning, namely involvement in the planning, implementation, monitoring and evaluation stages of programs / activities by the proposing team. At the end of the program partners are able to understand bookkeeping, recording and financial reporting in accordance with SAK EMKM - based accounting standards. In the end, with the existence of these financial reporting standards, of course, they can become a simple reference and are more easily accepted by a wider circle of entrepreneurs.
POTRET KONTRIBUSI PAJAK HOTEL TERHADAP PAJAK DAERAH KOTA BANJARMASIN M.Hafiz Sugiarto; Mellani Yuliastina; Isnawati Isnawati; Dessy Maulina; Mizan Ikhlasul
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.460

Abstract

Taxes received from hotel is one regional or local-own income sources. There was a positive trend and significant rise of this tax revenue during 2018-2022, despite it declined in 2020 due to lockdown and low rate of hotel occupancy. This research dissects and analyzes the contribution of this so-called hotel tax revenue in Banjarmasin city. This research uses quantitative data and quantitative descriptive method. It discovered that the realization and target of this tax revenue fluctuated during 2018-2022 and has a minor contribution to regional income. In general, during these five years, the hotel tax revenue contributed less than 10 percent to the regional or local-own income.
Peningkatan Kapabilitas Bendahara Pengeluaran Sekretariat Dewan Kota, Kabupaten dan Provinsi Di Kalimantan Selatan Rasidah Rasidah; Lili Safrida; Mellani Yuliastina
Ekobis Abdimas Vol 3 No 2 (2022): Desember
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.3.2.6272

Abstract

This program aims to increase the capability of the expenditure treasurer so that good governance in regional financial management is achieved. discussion (FGD), ending with an evaluation to measure the impact of the training. This will be done by explaining regional financial management and assessment to find out how to know and the competence of the trainees. The results of the implementation of activities show that the treasurers of expenditures carrying out administration receive a lot of input in managing regional finances and tax obligations of local government agencies and can carry out activities properly with their duties and authorities.
Co-Authors Alfian Alfian Alfian Alfian Alfian Alfian Anugerahni, Ina Idealina Putri Asti Rahmatika Innaya Basyirah Ainun Dessy Maulina Dewi Lesmanawati Doni Stiadi Dzikri , Muhammad Elva Rahmawati Farida Isroani fatimah Fatimah Haeningtya Salsabila Paramitha Haryanto Haryanto Hasnun Nida Qurrotul Aina Hudaya, Muhammad Ina Idealina Putri Anugerahni Isnawati Isnawati Jadidah Jadidah Kadir Kadir Kurniaty Lesmanawati, Dewi Lili Safrida M.Hafiz Sugiarto Maulida, Dara Andanti Mega Andani Meina Wulansari Yusniar Monica Rahardian Ary Helmina Muhammad Hudaya Muhammad Yasin Netty Nurhayati Nordiansyah, Muhammad Nurhayati, Netty Paramitha, Haeningtya Salsabila Pascha Patricia Simanjuntak Putri , Winda Agusntina Rahmah, Siti Aulia Nur Rakhmi Ridhawati Rasidah Rasidah Rasidah Rasidah Ridhawati, Rakhmi ruslinda agustina Salma Hapijah sarwani sarwani Selvia Ramadhanti Silva Silva Simanjuntak, Pascha Patricia Soedjatmiko Soedjatmiko Ulfa Puspa Wanti Widodo Wahyudin Nor Wia Rizqi Amalia Yamin, Irfan YUSNITA YUSNITA