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<![CDATA[Analisis Pengaruh Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pada Kantor Kelurahan Sukajaya Kota Palembang ]]>
<![CDATA[Andini Utari Putri]]>;
<![CDATA[Vhika Meiriasari]]>;
<![CDATA[Puspa Djuita]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Global Masa Kini Vol 12, No 2 ]]>
Publisher : <![CDATA[Universitas Indo Global Mandiri ]]>
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DOI: 10.36982/jiegmk.v12i2.1331
<![CDATA[Human resources play an important role in the quality of financial reports. With human resources (HR) who are competent and have a high understanding of managing regional finances, it will also improve the financial reporting they report or which will be presented in accordance with the characteristics of financial statements. The Sukajaya Sub-District Office, several staff who helps in the finance department also has an educational background of high school graduates. This study aims to analyze the influence of human resources on the quality of financial reports at the Sukajaya Village Office, Palembang City. This study uses secondary data in the form of observations (observations). The results showed that the Sukajaya Village Office already had human resources in accordance with the field assigned, namely the financial sector, although not all parties had an undergraduate education background, namely a minimum of high school. Human Resource Competence is the ability of an employee related to knowledge, skills, and attitudes in completing their performance so that they can achieve the desired goals. The Sukajaya Sub-District Office, Palembang City should provide training to staff related to the financial sector so that later they are able to carry out functions related to the financial sector. Keywords: Human Resources, Quality of Financial Reports]]>
<![CDATA[Analisis Biaya Lingkungan PT Pupuk Sriwidjaja Palembang ]]>
<![CDATA[Mutiara Kemala Ratu]]>;
<![CDATA[Vhika Meiriasari]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Global Masa Kini Vol 12, No 1 ]]>
Publisher : <![CDATA[Universitas Indo Global Mandiri ]]>
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DOI: 10.36982/jiegmk.v12i1.1430
<![CDATA[Environmental costs incurred from the company's activities in order to maintain the environment is one form of information on environmental management accounting. With the use of environmental management accounting, companies can make efficiency and improve service quality in a sustainable manner. In addition, the environmental costs incurred on each product can be calculated accurately so that the calculation of the cost of the product can be more realistic and humane. However, in it’s implementation there are still many companies that have not been able to disclose it so that mostly of the cost was hidden in overhead costs which would then make it biased and unclear allocation. This research was conducted to determine the implementation of environmental costs from PT PUSRI Palembang as the object. PT PUSRI Palembang which has a close relationship with the community environment in its corporate activities is indeed an interesting object in this research. The results showed that PT PUSRI doesn’t have an external failure costs which presage that the company is good enough to prevent waste produced discharge to the environment. By comparing the environmental costs incurred from the years 2012-2014 showed percentage reduction of environmental costs toward operating costs, which is 0.01% annually. With the information provided in the environmental costs report it aimed to be able to help financial statements users (investors, management, creditors) in company’s decision making policies and programs related to environmental preservation in the future.Keywords: Enfironmental Cost, Waste, Company]]>
<![CDATA[The Effect of Local Taxes, General Allocation Funds, and Special Allocation Funds on Capital Expenditures of the Government of South Sumatra Province 2010 - 2019 ]]>
<![CDATA[Ayunda Dina Maharani]]>;
<![CDATA[Harsi Romli]]>;
<![CDATA[Vhika Meiriasari]]>
<![CDATA[ International Journal of Community Service & Engagement Vol. 2 No. 3 (2021) ]]>
Publisher : <![CDATA[Training & Research Institute - Jeramba Ilmu Sukses ]]>
