Articles
<![CDATA[Dasar-Dasar Pemikiran Perlindungan Hak Kekayaan Intelektual ]]>
<![CDATA[Darwance Darwance]]>;
<![CDATA[Yokotani Yokotani]]>;
<![CDATA[Wenni Anggita]]>
<![CDATA[ PROGRESIF: Jurnal Hukum Vol 14 No 2 (2020): PROGRESIF: Jurnal Hukum ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Bangka Belitung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33019/progresif.v15i2.1998
<![CDATA[Basically, humans are born with different intellectual abilities in processing their thougths and produce somethingfrom that thought. Therefore, it is important to provide protection for the results of thought through the intellectual property rights regime. However, in practice there are still many cases where the intellectual property of a person or agroup or a legal entity is used without prior permission. This juridical normative research examines fundamental thoughts for the protection of the results of one's thinking which is called intellectual property rights. There are several thoughts which become form the basis for protecting intellectual property rights; they are the natural right protection to reputation that has been built over a long time and quite high cost and also as a form of compensation and encouragement for people to create or find something.With the basic ideas behind the protection of IPR, the protection provided will be maximized, and the results of one's thinking will be more respected, both moral rights and economic rights]]>
<![CDATA[THE COMPARATIVE ANALYSIS OF VILLAGE FINANCIAL MANAGEMENT ]]>
<![CDATA[Maya Yusnita]]>;
<![CDATA[Wenni Anggita]]>
<![CDATA[ AFEBI Management and Business Review Vol 3, No 2 (2018) ]]>
Publisher : <![CDATA[Asosiasi Fakultas Ekonomi dan Bisnis Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (173.731 KB)
|
DOI: 10.47312/ambr.v3i2.199
<![CDATA[West Bangka was the only regency in Bangka Belitung Province that received a Fair Without Exception (WTP) in 2013-2014. Different with the East Belitung which has never received a WTP, even in 2014 East Belitung received Unqualified Opinion (TW). This study aims to analyze and compare village financial management and its level of suitability with The Minister Regulation Number 113 Year 2014. Qualitative analysis used to identify the constraints on village financial management, analysis of quantitative using Independent Sample t Test. The object of this research are 26 villages in West Bangka and East Belitung. The results of this study showed that the obstacles of financial administration was caused by lack of understanding and guidance regarding the tasks, principal and functions of village apparatus. Reporting and financial accountability of the village is in accordance with the applicable rules, but there are 3 villages (11.54%) that have not been in accordance with The Minister Regulation Number 113 Year 2014. The results of descriptive statistics, there are differences in reporting and accountability of village finance. However, there is no difference regarding administration of village revenues, expenditures and financing in West Bangka and East Belitung.Keywords: Administration, Accountability, Village Financial Management]]>
<![CDATA[Carbon Emission Disclosure And Green Accounting Practices On The Firm Value ]]>
<![CDATA[Wenni Anggita]]>;
<![CDATA[Ari Agung Nugroho]]>;
<![CDATA[Suhaidar]]>
<![CDATA[ Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/ja.v26i3.1052
<![CDATA[This research was conducted to analyze and examine how the effect of disclosure of carbon emissions and green accounting practices to firm value with a sample of customer goods companies in Indonesia. The measurement of carbon emission disclosure will use the check list obtained from the Carbon Disclosure Project proposed by Choi et al., 2013 while the Green Accounting Practice uses the Global reporting index contained in the company's financial statements. This study wants to measure how actually Carbon emission disclosures and Green accounting practices affect the firm value. By using the legitimacy theory that focuses on the company's relationship with the community and its environment, then of course the company will always make improvements and prevention of environmental problems that will have an impact on the existence of the company. The company will certainly do various ways, one of which is by conducting carbon emission disclosures which are expected to gain legitimacy so that the company has a level of sustainability. The sample of this study is 16 customer goods companies in Indonesia with an observation period of 2 years 2019-2020 so that there are 32 observation data. By using multiple linear regression of panel data, the results of the study suggest that carbon emission disclosure have no influence or no effect on firm value meanwhile green accounting practices affect on firm value.]]>
