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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 BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Tripermata, Lukita
Universitas Indo Global Mandiri
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Journal : International Journal of Community Service

 1 
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

Abstract

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

Abstract

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%.
Village Fund Allocation Management Accountability in Kebur Village, West Merapi District, Lahat Regency Okta Via Andriani; Lukita Tripermata; Aris Munandar
International Journal of Community Service & Engagement Vol. 3 No. 4 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i4.942

Abstract

This study aims to help solve the problems contained in the management of village fund allocations in Kebur Village. This research was conducted related to the accountability and development of village fund allocations in 2017-2019 in Kebur Village, West Merapi District, Lahat Regency. This research uses descriptive qualitative analysis method with data collection techniques used are observation, literature study, and documentation. The data analysis technique used in this study is to perform the data condensation process, data presentation, and conclusion. The results of this study indicate that the accountability and development of village fund allocations in 2017-2019 are quite good but not for each year because there are still many shortcomings in Kebur Village but technically and administratively are good, but still have to get guidance from the district government and district government.
The Effectiveness and Efficiency of Budget Realization Performance Based on Incremental Budgeting in Lebung Gajah Village, Palembang Bella Anggraini; Lukita Tripermata; Vhika Meiriasari
International Journal of Community Service & Engagement Vol. 4 No. 2 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i2.1159

Abstract

This study aims to determine and analyze the level of efficiency and effectiveness as well as the effect of processing village funds in Lebung Gajah Urban Village, Palembang based on Incremental Budgeting. The type of research in this research was descriptive quantitative research, namely analyzing financial data, spending and budget realization using efficiency and effectiveness ratios, and analyzing data documentation by measuring expenditure in Lebung Gajah Palembang Village. The results show that the budget based on Incremental Budgeting don’t have a positive and significant effect on the effectiveness and budget realization reports in Lebung Gajah Urban Village, Palembang which was indicated by the results of the effectiveness ratio and efficiency ratio. The results of this study are expected to provide benefits for Lebung Gajah Urban Village, Palembang to improve the performance of budget realization based on budget increases.
The Effect of Progressive Tax Implementation, Tax Sanctions and Tax Knowledge on the Level of Motor Vehicle Taxpayer Compliance in Palembang City (Case Study on WPOP Joint Office Samsat City of Palembang I) Bela Barokah; Lukita Tripermata; Andini Utari Putri
International Journal of Community Service & Engagement Vol. 4 No. 2 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i2.1160

Abstract

This study aims to analyze the effect of applying progressive taxes, tax sanctions, and tax knowledge on the level of compliance of motor vehicle taxpayers in the city of Palembang (a survey of taxpayers at the Joint Samsat Office of Palembang I). The method used in this study is a descriptive method with a quantitative approach. The sources of data used in this study are primary data sources. The data collection technique used is distributing 100 questionnaires to taxpayers who register for progressive tax at the Joint Samsat Office of Palembang City I. The sampling technique in this study is non-probability sampling with incidental sampling. The data analysis method in testing the hypothesis used in this study is multiple regression analysis. The results of hypothesis testing prove that there is an effect of applying progressive taxes, tax sanctions, and tax knowledge on the level of compliance of motorized vehicle taxpayers at the Palembang City Joint Office I.
Factors Affecting The Quality of Financial Reports in Local Governments (Study at the Gandus District Office, Palembang City South Sumatera Province) Rizki Rahmadina Indra Putri; Lukita Tripermata; Andini Utari Putri
International Journal of Community Service & Engagement Vol. 4 No. 2 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i2.1162

Abstract

This study aims to determine the factors that affect the quality of financial reports in the government (Study at the Head Office of Gandus Sub-District, Palembang City, South Sumatra Province). The sample was selected using the Simple Random Sampling technique. Data from 30 respondents were collected through a questionnaire which was then analyzed using multiple linear regression. The results of this study prove that the competence of human resources, the regional financial accounting system, the use of information technology, government accounting standards, and internal controls affect the quality of financial reports. Simultaneously human resource competence, regional financial accounting systems, use of information technology, government accounting standards, internal control affect the quality of financial reports.
Analysis Of Efficiency, Effectiveness And Contribution of Regional Taxes (Reclaimation Tax And Street Lighting Tax) In Increasing Original Regional Income Of Palembang Sari, Tri Ayu Mei; Tripermata, Lukita; Meiriasari, Vhika
International Journal of Community Service & Engagement Vol. 5 No. 1 (2024)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v5i1.1647

Abstract

The purpose of this study is to examine the effect of efficiency, effectiveness, contribution of advertisement tax and street lighting tax on Palembang City's original revenue in 2016-2020. The data used in this study is a report on the target and realization of advertisement tax revenue, street lighting tax and Palembang City's original revenue in 2016-2020. The research methodology used was descriptive quantitative analysis method. The sampling technique used was purposive sampling technique. The results prove that the efficiency of the advertisement tax and street lighting tax on the local revenue of Palembang City is very efficient. The analysis of the effectiveness of the advertisement tax on the local revenue of Palembang is quite effective and the analysis of the effectiveness of the street lighting tax is effective. The analysis of the contribution of the advertising tax is very less contributing and the analysis of the contribution of the street lighting tax is less contributing. This research is expected to be an additional literature material on the topic of local revenue.
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 Baehaqi 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 HERU WAHYUDI Hesti Ifititah Sari Ika Setia Ningsih 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