Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

6.886

P-Index

This Author published in this journals

All Journal JEA17: Jurnal Ekonomi Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Media Mahardhika JURNAL PENDIDIKAN TAMBUSAI PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Revitalisasi : Jurnal Ilmu Manajemen Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Sricommerce: Journal of Sriwijaya Community Services Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis International Journal of Community Service & Engagement Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ProBisnis : Jurnal Manajemen Journal of Social Research Golden Ratio of Auditing Research Aptekmas : Jurnal Pengabdian Kepada Masyarakat CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Accounting and Taxation Jurnal Ekonomi, Manajemen, Akuntansi

Tripermata, Lukita

Universitas Indo Global Mandiri

Author-ID : 1026319

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 49 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

PELATIHAN DESIGN AKSESORIS DI DESA KERINJING KABUPATEN OGAN ILIR SUMATERA SELATAN putri, yulia hamdaini; Eka, Dian; Daud, Islahuddin; Tripermata, Lukita; Ramadani, Poni Fitria; Sari, Ratih Kurnia
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 5 No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v5i1.198

Kerinjing Village is one of the villages located in Ogan Ilir Regency, South Sumatra. The majority of the villagers' livelihoods are farming rainfed rice fields. The rice fields are still natural, so for their daily activities they also have a side business. Apart from their main job, they have jobs as tailors. This service activity aims to provide training on how to make accessories designs from jumputan fabrics and how to pack. The method of this activity is providing counseling, training, providing equipment and accessories for making accessories to participants. The result of this service activity is that participants have increased skills in making accessory designs.

ANALISIS LAPORAN HARGA POKOK PRODUKSI BARANG PERCETAKAN PADA PT. LIMBERSA ANUGERAH PRIMA PRINTING PALEMBANG Dewi Oktavia; Harsi Romli; Lukita Tripermata
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 6, No 1
Publisher : Universitas Indo Global Mandiri

The purpose of this study was to analyze the report the calculation of cost of production at PT. LimbersaAnugerah PrimaPrinting Palembang. Data used in this research are secondary data from the report the cost of production in December 2014 at PT. Limbersa Anugerah PrimaPrinting Palembang.The data analysis technique used in this study is a comparative qualitative data analysis techniques, the method of research which compares with the existing theory with the data obtained from the field study.The results showed; (1) The results of the calculation of costs of production by the company showed Rp 1,369, while the results of calculations based on theoretical analysis of Rp 3,452. Thus, the difference between production costs in the calculation of the company with analysis based on the theory that is Rp 2,083 for goods orders printed with blank invitation in December 2014. The result of the calculation according to the company's production cost is Rp 1,019 results show calculations based on theoretical analysis of Rp 3,102. So the difference for goods orders printed invitations without any form of Rp 2,083 / sheet. Difference in cost of production for goods orders calendar size 35x50cm print in December 2014 amounting to Rp 2,083 / sheet. (2) the post-production costs are overhead costs that are not taken into account the company, whereas the post is very important to know because it affects the cost of production. So when there are differences in the calculation results calculated production costs of machinery depreciation expense amounting to Rp 25,000,000, -. Machinery depreciation expense per month is Rp2.083million.

PENGARUH LOVE OF MONEY, PERILAKU ETIS MAHASISWA DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSIDENGAN GENDER SEBAGAI VARIABEL PEMODERASI Lukita Tripermata
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 1
Publisher : Universitas Indo Global Mandiri

This study aimed to analyze whether there is influence between the love of money, ethical behavior, and organizational commitment to the tendency of accounting fraud by gender moderation. This research basically developed with quantitative approach. The study population includes all students Tier 1 Department of Accounting and Management Faculty of Economics at the University of Indo Global Mandiri Palembang. Samples were taken using the method of data collection is called purposive sampling. The samples used were 81 participants from 86 participants overall. Data collection techniques used is through questionnaires. Data analysis techniques were analyzed with descriptive statistics, classical assumption (normality test, multicollinearity, heteroskedasitisitas), t-test and ANOVA.Results showed hypothesis 1 is accepted because there is a positive and significant relationship, then there is an interaction Love of Money (LOM) against the tendency of Cheating Accounting (KKA). Testing the hypothesis is accepted because there are two positive and significant relationship between the perception of ethical (PE) by gender on Accounting Fraud Trends (KKA). While the hypothesis 3 are positive and significant relationship Organizational Commitment (KO) against the tendency of Cheating Accounting (KKA). Thus, the third hypothesis is accepted. Keywords: Love of Money, ethical behavior, organizational commitment, gender

PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE,DAN DIVIDEND PAYOUT RATIO TERHADAPPERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BEI TAHUN 2015 Ratih Javariani Utari; Emilia Gustini; Lukita Tripermata
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 8, No 2
Publisher : Universitas Indo Global Mandiri