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DOI: 10.47747/ijcse.v2i3.342
<![CDATA[This study aims to examine the effect of local taxes, general allocation funds and special allocation funds on the capital expenditure of the South Sumatra Province government for the 2010-2019 period. The data used in this study are primary and secondary. Furthermore, the data were analyzed using multiple linear regression. This study prove that the general allocation funds have a positive effect on the capital expenditure of the South Sumatra provincial government. While, local taxes and special allocation funds are not proven to have a positive effect on the capital expenditure of the South Sumatra provincial government. Furthermore, the test results of the coefficient of determination (R2) obtained a value of 0,773. This shows that the amount of the contribution of the tax variables, general allocation funds and special allocation funds can explain the capital expenditure of 77,30% the remaining is influenced by other variables included in this study.]]>
<![CDATA[Factors Affecting Chicken Livestock Business Income in Lubuk Linggau City ]]>
<![CDATA[Dita Melandari]]>;
<![CDATA[Aris Munandar]]>;
<![CDATA[Vhika Meiriasari]]>
<![CDATA[ International Journal of Community Service & Engagement Vol. 3 No. 1 (2022) ]]>
Publisher : <![CDATA[Training & Research Institute - Jeramba Ilmu Sukses ]]>
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DOI: 10.47747/ijcse.v3i1.649
<![CDATA[This research aims to analyze the amount of independent chicken business income and the factors that affect the income of independent chicken farming. This study analyzed 5 independent chicken breeders in Lubuk Linggau City which is a chicken production center. The data was collected by the survey method and analyzed using multiple linear regression. The findings of this research identified that the amount of chicken ownership, education, labor, production costs, and selling price had a positive effect on the income of independent chicken breeders in Lubuk Linggau City. While farmers' age and experience did not have a positive effect on their income. The results show the correlation coefficient test (R) obtained a value of 0.82, which means the relationship between independent variables and income is 82.1% and the rest is influenced by other variables not included in this study. This research is useful for independent chicken breeders to consider the amount of chicken ownership, education, labor, production costs, and selling price because they have a positive effect on income.]]>
<![CDATA[Effects of Production Costs and Operating Costs on Profit of PT Semen Baturaja (Persero) Tbk ]]>
<![CDATA[Fasya Nadiah]]>;
<![CDATA[RM Rum Hendarmin]]>;
<![CDATA[Vhika Meiriasari]]>
<![CDATA[ International Journal of Community Service & Engagement Vol. 3 No. 1 (2022) ]]>
Publisher : <![CDATA[Training & Research Institute - Jeramba Ilmu Sukses ]]>
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DOI: 10.47747/ijcse.v3i1.651
<![CDATA[The objectives of this research are to determine the effect of production costs and operating costs on company profits at PT. Semen Baturaja (Persero) Tbk. The data investigated is an annual income statement for the period 2012 - 2019. The data is then analyzed using multiple linear regression. Further statistical tests revealed the variable production costs do not have a positive effect on company profits, but on the other hand, business costs have a positive effect on company profits. Furthermore, the coefficient of determination (R2) obtained a value of 0.890. This means that the variable production costs and business costs can explain the company's profit by 89% the rest is influenced by other variables not included in this study.]]>
<![CDATA[PELATIHAN PENCATATAN DAN MANAJEMEN KEUANGAN KELUARGA BAGI KELOMPOK PENGAJIAN ]]>
<![CDATA[Vhika Meiriasari]]>;
<![CDATA[Mutiara Kemala Ratu]]>;
<![CDATA[Andini Utari Putri]]>;
<![CDATA[Siti Lady Havivi]]>
<![CDATA[ Jurnal Abdimas Mandiri Vol 6, No 1 ]]>
Publisher : <![CDATA[UNIVERSITAS INDO GLOBAL MANDIRI ]]>
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DOI: 10.36982/jam.v6i1.2077
