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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
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The Influence of Financial Literacy and Income Level on UMKM Financial Management (Case Study of Tanjung Pering Village, Nourth Indralaya Sub-District) Utami Rahmanisa; Lukita Tripermata; Reny Aziatul Pebriani
ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Managing finances is managing wealth to generate profits and utilizing sources of capital to finance the business. Financial literacy is a person's knowledge or understanding of the basic concepts of finance in managing finances to make decisions. The level of income is a unit of level that comes from the income of profits generated from the sale of goods and services within a certain period of time. This study aims to determine the effect of financial literacy and income levels on MSME financial management in Tanjung Pering Village, North Indralaya District. This research uses a quantitative method with a descriptive research type. The sample of this study were 97 MSME actors. Data collection techniques in this study using a questionnaire. The proposed hypothesis was tested using multiple linear regression analysis, coefficient of determination, simultaneous, partial. Based on the results of the hypothesis, it shows that financial literacy and income levels have a positive and significant effect on MSME financial management. The results of the t test show a financial literacy value of 4.088 and an income level of 12.475, which has a positive and significant impact on MSME financial management in Tanjung Pering Village.
Pengelolaan Administrasi dan Sistem Pendataan Pada PT. Bank Perkreditan Rakyat Sumatera Selatan Megda Enpalgetsi; Alya Salsa Putri; Chandrika Raveena V; Putri Metaness; Lukita Tripermata; R.M Rum Hendarmin
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Laporan Program Merdeka Belajar Kampus Merdeka Universitas Indo Global Mandiri dilaksanakan dengan tujuan agar mahasiswa/i mampu menerapkan bidang studi ilmu yang telah ditempuh selama masa pendidikan berlangsung, sehingga dapat melatih mental mahasiswa secara alami sebelum terjun secara langsung ke dalam dunia pekerjaan yang sebenarnya. Melalui Program Magang ini mahasiswa mampu beradaptasi secara langsung dengan situasi, keadaan, risiko serta mahasiswa dituntut untuk dapat bertanggung jawab atas seluruh kegiatan yang berlangsung selama masa Magang berjalan. Bank Perkreditan Rakyat adalah sebuah bank di Sumatera Selatan yang bergerak bidang perbankan dan menyediakan berbagai layanan keuangan yang berfokus pada pembiayaan dan layanan perbankan untuk segmen pasar mikro, kecil, dan menengah (UMKM) serta individu dengan kebutuhan keuangan yang lebih kecil. Penulisan ini bertujuan untuk menganalisis proses pengelolaan administrasi dan sistem Pendataan administrasi yang ada di PT. Bank Perkreditan Rakyat Sumatera Selatan. Hasil penulisan menunjukkan bahwa beberapa berkas administrasi tidak tertata tertata dengan rapi pada tempat arsip berkas sehingga mengakibatkan terbatasnya ruang gerak karyawan, kebersihan ruang arsip yang tidak terjaga dapat menyebabkan kerusakan kepada arsip/dokumen yang disimpan. Sementara dalam sistem pendataan perlu adanya perbaikan dan peningkatan, pelatihan dan pengembangan keterampilan, penggunaan teknologi yang lebih canggih, serta evaluasi secara teratur dapat membantu meningkatkan kualitas pelayanan yang diberikan.
PENGARUH KEPATUHAN WAJIB PAJAK, SANKSI PERPAJAKAN, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN PADA KPP PRATAMA PALEMBANG ILIR TIMUR Laras Dwirati; Lukita Tripermata; Aris Munandar
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.26825

Abstract

Penelitian ini merupakan penelitian kuantitatif yang dilakukan pada KPP Pratama Palembang Ilir Timur. Penelitian ini bertujuan untuk menganalisis pengaruh kepatuhan wajib pajak, sanksi perpajakan dan pemeriksaan pajak terhadap penerimaan pajak penghasilan badan. Penelitian ini menggunakan data primer melalui kuesioner skala ordinal dengan melibatkan 33 responden. Penelitian ini mengolah data dengan bantuan software SEM-PLS. Hasil path coefficient menunjukkan bahwa: (a) kepatuhan wajib pajak berpengaruh positif signifikan terhadap penerimaan pajak penghasilan. (b) sanksi perpajakan berpengaruh positif signifikan terhadap penerimaan pajak penghasilan badan. (c) pemeriksaan pajak berpengaruh positif signifikan terhadap penerimaan pajak penghasilan badan.
Impulsive Buying dan Harga Diskon Terhadap Minat Beli Konsumen pada Boutique Yenimirza Palembang Yeni; Lukita Tripermata
Jurnal Ecoment Global Vol. 8 No. 2 (2023): Edisi Agustus 2023
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jeg.v8i2.3709

