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All Journal Jurnal Ilmiah Wahana Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Surya Masyarakat Media Mahardhika Jurnal Informatika Global Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Riset Terapan Akuntansi Abdimas Universal Jurnal Abdimas Mandiri Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Surya Masyarakat Economics and Digital Business Review International Journal of Community Service & Engagement Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Golden Ratio of Auditing Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Innovative: Journal Of Social Science Research
Pebriani, Reny Aziatul
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Financial Distress: Ratio of Financial Statements of Mining And Metals Companies Pebriani, Reny Aziatul; Syafitri, Lili; Meiriasari, Vhika
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 1 (2024): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v10i1.1205

Abstract

This research aims to determine the influence of profitability, leverage and liquidity on financial distress in the mining and metals company sub-sector in Indonesia during the 2018-2022 Period. Profitability is measured using Return on Assets (ROA), leverage is measured by Debt to Equity Ratio (DER), and liquidity is measured using Current Ratio (CR). Financial distress was identified using the Altman Z-score model. This type of research is a quantitative research sampling in this study using purposive sampling techniques and data that has been processed for this study as many as 11 Mining and Metal companies listed on the Indonesia Stock Exchange. The data source in this study uses a secondary data source sourced from the Annual Report published by mining and metals companies listed on the Indonesia Stock Exchange. The data analysis used in this study used Descriptive Satistic analysis, Pooled Data, Chow Test, Hausman Test, Fixed Effect, Partial Test, Determination Coefficient Test (R2). The test results showed that the Return on Asset (ROA) variable, Debt to Equity ratio (DER), did not have a significant effect on financial distress, while the Current Ratio (CR) had a significant effect on financial distress in Mining and Metal Companies listed on the Indonesia Stock Exchange in 2018-2022. The Result of this study is that profitability, leverage, and liquidity significantly affect the condition of financial distress in mining and metals sub-sector companies in Indonesia.
Penerapan Digital Marketing sebagai Upaya Peningkatan UMKM Keripik Pepaya di Desa Lubuk Enau Zafitry, Herlin; Triyani, Nina Eka; Aziz, Muhammad Ichsan; Hildayanti, Siti Komariah; Pebriani, Reny Aziatul; Kospa, Herda Sabriyah Dara
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 3 (2024): Volume 8 Nomor 3 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i3.21158

Abstract

Transformasi teknologi yang terus berkembang dapat menghasilkan inovasi yang menarik perhatian masyarakat seiring berjalannya waktu. Pemasaran digital adalah suatu bentuk upaya yang menggunakan media digital, seperti internet, digunakan untuk mempromosikan dan memasarkan suatu brand. Namun pemahaman masyarakat desa yang kurang mengenai penjualan di pasar menjadi permasalahan yang perlu dipahami. Desa Lubuk Enau menjadi tempat kegiatan pengabdian masyarakat. Kegiatan bakti sosial ini dilaksanakan oleh mahasiswa KKN-Tematik Fakultas Ekonomi Universitas Indo Global Mandiri, dalam rangka Upaya Pengembangan Kewirausahaan Berkelanjutan di Desa Lubuk Enau. Pembinaan tersebut diharapkan dapat memudahkan para pelaku ekonomi UMKM untuk membuat marketplace yang bertujuan untuk penjualan produk olahan kuliner seperti instagram facebook, whatsapp, dan juga e-commerce lainnya. Peningkatan promosi penjualan online bertujuan untuk memperluas pemasaran keripik pepaya sehingga dapat menambah perekonomian para pelaku usaha.
Pengaruh Pengetahuan, Sosialisasi, Pelayanan, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas Tahun 2020 Pebriani, Reny Aziatul; RM. Rum Hendarmin
Jurnal Ilmiah Wahana Akuntansi Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.025

Abstract

This study aims to investigate the effect of knowledge, socialization, service, and tax sanctions on individual taxpayer compliance at the notary office in Palembang. The data used are primary and secondary data with data collection techniques through literature study, observation, interviews, and distributing questionnaires to 50 respondents. The data analysis technique used multiple linear regression. Further statistical tests prove knowledge, socialization, and service have a significant effect on tax compliance variables. However, tax sanctions are not proven to have a positive effect on tax compliance. This research provides benefits to tax agencies to improve taxpayer compliance through knowledge, socialization, and service.
Strategi Pemasaran UMKM di Desa Lubuk Enau Melalui Media Banner dan Google Maps Chandra, Icha; Rizki, Sutra Meilani; Hakim, Malik; Ningrum, Ayu Lestari Setia; Karaihandak, Wiradinata; Pebriani, Reny Aziatul; Hildayanti, Siti Komariah; Kospa, Herda Sabriyah Dara
Abdimas Universal Vol. 7 No. 1 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v7i1.550

