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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 Jurnal Ekonomi, Manajemen, Akuntansi
Tripermata, Lukita
Universitas Indo Global Mandiri
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The Driver of Whistleblowing Intention and Fraud Prevention: Attitude and The Ethical Culture of The Organization Lukita Tripermata; Syamsurijal AK Syamsurijal AK; Tertiarto Wahyudi; Luk Luk Fuadah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No.1, March 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i1.91-110

Abstract

This study aims to examine empirically the phenomenon of direct, indirect, and moderating effects of the relationship between attitude, fraud prevention, whistleblowing intention and organizational ethical culture. The sample of this study consist of 236 Head of the Subdivision of Finance and the Head of the Subdivision of Planning Reporting at the Regional Asset Planning and Finance Agency in five regions throughout Southern Sumatra, namely South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands. This study use Structural Equation Modeling with Amos version 24 to analyze the data. The results of this study show that attitude has a positive effect on fraud prevention, attitude has a positive effect on whistleblowing intention and whistleblowing intention has a positive effect on fraud prevention. The results of this study also show that whistleblowing intention partially mediate the relationship between attitudes and fraud prevention. Besides that, ethical culture of the organization can moderate the positive relationship between whistleblowing intention and fraud prevention
Pengaruh Rasio Keuangan dan Kondisi Financial Distress Terhadap Struktur Modal Pada Perusahaan Manufaktur Goldenblossom Sumatera (Gbs) Dani Masardi; Maulan Irwadi; Lukita Tripermata
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi & Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v2i3.418

Abstract

This study aims to examine the effect of financial ratios and financial distress on the capital structure of the manufacturing company Golden Blossom Sumatra (GBS). This research uses secondary data. In the data collection stage, researchers used documentation techniques. The collected data were then analyzed using multiple linear regression methods. The results of this study indicate that the activity ratio and profitability ratio have a positive effect on the capital structure, while the liquidity ratio, solvency and financial distress have no positive effect on the capital structure.    
ANALISIS STATISTIK REGRESI RETURN ON ASSETS PERUSAHAAN INVESTASI DI INDONESIA Lukita Tripermata
Jurnal Ecoment Global Vol. 7 No. 2 (2022): Edisi Agustus 2022
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.716 KB) | DOI: 10.35908/jeg.v7i2.2270

Abstract

This study aims to analyze the debt to asset ratio, public share ownership and company size to the return on assets of investment companies in Indonesia. The data sample used in this study is a comprehensive profit report on (8) eight investment companies listed on the Indonesia Stock Exchange. Data analysis using regression statistics. The results of the study explained that the debt to asset ratio and public share ownership have proven to have a positive and significant effect on return on assets. The size of the company does not have a significant effect on the return on assets.
Peningkatan Nilai Tambah dan Strategi Digital Marketing pada Produk Umkm Desa Alai Kecamatan Lembak Marhamah Marhamah; Shafiera Lazuarni; Roswaty Roswaty; Lukita Tripermata
Journal of Social Research Vol. 1 No. 10 (2022): Journal Of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.746 KB) | DOI: 10.55324/josr.v1i10.246

Abstract

Tujuan dari kegiatan KKN Tematik ini adalah untuk meningkatkan nilai tambah usaha UMKM di Desa Alai Kecamatan Lembak. Meningkatkan nilai jual produk dengan cara mengemas dan memberi label produk agar lebih menarik dan memberikan pengetahuan tentang strategi pemasaran melalui digital marketing. Dengan adanya kegiatan ini diharapkan masyarakat selalu berinovasi dalam menjalankan usaha UMKM agar dapat meningkatkan pendapatan.
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.
KULIAH KERJA NYATA (KKN) TEMATIK PENGEMBANGAN POTENSI INDUSTRI UMKM DAN SUMBER DAYA MANUSIA BERBASIS DIGITAL Abid Muhammad Asfar; Shafiera Lazuarni; Lukita Tripermata; Roswaty
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 3 (2022): APTEKMAS Volume 5 Nomor 3 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i3.5095

Abstract

Thematic Community Service Program, Faculty of Economics, Indo Global Mandiri University is carried out with the aim that students are able to apply the fields of study that have been taken during the education period, so that they can train students' mentality naturally before going directly into the real world of work. Through this thematic KKN students are able to adapt directly to situations, circumstances, risks and students are required to be responsible for all activities that take place during the KKN period.
Mengembangkan Potensi Masyarakat Bidang Sosial Melalui Pemasaran dan Meningkatkan Sumber Daya Manusia di Desa Alai Hesti Ifititah Sari; Shafiera Lazuarni; Lukita Tripermata; Roswaty Roswaty
REVITALISASI : Jurnal Ilmu Manajemen Vol 11 No 2 (2022): REVITALISASI : Jurnal Ilmu Manajemen
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/revitalisasi.v11i2.3293

Abstract

The absence of optimizing the potential of the community of Alai Village, Lembak District, Muaro Enim Regency in the social field is the background for the KKN work program of the Faculty of Economics, Indo Global Mandiri University to optimize community potential through marketing and improving human resources. Marketing strategy is the process of leading an organization/company to key market opportunities, increasing sales and generating desired profits. Marketing strategy is also an important tool for a company to win the competition. Business people tend to think that competitors are nothing more than threats, but in reality, competitors help companies improve their creativity and performance, innovate efficiently and effectively, and become world-class companies. Digital marketing is one of the most influential marketing media. In this case, by using digital marketing through social media, Alai Village SMEs can market their domestic industrial products. This study proposes a digital marketing strategy for MSME products using social media. The results of this survey show that the social media of choice are WhatsApp, Instagram and Shopee. These media are more efficient vehicles for spreading the news.
ANALISIS RASIO KESEHATAN BANK (CAR) TERHADAP RETURN ON ASSETS PADA BANK-BANK UMUM DI INDONESIA Lukita Tripermata; Yeni Yeni; Lesi Hartati
Jurnal Ecoment Global Vol. 8 No. 1 (2023): Edisi April 2023
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35908/jeg.v8i1.2931

Abstract

This study aims to determine and analyze the effect of Capital Adequacy Ratio on Return on Assets in commercial banks in Indonesia. This type of research is a quantitative descriptive. The sampling technique used purposive sampling. The sample used is 15 commercial banks in Indonesia. The research data is secondary data sourced from the Annual Report of commercial banks in Indonesia. Analysis of the data used in this study using descriptive statistical analysis and regression analysis, as well as the classical assumption test. The test results show that the Capital Adequacy Ratio has a positive and significant effect on Return on Assets at commercial banks in Indonesia.
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.
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