Articles
<![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 ]]>
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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 ]]>
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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 ]]>
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<![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 ]]>
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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 ]]>
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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 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 ]]>
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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 ]]>
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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 ]]>
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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]]>
<![CDATA[Pengaruh Construction Cost Index, Economic Growth, dan Capital Expenditure Allocation Terhadap Human Development Index di Provinsi Bangka Belitung ]]>
<![CDATA[Catherine Meidina]]>;
<![CDATA[Annisa Zhafira Yamsyah]]>;
<![CDATA[Dwi Andini]]>;
<![CDATA[Wenni Anggita]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 5 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v9i5.1531
<![CDATA[Studi ini memberikan analisis mengenai pengaruh dari Construction Cost Index, Economic Growth, dan Capital ExpenditureAllocation terhadap Human Development Index di Provinsi Bangka Belitung. Analisis data dilakukan dengan menggunakan data panel dari 7 kabupaten/kota di Provinsi Bangka Belitung selama periode 2019-2021. Penelitian ini mengadopsi desain studi kasus dengan metode deskriptif serta pendekatan kuantitatif. Data tersebut kemudian dianalisis menggunakan teknik regresi linear berganda, yang diimplementasikan melalui perangkat lunak EViews 12 dan Microsoft Excel. Hasil penelitianini menunjukkan bahwa Construction Cost Index dan Capital Expenditure Allocation berpengaruh secara negatif dan tidak signifikan terhadap Human Development Index. Sedangkan untuk Economic Growth berpengaruh secara positif namun tidak signifikan terhadap Human Development Index.]]>
<![CDATA[KOPERASI DESA “CARA JITU MEMBANGUN PEREKONOMIAN DESA’’ ]]>
<![CDATA[Wenni Anggita]]>
<![CDATA[ Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Vol 4 No 1 (2017): Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Bangka Belitung ]]>
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DOI: 10.33019/jpu.v4i1.158
<![CDATA[Pedesaan dengan sektor pertanian sebagai komoditas utama memerlukan koperasi unit desa untuk dapat memberikan bimbingan teknis kepada petani yang masih menggunakan teknologi tradisional yaitu dengan mengadakan penyuluhan dan kursus bagi petani. Bimbingan dan penyuluhan bagi para petani sangat dibutuhkan karena untuk meningkatkan produksi hasil pertanian. Dengan adanya hal tersebut diharapkan tujuan akhirnya mampu meningkatkan kesejahteraan bagi petani yang ada wilayah pedesaan. Selain itu juga koperasi desa atau koperasi unit desa diharapkan dapat menjadi lembaga penjamin kesejahteraan petani.Melalui kegiatan pengabdian yang dilakukan Universitas Bangka Belitung dalam hal secara spesifik melalui kegiatan KKN bekerjasama dengan Dinas Koperasi, Usaha Kecil, Mikro dan Menengah Provinsi Kepulauan Bangka Belitung dan Komunitas Bangun Desa Indonesia melakukan upaya- upaya pembentukan koperasi bagi desa. Penyuluhan serta sosialisasi kepada masyarakat untuk menjelaskan prinsip- prinsip Koperasi serta pentingnya Koperasi Desa.Mahasiswa sebagai kaum mda yang intelektual dan sebagai agent of change seharusnya mempunyai peranan penting dalam masyarakat. Peranan tersebut harus diwujudkandengan sebuah pengaplikasian yang nyata. Kuliah Kerja Nyata XI Universitas Bangka Belitung dibidang tematik yang diselenggarakan di Desa Paya Benua yang merupakan daerah mata pencarian masyarakatnya petani ini bertujuan untuk membangun perekonomian desa melalui “Koperasi’. Metode pelaksanaan dilakukan melalui sosialisasi ke masyarakat dan ke sekolah sekitar dan langsung memberikan pendekatan langsung ke masyarakat yang dilaksanakan mulai 20 Juli sampai dengan 24 Agustus 2016.]]>
