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All Journal MIX : Jurnal Ilmiah Manajemen Journal of Economic, Bussines and Accounting (COSTING) BALANCE Jurnal Akuntansi dan Bisnis BUDGETING : Journal of Business, Management and Accounting Jurnal Abdimas Multidisiplin
Dona, Eka Meiliya
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS LAPORAN REALISASI ANGGARAN UNTUK MENILAI KINERJA KEUANGAN PADA KANTOR BADAN PENDAPATAN DAERAH KABUPATEN OKU Dona, Eka meiliya; Lestari, Verza Ayu
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i2.2877

Abstract

The purpose of the study was to determine the financial performance of the OKU Regency Revenue Agency office analyzed from the 2013-2017 budget realization report. The method used is descriptive quantitative using economic levels, efficiency, and effectiveness. From the results of the analysis it was concluded that the financial performance based on the analysis of economic levels in 2013-2017, namely varied economic rates averaged 89.48% with criteria quite economical, this shows the ability of the government to economize spending is quite good. The level of efficiency in the OKU Regency Revenue Agency increased from year to year, the average efficiency level in 2013-2017 was 62.58% with efficient criteria because the realization of local tax revenue was greater than the costs incurred to collect local taxes, this shows the government's ability to streamline income and expenditure is good. And the level of effectiveness of PAD revenue is fixed or stable from year to year, the average level of effectiveness in 2013-2017 is 114.39% with very effective criteria, this shows the ability of the government to achieve the revenue budget set by the OKU Regency Revenue Agency isvery effective.
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.
Co-Authors Aini, Hasiatul Fernando, Muhammad Rizky Gultom, Angga Wibowo Kenamon, Mardiah Lestari, Verza Ayu Lisa Hermawati Nazipawati, Nazipawati Sari, Deven Elenda SRI RAHAYU Yulitiawati, Yulitiawati