<![CDATA[Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah yang pertama, untuk meningkatkan pengetahuan dan pemahaman ibu-ibu kelompok pengajian BSI tentang pencatatan dan manajemen keuangan keluarga. Yang kedua, menerapkan pencatatan dan manajemen keuangan keluarga bagi ibu-ibu kelompok pengajian BSI sehingga dapat terwujud keluarga yang sejahtera. Mengatur keuangan keluarga berarti mengelola semua pendapatan/penerimaan baik penerimaan rutin maupun tidak rutin dan pengeluaran rutin maupun pengeluaran tidak rutin. Penggunaan/pengeluaran uang/dana tidak boleh melebihi dari penerimaan uang. Metode kegiatan yang digunakan dalam kegiatan pelatihan ini adalah sosialisasi dan pelatihan yang diikuti oleh 20 peserta. Rancangan evaluasi keberhasilan program secara garis besar ada tiga yaitu evaluasi awal, evaluasi proses dan evaluasi akhir. Setelah evaluasi akhir selanjutnya dilakukan tahap pemantauan. Dan dapat dikatakan bahwa terjadi peningkatan pemahaman serta kemampuan dalam mencatat dan merencanakan manajemen keuangan keluarga.Kata kunci : Manajemen keuangan keluarga, Laporan keuangan keluarga]]>
<![CDATA[SOSIALISASI SPT PPH BADAN PADA PENGUSAHA LOKAL DI LINGKUNGAN KOMUNITAS MOTOR BESAR CLUB PALEMBANG ]]>
<![CDATA[Vhika Meiriasari]]>
<![CDATA[ Jurnal Abdimas Mandiri Vol 2, No 1 ]]>
Publisher : <![CDATA[UNIVERSITAS INDO GLOBAL MANDIRI ]]>
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DOI: 10.36982/jam.v2i1.460
<![CDATA[Sosialisasi ini dilakukan dengan tujuan untuk memberikan pengetahuan kepada para pelaku usaha mengenai kewajiban perpajakannya. Dimana kewajiban perpajakan untuk para pelaku usaha itu ada yang dikenakan PPh Pasal 25 dengan tarif 25% yang dibayar setiap bulan dan ada yang masuk kategori usahanya dikenakan PPh Final dengan tarif 1% dari penjualan bruto setiap bulannya. Setelah dilakukannya sosialisasi SPT PPh Badan diharapkan para pelaku usaha dapat mengetahui kewajiban perpajakannya mulai dari tata cara perhitungannya, pembayaran dan pelaporannya serta diharapkan dapat meningkatkan tingkat kepatuhan wajib pajak di Kota Palembang.Kata kunci: Pajak, PPh Badan, PPh Final]]>
<![CDATA[ANALISIS PENGARUH STRUKTUR AKTIVA TERHADAP PROFITABILITAS PERUSAHAAN SUBSEKTOR TEXTILE DAN GARMEN DI INDONESIA ]]>
<![CDATA[Vhika Meiriasari]]>;
<![CDATA[Sucitiani Sucitiani]]>;
<![CDATA[Putri Angraini]]>;
<![CDATA[Rizki Putri Andini]]>
<![CDATA[ JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 6, No 3 (2021): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN) ]]>
Publisher : <![CDATA[Universitas Islam Lamongan ]]>
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DOI: 10.30736/jpim.v6i3.803
<![CDATA[Penelitian ini didasari fenomena pola struktur aktiva yang berbeda pada perusahan subsektor tekstil dan garmen di Indonesia. Tujuan dalam penelitian ini adalah untuk mengetahui apakah ada pengaruh struktur aktiva terhadap profitabilitas perusahaan subsektor tekstil dan garmen di Indonesia. Teknik analisis data menggunalan alat statistik yaitu SPSS Statistic 24. Variabel dalam penelitian ini adalah struktur aktiva dan profitabilitas (OPM). Hasil penelitian berdasarkan hasil uji t-test (uji parsial) bahwa struktur aktiva tidak mempengaruhi profitabilitas perusahaan subsektor tekstil dan garmen di Indonesia.]]>
<![CDATA[PELATIHAN PEMANFAATAN INSENTIF PAJAK BAGI UMKM PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[Vhika Meiriasari]]>;
<![CDATA[Mutiara Kemala Ratu]]>;
<![CDATA[Andini Utari Putri]]>
<![CDATA[ SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 5, No 1 (2021): Desember ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jpmb.v5i1.6437
<![CDATA[ABSTRAKKegiatan Pengabdian Kepada Masyarakat ini dilakukan bertujuan memberikan informasi perpajakan bagi UMKM agar dapat memanfaatkan program Insentif Pajak yang diberikan Pemerintah pada UMKM di masa Pandemi COVID-19. Pada tahun 2020, ada sekitar 280.000 wajib pajak UMKM yang memanfaatkan atau sekitar 65% dari target. Yang artinya hanya 65% UMKM yang memanfaatkan insentif pajak tersebut. Insentif pajak merupakan kebijakan perpajakan yang diberikan oleh pemerintah kepada wajib pajak tertentu baik individu atau organisasi yang mendukung pemerintah, yang digunakan dalam memberikan dorongan dan kemudahan bagi wajib pajak agar tetap patuh dalam menjalankan kewajiban perpajakannya baik sekarang maupun di masa mendatang. Dimana Pandemi Covid-19 berdampak terhadap semua Usaha Mikro Kecil Menengah (UMKM) yang menjadi penopang perkembangan ekonomi Indonesia, banyak