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All Journal Jurnal Akuntansi dan Keuangan Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Abdimas Mandiri Community Development Journal: Jurnal Pengabdian Masyarakat Sricommerce: Journal of Sriwijaya Community Services Yumary: Jurnal Pengabdian kepada Masyarakat Forum Bisnis dan Kewirausahaan Unram Journal of Community Service (UJCS) Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) LEBAH Jurnal Abdimas Musi Charitas Jurnal Peradaban Masyarakat (JPM) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Strategi : Jurnal Manajemen Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Pratiwi, Trie Sartika
Fakultas Ekonomi, Universitas Sriwijaya, Palembang
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PERANAN SISTEM PELAPORAN AKUNTANSI TRANSPARANSI DAN AKUNTABILITAS PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN LAHAT Riza Syahputera; Padriyansyah; Trie Sartika Pratiwi
Strategi : Jurnal Manajemen Vol 12 No 2 (2022): Strategi : Jurnal Manajemen - Publish Oktober
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/strategi.v12i2.352

Abstract

Badan Amil Zakat Nasional (BAZNAS) kabupaten Lahat dibentuk, untuk menghimpun dana zakat dan infak/sedekah dan menyalurkannya sesuai tuntunan Al-Qur'an dan Al-Hadits. Penelitian ini bertujuan untuk mengetahui apakah peranan system pelaporan akuntansi transparansi dan akuntabilitas oleh BAZNAS kabupaten Lahat sudah diterapkan berdasarkan Pernyataan Standar Akuntansi Keuangan 109 Tahun 2008. Dari hasil penelitian yang dilakukan dengan observasi langsung, wawancara, dan dokumentasi, ditemukan bahwa laporan perubahan dana tidak menyajikan laporan perubahan dana non halal dan laporan perubahan aset kelolaan. Hal ini dikarenakan beberapa kendala yang dihadapi amil yaitu mengenai Sistem Informasi Manajemen Badan Amil Zakat Nasional (SIMBA) dan juga kurang memahami akuntansi zakat dan sedekah sesuai Pernyataan Standar Akuntansi Keuangan 109.
Pendampingan Keterampilan Pengelolaan Keuangan Berbasis Aplikasi Bagi UMKM Makanan dan Minuman Di Kota Palembang Gozali, Efva Octavina Donata; Hamzah, Ruth Samantha; Pratiwi, Trie Sartika; Sulistyaningrum, Helena Primadianti
Sricommerce: Journal of Sriwijaya Community Services Vol. 5 No. 1 (2024): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v5i1.158

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) di sektor makanan dan minuman di Kota Palembang memiliki potensi besar untuk berkembang, namun seringkali dihadapkan pada tantangan dalam mengelola keuangan dengan efisien dan efektif. Oleh karena itu, penelitian ini bertujuan untuk memberikan pendampingan keterampilan pengelolaan keuangan kepada UMKM makanan dan minuman dengan memanfaatkan aplikasi berbasis teknologi. Kegiatan pengabdian ini dilaksanakan dengan berbagai metode, seperti ceramah, tutorial, diskusi interaktif, dan simulasi. Aplikasi berbasis teknologi digunakan sebagai alat bantu untuk membantu UMKM dalam mencatat transaksi, mengelola inventaris, menghitung pendapatan dan biaya, serta menyusun laporan keuangan. Selain itu, pelatihan melibatkan aspek pengelolaan keuangan, pengembangan bisnis, dan pemasaran. Hasil penelitian menunjukkan bahwa pendampingan keterampilan pengelolaan keuangan berbasis aplikasi berdampak positif terhadap UMKM makanan dan minuman di Kota Palembang. Mereka dapat mengelola keuangan mereka dengan lebih efisien, meningkatkan akurasi pelaporan keuangan, dan mengoptimalkan penggunaan sumber daya. Selain itu, pemanfaatan aplikasi berbasis teknologi juga membantu meningkatkan aksesibilitas informasi keuangan dan memudahkan pemilik UMKM dalam mengambil keputusan strategis. Saran yang dapat diberikan, yaitu diperlukan pendampingan yang berkelanjutan agar UMKM dapat terus mengembangkan dan mengimplementasikan keterampilan pengelolaan keuangan mereka. Target selanjutnya adalah mengadakan lokakarya lanjutan yang lebih spesifik dalam penggunaan fitur-fitur lanjutan dalam aplikasi tersebut.
Analisis Kesadaran Wajib Pajak, Sanksi Pajak Dan Pengetahuan Pajak Terhadap Kepatuhan Pelaporan WPOP (Studi Kasus Pada Mahasiswa FE UTP Palembang) Padriyansyah, Padriyansyah; Putra, Dimas Pratama; Pratiwi, Trie Sartika
Forum Bisnis Kewirausahaan Vol 9 No 2 (2020): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v9i2.12114

