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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Abdimas Mandiri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Golden Ratio of Data in Summary
Ghina, Aliah
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Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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INTENSIFIKASI PAJAK DALAM PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK BADAN Ghina, Aliah

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.223 KB) | DOI: 10.31955/mea.v4i3.304

Abstract

Tax revenue is a source of funds for a country. Researchers want to examine the application of intensification, namely taxpayers, inspection and collection of taxpayers to optimize tax revenue. From this study it can be concluded that the application of tax carried out by (KPP Madya) in the city of Palembang in 2010-2014 has been optimal, as evidenced by the number of taxpayer compliance and tax audits increasing tax revenue exceeding the target 97.21% but not for the results of tax collection which is still less than optimal because the uncollectible rate is still high at 57.01%.
PENGARUH SPECIALIZATION INDUSTRIAL AUDITOR, EXPERIENCE AUDITOR, CONTINUING PROFESSIONAL EDUCATION TERHADAP AUDIT REPORT LAG DENGAN EFFECTIVENESS OF THE AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI Ghina, Aliah; Paulus, Sugiono; Harahap, Devianti Yunita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.509 KB) | DOI: 10.31955/mea.v6i3.2534

Abstract

Pengujian pada audit report lag dengan menggunakan karakteristik auditor eksternal yaitu specialization industrial auditor, experience auditor, continuing professional education sebagai variabel independen, variabel moderasi effectiveness of the audit committee dan variable kontrol financial condition dan firm size di Bursa Efek Indonesia pada sektor usaha trade, service, and investmen periode 2016 s.d 2019 digunakan penulis pada penelitian ini. Metode purposive sampling digunakan, sehingga sampel 97 perusahaan, periode pengamatan 4 tahun, menghasilkan 388 laporan audit perusahaan. Pengolahan data menggunakan aplikasi Eviews 12. Temuan pengujian disimpulkan secara simultan continuing professional education, experience auditor, specialization industrial auditor, financial condition, and firm size berpengaruh pada audit report lag secara signifikan. Pada pengujian parsial terdapat dua variabel yang berpengaruh specialization industrial auditor berpengaruh negatif signifikan dan financial condition terhadap audit report lag signifikan berpengaruh positif. Untuk variabel moderasi effectiveness of the audit committee dapat memoderasi variabel continuing professional education pada audit report lag, untuk variabel experience auditor dan specialization industrial auditor pada pengujian ini tidak menunujukan pengaruh signifikan.
Efektivitas Pelatihan Pelaporan Pajak Penghasilan dalam Meningkatkan Kepatuhan Pajak Guru SD Negri 13 Palembang Maleha, Nova Yanti; Ghina, Aliah
Jurnal Abdimas Mandiri Vol. 8 No. 2
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v8i2.4196

Abstract

Pelatihan pelaporan pajak penghasilan yang dilaksanakan dalam pengabdian masyarakat ini bertujuan untuk menilai sejauh mana pelatihan tersebut dapat meningkatkan kepatuhan pajak di kalangan guru di SD Negeri 13 Palembang. Pajak penghasilan merupakan sumber utama pendapatan negara, namun kepatuhan wajib pajak di Indonesia masih rendah. Melalui pelatihan ini, diharapkan para guru dapat memahami kewajiban perpajakan mereka dan melaporkan pajak penghasilan dengan benar. Program pelatihan ini dibagi menjadi tiga tahap utama: persiapan, pelaksanaan, dan evaluasi. Pada tahap persiapan, dilakukan observasi awal untuk mengidentifikasi kebutuhan spesifik terkait pelaporan pajak. Tahap pelaksanaan mencakup sesi presentasi, diskusi, dan latihan praktis. Sementara itu, evaluasi dilakukan untuk mengukur perubahan pemahaman dan keterampilan peserta pasca pelatihan. Hasil menunjukkan bahwa pelatihan ini efektif dalam meningkatkan pemahaman dan keterampilan guru dalam pelaporan pajak. Mayoritas peserta melaporkan peningkatan kepercayaan diri dalam menjalankan kewajiban perpajakan mereka. Temuan ini menegaskan pentingnya program pelatihan perpajakan yang terstruktur dan relevan untuk meningkatkan kepatuhan pajak. Selain itu, pelatihan ini mengidentifikasi faktor-faktor penentu keberhasilan, seperti metode pengajaran yang interaktif dan materi yang mudah dipahami. Pelatihan ini juga menambah literatur tentang kepatuhan pajak dan memberikan panduan praktis untuk pelaksanaan program pelatihan di masa depan. Implikasi dari hasil ini adalah perlunya merancang program pelatihan yang spesifik dan kontekstual sesuai dengan kebutuhan kelompok target untuk mendukung optimalisasi penerimaan pajak nasional.
Peran strategis logo dalam era digital: membangun dan meningkatkan brand awareness Ghina, Aliah; Syafitri, Lili; Pebriani, Reny Aziatul
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.27378