usaha UMKM di Indonesia mengalami penurunan omzet penghasilan bahkan sampai menutup usahanya dikarenakan kebangkrutan. Metode pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan dengan cara Sosialisasi dan Pelatihan. Sosialisasi mengenai PMK Nomor 82/PMK.03/2021 yang kemudian dilanjutkan dengan pelatihan insentif pajak usaha mikro kecil menengah (UMKM) atau PPh final DTP. Hasil dari kegiatan ini ditemukan bahwa pelaku UMKM banyak yang belum paham cara menghitung dan menyetor Pajak Penghasilan UMKM dikarenakan terbatasnya sumber daya yang dimiliki. Dan setelah mengikuti kegiatan ini diharapkan dapat memberikan tambahan informasi dan kemampuan peserta dalam menghitung dan menyetor Pajak Penghasilan UMKM serta memanfaatkan program insentif pajak UMKM di masa Pandemi COVID-19. Kata kunci: insentif pajak; PPh final; UMKM; lapor pajak. ABSTRACTThis Community Service activity is carried out with the aim of providing tax information for MSMEs so that they can take advantage of the Tax Incentive program provided by the Government to MSMEs during the COVID-19 Pandemic. In 2020, there are around 280,000 MSME taxpayers who utilize or around 65% of the target. This means that only 65% of MSMEs take advantage of these tax incentives. Tax incentives are tax policies provided by the government to certain taxpayers, both individuals or organizations that support the government, which are used to provide encouragement and convenience for taxpayers to remain obedient in carrying out their tax obligations both now and in the future. Where the Covid-19 Pandemic has an impact on all Micro, Small and Medium Enterprises (MSMEs) which are the pillars of Indonesia's economic development, many MSME businesses in Indonesia have experienced a decline in income turnover and even closed their businesses due to bankruptcy. The method of implementing community service activities is carried out by means of socialization and training. Socialization regarding PMK Number 82/PMK.03/2021 which was then followed by training on tax incentives for micro, small and medium enterprises (UMKM) or final PPh DTP. The results of this activity found that many MSME actors did not understand how to calculate and deposit MSME Income Tax due to limited resources. And after participating in this activity, it is expected to be able to provide additional information and participants' abilities in calculating and depositing MSME Income Tax and taking advantage of the MSME tax incentive program during the COVID-19 Pandemic. Keywords:. tax Incentives; final income tax; MSMEs; tax report.]]>
<![CDATA[ANALISIS PERBANDINGAN AUDIT SYARIAH PADA LEMBAGA KEUANGAN ISLAM DI ASIA TENGGARA (STUDI LITERATUR DI INDONESIA, MALAYSIA, DAN BRUNEI) ]]>
<![CDATA[Mutiara Kemala Ratu]]>;
<![CDATA[Vhika Meiriasari]]>
<![CDATA[ Jurnal Proaksi Vol 8 No 1 (2021): Januari - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v8i1.1526
<![CDATA[Penerapan audit syariah menjadi hal yang sudah semakin diperhatikan di berbagai negara, khususnya pada Indonesia, Malaysia, dan Brunei, yang merupakan negara anggota Organisation of Islamic Cooperation (OIC) di Asia Tenggara. Penelitian ini mengumpulkan berbagai literatur untuk melihat bagaimana pengaturan mengenai audit syariah yang merangkul secara menyeluruh pada lembaga keuangan syariah serta penerapan audit syariah yang sebenarnya dilakukan ketiga negara. Hasil temuan menunjukkan bahwa Shariah Governance Framework yang mengatur mengenai penggunaan framework audit syariah masih belum benar-benar diterapkan pada ketiga negara. Negara masih belum mengatur mengenai pengharusan peneraapan framework audit syariah sehingga penerapannya masih dilakukan secara sukarela oleh masing-masing lembaga keuangan. Oleh karena itulah, framework mengenai audit syariah masih beragam berdasarkan kebijakan yang dibuat oleh lembaga keuangan itu sendiri. Bahkan beberapa penelitian menunjukkan bahwa pengertian mengenai audit syariah masih belum ditangkap dengan baik oleh respondennya, terutama di negara Brunei (perspektif mahasiswa sarjana dan paskasarjana). Maka dari itulah, temuan ini diharapkan mampu mendorong masing-masing regulasi syariah di ketiga negara untuk memantapkan framework audit syariah yang berlaku agar memiliki dasar framework yang sama di tiap lembaga keuangan syariah masing-masing negara.]]>
