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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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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.
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.
Pengaruh rasio profitabilitas dan good corporate governance terhadap kinerja keuangan perusahaan perbankan Juliansyah, Muhammad Hafiz; Tripermata, Lukita; Munandar, Aris
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/j0kt9a06

Abstract

The purpose of this study is to analyze the financial performance of banking companies traded on the Indonesia Stock Exchange between 2018 and 2021 in relation to profitability ratios and corporate governance. Quantitative methods were used for this study. Purposive sampling was used to select 15 banking companies included in this study that are traded on the Indonesia Stock Exchange. Descriptive statistics were used to analyze the data in this study. Common effect, fixed effect, chow test, Hausman test, lagrange multiplier test, F test, t test, and coefficient of determination (R2) test were used during the model selection process. The F test shows that there is a positive and statistically significant correlation between the variables ROA and Institutional Ownership with CAR in banking companies listed on the Indonesia Stock Exchange from 2018 to 2021.
Pelatihan Pembuatan Produk Lokal Menjadi Rolade Tahu Bagi Ibu-Ibu Desa Alai Selatan Kecamatan Lembak Putri, Syifa Hidayat; Yeni, Yeni; Tripermata, Lukita; Mutaqin, Zenal
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.15904

Abstract

Indonesia adalah negara yang kaya akan sumber daya alam, terutama dalam hal bahan pangan, yang memberikan peluang besar bagi masyarakat pedesaan untuk meningkatkan kesejahteraan dan perekonomian mereka. Salah satu bahan pangan lokal yang memiliki potensi besar tetapi belum dimanfaatkan secara optimal adalah Tahu. Tahu, sebagai produk olahan kedelai yang kaya gizi, dapat diolah menjadi berbagai produk kreatif dengan nilai ekonomi yang tinggi. Di Desa Alai Selatan, Kabupaten Lembak, sebagian besar ibu rumah tangga terlibat dalam usaha mikro yang fokus pada pengolahan produk pangan, namun masih terbatas pada cara-cara tradisional yang kurang inovatif dan berdampak minimal pada peningkatan ekonomi keluarga. Pelatihan ini bertujuan untuk meningkatkan keterampilan pengolahan pangan, membuka peluang usaha baru, dan mendukung pemberdayaan ekonomi lokal. Metode yang digunakan dalam pelatihan ini adalah pendekatan partisipatif, melibatkan peserta dalam setiap tahap, mulai dari perencanaan hingga evaluasi. Hasil penelitian menunjukkan bahwa pelatihan ini berhasil meningkatkan keterampilan dan pengetahuan peserta dalam pengolahan tahu menjadi produk inovatif yang bernilai tambah. Selain itu, beberapa peserta melaporkan peningkatan pendapatan setelah mulai memasarkan produk mereka. Namun, tantangan seperti keterbatasan akses terhadap bahan baku dan peralatan, serta kesulitan dalam pemasaran, masih perlu diatasi. Penelitian ini menyimpulkan bahwa pelatihan pembuatan rolade tahu di Desa Alai Selatan memberikan dampak positif yang signifikan dan dapat dijadikan model bagi pengembangan program serupa di daerah lain untuk mendukung kesejahteraan masyarakat pedesaan melalui inovasi produk pangan berbasis lokal. 
THE IMPORTANCE OF IMPLEMENTING EMKM-BASED FINANCIAL ACCOUNTING STANDARDS (SAK) ON THE PREPARATION OF FINANCIAL STATEMENTS IN SHOP BUSINESSES IN SUKARAME DISTRICT, PALEMBANG Amalia, Hesi Septianti; Tripermata, Lukita; Putri, Andini Utari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 3 (2023): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i3.581

Abstract

This study aims to determine whether the application of financial accounting standards by shop owners in Sukarame District is in accordance with the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The research method used is quantitative. The sample size for this study was 103 shopkeepers who operate businesses such as grocery stores, clothing stores, and clothing stores located in Sukarame District. Purposive sampling techniques were used with certain criteria. The data needed is primary data, collected through distributing questionnaires to shop business actors in Sukarame District. Based on the results of the study, it can be concluded that the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) have not been fully implemented in the financial statements of SME shops in Sukarame District. MSMEs only prepare simple reports such as profit and loss statements. This is because MSME shops around Sukarame District do not know about the existence of Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). They have never even heard of what SAK EMKM is. This is due to the lack of knowledge of business actors and the low level of government socialization of the preparation of financial statements for SMEs.
Penyuluhan tentang Financial Technology di Desa Kerinjing, Kecamatan Tanjung Raja, Kabupaten Ogan Ilir Hamdan, Umar; Bakri, Supardi A; Syathiri, Ahmad; Tripermata, Lukita
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

Abstract

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.
Pengaruh Kinerja Individu, Kualitas Pelayanan, dan Nilai Pelanggan Terhadap Manfaat Sistem Informasi Akuntansi Implikasi Supply Chain (Survey Pada Karyawan PT. Trans Musi Palembang Jaya) Nurmaimuna, Anggini; Romli, Harsi; Tripermata, Lukita
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v4i2.461

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja individu dalam memahami dan menggunakan sistem informasi akuntansi terhadap kualitas pelayanan dan nilai yang dirasakan oleh pelanggan dan karyawan di PT. Trans Musi Palembang Jaya. Penelitian ini menggunakan teknik sample dengan cara sampling jenuh. Pengumpulan data menggunakan kuesioner. Berdasarkan hasil penelitian menunjukkan bahwa variabel kinerja individu tidak berpengaruh signifikan terhadap sistem informasi akuntansi dengan nilai 0,200 < 2,011 dengan signifikan 842 > 0,05. Kualitas pelayanan berpengaruh signifikan terhadap sistem informasi akuntansi dengan nilai 3,698 > 2,011 dengan signifikan 0,01 > 0,05 dan nilai pelanggan berpengaruh signifikan terhadap sistem informasi akuntansi dengan nilai 3,515 > 2,011 dengan signifikan 0,01, dan sistem informasi akuntansi berpengaruh signifikan terhadap supply chain dengan nilai 4,811 > 2,011 dengan signifikan 0,00 < 0,05. Berdasarkan hasil uji koefisien regresi berganda didapat persamaan 1 Y1= 10,902 + 0,046 X1+ 0,458 X2 + 0,623 X3 + e dan persamaan 2 Y2= 21,142 + 0,480 Y1. Berdasarkan temuan ini, PT. Trans Musi Palembang Jaya disarankan untuk meningkatkan program pelatihan dan pengembangan karyawan, terus meningkatkan kualitas pelayanan, mengoptimalkan penggunaan sistem informasi akuntansi, mengembangkan strategi pemasaran yang efektif, dan menjalin kemitraan dengan pihak ketiga untuk meningkatkan kualitas layanan dan infrastruktur. Dengan demikian, perusahaan dapat memberikan nilai yang lebih tinggi kepada pelanggan dan meningkatkan daya saing di industri transportasi
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 HERU WAHYUDI 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