Abstract

Abstrak Di era digital, persaingan bisnis yang semakin ketat menuntut perusahaan untuk memiliki identitas merek yang kuat guna membedakan diri dari para kompetitor. Salah satu strategi yang penting dalam membangun identitas merek adalah melalui desain logo yang efektif, yang tidak hanya menjadi representasi visual perusahaan tetapi juga memperkuat brand awareness. Penelitian ini bertujuan untuk meningkatkan brand awareness UMKM AGMART93. Pendekatan yang digunakan melibatkan tiga tahapan, yaitu persiapan, penyuluhan dan pelatihan, dan evaluasi. Berdasarkan hasil survei dan evaluasi, penyuluhan tentang pentingnya brand telah berhasil meningkatkan pengenalan merek brand recognition.Temuan ini menunjukkan bahwa desain logo yang tepat, didukung oleh pemahaman yang baik tentang elemen branding dan konsistensi penggunaan di platform digital dapat memberikan dampak positif terhadap performa bisnis, khususnya bagi UMKM seperti AGMART93. Kata kunci: UMKM; identitas merek; brand awarness; strategi branding Abstract In the digital era, intensifying business competition requires companies to establish strong brand identities to differentiate themselves from competitors. One crucial strategy in building brand identity is through effective logo design, which serves not only as a company's visual representation but also strengthens brand awareness. This study aims to enhance the brand awareness of AGMART93, a small and medium-sized enterprise (SME). The approach employed encompasses three stages: preparation, counseling and training, and evaluation. Based on survey results and evaluation, brand awareness education has successfully improved brand recognition. These findings indicate that appropriate logo design, supported by a thorough understanding of branding elements and consistent implementation across digital platforms, can positively impact business performance, particularly for SMEs like AGMART93. Keywords: SMEs; brand identity; brand awareness; branding strategy
The Role of Internal Audit in Encouraging Good University Governance: A Study on Private Universities Anggraini, Leriza Desitama; Ghina, Aliah; Faradillah
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.v16i1.5556

Abstract

The demand for accountability and transparency in higher education governance highlights the strategic role of internal audit in strengthening institutional management, particularly in private universities. This study aims to examine the effect of internal audit effectiveness on the accountability and transparency of private universities in Palembang. A quantitative approach with an explanatory survey was applied, involving 10 private universities with active internal audit units. Primary data were collected from 50 respondents using a 5-point Likert-scale questionnaire and analyzed through linear regression using RapidMiner Studio. The findings reveal that both internal indicators (IN) and accountability activities (KA) have a positive influence on achieving good university governance (GUG), with the regression model Y = 0.336 × IN + 0.387 × KA + 1.244. The KA variable has a slightly greater impact than IN, although both are statistically significant. The Root Mean Squared Error (RMSE) value of 0.170 indicates a very low prediction error and high model accuracy. These results imply that strengthening both accountability mechanisms and internal audit practices simultaneously is essential to support accountable and transparent university governance. Keywords: internal audit, accountability, transparency, linear regression, good university governance
PENGARUH PEMAHAMAN AKUNTANSI DAN KESIAPAN PEMBUKUAN TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM DENGAN PENERAPAN SAK EMKM SEKTOR KULINER KOTA PALEMBANG Ghina, Aliah; Pebriani, Reny Aziatul; Maleha, Nova Yanti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6217

Abstract

Studi ini dilakukan dengan maksud untuk mengevaluasi sejauh mana pemahaman terhadap akuntansi serta kesiapan dalam melakukan pembukuan memengaruhi proses penyusunan laporan keuangan pada pelaku UMKM, khususnya yang bergerak di bidang kuliner di Kota Palembang, dengan acuan pada Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Riset ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif sebagai kerangka analisis. Jumlah sampel sebanyak 97 pelaku UMKM ditentukan melalui metode perhitungan Slovin. Pengolahan data dalam penelitian ini menggunakan software SPSS versi 26 sebagai alat bantu analisis, meliputi uji validitas dan reliabilitas, uji asumsi klasik, analisis regresi linier berganda, serta pengujian hipotesis melalui uji t dan uji F. Berdasarkan hasil analisis, ditemukan bahwa pemahaman akuntansi (t = 1,998; p = 0,049) serta kesiapan dalam pembukuan (t = 3,109; p = 0,002) secara individual berpengaruh positif dan signifikan terhadap penyusunan laporan keuangan. Secara bersama-sama, kedua variabel tersebut juga menunjukkan pengaruh signifikan (F = 24,209; p = 0,000). Hasil ini menggarisbawahi pentingnya penguasaan konsep akuntansi dan kesiapan administratif dalam mendukung penyusunan laporan keuangan yang berkualitas, mendorong transparansi usaha, serta menunjang keberlangsungan UMKM sesuai dengan pedoman SAK EMKM.
Empowering MSMEs Through Product Branding Innovation and Rengginang Location Digitalization: A Case Study in Mainan Village Pratiwi , Imanda Ajeng; Akbar , M. Alif; Wulandari, Siska; Alie, Juhaini; Munandar, Aris; Ghina, Aliah
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1685