<![CDATA[ANALISIS PENGARUH FINANCIAL BEHAVIOR DAN INCOME TERHADAP KEPUTUSAN BERINVESTASI MASYARAKAT KOTA PANGKALPINANG (STUDI KOMPARASI SEBELUM DAN SESUDAH PANDEMI COVID-19) ]]>
<![CDATA[Wenni Anggita]]>
<![CDATA[ Accounthink : Journal of Accounting and Finance Vol. 8 No. 01 (2023): Maret 2023 ]]>
Publisher : <![CDATA[Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Investment is a sacrifice of funds and financial preparation in order to gain future profits. Investment decisions are important in income management. The tendecy to think short term and implusive shopping practices often make individuals with sufficient income still experience financial problem due to irresponsible financial behavior. Many factors are assumed to influce differences in investment decisions as well as the covid-19 pandemic that affects people’s financial behavior and income. This study aims to see whether financial behavior and income affect investment volatility and the difference before and after the pandemic in the people of Pangkalpinang City. This study use theory of planned behavior (TPB) that behavioral control can directly affect investment decisions. This research is a quantitative research. Comparative method. Using primary data with purposive sampling methode based on criteria, 30-50 years old generation and investors/non-investors who know about investment. Multiple liniear regression analysis and comparative effect used to analyze the research. The result showed that financial behavior affects people’s investment decisions before the pandemic. Meanwhile, financial behavior does not affect investment decisions after the pandemic. Income has no effect on people’s investment decisions before and after the pandemic. There are differences in the influence of financial behavior on investment decisions before and after the pandemic. Meanwhile, there is no difference in income distribution on investment decisions before and after the pandemic.]]>
<![CDATA[Pengaruh Kompetensi Aparatur Desa, Kejelasan Sasaran Anggaran, Pemanfaatan Teknologi Informasi dan Pengawasan BPD Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Pada Desa Banyu Asin Kecamatan Riau Silip Kabupaten Bangka) ]]>
<![CDATA[Hilda Agustin Hilda Agustin]]>;
<![CDATA[Anggraeni Yunita]]>;
<![CDATA[Wenni Anggita]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35870/jemsi.v9i3.1191
<![CDATA[This study aims to examine the influence of village apparatus competence, clarity of budget targets, use of information technology and BPD supervision on village fund management accountability in Banyu Asin Village, Riau Silip District, Bangka Regency. This type of research is quantitative research. The data used in this study is primary data obtained from distributing questionnaires directly to members of Banyu Asin Village institutions related to village fund management. The research sample was determined by saturated sampling method (census) and amounted to 31 people. This study gave the results that the competence of village apparatus, clarity of budget targets, utilization of information technology and supervision of the BPD have a significant positive effect on the accountability of managing village funds.]]>
<![CDATA[Analisis Sistem Dan Prosedur Pengadaan Kas Dan Pembayaran Dana Pensiun Pada PT Taspen (Persero) Pangkalpinang ]]>
<![CDATA[Oyifia Arisca]]>;
<![CDATA[Suhaidar]]>;
<![CDATA[Wenni Anggita]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35870/jemsi.v9i3.1197