Abstract

This Thematic Real Work Lecture (KKN) aims to help Micro, Small and Medium Enterprises (MSMEs) in Lubuk Enau Village in improving marketing strategies through the use of Banner Media and Google Maps. MSMEs in this village face challenges in reaching a wider market due to limited accessibility and lack of knowledge about digital marketing technology. Therefore, the KKN team took the initiative to introduce and implement two promotional media that could significantly increase business visibility. Through this activity, the KKN team provides training and assistance to MSMEs on how to design and install effective banners, as well as how to register and optimize their business locations on Google Maps. The KKN team successfully provided training and mentoring to 31 MSMEs, which resulted in increased business visibility through the installation of attractive banners and location registration on Google Maps. The enthusiasm of MSME actors for digital marketing increased, which is expected to strengthen relationshio with consumers and support local economic growth. This activity is an example of the implementation of a marketing strategy that can be adopted by other villages with similar characteristics.
PENGARUH TINGKAT NPL TERHADAP PERFORMA PERUSAHAAN PERBANKAN Sari, Rafika; Pebriani, Reny Aziatul
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937822

Abstract

This research aims to examine the relationship or correlation that exists between the level of non-performing loans and the financial performance of banking companies. The research objects are state-owned banks, namely Mandiri Bank, Indonesian State Bank, State Savings Bank, Indonesian Sharia Bank, Indonesian People's Bank for the last 8 years, namely 2016-2023. The research results are based on a simple regression test with a significance of 0.048. The Non Performing Loan (NPL) variable has a significant negative effect on company performance which is calculated using return on assets. Based on the results it can be seen that Non Performing Loans affect banking performance, therefore companies must maintain and maintain their NPL so that performance can improve the financial performance of banking companies. Keywords: Correlation, Non Performing Loans, Performance, Banking
How Do Foreign Directors Affect Assurance Practices in Sustainability Reporting? Pebriani, Reny Aziatul; Syafitri, Lili
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 15 No. 2 (2024): Vol 15, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v15i2.5056

Abstract

Sustainability reports are an important element in modern corporate governance practices, especially in ensuringtransparency and accountability to stakeholders. The use of assurance in sustainability reports is often associated withthe quality of reporting. This study examines the role of foreign directors in driving companies' decisions to use assurancein their sustainability reports. This study uses a quantitative approach with data from companies listed on the IndonesiaStock Exchange. Using empirical data from multinational corporations, this study integrates corporate governancetheory and cross-cultural perspectives to explore the influence of international experiences and cultural differences offoreign directors on transparency and accountability of sustainability reporting. The results of the study show that theexistence of foreign directors is positively related to the company's decision to use assurance in its sustainability report.This shows the importance of the global perspective brought by foreign directors in sustainability reporting practices.Foreign directors tend to bring experience and best practices from their home countries, which often have strictersustainability regulations. In addition, the study found that the impact of foreign directors is more significant in theenvironment of companies operating in countries with weak governance or low levels of sustainability compliance. Thisresearch makes an important contribution to the sustainability reporting literature, by highlighting the role of diversityin the board of directors in encouraging better reporting practices. This article also has practical implications forcompanies looking to improve the credibility of their sustainability reports in the eyes of global stakeholders. Keywords: Foreign Director, Assurance, Sustainability Report, Corporate Governance.
Efektivitas Pemungutan Pajak Sebagai Variabel Moderasi Dalam Pengaruh Kesadaran Wajib Pajak UMKM Terhadap Kepatuhan Wajib Pajak di 13 Ulu Kota Palembang Sari, Ranti Puspita; Pebriani, Reny Aziatul; Meiriasari, Vhika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3964

Abstract

This study aims to analyze the influence of tax collection effectiveness, taxpayer awareness, and their interaction on taxpayer compliance. The research adopts a quantitative approach using moderated regression analysis. Data were collected through questionnaires distributed to 82 respondents, comprising MSME taxpayers in 13 Ulu Palembang City. The independent variables in this study are tax collection effectiveness and taxpayer awareness, while the dependent variable is taxpayer compliance. The findings reveal that taxpayer awareness has a significant positive effect on taxpayer compliance, indicating that higher taxpayer awareness enhances compliance with tax obligations. Conversely, tax collection effectiveness does not show a significant impact on taxpayer compliance. Moreover, the interaction between tax collection effectiveness and taxpayer awareness does not significantly moderate their effect on taxpayer compliance. These results suggest that tax collection effectiveness does not strengthen the relationship between taxpayer awareness and compliance. The study recommends that the government improve tax service quality through staff training, effective use of information technology, and more intensive tax outreach programs. Future researchers are encouraged to explore other factors, such as tax sanctions and incentives, that may influence taxpayer compliance.
Pengaruh Tax Amnesty, Sosialisasi Pajak, dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Azizah, Tyara Nur; Hertati, Lesi; Pebriani, Reny Aziatul
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7137