Earnings management is the selection of accounting policies by management that are useful for achieving certain goals. One form of earning management is income smoothing. The income smoothing can make the information in the financial statements so unreliable that the interested parties become incapable of making the right business decisions.This study aims to analyze the effect of profitability, financial leverage, and dividend payout ratio to income smoothing either partially or simultaneously. The research was conducted at a manufacturing company listed on Indonesia Stock Exchange in 2015. The purposive sampling technique was used to obtain 26 manufacturing companies as sample members.This research uses quantitative data analysis method using SPSS version 16.00 as the processing tool. In this study where the independent variable is the income smoothing where the variable dichotomy scale, so the analysis used is Linear Regression Logistics. The dichotomy scale referred to in this research are doing income smoothing (2) and not doing income smoothing (1).Based on the results of research, Profitability, Financial Leverage, and Dividend Payout Ratio does not affect Partial Revenue Partially. However, if the effects are seen simultaneously, Profitability, Financial Leverage, and Dividend Payout Ratio affect Partial Revenue Partially.Keywords: Earning Management, Income Smoothing, Partial, Simultaneous Practice

PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG PERUSAHAAN STUDI KASUS PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF TERDAFTARDI BURSA EFEK INDONESIA Laila Rahmawati Oetari; Emilia Gustini; Lukita Tripermata
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 8, No 1
Publisher : Universitas Indo Global Mandiri

This study aims to determine how the influence of Manajerial Ownership and Institutional Ownership Against Corporate Debt Policy in Manufacturing sector otomotif of Company in Indonesia Stock Exchange. This study uses multiple linear regression analysis method, variables used in this study is the Manajerial Ownwership (X1) and Institutional Ownership (X2) are hypothesized to affect the not Debt Policy (Y). 9 companies listed in BEI are the samples of this study. ICMD 2012 till 2015 is used as a data collector. Based on the results of multiple linear regression analysis obtained Manajeial Ownership and Institutional Ownership non significantly parcial and simultan insfluences the policy of the company debts.The result shows, In an effort to increase debt policy (DER), the company can increase the company's net profit, so that the company can meet its short-term and long-term obligations, the company will use internal funds much more than using the debt, It is expected that companies should be able to control their expenditures effectively against debt policy.Keywords : Manajerial Ownership, Institutional Ownership, Debt Policy

ANALISIS SISTEM PENGGAJIAN DALAM RANGKA MENGEFEKTIFKAN PENGENDALIAN INTERNAL PADA PT. FREIGHT EXPRESS PALEMBANG Rika Septianis; Dra. Msy. Mikial; Lukita Tripermata
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 8, No 2
Publisher : Universitas Indo Global Mandiri

Payroll data processing system employees at PT.Freight Express Palembang is still simple. Employee data every month is still recorded in a special book, and to submit proof of salary report is still conventional. The problem that arises is the inconsistency of data that can cause data kerangkapan, if the search data takes a very long time because it still uses a conventional system, and data security was still not guaranteed which was implemented well in order to facilitate the processing of payroll, report and salary slip. In this study, qualitative analysis method was used. The data was analyzed by using information and description in the form of prose or standard languages, then it was correlated to other data in order to get clarity of the truth or vice versa, and to obtain new description or to strengthen the description that already existed and vice versa.The type of data used was primary. In collecting the data, interview and documentation were used. The result of the study was expected to be able to provide information about the payroll system so that PT.Freight Express Palembang could control the payroll well and run as expected.Keywords: Internal Control System, Payroll,authorization system

PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Diah Manda Sari; Emilia Gustini; Lukita Tripermata
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 3
Publisher : Universitas Indo Global Mandiri

This study aims to determine the effect of capital structure and financial performance of the company's value. This study uses secondary data from the company's financial statements. Samples and sampling using purposive sampling techniques. Analysis of data using classic assumption test and multiple linear regression. Indicators of this research capital structure is debt to equity ratio (DER). Financial performance indicators, namely return on assets (ROA). Indicators of the company's value is the price book value (PBV). The study population was banking companies listed in Indonesia Stock Exchange period 2010-2014. The results of the study explains that there is significant influence simultaneously DER and ROA independent variables and the dependent variable PBV. No effect and partial significant independent variable DER on the dependent variable PBV. There is a significant effect partially independent variables ROA on the dependent variable PBV.Key word: Capital Structure, Financial Performance, Value Company

Effects of Students Perception and Motivation on Online Accounting Learning During the Covid-19 Pandemic: Empirical Evidence of Accounting Students in Indo Global Mandiri University Eka Diana Sari; Lukita Tripermata; Muhammad Hamdan Sayadi
International Journal of Community Service & Engagement Vol. 3 No. 1 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i1.650

This study aims to determine the effect of student perceptions and motivation on online accounting learning in the Covid-19 pandemic era. The data were obtained from observations and distributing questionnaires to 76 students majoring in the accounting study program at Universitas Indo Global Mandiri Palembang class of 2017-2020. The collected data were analyzed using the multiple linear regression analysis methods. Further statistical tests revealed a positive influence between perception and motivation respectively and simultaneously on online accounting learning in the era of the Covid-19 pandemic. Furthermore, the results show the coefficient of determination (R2) obtained a value of 0.586. This proves that students' perceptions and motivation affect online accounting learning by 58.6%, the remaining is influenced by other variables not included in this study.