Abstract

Penelitianini bertujuan untuk mengetahui ada tidaknya pengaruh impulse buying dan Harga Diskon terhadap minatbeli konsumen. Konsumen boutique yenimirza sebagai subjek survey dengan melakukan penyebaran kuesioner secara online digunakan sebagai alat pengumpulan data, didapat 96 orang responden. sebelum melakukan pengujian hipotesis menggunakan uji analisis regresi linier sederhana dan koefisien determinasi. Terlebih dahulu dilakukan pengujian validitas, reabilitas, normalitas, dan heteroskedaritas. Hasil Penelitian menunjukkan bahwa tidak ada pengaruh impluse buying terhadap minat beli, ada pengaruh harga diskon terhadap minat beli, dan ada pengaruh antara impulse buying dan harga diskon terhadap minat beli.
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 Tri Ayu Mei Sari; Lukita Tripermata; Vhika Meiriasari
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.
Pengaruh Rasio Tunggakan Dan Rasio Penagihan Terhadap Profitabilitas (Survey Pada PT. Bank National Nobu Tbk Cabang Palembang Square Periode 2018-2020) Rina Atrijaya Suci; Harsi Romli; Lukita Tripermata
Journal of Accounting and Taxation Vol. 2 No. 1 (2022): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v2i1.1707

Abstract

This study aims to analyze the effect of the arrears ratio and collection ratio on profitability at PT Bank National Nobu Tbk Palembang Square Branch. The sample selection was determined by purposive sampling from the year of 2018 to 2020. The analytical model used in this study was a multiple linear regression analysis model. Based on the results of research and analysis conducted, it can be concluded that partially the ratio of arrears has no effect on profitability at PT Bank National Nobu Tbk Palembang Square Branch. While the billing ratio has an effect on profitability at PT Bank National Nobu Tbk. Meanwhile, the ratio of arrears and the ratio of collections together affects the profitability of PT Bank National Nobu Tbk. This research is expected to be additional literature on the topic of corporate profitability.
Pengaruh Intellectual Capital dan Profitabilitas Terhadap Capital Gain pada Perusahaan Perbankan di Bursa Efek Indonesia Periode 2016 - 2020 Ayu Rizki Yuliani; Lukita Tripermata; Aris Munandar
Journal of Accounting and Taxation Vol. 2 No. 2 (2022): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v2i2.1710

Abstract

This study aims to observe the significant effect of Intellectual Capital and Profitability on Capital Gain. This research was conducted on banking companies on the Indonesia Stock Exchange in the 2016-2020 period, which amounted to 12 companies as samples that met the criteria. The sampling technique used was purposive sampling technique. Collecting data using literature study and documentation. The data analysis method used is multiple linear regression analysis. The results of the research on the t test show that profitability has no and significant effect on the Capital Gain of banking companies listed on the IDX for the 2016-2020 period. Intellectual capital has a significant and significant effect on Capital Gain. banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The results of the research on the F test show that Intellectual Capital and Profitability have a simultaneous effect on Capital Gain.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Kinerja Keuangan Pemerintah Daerah Terhadap Belanja Modal: Studi Kasus Pada Kabupaten Dan Kota Di Wilayah Sumatera Selatan Ika Setia Ningsih; Maulan Irwandi; Lukita Tripermata
Journal of Accounting and Taxation Vol. 3 No. 3 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i3.1720

Abstract

This study aims to determine the effect of Local Own Revenue, General Allocation Funds and Regional Government Financial Performance on Capital Expenditures in districts and cities in the South Sumatra region. The object of this research is the district and city governments in the South Sumatra region, totaling 17 local governments and the research years from 2015 to 2019. The data used are secondary data and the research sample is a saturated sample because all research objects are sampled. The analysis technique uses multiple regression and the data is processed using SPSS software. The results showed that based on the simultaneous test, the variables of Regional Original Income, General Allocation Funds and Regional Government Financial Performance had a significant effect on capital expenditure. Based on the partial test, the variables of Regional Own-Owned Income and Regional Government Financial Performance as measured by the Level of Regional Wealth have a significant effect on Capital Expenditures while the General Allocation Fund variable has no significant effect on Capital Expenditures.
PENGARUH INTERAKSI TQM, SISTEM PENGHARGAAN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA BBWS SUMATERA VIII PALEMBANG Azizah, Nur; Tripermata, Lukita; Meiriasari, Vhika
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.937

Abstract

Success in a company is closely related to the human resources (HR) within it. Therefore, the organization must support all elements of its human resources well, in order to maximize performance by observing total quality management, reward systems, and environmental uncertainty on managerial performance at the Palembang VIII Sumatra River Region Center. This research uses primary data with a Likert scale. The research method used is a quantitative approach with a questionnaire as a data collection method. This research uses a purposive sampling technique. The sample in this study was at the managerial level, namely commitment making officials (PPK) and financial managers, totaling 54 people. Meanwhile, the data analysis method uses SEM-PLS ver. 04.The results of this research indicate that total quality management has a significant positive effect on managerial performance. Furthermore, the reward system has a significant positive effect on managerial performance. Finally, environmental uncertainty has a significant positive effect on managerial performance.
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 Juananda, Putri 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 Oktarini , Rahmi Dwi 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