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All Journal MIX : Jurnal Ilmiah Manajemen Journal of Economic, Bussines and Accounting (COSTING) BUDGETING : Journal of Business, Management and Accounting GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Abdimas Multidisiplin
Yulitiawati, Yulitiawati
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Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Penerimaan Pajak Reklame dan Pajak Walet terhadap Pendapatan Asli Daerah Kota Baturaja (Studi Kasus BAPENDA) Fernando, Muhammad Rizky; Aini, Hasiatul; Dona, Eka Meiliya; Yulitiawati, Yulitiawati
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8317

Abstract

This study aimed to determine the influence of advertisement tax and swallow's nest tax on the local revenue of Baturaja City (Case Study of BAPENDA), both partially and simultaneously. This study used quantitative research methods. The data used in this study were secondary data sourced from the BAPENDA office in Kab Oku.The analysis tool used in this study was Multiple Linear Regression. The results of this study showed that partially, the advertisement tax variable did not have a significant influence on local revenue. Meanwhile, the swallow's nest tax variable had a significant influence on local revenue. The coefficient of determination (R square) was 0.610, which meant that the contribution and influence of the independent variables, namely advertisement tax and swallow's nest tax, on the dependent variable, namely the local revenue of Baturaja City, was 61.0%, while the remaining 39.0% was influenced by other factors such as local taxes on hotels, land and buildings, restaurants, entertainment, etc Keywords:Local Revenue, Advertisement Tax, Swallow's Nest Tax
PENGARUH KOMPETENSI TERHADAP KINERJA AUDITOR INSPEKTORAT DAERAH KABUPATEN OGAN KOMERING ULU (OKU) Sari, Deven Elenda; Aini, Hasiatul; Dona, Eka Meiliya; Yulitiawati, Yulitiawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13020

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Terhadap Kinerja Auditor Inspektorat Daerah Kabupaten Ogan Komering Ulu (OKU) . Data yang digunakan yaitu data primer berupa hasil kuesioner yang diberikan pada Auditor Inspektorat Daerah Kabupaten Ogan Komering Ulu (OKU) yang menjadi responden penelitian. Alat analisis dalam penelitian ini adalah analisis regresi linier sederhana. Berdasarkan hasil hasil penelitian dapat dikesimpulan bahwa terdapat pengaruh kompetensi terhadap Kinerja Auditor Inspektorat Daerah Kabupaten Ogan Komering Ulu (OKU). Ini membuktikan bahwa faktor kompetensi dapat mempengaruhi kinerja karena dengan kemampuan yang tinggi, maka kinerja pegawai pun akan tercapai. Hasil koefesien determinasi (R2) sebesar 0,913 maka besarnya kontribusi Kompetensi terhadap Kinerja Auditor Inspektorat Daerah Kabupaten Ogan Komering Ulu (OKU) sebesar 91,3%, sedangkan sisanya 8,7% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini seperti komitmen dan etika auditor.
Designing the Revisit Intention of the Tourism Model on Visiting the Borobudur Temple Rahayu, Sri; Kenamon, Mardiah; Nazipawati, Nazipawati; Yulitiawati, Yulitiawati; Dona, Eka Meiliya
MIX: JURNAL ILMIAH MANAJEMEN Vol 13, No 2 (2023): MIX: JURNAL ILMIAH MANAJEMEN
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2023.v13i2.006

Abstract

Objectives: The purpose of this study was to determine and analyze how the perception of the destination and the visitor experience affected tourists' satisfaction when they visited Central Java Province (Borobudur Temple); how these factors also affected tourists' intention to return to Central Java Province; and how tourist satisfaction affected tourists' intention to return to Central Java Province (Borobudur Temple).Methodology: Data was collected from tourists who visited Indonesia's Borobudur temple as the survey's target population. In this study, surveys were conducted during a two-month period from June to August 2021 using the convenience sampling methodology. Through the use of an online survey and questionnaire, data was gathered. The SPSS for Windows 26 application was utilized for the linear regression analysis step in the data analysis process. Validity tests, reliability tests, and coefficient of determination tests were the analysis methods applied.Finding: The perception of a destination has a significant impact on visitor satisfaction, visitor perception also has a significant impact on visitor revisit intention, visitor experience also has a significant impact on visitor satisfaction, and visitor experience also has a significant impact on visitor revisit intention.Conclusion: More tourists will visit Borobudur Temple, the most beautiful temple in the world if the location has a positive and attractive image. Also, the experience of tourists has a big impact on how happy they are after seeing Borobudur Temple. If visitors to Borobudur Temple have an extraordinary experience, their satisfaction with their visit will increase. In addition, the experience of visitors has a huge impact on their plans to return; more and more people will visit Borobudur Temple if their happiness with the experience is fulfilled.
Pelatihan Pembuatan Portofolio Bisnis dalam Meningkatkan Brand Awareness UKM Bidang Kuliner Hermawati, Lisa; Yulitiawati, Yulitiawati; Dona, Eka Meiliya; Gultom, Angga Wibowo; Rahayu, Sri
Jurnal Abdimas Multidisiplin Vol. 3 No. 2 (2025): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v3i2.4704

