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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Informatika Global Jurnal Ilmiah Ekonomi Global Masa Kini FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi Jurnal Abdimas Mandiri Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Bisnis, Manajemen, dan Ekonomi International Journal of Community Service & Engagement International Journal of Marketing and Human Resource Research ProBisnis : Jurnal Manajemen JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Majalah Ilmiah Manajemen Journal of Accounting and Taxation Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Andini Utari Putri
Universitas Indo Global Mandiri
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PELATIHAN KEWIRAUSAHAAN BAGI USAHA MIKRO KECIL DAN MENENGAH DI DESA ALAI SELATAN Andini Utari Putri; Vhika Meiriasari; Puspa Djuita
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.12246

Abstract

Permasalahan mitra yang terjadi selama pengabdian masyarakat ada beberapa hal yaitu mengenai minimnya pengetahuan mengenai bidang usaha khususnya penjualan dan memasarkan barang secara online. Kurangnya pengetahuan dalam perihal melakukan inovasi dalam melakukan pengembangan barang. Desa Alai Selatan sangat minim mengenai pengetahuan penjualan yang memanfaatkan media social sebagai upaya pemasaran produk – produk yang mereka jual. Metode yang digunakan dalam kegiatan ini adalah dengan pendekatan partisipatif (partisipative approach) dengan kegiatan seperti focus group discussion, wawancara, berkonsultasi, dan menentukan keputusan tindakan. Dalam pelaksanaan kegiatan ini melibatkan peserta berjumlah 20 orang warga desa. Pelaksanaan Kegiatan ini ada beberapa tahapan yaitu : perencananaa, implementasi kegiatan dan evaluasi. Dalam kegiatan pengabdian masyarakat, pelatihan ini memberikan dampak positif bagi warga desa dimana banyak warga desa sudah mencoba melakukan usaha rumahan dengan menggunakan sumber daya yang ada disekitar lingkungan desa mereka. Dan untuk warung – warung yang telah kami berikan pelatihan juga sudah mulai melakukan pemasangan spanduk warung mereka, membuat Instagram dan melakukan perbaikan tata letak serta melengkapi kebutuhan bagi mereka yang memiliki modal lebih dalam menambah barang jualan mereka.
The Influence of the Application and Understanding of SAK EMKM-Based Accounting on the Financial Statements of UMKM Pempek in Palembang City Ira Syafira; Leriza Desitama Anggraini; Andini Utari Putri
International Journal of Community Service & Engagement Vol. 4 No. 1 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i1.1036

Abstract

This study aims to analyze the influence of the application and understanding of accounting based on SAK EMKM on the financial statements of Small and Medium Enterprise. The data sources were primary data and data collection techniques were observation and questionnaires filled out by 50 units of Small and Medium Enterprise. The data were processed using multiple linear regression analysis. The application and understanding of SAK EMKM-based accounting have a positive effect on financial statement variables.
Pelatihan Penulisan Karya Ilmiah Menggunakan Software Mendeley Dalam Upaya Meningkatkan Kualitas Artikel Ilmiah Bagi Dosen Akuntansi Leriza Desitama Anggraini; Andini Utari Putri
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i2.13492

Abstract

Karya ilmiah sebagai sarana pengembangan pengetahuan dan teknologi merupakan unsur penting pada perguruan tinggi. Civitas akademika memiliki kewajiban menulis karya ilmiah termasuk dosen. Dosen dituntut memiliki kemampuan dan keterampilan dalam menulis karya ilmiah. Kemampuan dosen dalam menulis harus dikembangkan melalui berbagai pelatihan, salah satunya pelatihan penulisan karya ilmiah dengan menggunakan mendeley. Mendeley merupakan software manajemen referensi yang dapat membantu peneliti untuk melakukan sitasi pada publikasi lainnya. Pengabdian pada masyarakat bertujuan untuk memberi pengetahuan tentang aplikasi Mendeley dan manfaatnya dalam menulis karya ilmiah bagi dosen – dosen akuntansi. Pelaksanaan kegiatan dengan beberapa tahapan mulai dari perencanaan, pelaksanaan dan evaluasi. Evaluasi dilakukan melalui pengisian kuesioner melalui google form. Kegiatan pelatihan terlaksana dengan baik dan lancar. Peserta dengan antusias mengikuti serangkaian kegiatan pelatihan. Peserta dapat menginstall, sitasi serta membuat daftar pustaka pada karya ilmiah. Peserta dapat menggunakan aplikasi Mendeley dengan baik dan dapat memanfaatkan aplikasi tersebut untuk membantu mengatur referensi pada karya ilmiahnya. Peserta merupakan dosen – dosen akuntansi hadir dari berbagai perguruan tinggi seluruh Indonesia. Namun kegiatan pelatihan penulisan karya Ilmiah menggunakan aplikasi Mendeley memiliki keterbatasan waktu sehingga diperlukan pelatihan lanjutan secara luring.
The Effect of Progressive Tax Implementation, Tax Sanctions and Tax Knowledge on the Level of Motor Vehicle Taxpayer Compliance in Palembang City (Case Study on WPOP Joint Office Samsat City of Palembang I) Bela Barokah; Lukita Tripermata; Andini Utari Putri
International Journal of Community Service & Engagement Vol. 4 No. 2 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i2.1160