Abstract

Empowering Micro, Small, and Medium Enterprises (MSMEs) is a strategic agenda for driving inclusive economic growth in Indonesia. This study explores MSME empowerment strategies through rengginang product innovation in Mainan Village. Using a descriptive qualitative approach and case studies, the research highlights various aspects of product development, marketing digitalization, and branding strategies. The results show that product innovation, packaging, and the use of digital technology can improve business competitiveness and sustainability. Continuous mentoring, multi-stakeholder collaboration, and a locally-based approach are key factors in the success of MSME empowerment in this village.
Digitalization Strategy for Tailoring UMKM Branding in Mainan Village Banyuasin Callistasari, Nidia Putri; Jannah, Raudatul; Aldi, Muhammad Rahmad; Alie, Juhaini; Munandar, Aris; Ghina, Aliah
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1686

Abstract

This Community Service Program (KKN) was conducted in Mainan Village, Sembawa District, Banyuasin Regency, with a focus on branding digitalization strategies for local sewing MSMEs. The home-based sewing business targeted by the program is owned by Mrs. Sandiya, who previously lacked a business identity, such as a brand name, logo, banner, or attractive product packaging. The methods used included surveys and interviews, planning, implementation, and evaluation. The implementation stages included creating the business name "Sandiya Fashion", designing a logo, banner, packaging stickers, and creating social media accounts (Facebook) to expand marketing reach. The results of the mentoring showed increased brand awareness, ease of consumer recognition, and location of the business, and increased product visual appeal. This branding digitalization is expected to strengthen the business identity, expand the market, and encourage MSME sales growth in the technology era.
Optimizing Google My Business to Increase the Competitiveness of Mainan Village MSMEs in Thematic Community Service Activities Universitas Indo Global Mandiri Sabina, Veni Allya; Sukesih, Ade Ayu; Deninta, Dinda Dwi; Alie, Juhaini; Munandar, Aris; Ghina, Aliah
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1700

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy, yet they still face challenges in digitalization. The Thematic Community Service Program (KKNT) in Mainan Village, Sembawa District, Banyuasin Regency, aimed to enhance the digital capacity of MSMEs through the use of Google My Business (GMB). The methods used included observation, seminars, training, and evaluation. The results showed that MSMEs were able to create and manage Google My Business (GMB) accounts independently. A case study of the Rengginang Ceu Eem business demonstrated that the business profile was successfully displayed on Google Search and Google Maps with complete information, including the business name, category, address, operating hours, and telephone number. The use of Google My Business (GMB) has been proven to increase business visibility, expand marketing reach, and strengthen consumer trust. This activity significantly contributes to encouraging the digital transformation of MSMEs in villages to be more adaptive to modern market competition.
Utilization of Local Cassava Plants to Make Tape as an Effort to Empower MSMEs in Mainan Village Fitriah; S, Adam Gheral; Attiahilla , Ranaya; Putri, Nindi Savira; Alie , Juhaini; Munandar, Aris; Ghina, Aliah
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1725

Abstract

This study analyzes the utilization of local cassava plants through processing them into tape as a strategy for empowering MSMEs in Mainan Village. The research method used a qualitative approach with literature studies and field observations to examine the production process, economic contribution, and challenges faced. The results show that processing cassava into tape provides significant added value through increased income, job creation, and strengthening the village's economic identity. Furthermore, product innovation and business mentoring have proven to be strategic factors in increasing the competitiveness of tape MSMEs. However, limited capital, the need for halal certification, and product quality standards remain major obstacles that must be overcome. Therefore, multi-stakeholder collaboration based on the Pentahelix model is considered essential to encourage the development of tape MSMEs as an example of sustainable local economic empowerment practices.
Co-Authors Akbar , M. Alif Aldi, Muhammad Rahmad Alie , Juhaini Anggraini, Leriza Desitama Aris Munandar Attiahilla , Ranaya Callistasari, Nidia Putri Deninta, Dinda Dwi Faradillah Fitriah Harahap, Devianti Yunita Juhaini Alie Lili Syafitri, Lili Maleha, Nova Yanti Paulus, Sugiono Pebriani, Reny Aziatul Pratiwi , Imanda Ajeng Putri, Nindi Savira raudatul jannah S, Adam Gheral Sabina, Veni Allya Siska Wulandari, Siska Sukesih, Ade Ayu