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kesadaran wajib pajak, sanksi pajak dan pengetahuan pajak terhadap kepatuhan pelaporan WPOP pada mahasiswa FE UTP Palembang. Teknik analisis datamenggunakan uji asumsi klasik, uji regresi linear berganda, Sedangkan, untuk menguji hipotesis digunakan uji F (simultan) dan uji t (parsial). Hasil penelitian menunjukkan bahwa pengujian statistik yang dilakukan secara simultan Kesadaran Wajib Pajak, Sanksi Pajak dan Pengetahuan Pajak bersama-sama berpengaruh signifikan terhadapkepatuhan pelaporan wajib pajak orang pribadi. Sedangkan, pengujian statistik yang dilakukan secara parsialKesadaran Pajak dan Pengetahuan Pajak dan Sanksi Pajak berpengaruh signifikan secara positif terhadap kepatuhanpelaporan wajib pajak orang pribadi
Implementation of Green Innovation Strategy in UMKM in Muara Penimbung Village Maryati, Sri; Sartika Pratiwi, Trie; Paramita Gobel, Alieftyani; Pebryan Jaya, Eko
Unram Journal of Community Service Vol. 6 No. 2 (2025): June
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i2.972

Abstract

Small, Micro and Medium Enterprises are currently receiving more attention from the government, as reflected in the downstream program which until now is still the main focus of the government. MSMEs play an important role in the Indonesian economy. It is important for MSMEs to continue to grow and survive by implementing renewable strategies. Green Innovation is a qualified strategic choice at this time in line with the increasing public awareness of environmental sustainability through the implementation of green product innovations and green process innovations. Muara Penimbung Village which is a village that is familiar with songket craftsmen. The diversity of educational backgrounds and people's livelihoods is one of the factors that makes songket MSMEs in Muara Penimbung Village need understanding and knowledge related to green innovation for the sustainability of their business. Based on the results and discussions of the service that has been carried out, it can be concluded that green innovation specially process innovation and green products, is an innovation needed by Songket MSMEs, with a more environmentally friendly process and products produced by combining safer materials by paying attention to consumer health provides value for Songket MSME owners.
OSIALISASI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM KERAJINAN SONGKET MAYANG PALEMBANG Saggaf, Abdullah; Ichsan Siregar, Muhammad; Hidayat, Muhammad; Sartika Pratiwi, Trie; Efriandy, Iwan
Jurnal Abdimas Musi Charitas Vol. 4 No. 2 (2020): Jurnal Abdimas Musi Charitas Vol. 4, No. 2, Desember 2020
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.307 KB)

Abstract

Product development for small and medium enterprises is very important. In the era ofglobalization, small and medium enterprises are required to be creative and able to have highinnovation. One business that has the potential for small and medium enterprises in Palembangnow is songket craft. To maintain and increase production by developing products, creatingproduct innovation, managing finances and marketing well. The conditions that occur in SongketMayang have not maximized business planning, do not understand simple financial reports andhave not maximized marketing strategies both manually and informatively in technology. For thisreason, we assisted by providing socialization and training in the preparation of MSME financialreports for Palembang songket craft with the team.
MANAJEMEN BIAYA AKTIVITAS DI-ERA PANDEMI COVID-19 PADA HOME INDUSTRI DI DESA MUARA PENIMBUNG ILIR Maryati, Sri; Ichsan Siregar, Muhammad; Saggaf, Abdullah; Sartika Pratiwi, Trie; Yusnaini, Yusnaini
Jurnal Abdimas Musi Charitas Vol. 6 No. 1 (2022): Jurnal Abdimas Musi Charitas Vol 6, No. 1, Juni 2022
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (852.516 KB) | DOI: 10.32524/jamc.v6i1.308

