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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 Golden Ratio of Taxation Studies Jurnal Ekonomi, Manajemen, Akuntansi

Tripermata, Lukita

Universitas Indo Global Mandiri

Author-ID : 1026319

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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

Co-Authors Abid Muhammad Asfar Adinda Ayu Anjani aharani, Adelia Putri M 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 Dwirati, Laras Eka Diana Sari Emilia Gustini Freolina, Putri Shanny Harsi Romli Hartati, Lesi Hesti Ifititah Sari Ika Setia Ningsih Indah Purnama Sari Indria Putri Islahuddin Daud, Islahuddin Isnansyah, Jeargialfath Juananda, Putri Juliansyah, Muhammad Hafiz Junaidi, Sabda Khayrani, Putri Afifah Laila Rahmawati Oetari Luk Luk Fuadah Marhamah Marhamah Marlinda, Putri Maulan Irwadi Maulan Irwandi Megda Enpalgetsi Meiriasari, Vhika Minaldi, Mario Mita Anggraini Muhammad Hamdan Sayadi Mutaqin, Zenal Nisrinasari Nur Azizah Nurmaimuna, Anggini Okta Via Andriani Oktarini , Rahmi Dwi Putra, Mgs. Prima Darma Putri Metaness Putri, Andini Utari Putri, Syifa Hidayat R.M Rum Hendarmin Rafika Sari Ramadani, Poni Fitria Ratih Javariani Utari Ratu, Mutiara Kemala Reny Aziatul Pebriani Rika Septianis Rina Atrijaya Suci Rizki Rahmadina Indra Putri RM. Rum Hendarmin Romli, Harsi Roswaty Roswaty Roswaty Salsabila, Hilyah Sari Muhiba Sari, Ratih Kurnia Sari, Tri Ayu Mei Shafiera Lazuarni Supardi A Bakri Supardi A Bakri, Supardi A Syamsurijal AK Syamsurijal AK Syathiri, Ahmad Tertiarto Wahyudi UMAR HAMDAN AJ, UMAR Umar Hamdan, Umar Utami Rahmanisa Vhika Meiriasari Yeni Yeni Yulia Hamdaini Putri

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