<![CDATA[Penelitian ini bertujuan untuk menganalisis sistem dan prosedur pengadaan kas dan pembayaran dana pensiun Pada PT Taspen (Persero) Pangkalpinang. Sistem dan prosedur yang diteliti meliputi sistem pembayaran dana pensiun, prosedur pengadaan kas dan implementasi penggunaan taspen otentikasi. Penelitian ini menggunakan penelitian kualitatif deskriptif. Sumber data yang digunakan adalah data primer yang diperoleh langsung dari PT Taspen (Persero) Pangkalpinang sendiri, serta data sekunder yang diperoleh melalui situs web dan beberapa literatur. Metode pengumpulan data dilakukan dengan wawancara, dokumentasi dan observasi. Teknik analisis yang digunakan dalam penelitian ini menggunakan model Miles and Huberman, yaitu pengumpulan data, reduksi data, penyajian data serta menarik kesimpulan. Hasil penelitian ini menunjukkan bahwa sistem dan prosedur pengadaan kas dan pembayaran dana pensiun pada PT Taspen (Persero) Pangkalpinang sudah dilakukan sesuai standar operasional prosedur (SOP) yang ditetapkan perusahaan. Respon pemohon terhadap sistem penggunaan taspen otentikasi positif, meskipun masih ada pemohon yang belum paham atau mengetahui sistem tersebut dikarenakan belum mahirnya dalam menggunakan smartphone.]]>
<![CDATA[Pengaruh Aplikasi Tabungan Emas Digital (Dinaran) terhadap Minat Investasi Masyarakat Provinsi Kepulauan Bangka Belitung ]]>
<![CDATA[Ryan Juliansyah]]>;
<![CDATA[Ivan Chandra]]>;
<![CDATA[Meickel]]>;
<![CDATA[Wenni Anggita]]>
<![CDATA[ Indonesian Journal of Accounting and Business Vol 3 No 2 (2022): Indonesian Journal of Accounting and Business ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Universitas Bangka Belitung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33019/ijab.v3i2.40
<![CDATA[Investasi adalah penempatan sejumlah kekayaan untuk mendapatkan keuntungan di masa yang akan datang, dengan penanaman modal saat ini untuk diperoleh manfaatnya di masa depan. Emas merupakan pilihan investasi jangka panjang yang dianggap dapat mendatangkan keuntungan di kemudian hari. Terdapat beberapa faktor yang diasumsikan dapat mempengaruhi minat masyarakat dalam memilih investasi emas diantaranya pengetahuan masyarakat terhadap investasi emas, kualitas pelayanan, lokasi, biaya administrasi serta transparansi dalam sistem pengelolaannya. Dinaran adalah sebuah aplikasi jual beli emas fisik secara digital, sehingga setiap transaksi pembelian Emas yang dilakukan memiliki underlaying Emas Fisik yang tersimpan dengan aman di tempat penyimpanan milik Dinaran.Penelitian ini bertujuan untuk mengetahui pengaruh aplikasi tabungan emas digital (Dinaran) terhadap minat investasi masyarakat. Penelitian ini menggunakan Theory of Reasoned Action (TRA). Rahmawaty (2014) menyebutkan bahwa TRA menjelaskan perilaku (behavior) seseorang itu dilakukan karena seseorang memiliki minat atau keinginan untuk melakukannya (behavioral intention) atau dengan kata lain minat perilaku akan menentukan perilakunya.Pendekatan penelitian adalah kuantitatif. Data primer digunakan pada penelitian ini. Accidental sampling adalah metode yang gunakan untuk mengambil sampel penelitian. Penelitian dianalisis dengan Analisis Regresi Linier Sederhana. Alat statistik menggunakan Statistical Product and Service Solution (SPSS) versi 23. Hasil penelitian ini menunjukkan bahwa aplikasi tabungan emas digital (Dinaran) berpengaruh terhadap minat investasi masyarakat.]]>
<![CDATA[Pengaruh Struktur Modal Terhadap Pajak Penghasilan (PPH) Badan Terutang Pada Perusahaan Sektor Industri Semen Terdaftar Di Bursa Efek Indonesia (BEI) ]]>
<![CDATA[Alvin Tandika]]>;
<![CDATA[Duwi Agustina]]>;
<![CDATA[Wenni Anggita]]>
<![CDATA[ Indonesian Journal of Accounting and Business Vol 4 No 2 (2023): Indonesian Journal of Accounting and Business ]]>
Publisher : <![CDATA[Jurusan Akuntansi, Universitas Bangka Belitung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33019/ijab.v4i2.46
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal terhadap pajak penghasilan badan terutang pada perusahaan sektor industri semen (Studi Kasus di BEI Periode 2016-2021). Jumlah sampel yang digunakan dalam penelitian ini sebanyak 36 laporan keuangan dari 6 perusahaan yang terdaftar di BEI yang dihitung dengan teknik purposive sampling. Jenis data yang digunakan merupakan data primer dan sekunder. Penelitian ini merupakan jenis penelitian kuantitatif dengan analisis deskriptif. Metode analisis data yang digunakan merupakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Debt to Equity Ratio tidak berpengaruh terhadap Pajak Penghasilan (PPh) badan terutang, Debt to Assets Ratiotidak berpengaruh terhadap Pajak Penghasilan (PPh) badan terutang, Long Term Debt to Equity Ratio tidak berpengaruh terhadap Pajak Penghasilan (PPh) Badan Terutang pada perusahaan sektor industri semen terdaftar di BEI. Semakin besar perusahaan maka semakin baik manajemen perusahaan dalam mengendalikan struktur modal perusahaan yang pendanaannya berasal dari pemegang saham dan utang, sehingga hal ini menyebabkan struktur modal dengan Debt to Equity Ratio, Debt to Assets Ratio, dan Long Term Debt to Equity Ratio tidak berpengaruh terhadap Pajak Penghasilan (PPh) Badan Terutang pada perusahaan sektor industri semen.]]>