Abstract

The COVID-19 virus has had a significant impact on businesses. Both household business actors, small and medium businesses and businesses in an even larger scope. As one of the government's efforts to control the occurrence of a significant impact, the enactment of policies that support business actors to survive and also funding assistance that can be absorbed directlyThis service aims to provide understanding and knowledge as well as related activity cost management to be implemented as a provision in identifying costs attached to products, especially songket products at Songket SMEs in Muara Penimbung Ilir. Sriwijaya University through the service program did not escape participating in efforts to reduce the impact of Covid-19 for business actors by attracting villages in Inderalaya District, especially Muara Penimbung Village which is a fostered village of Sriwijaya University. Muara Penimbung Ilir Village is a village that is familiar with songket craftsmen. This service is carried out using several stages, namely the preparation stage, the core activity stage, and the monitoring and evaluation stage. As for this service activity, it concludes that the diversity of educational backgrounds and community livelihoods is one of the factors that Muara Penimbung Village requires attention in order to survive in the Covid 19 Pandemic Era, especially for Songket business actors. Lack of knowledge related to cost management makes it difficult for business actors to control costs and have not been able to identify costs that have added value and do not have added value for their products and which activity costs are attached to these products so that they are able to contribute to determining the selling price.Based on the results of our dedication in a series of stages, songket business actors have been able to understand and identify value-added and non-value-added costs and have tried to take into account related costs that can be considered to add value to their products.
Implementation of Green Innovation Strategy in UMKM in Muara Penimbung Village Maryati, Sri; Sartika Pratiwi, Trie; Paramita Gobel, Alieftyani; Pebryan Jaya, Eko
Unram Journal of Community Service Vol. 6 No. 2 (2025): June
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i2.972

Abstract

Small, Micro and Medium Enterprises are currently receiving more attention from the government, as reflected in the downstream program which until now is still the main focus of the government. MSMEs play an important role in the Indonesian economy. It is important for MSMEs to continue to grow and survive by implementing renewable strategies. Green Innovation is a qualified strategic choice at this time in line with the increasing public awareness of environmental sustainability through the implementation of green product innovations and green process innovations. Muara Penimbung Village which is a village that is familiar with songket craftsmen. The diversity of educational backgrounds and people's livelihoods is one of the factors that makes songket MSMEs in Muara Penimbung Village need understanding and knowledge related to green innovation for the sustainability of their business. Based on the results and discussions of the service that has been carried out, it can be concluded that green innovation specially process innovation and green products, is an innovation needed by Songket MSMEs, with a more environmentally friendly process and products produced by combining safer materials by paying attention to consumer health provides value for Songket MSME owners.
Financial Independence, Accountability, Transparency, and Their Influence on Local Government Corruption in Sumatra Provinces Daud, Rochmawati; Safitri, Rika Henda; Pratiwi, Trie Sartika; Imelda, Imelda; Devana, Maura Marcia
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2874

Abstract

This study aims to analyze financial performance, accountability, and transparency in reducing corruption practices in Indonesia, particularly in provincial governments on the island of Sumatra. This study uses secondary data, namely Audit Reports (LHP), as well as corruption level data obtained from the Supreme Court website, with a sample of 10 city governments selected based on specific criteria (purposive sampling). A total of 50 observations were made from 2019 to 2023. Financial performance (independence ratio) had a significant effect on the level of corruption with a significance value of 0.0000 (<0.05) and a positive regression coefficient of 30.548, while accountability and transparency did not show a significant effect. This indicates that the higher the financial performance (independence ratio), the higher the level of corruption tends to be. Higher accountability does not necessarily reduce the level of corruption. Transparency of local government financial reports (LKPD) does not affect the level of government corruption
Pelatihan Software Accurate 5.0 dalam Pembuatan Laporan Keuangan pada Usaha Dagang Pengrajin Aluminium Pratiwi, Trie Sartika; Maryati, Sri; Maya Sari, Elisabet Dwi
Lebah Vol. 19 No. 3 (2026): January: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v19i3.496