Abstract

This study aims to analyze the effect of applying progressive taxes, tax sanctions, and tax knowledge on the level of compliance of motor vehicle taxpayers in the city of Palembang (a survey of taxpayers at the Joint Samsat Office of Palembang I). The method used in this study is a descriptive method with a quantitative approach. The sources of data used in this study are primary data sources. The data collection technique used is distributing 100 questionnaires to taxpayers who register for progressive tax at the Joint Samsat Office of Palembang City I. The sampling technique in this study is non-probability sampling with incidental sampling. The data analysis method in testing the hypothesis used in this study is multiple regression analysis. The results of hypothesis testing prove that there is an effect of applying progressive taxes, tax sanctions, and tax knowledge on the level of compliance of motorized vehicle taxpayers at the Palembang City Joint Office I.
PENGARUH BIAYA PRODUKSI DAN BIAYA PENJUALAN TERHADAP PENINGKATAN PENDAPATAN PADA PELAKU USAHA PENGRAJIN RUMAH KAYU (SURVEY DESA TANJUNG BATU TIMUR KECAMATAlN TANJUNG BATU) Anggun Widiya; Leriza Desitama Anggraini; Andini Utari Putri
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8268

Abstract

This study alims to alnallyze the effect of production costs, malrketing costs, alnd selling costs on increalsing revenue.  The daltal used in this study is primalry daltal, totalling 40 salmples obtalined from questionnalires. The technique for talking the method in this study uses the finalnciall reports of the Talnjung Baltu Villalge Wooden House business, Talnjung Baltu Timur District from the estalblishment of the business in 2019 until now.  The resealrch method used is multiple linealr regression alnallysis.  The results of the study prove thalt production costs (X1) halve aln effect on, but not significalntly, aln increalse in income (Y).  While selling costs (X2) halve al significalnt effect on increalsing revenue (Y).  This resealrch is expected to help MSMEs in increalsing income. 
THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND THE GOVERNMENT’S INTERNAL CONTROL SYSTEM IN EFFORT TO IMPROVE THE QUALITY OF REGIONAL FINANCIAL REPORTS IN PALEMBANG CITY Leriza Desitama Anggraini; Andini Utari Putri
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.512

Abstract

The implementation of good corporate governance should be supervised and controlled both internally and externally so that the quality of LKPD can be guaranteed. SPIP also has a role in controlling which has the impact of the presentation of quality financial reports. This study aims to find out how much the implementation of good corporate governance and the government's internal control system is to improve the quality of regional financial reports in Palembang City. This study used a sample of 58 respondents in the Regional Financial and Asset Management Agency (BPKAD) Palembang City. The research method uses descriptive quantitative methods using statistical calculations with SPSS as an analytical tool. In this study, descriptive statistics were used along with reliability, validity, and traditional assumption tests (like the tests for normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (like the simultaneous test, partial test, and test of the coefficient of determination). The study's findings indicate that both effective corporate governance and internal control systems have a favourable impact on the accuracy of financial reports. The independent variables of sound corporate governance and an effective internal control system are concurrently positive and significant to the independent variable, which is the calibre of financial reports, according to the statistical test F.Keywords: Governance, Internal Control, Financial Statements
Pelatihan Pembuatan citrus Dishwash Sebagai Peluang Wirausaha Rumah Tangga di Desa Alai Selatan, Kecamatan Lembak Shafiera Lazuarni; Andini Utari Putri; Asmawati Asharie
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 3 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i3.13506