<![CDATA[Pendampingan Masyarakat Sekitar Kawasan Hutan Produksi Kotawaringin Kabupaten Bangka ]]>
<![CDATA[Ari Agung Nugroho]]>;
<![CDATA[Wenni Anggita]]>;
<![CDATA[Nanang Wahyudin]]>
<![CDATA[ Indonesian Journal of Dedication and Educations Vol. 1 No. 2 (2022): Volume 1 Nomor 2 Tahun 2022 ]]>
Publisher : <![CDATA[Universita Bangka Belitung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33019/ijde.v1i2.8
<![CDATA[Forest implementation as a national developmentasset is very beneficial for life and livelihood. Participation in thelevel of community involvement in the empowerment processaround the Kotawaringin forest area, Bangka Regency, BangkaBelitung Islands Province, as well as an effective communityempowerment strategy or in accordance with the socio-culturalconditions of the community around the forest area have thepotential to improve community welfare and forest sustainability.Empowering local communities aims to determine theimplementation of effective community empowerment models andstrategies for communities living around forest areas inaccordance with local conditions and potential. The communityempowerment method used is the formulation of effectivecommunity empowerment models and strategies for communitiesaround forest areas by planting hybrid coconuts that are inaccordance with local conditions and potential. Various stageswere carried out in empowering the community in the first forestarea, in the form of raising awareness by providing understandingto the community through socialization activities regarding themanagement of production forest areas. The next stage ofplanning is by involving the community in compiling activityprograms for production forest groups, community participationbecomes a learning medium for the community in compiling anactivity program. The results of this empowerment activity areseen from an economic perspective, namely that the communitycan improve the family economy by utilizing forest areas asbusiness products and utilizing production forest areas. Whenviewed from an educational perspective, it is in the form ofincreasing the capacity of human resources, community welfarein maintaining and preserving forest areas. And when viewedfrom a social perspective, namely the creation of cooperation andmutual cooperation between village communities in maintainingand utilizing production forest areas. The expected output incommunity empowerment will be input for communityempowerment around production forests in Kotawaringin, BangkaRegency.]]>
<![CDATA[Program Asistensi Mengajar di SMA Negeri 2 Sungai Selan sebagai Bentuk Implementasi Program Merdeka Belajar kampus Merdeka ]]>
<![CDATA[Ayu Lestari]]>;
<![CDATA[Wenni Anggita]]>
<![CDATA[ Indonesian Journal of Dedication and Educations Vol. 2 No. 1 (2023): Volume 2 Nomor 1 Tahun 2023 ]]>
Publisher : <![CDATA[Universita Bangka Belitung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33019/ijde.v2i1.12
<![CDATA[Teaching assistance in educational units is a learning activity carried out by students collaboratively with teachers/tutors/facilitators/parents in various educational units in the formal, non-formal and informal education subsystems. Thepurpose of this activity is to provide opportunities for students in the field of education to participate in teaching and deepening their knowledge by becoming teachers or tutors and program assistants in educational units spread across the community. This teaching assistance program is a form of implementation of the University of Bangka Belitung's MBKM which supports university performance indicators. This activity was carried out for 16 weeks at SMA Negeri 2 Sungai Selan]]>
