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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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PEMBERDAYAAN EKONOMI LOKAL MELALUI PRODUKSI KERIPIK NANAS DI DESA ALAI OLEH MAHASISWA KKN-T Dwi Rahmat, Rizki; Yeni, Yeni; Tripermata, Lukita; Mutaqin, Zenal
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 12 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i12.5103-5108

Abstract

Pengabdian ini bertujuan untuk memberdayakan ekonomi lokal di Desa Alai melalui produksi keripik nanas yang melibatkan mahasiswa KKN-T UIGM. Kegiatan ini didorong oleh potensi besar Desa Alai sebagai penghasil nanas, namun pemanfaatannya masih terbatas pada penjualan buah segar tanpa inovasi pengolahan. Program ini bertujuan untuk meningkatkan nilai tambah produk nanas melalui inovasi olahan keripik nanas, yang diharapkan dapat memberikan dampak ekonomi positif bagi masyarakat setempat. Metode yang digunakan adalah pelatihan pembuatan keripik nanas, manajemen produksi, dan pemasaran digital bagi kelompok usaha di desa. Hasil pengabdian menunjukkan peningkatan keterampilan masyarakat dalam mengolah nanas menjadi keripik, serta peningkatan pemahaman mereka tentang pentingnya pemasaran digital. Selain itu, terdapat peningkatan pendapatan bagi kelompok usaha lokal yang telah mampu memasarkan produk mereka secara lebih luas. Pengabdian ini berkontribusi pada pengembangan ilmu pengetahuan di bidang pendidikan dengan memperkenalkan inovasi teknologi sederhana yang dapat diadopsi dalam usaha kecil menengah (UKM) di desa-desa lain, serta memberikan pengalaman langsung kepada mahasiswa dalam implementasi teori pemasaran dan kewirausahaan.
The Effect of Working Capital Turnover on the Performance of Coal Companies Listed on the Indonesia Stock Exchange in 2020-2022 Tripermata, Lukita; Yeni, Yeni; Putra, Mgs. Prima Darma
Jurnal Ecoment Global Vol. 9 No. 3 (2024): Edisi Desember 2024
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jeg.v9i1.4574

Abstract

Abstract Objective: The purpose of this study is to determine the effect of working capital turnover on the company's financial performance. In addition, to find out the elements included in working capital, namely cash turnover, receivables turnover, and inventory turnover to the company's financial performance. Design/Methods/Approach: The research method is quantitative descriptive. The population of this study is 27 coal companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sample of this study uses a sampling technique using the purposive sampling method and the number of samples obtained were as many as 16 companies. Data analysis techniques using the Statistical Product and Service Solutions (SPSS) program. Findings: Working capital turnover and inventory turnover have a significant effect on financial performance. However, cash turnover and receivables turnover did not have a significant effect on financial performance. Originality/Value: This study contains a complete list of publications on working capital turnover and their classification according to various attributes. This research study will be useful for researchers, finance professionals and others who examine the importance of working capital turnover and the conceptualization of corporate finance as a whole. The author intends to develop a Systematic Literature Review (SLR) method in detail on the topic of the relationship between working capital turnover and financial performance, along with elements that include previous working capital turnover published in academic journals. Practical/Policy implication: The sample of this study is only on coal companies listed on the Indonesia Stock Exchange for the period of 2020-2022. Further research can test samples of companies in other manufacturing fields, such as State-Owned Enterprise (SOEs). Further research is suggested to add a longer period of research years. For companies, they can further optimize cash and receivables turnover so that they can be managed more effectively and efficiently to improve financial performance. Keywords: cash turnover, inventory turnover, financial performance, receivables turnover, working capital turnover
Pengaruh Siklus Pendapatan Listrik Prabayar, Pelanggan Pascabayar, Penjualan Listrik Terhadap Penerapan Sistem Informasi Akuntansi Arasyathi Aprianoputri; Harsi Romli; Lukita Tripermata
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3368