Abstract

Pengembangan potensi desa melalui kewirausahaan merupakan salah satu bentuk upaya dalam meningkatkan kesejahteraan masyarakat desa. Kegiatan pelatihan melalui Pengabdian Kepada Masyarakat (PKM) ini bertujuan memberikan pemahaman dan meningkatkan kemampuan menciptakan wirausaha rumah tangga hingga wirausaha desa. Kegiatan ini dilaksanakan dengan mengintegrasikan kegiatan Kuliah Kerja Nyata (KKN) mahasiswa. Kegiatan ini memberikan keterampilan baru kepada peserta untuk membuat sabun cuci piring dengan menggunakan potensi alam yang banyak dijumpai di Desa Alai Selatan yaitu daun binahong, selain pembuatan sabun cuci piring peserta juga mendapatkan pemahaman mengenai pengemasan sabun cuci piring agar dapat meningkatkan nilai jual dari produk tersebut. Berdasarkan hasil evaluasi yang dilakukan peserta menganggap pelatihan ini sangat dibutuhkan oleh masyarakat desa mengingat akses dan pengetahuan untuk meningkatkan soft skill mereka selama ini sangat terbatas. Kedepannya diharapkan program pelatihan lainnya khususnya pelatihan desain grafis dapat dilaksanakan untuk menunjang keterampilan yang sudah dimiliki saat ini.
Analisis Penerapan Laporan Keuangan Dalam Pengembangan Kewirausahaan Pada Usaha Dinarban Kota Palembang Puspa Djuita; Andini Utari Putri; Hendra Musa
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 14 No. 1 (2023)
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v14i1.3208

Abstract

In this research, it was conducted at the Palembang City Dinarban Business. The type and source of data in this study is qualitative data using secondary data, namely by making observations or observations and documentation in the form of records of production costs needed to calculate sales and purchases in 2022. The financial statements themselves are very important for business continuity in order to find out how much the profits earned and how in the future to treat these profits which can be used as business capital in the next period. Dinarban Enterprises in preparing accounting reports have not prepared a financial position report, this is because Dinarban Enterprises do not understand and are confused about preparing financial reports in accordance with applicable standards. This business also does not take into account assets and liabilities & equity clearly and accurately, and does not take into account the assets owned by DinarBan. The main obstacle is because even though business owners are aware that proper and correct financial reports are important for the continuity of the business being carried out, however, this is considered complicated or troublesome and also a lack of understanding of the business. In addition, the level of education also affects understanding in making financial reports. Therefore, financial reports can be a reference for making a decision. So that it can make it easier for you to run a business. The results of these financial reports can be used as a decision-making tool. Therefore, the authors provide advice for Dinarban Enterprises to implement recording using Financial Reports in accordance with existing accounting standards to make it easier for business owners to make decisions accurately in accordance with business conditions. Keywords: Financial Statements, Entrepreneurship.
Effect of Profit and Cash Flow in Prediction of Financial Distress Conditions Krisna Trizelika Wahyuni; Leriza Desitama Anggraini; Andini Utari Putri
ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of earnings and cash flow on the prediction of financial distress. Profit and cash flow as independent variables and finance as the dependent variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique in this study used purposive sampling. The samples in this study were 18 consumer and manufacturing goods companies listed on the stock exchange. The analytical method used is multiple linear regression. This research shows that profit has a significant effect on financial distress. While cash flow has a significant effect on financial distress. This result is explained by the simultaneous test (F test) the significant value is greater than the significant level of 0.05 or 0.000 <0.05. This means that it is certain that profit and cash flow have the ability to influence financial distress
Analysis of the Determination of Product Selling Price Using the Cost Plus Pricing Method (Case Study at UD Homebake Palembang) Yohana Gresia; Leriza Desitama Anggraini; Andini Utari Putri
International Journal of Community Service & Engagement Vol. 4 No. 3 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i3.1384

Abstract

This study aims to analyze the determination of the selling price set based on the cost plus pricing method compared to the selling price set by the company. This research was conducted at UD Homebake Palembang. The data used in this study were primary data obtained from interviews. The method used in this research is descriptive qualitative analysis. The results indicates that there were differences in determining the selling price at UD Homebake Palembang with the cost plus pricing method. This research is expected to help UD Homebake Palembang in determining the selling price of the product
Co-Authors Aini Aini Anggraini, Leriza Desitama Anggun Widiya Asmawati Asharie Bela Barokah Bella Artha Ningsih Dela Rizky Amalia Diah Septa Ameliyati Endah Dewi Purnamasari Eriza Khosakiyah Faradillah Faradillah Harsi Romli Hendra Musa Imelda Saluza, Imelda Ira Syafira Krisna Trizelika Wahyuni Lidiya Paramita Lili Syafitri M Setya Pratama Maulan Irwandi Muhammad Fadhiel Alie Muhammad Hamdan Sayadi Mutiara Kemala Ratu Puspa Djuita Puspa Djuita Puspa Djuita Putri Dwi Nida Resti Marsela Rizki Rahmadina Indra Putri RM. Rum Hendarmin Salsabilah Pratami Shafiera Lazuarni Sinta Habibah Siti Lady Havivi Tripermata, Lukita Vhika Meiriasari Vira Adela Yeni Yeni Yohana Gresia Yolinda Rosiasti