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi akuntansi dan keterampilan teknis pelaku usaha dagang pengrajin aluminium dalam menyusun laporan keuangan menggunakan Software Accurate 5.0. Permasalahan utama yang dihadapi peserta adalah pencatatan keuangan yang masih dilakukan secara manual, tidak terstruktur, serta tidak mampu menghasilkan laporan keuangan dasar seperti laporan laba rugi, neraca, dan laporan perubahan ekuitas. Melalui pelatihan yang meliputi pengenalan konsep dasar akuntansi, praktik pencatatan transaksi, serta simulasi penyusunan laporan keuangan pada aplikasi Accurate 5.0, peserta diberikan pemahaman yang komprehensif mengenai siklus akuntansi dan penggunaan fitur utama perangkat lunak. Hasil kegiatan menunjukkan adanya peningkatan kemampuan peserta dalam memahami alur pencatatan, mengidentifikasi akun, serta menghasilkan laporan keuangan baik secara manual maupun digital. Evaluasi pre-test dan post-test memperlihatkan kenaikan signifikan pada aspek pengetahuan dan keterampilan teknis. Program ini berkontribusi pada peningkatan tata kelola keuangan usaha kecil serta mendorong adopsi teknologi akuntansi untuk menunjang keberlanjutan usaha
Sales Volume, Operating Cost and its Effect on Profitability (Study on Listed Companies in The Indonesia Stock Exchange (IDX) for 2017-2020) Padriyansyah Padriyansyah; Ryan Al Rachmat; Trie Sartika Pratiwi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.397

Abstract

This study is associative research that uses more than one independent variable to determine the relationship between the variables studied, namely sales volume, operating costs, and profitability. The data used are in the form of company profit and loss financial statements, which were obtained from the Indonesian stock exchange website www.IDX.co.id. The population used is the annual financial statements published for 4 periods 2017-2020 as many as 16 companies. The sample in this study is in the form of annual financial statements (profit and loss statements) for the 2017-2020 period as many as 10 companies (40 samples) according to the sampling criteria. The results obtained, Sales Volume and Operational Costs affect Profitability as evidenced by the results of Fount 6.827 > Fable of 3.250 with a significant level of 0.003. While partially Sales Volume affects Profitability as evidenced by the results of count of 2,980 and table of 2,026 with a significant value of 0.005, and also Operational Costs affect Profitability as evidenced by a count of -3.599 and table of 2.026 with a significance value of 0.001
Co-Authors Abdullah Saggaf Agil Novriansa Anisa Listya Budiman, Anton Indra Devana, Maura Marcia Efriandy, Iwan Fuadah, Lukluk Gozali, Efva Octavina Donata Hamzah, Ruth Samantha Hera Febria Mavilinda Ichsan Siregar, Muhammad Iwan Efriandy Kalsum, Umi Khamisah, Nur Lina Dameria Siregar Lisa Mandasari Mahdanisa Anggita Hasibuan Maya Sari, Elisabet Dwi Muhammad Hidayat Muhammad Hidayat Muhammad Hidayat Mukhtaruddin Mukhtaruddin Nilam Kesuma Padriansyah Padriansyah Padriansyah Padriyansyah Padriyansyah Padriyansyah Padriyansyah, Padriyansyah Paramita Gobel, Alieftyani Pebryan Jaya, Eko Putra, Dimas Pratama Rika Henda Safitri RIKA HENDA SAFITRI, RIKA Rika Henda Safitri, Rika Henda Riza Syahputera Riza Syahputera Rizka Novelia Rochmawati Daud, Rochmawati Ruth Samantha Ryan Al Rachmat Saggaf, Abdullah Saggaf, Abdullah Samantha, Ruth Sari, Melia Shelly Prahadian Putri Sri Maryati Sulistyaningrum, Helena Primadianti Tertiarto Wahyudi Yusnaini ., Yusnaini