Abstract

Penelitian ini merupakan penelitian Deskriptif Kuantitatif yang bertujuan untuk mengetahui pemahaman Pengaruh Siklus Pendapatan Listrik Prabayar, Pelanggan Pascabayar, Penjualan Listrik Terhadap Penerapan Sistem Informasi Akuntansi di PT Hayelora Powerindo. Sampel terpilih sebanyak 100 respoden. Data penelitian ini di peroleh dari kuesioner (data primer) melalui link google form kemudian teknik hasil analisis data dengan bantuan Structural Equation Model (SEM-PLS). Populasi dan sampel pada penelitian ini adalah pelanggan prabayar dan pascabayar di Kecamatan Sukarame Kota Palembang. Hasil penelitain ini ini menunjukkan bahwa variabel Siklus Pendapatan Listrik Prabayar tidak signifikan terhadap Penerapan Sistem Informasi Akuntansi dengan data nilai path cooffeciont -0,092 (negatif), nilai t-statistic 0,702 <1,96, dan nilai p-values tidak memenuhi syarat yaitu 0,483 <0,05. Sedangkan Pelanggan Pascabayar berpengaruh positif dan signifikan terhadap Penerapan Sistem Informasi Akuntansi data diketahui bahwa nilai path cooffecient 0,535 (positif), nilai t-statistic 3.991 >1,96, dan nilai p-values memenuhi syarat yaitu 0,000 <0,05. Penjualan Listrik berpengaruh positif dan signifikan terhadap Penerapan Sistem Informasi Akuntansi dengan data diketahui bahwa nilai path cooffecient 0,465 (positif), nilai t-statistic 2.985 (>1,96), dan nilai p values memenuhi syarat yaitu 0,003 (<0,05).
Pengaruh Sistem Informasi Akuntansi Pembelian Dan Penjualan Terhadap Efektivitas Persediaan Amillya Shabita; Lukita Tripermata; RM. Rum Hendarmin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3409

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari sistem informasi akuntansi pembelian dan penjualan terhadap efektivitas persediaan. Sumber data berupa data primer dan teknik pengumpulan data yaitu studi pustaka, observasi, wawancara dan penyebaran kuesioner yang diisi oleh 20 karyawan. Data diolah dengan menggunakan partial least squares structural equation modeling (PLS-SEM). Penerapan dan pemahaman sistem informasi akuntansi pembelian dan penjualan berpengaruh positif terhadap variabel efektivitas persediaan.
Pengendalian Kualitas Produk dan Pengurangan Produk Gagal Dalam Meningkatan Pendapatan Marginal Pada Vulkanisir Sumber Rejeki Adinda Ayu Anjani; Lukita Tripermata; Reny Aziatul Pebriani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3426

Abstract

Penelitian ini bertujuan untuk mengetahui pengendalian kualitas produk ban dan pengurangan produk gagal di vulkanisir ban Sumber Rejeki berada dibatas kendali atau tidak dalam upaya meningkatkan pendapatan marginal serta mencari faktor-faktor yang menyebabkan kegagalan produk dalam proses produksi tersebut. Data yang digunakan dalam penelitian ini adalah data sekunder. Sampel yang digunakan dalam penelitian ini adalah data produk gagal per hari selama 3 bulan (bulan September 2023 hingga bulan November 2023). Metode yang digunakan pada penelitian ini adalah Statistic Quality Control. Hasil dari penelitian ini yaitu hasil peta kendali P menunjukkan proporsi kerusakan produksi berada dalam batas toleransi, dengan hanya 4 titik di luar batas kendali dari 67 hari pengamatan. Ini menunjukkan bahwa kerugian akibat kegagalan produk tidak berdampak signifikan pada keuntungan. Analisis sebab-akibat mengidentifikasi faktor tenaga kerja, mesin, dan bahan baku sebagai penyebab kerusakan produksi. Secara keseluruhan, pengendalian kualitas produk memberikan kontribusi positif terhadap pendapatan marginal dengan membangun kepercayaan konsumen, mengurangi kegagalan produk, dan meningkatkan efisiensi biaya produksi.
Determinan Pengambilan Keputusan Investasi Saham (Survei Galeri Investasi UIN Raden Fatah Palembang) Indria Putri; Lukita Tripermata; Vhika Meiriasari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4125