Abstract

This study aims to analyze the influence of tax amnesty, tax socialization, and taxpayer compliance with tax revenue. The object of the study is corporate taxpayers registered at KPP Pratama Ilir Barat, Palembang City. The determination of the sample using the Slovin formula with an error rate of 5% resulted in 100 corporate taxpayers as respondents. The research uses a quantitative approach with data collection through questionnaires distributed using google forms. Data analysis used SPSS 30 with multiple linear regression test. The results of the F test showed that tax amnesty, tax socialization, and taxpayer compliance simultaneously had a significant effect on tax revenue with a significance value of 0.001 < 0.05. Partially, the tax amnesty variable had a significant effect with a value of sig. 0.041 < 0.05 and a t-count value of 2.071 > t-table 1.985, tax socialization had a significant effect with a value of sig. 0.002 < 0.05 and t-count 3.231 > t-table 1.985, and taxpayer compliance had a significant effect with The value of sig. 0.009 < 0.05 and t-count 2.683 > t-table 1.985. This research provides practical implications in the form of recommendations to increase the effectiveness of tax socialization and strategies to increase taxpayer compliance to optimize tax revenue, as well as the need to develop a tax amnesty program with a more attractive scheme to encourage the disclosure of unreported assets.
Efektivitas Pemungutan Pajak Sebagai Variabel Moderasi Dalam Pengaruh Kesadaran Wajib Pajak UMKM Terhadap Kepatuhan Wajib Pajak di 13 Ulu Kota Palembang Sari, Ranti Puspita; Pebriani, Reny Aziatul; Meiriasari, Vhika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3964

Abstract

This study aims to analyze the influence of tax collection effectiveness, taxpayer awareness, and their interaction on taxpayer compliance. The research adopts a quantitative approach using moderated regression analysis. Data were collected through questionnaires distributed to 82 respondents, comprising MSME taxpayers in 13 Ulu Palembang City. The independent variables in this study are tax collection effectiveness and taxpayer awareness, while the dependent variable is taxpayer compliance. The findings reveal that taxpayer awareness has a significant positive effect on taxpayer compliance, indicating that higher taxpayer awareness enhances compliance with tax obligations. Conversely, tax collection effectiveness does not show a significant impact on taxpayer compliance. Moreover, the interaction between tax collection effectiveness and taxpayer awareness does not significantly moderate their effect on taxpayer compliance. These results suggest that tax collection effectiveness does not strengthen the relationship between taxpayer awareness and compliance. The study recommends that the government improve tax service quality through staff training, effective use of information technology, and more intensive tax outreach programs. Future researchers are encouraged to explore other factors, such as tax sanctions and incentives, that may influence taxpayer compliance.
Sustainability Disclosure as a Mediation between Green Accounting and Corporate Performance Pebriani, Reny Aziatul; Hendarmin, RM Rum; Lestari Setia Ningrum, Ayu
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 1 (2025): Vol. 16 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i1.5768

Abstract

This study examines the effect of green accounting on company performance, considering sustainability disclosure as a mediating variable. Green accounting practices refer to companies' efforts to integrate environmental aspects into financial reporting systems and strategic decision-making processes. However, previous studies have shown mixed results regarding the direct effect of green accounting on company performance. Therefore, sustainability disclosure is considered important in strengthening this relationship because it communicates corporate responsibility to stakeholders. This study uses a quantitative approach with secondary data from the annual and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The analysis technique is structural equation modeling (SEM) based on partial least squares (PLS). Green accounting variables are measured based on environmental cost, environmental investment, and energy efficiency indicators. Sustainability disclosure uses GRI (Global Reporting Initiative) standards, and company performance is measured using ROA (return on assets), ROE (return on equity), and company value (Tobin’s Q) indicators. The results indicate that green accounting significantly positively affects sustainability disclosure, which significantly mediates the relationship between green accounting and corporate performance. These findings suggest that sustainability disclosure can enhance the value of green accounting practices and positively impact overall performance. These findings have practical implications, suggesting that companies should improve the quality of their sustainability reports as part of their long-term business strategy. Keywords: Green Accounting, Sustainability Disclosure, Company Performance.
Co-Authors Alfinaumi, Audi Anastasya, Miftha Andi Irawan Aprilia, Ina Aprillia, Ina Aris Munandar Aryani, Reny Aziatul Pebriani, Reny Aziz, Muhammad Ichsan Azizah, Tyara Nur Bella, Sinta Chandra, Icha Efelyn, Ravena Frastuti, Melia Ghina, Aliah Haisyah, Nurul Hakim, Malik Hendarmin, RM Rum Hendarmin, Rum Karaihandak, Wiradinata Kospa, Herda Sabriyah Dara Lesi Hertati, Lesi Lestari Setia Ningrum, Ayu Lestari, Dinda Lili Syafitri, Lili M. Nurkholis Maleha, Nova Yanti Meihazura, Yulita Meiriasari, Vhika Merdekawati, Eka Metaness, Putri NI Wayan Priscila Yuni Praditya Ningrum, Ayu Lestari Setia Nur Aini Nurkholis, Kgs. M. Permata, Lukita Tri Putri, Alya Salsa Putri, Andini Utari Putri, Wina Nadia Rafika Sari Rahmadhani, Rahmadhani Rira, Adin Dana Rizki, Sutra Meilani RM. Rum Hendarmin Roswaty, Roswaty Sabillah, Annisa Sari, Ranti Puspita Sayadi, Muhammad Hamdan Simarmata, Jasman Siti Komariah Hildayanti, Siti Komariah Suryati Suryati Tetra, Arapas Tien Yustini, Tien Tirta Jaya Jenahar, Tirta Jaya Triyani, Nina Eka Veronica, Meilin Zafitry, Herlin