Analysis of Shopping Budget at the Department of Women's Empowerment and Child Protection Community Empowerment Palembang City Sari Muhiba; Harsi Romli; Lukita Tripermata
International Journal of Community Service & Engagement Vol. 3 No. 2 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i2.720

This study aims to analyze the preparation of a budget for the empowerment agency for women, child protection, and community empowerment in Palembang City. This research is a descriptive study using primary data and secondary data. The data collection technique is done by interview and documentation methods. The results showed that the women's empowerment office for child protection and community empowerment in Palembang City had applied the principles of Permendagri No. 13 of 2006 as a reference in the preparation of performance-based expenditures, but still faces obstacles in aligning the unit price in the RKA-SKPD, DPA, and budget reports. The increase in the amount of the budget from the DPPA to the Budget Report in 2017 was 9,01% and the decrease in 2018 was 1,34%.

Penyuluhan tentang Financial Technology di Desa Kerinjing, Kecamatan Tanjung Raja, Kabupaten Ogan Ilir Umar Hamdan; Supardi A Bakri; Ahmad Syathiri; Lukita Tripermata
Sricommerce: Journal of Sriwijaya Community Services Vol 1, No 1 (2020): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v1i1.4

Fintech (financial technology) adalah inovasi di bidang jasa keuangan yang sedang tren di indonesia. Fintech memberikan pengaruh kepada masyarakat secara luas dengan memberikan akses terhadap produk keuangan sehingga transaksi menjadi lebih praktis dan efektif. Tujuan dari kegiatan pengabdian ini untuk memberikan pemahamaan tentang manfaat dana elektronik non tunai dan simpan pinjam financial technology, memberikan pemahamaan tentang terjadinya beberapa kasus penipuan melalui pinjaman financial technology, memberikan pengetahuan tentang beberapa aplikasi dana elektronik non tunai kepada masyarakat. Metode kegiatan penyuluhan dimana terdapat ceramah, tanya-jawab dan evaluasi. Hasil kegiatan adalah pemberian pemahaman kepada masyarakat atas kemajuan teknologi termasuk teknologi transaksi keuangan sangat membantu masyarakat untuk menggunakannya secara bijak, sehingga kehadiran teknologi ini dapat memberikan manfaat yang besar dan terhindari dari risiko yang dapat menyebabkan kerugian bagi masyarakat.

Co-Authors Abid Muhammad Asfar Adelia Putri M aharani Adinda Ayu Anjani Ahmad Syathiri Alya Salsa Putri Amalia, Hesi Septianti Amillya Shabita Andini Utari Putri Anggraini , Leriza Desitama Anjelita, Dedek Arasyathi Aprianoputri Aris Munandar Aris Munandar Ayu Rizki Yuliani Bela Barokah Bella Anggraini Budi Setiawan Chandrika Raveena V Dani Masardi Dewi Oktavia Diah Manda Sari Dian Eka, Dian Dra. Msy. Mikial Dwi Rahmat, Rizki Eka Diana Sari Emilia Gustini Freolina, Putri Shanny Harsi Romli Hesti Ifititah Sari Ika Setia Ningsih Indah Purnama Sari Indria Putri Islahuddin Daud, Islahuddin Isnansyah, Jeargialfath Juliansyah, Muhammad Hafiz Khayrani, Putri Afifah Laila Rahmawati Oetari Laras Dwirati Lesi Hartati Luk Luk Fuadah Marhamah Marhamah Maulan Irwadi Maulan Irwandi Megda Enpalgetsi Meiriasari, Vhika Minaldi, Mario Mita Anggraini Muhammad Hamdan Sayadi Mutaqin, Zenal Mutiara Kemala Ratu Nisrinasari Nur Azizah Nurmaimuna, Anggini Okta Via Andriani Putra, Mgs. Prima Darma Putri Marlinda Putri Metaness Putri, Andini Utari Putri, Syifa Hidayat R.M Rum Hendarmin Rafika Sari Ramadani, Poni Fitria Ratih Javariani Utari Reny Aziatul Pebriani Rika Septianis Rina Atrijaya Suci Rizki Rahmadina Indra Putri RM. Rum Hendarmin Romli, Harsi Roswaty Roswaty Roswaty Sabda Junaidi Salsabila, Hilyah Sari Muhiba Sari, Ratih Kurnia Shafiera Lazuarni Supardi A Bakri Supardi A Bakri, Supardi A Syamsurijal AK Syamsurijal AK Syathiri, Ahmad Tertiarto Wahyudi Tri Ayu Mei Sari UMAR HAMDAN AJ, UMAR Umar Hamdan, Umar Utami Rahmanisa Vhika Meiriasari Yeni Yeni Yeni Yeni Yeni Yulia Hamdaini Putri Zenal Mutaqin

Title

Found 49 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 49 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 49 Documents
Search