Abstract

This study aims to determine the effect of risk perception, herding, and initial minimum capital in making stock investment decisions at the Investment Gallery of UIN Raden Fatah Palembang. Sampling using the slope formula, the result of the calculation obtained is 94 respondents. This research uses the help of SmartPLS software version 4.0. The results of this study obtained that the first hypothesis and had no effect and the third hypothesis had a positive effect with a P-value of 0.023 <0.005.
Determinan Pengambilan Keputusan Investasi Saham: Survei Galeri Investasi UIN Raden Fatah Palembang Indria Putri; Lukita Tripermata; Vhika Meiriasari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4618

Abstract

This study aims to determine the effect of risk perception, herding, and initial minimum capital in making stock investment decisions at the Investment Gallery of UIN Raden Fatah Palembang. Sampling using the slope formula, the result of the calculation obtained is 94 respondents. This research uses the help of SmartPLS software version 4.0. The results of this study obtained that the first hypothesis and had no effect and the third hypothesis had a positive effect with a P-value of 0.023 <0.005.
THE EFFECT OF PLANNING, FERTILIZER INVENTORY CONTROL, AND SUSTAINABILITY REPORTS ON PALM OIL SEEDLING SALES AT CV. TRANS BAROKAH MANDIRI Khayrani, Putri Afifah; Tripermata, Lukita; Putri, Andini Utari
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13038

Abstract

Fertilizer inventory planning and control are crucial aspects in improving the effectiveness of distribution and sales of oil palm seedlings. This study aims to analyze the effect of fertilizer inventory planning, fertilizer inventory control, and sustainability reports on the sales of oil palm seedlings at CV. Trans Barokah Mandiri. This research was conducted in Palembang City using a quantitative descriptive research method. The population in this study consists of fertilizer inventory reports from 2021 to 2023 at CV. Trans Barokah Mandiri, with a sample size of 36, obtained from a total research period of three years (2021-2023) with data division based on months, i.e., 12 months per year. Data were analyzed using multiple linear regression with SPSS version 26. The results showed that partially, fertilizer inventory planning had a significant effect on the sales of oil palm seedlings, while fertilizer inventory control and sustainability reports did not have a significant effect. Simultaneously, the three independent variables had a significant effect on the sales of oil palm seedlings.
The Effect of Auditor Experience, Independence, and Integrity on Audit Quality with Professional Ethics as Moderating Variable: Empirical Study at Public Accounting Firms in Palembang City, Indonesia Anjelita, Dedek; Tripermata, Lukita; Anggraini , Leriza Desitama
Golden Ratio of Auditing Research Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v5i2.1332

Abstract

This research aims to analyze the influence of the auditor's experience, independence, and integrity on audit quality with professional ethics as a moderating variable in the Public Accounting Firm (KAP) in the city of Palembang. The research method used is quantitative with data collection techniques through distributing questionnaires to the auditors of the iKAP. Of the 100 questionnaires distributed, a total of 30 questionnaires were returned and processed. iThe results of the research show that the auditor's experience, independence, and integrity do not have a significant influence on audit quality. However, professional ethics have a positive and significant influence on audit quality. iIn addition, professional ethics has not been proven to be able to strengthen or weaken the relationship between the auditor's experience, independence and integrity on audit quality. These findings indicate that although professional ethics are important in audit practice, other factors may be more dominant in determining audit quality. Therefore, it is necessary to strengthen policies and improve training and supervision for auditors in implementing professional ethics in order to improve audit quality.
Dampak Volatilitas, Perspektif Return dan Preferensi Risiko Terhadap Keputusan Investasi Saham dan Cryptocurrency Pada Kalangan Milenial di Kota Palembang Nisrinasari; Romli, Harsi; Tripermata, Lukita
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4144

Abstract

This study aims to analyze the impact of volatility, return perspective, and risk preferences on stock and cryptocurrency investment decisions among millennials in Palembang. Millennials tend to have a higher risk tolerance and interest in digital investments such as cryptocurrency. Using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method, the research findings indicate that volatility and risk preferences significantly influence investment decisions, especially in cryptocurrency, which exhibits high fluctuation levels. Return perspective also plays a crucial role in investment decision-making in both stocks and cryptocurrency.
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