Abstract

Purpose: The training aimed to enhance brand awareness among culinary SMEs in South Sumatra by equipping them with effective marketing strategies to attract consumer attention in a competitive market. Methodology/approach: Using a literature-based and systematic approach, the two-day training focused on business portfolio creation, effective communication, and social media promotion. It involved 34 SMEs from 17 districts/cities and emphasized branding, customer relationships, and innovation. Results/findings: The training led to significant improvements in product recognition and customer interest. It also helped participants build a positive brand image and gain practical skills and strategic insights to strengthen competitiveness and sustainability. Conclusions: The training successfully equipped culinary SMEs with the ability to create professional business portfolios and strengthen brand identity. Participants are expected to integrate these tools into their marketing strategies to support growth and competitiveness. Limitations: The findings may not represent all culinary SMEs in South Sumatra and rely on the honesty and engagement of participants, which may affect data validity. Contribution: The training contributed by providing SMEs with essential skills for developing business portfolios and improving marketing strategies, thus enhancing brand awareness and long-term sustainability in a competitive environment.
ANALISIS COMMON SIZE UNTUK MENILAI KINERJA KEUANGAN PT. SEMEN INDONESIA (PERSERO) TBK. YANG TERDAFTAR DI BEI PERIODE 2019-2023 Adrian Nova, Gitta Destalya; Feblin, Anis; Dona, Eka Meiliya; Yulitiawati, Yulitiawati; Aini, Hasiatul; Fatika, Maharani Selya
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/pwdcef05

Abstract

Penelitian ini bertujuan untuk Menganalisis Kinerja Keuangan PT. Semen Indonesia (Persero) Tbk. yang Terdaftar di BEI Periode 2019-2023 dengan menggunakan metode analisis common size. Analisis ini dilakukan untuk memahami proporsi masing-masing komponen laporan keuangan terhadap total aktivitas dalam neraca dan total pendapatan dalam laporan laba rugi, sehingga dapat memberikan gambaran lebih jelas tentang efisiensi operasional serta tren keuangan perusahaan. Metode penelitian yang digunakan adalah pendekatan deskriptif kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Data dianalisis menggunakan metode common size untuk mengukur proporsi aset, liabilitas, ekuitas, pendapatan, dan biaya dalam bentuk persentase terhadap totalnya masing-masing. Hasil penelitian menunjukkan bahwa PT. Semen Indonesia mengalami fluktuasi dalam kinerja keuanganya selama periode 2019-2023. Total aset perusahaan cenderung mengalami penurunan, sementara total liabilitas menunjukkan tren menurun, yang mengindikasikan upaya perusahaan dalam mengurangi beban utangnya. Laba bersih perusahaan mengalami perubahan yang tidak menentu dalam beberapa tahun menunjukkan peningkatan dan tahun lainnya mengalami penurunan.
Inovasi Pengolahan Daun Mangga Menjadi Teh Herbal Berbasis Lokal Menjadi Produk Unggulan UMKM di Desa Battu Winangun Puspitasari, Retno Della; Putri, Amita; Apandi, Gallen Sheva; Damayanti, Riska; Nova, Gitta Destalya Adrian; Yulitiawati, Yulitiawati
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 4 No 01 (2026): FEBRUARI 2026
Publisher : Media Inovasi Pendidikan dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengembangan produk berbasis potensi lokal merupakan strategi penting dalam meningkatkan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM) di pedesaan. Desa Battu Winangun memiliki potensi tanaman mangga yang melimpah, namun daun mangga selama ini belum dimanfaatkan secara optimal dan belum memiliki nilai ekonomi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengembangkan inovasi pengolahan daun mangga menjadi teh herbal sebagai produk unggulan UMKM berbasis potensi lokal. Metode pelaksanaan menggunakan pendekatan partisipatif berbasis komunitas (community-based participatory approach), dengan melibatkan pelaku UMKM dan masyarakat setempat secara aktif dalam seluruh tahapan kegiatan, mulai dari identifikasi potensi, pengolahan daun mangga, pelatihan produksi, pengemasan, hingga uji produk dan pemasaran awal. Hasil kegiatan menunjukkan bahwa daun mangga dapat diolah menjadi teh herbal yang layak konsumsi, bernilai ekonomi, dan memiliki peluang pasar seiring meningkatnya kesadaran masyarakat terhadap gaya hidup sehat. Selain menghasilkan produk teh herbal, kegiatan ini juga meningkatkan pengetahuan, keterampilan, dan kesadaran kewirausahaan pelaku UMKM. Inovasi ini berpotensi meningkatkan pendapatan masyarakat, mengurangi limbah pertanian, serta memperkuat keberlanjutan UMKM di Desa Battu Winangun.
Co-Authors Adrian Nova, Gitta Destalya Aini, Hasiatul Apandi, Gallen Sheva Dona, Eka Meiliya Fatika, Maharani Selya Feblin, Anis Fernando, Muhammad Rizky Gultom, Angga Wibowo Kenamon, Mardiah Lisa Hermawati Nazipawati, Nazipawati Nova, Gitta Destalya Adrian Puspitasari, Retno Della Putri, Amita Riska Damayanti, Riska Sari, Deven Elenda Sri Rahayu