Article Per Year (5 Year)
p-Index From 2021 - 2026
5.253
P-Index
This Author published in this journals
All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Kreativitas PKM Jurnal Ilmiah Ekonomi Global Masa Kini JURNAL MANAJEMEN Jurnal Proaksi Jurnal Abdimas Mandiri Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis, Manajemen, dan Ekonomi Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis International Journal of Community Service & Engagement ProBisnis : Jurnal Manajemen Maqdis: Jurnal Kajian Ekonomi Islam Jurnal Ekonomi, Manajemen, Akuntansi
Vhika Meiriasari
Universitas Indo Global Mandiri
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 35 Documents
Search

 1   2   3   4 
Analisis Efektivitas, Kontribusi dan Laju Pertumbuhan PBBKB Terhadap PAD Sumatera Selatan Vhika Meiriasari; Mutiara Kemala Ratu
Jurnal Proaksi Vol 8 No 1 (2021): Januari - Juni
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i1.1777

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas, kontribusi dan laju pertumbuhan pemungutan pajak bahan bakar kendaraan bermotor terhadap pendapatan asli daerah di Sumatera Selatan. Pajak Bahan Bakar Kendaraan Bermotor (PBBKB) dianggap sangat berpotensi untuk meningkatkan PAD, dimana salah satu sumber penerimaan PAD berasal dari pajak daerah salah satunya berasal dari PBBKB. Untuk daerah Sumatera Selatan, realisasi Pajak Bahan Bakar Kendaraan Bermotor (PBBKB) mengalami ketidakstabilan ditiap tahunnya, pada tahun 2014 sebesar Rp. 591.598.965.632, kemudian mengalami peningkatan pada tahun 2015 sebesar Rp 610.577.042.978, lalu menurun pada tahun 2016 menjadi Rp 513.205.513.586. Sedangkan ditahun 2017 mengalami peningkatan kembali menjadi Rp 670.559.294.854 dan ditahun 2018 menjadi Rp 838.900.055.118. Namun kenaikan tersebut belum mencapai target yang diinginkan. Metode analisis yang digunakan dalam penelitian ini adalah analisis data desktiptif kuantitatif. Dengan periode penelitian dari tahun 2014-2018. Hasil penelitian menunjukkan efektivitas pemungutan pajak bahan bakar kendaraan bermotor dari tahun 2014 sampai tahun 2018 sudah efektif, walaupun di tahun 2015 dan 2016 mengalami penurunan penerimaan PBBKB. Kontribusi pajak bahan bakar kendaraan bermotor dari tahun 2014 sampai tahun 2018 sudah cukup berkontribusi dalam meningkatkan PAD provinsi sumatera selatan. Sedangkan Laju Pertumbuhan pemungutan pajak bahan bakar kendaraan bermotor dari tahun 2014 sampai tahun 2018 sangat berfluktuatif. Selama tahun 2014 sampai tahun 2016 mengalami penurunan yang drastis dikarenakan selama tiga tahun berturut-turut realisasi penerimaan Pajak Bahan Bakar Kendaraan Bermotor tidak mencapai target. Baru di tahun 2017, laju pertumbuhan Pajak Bahan Bakar Kendaraan Bermotor mengalami kenaikan. Keywords: Efektivitas, Kontribusi, Laju Pertumbuhan, PBBKB, PAD
Analisis Faktor-Faktor yang Memengaruhi Penerapan Standar Akuntansi Pemerintah pada Kantor Wilayah Kementerian Hukum dan HAM Sumatera Selatan Eriza Khosakiyah; Vhika Meiriasari; Andini Utari Putri
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 1 No. 1 (2020): Jurnal Bisnis, Manajemen, dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v1i1.21

Abstract

This study aims to investigate the influence of the quality of human resources, government accounting system, and political process on the application of government accounting standards at the Ministry of Law and Human Rights of South Sumatra. The population was all 152 employees at the Ministry of Law and Human Rights. Data were collected through questionnaires to 40 respondents and analysed using multiple linear regression on SPSS V25. The results prove that partially the quality of human resources and the government accounting system affects the application of government accounting standards. Conversely, the political process has no effect on the application of government accounting standards. Simultaneously, the quality of human resources, government accounting systems, and political processes have an effect on the application of government accounting standards.
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Perusahaan Perbankan Bursa Efek Indonesia Anastasya Giacesita; Vhika Meiriasari; Reny Aziatul Pebriani
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 2 No. 1 (2021): Jurnal Bisnis, Manajemen, dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v2i1.410

Abstract

This study aims to investigate the effect of cash turnover and transaction turnover on profitability in banking companies listed on the Indonesia Stock Exchange (BEI) 2015- 2019. The data used is secondary data from the company's financial statements. Purposive sampling technique was used in the sampling process and collected 15 private banking companies, which were then analyzed using multiple linear regression. The results showed that cash turnover had a negative effect on profitability. However, receivables turnover proved to not affect profitability. This research is expected to provide insight for banking companies to pay attention to cash turnover if they want to increase profitability
Pengaruh Corporate Social Responsibility (CSR), Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia 2017-2019) Dinda Nur Khofifah; Vhika Meiriasari; Reny Aziatul Pebriani
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 3 No. 1 (2022): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v3i1.620

Abstract

This study aims to analyze partially and simultaneously the effect of corporate social responsibility, firm size, and profitability on firm value. The data used comes from the financial statements of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period, totaling 17 companies. Panel data regression is a method used to perform data analysis. This study proves partially show that the variables of corporate social responsibility, firm size and, profitability have a positive effect on firm value. Furthermore, the results of research with the correlation coefficient test (R2) show a value of 0.989788, which means that the relationship between the variables of corporate social responsibility, company size, and profitability to firm value is close, namely 98.97%, the remaining 1.03% can be influenced by other variables not included in this study
Faktor-Faktor Mempengaruhi Profitabilitas Bank di Bursa Efek Indonesia Awinda Juliantri Krismonika; Aris Munandar; Vhika Meiriasari
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi & Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v2i2.414

Abstract

This study aims to analyze the effect of cash flow from operating activities, loan to deposit ratio, non-performing loans, and return on assets on net interest margins in banks listed on the Indonesia Stock Exchange in 2015-2019. Data is obtained from the IDX website for the 2015- 2019 period for financial service companies listed on the Indonesia Stock Exchange in the 2013-2017 periods. The data were analyzed using multiple regression methods which were processed using Eviews. The results of the investigation indicates that partially each cash flow from operating activities, loan to deposit ratio, and non-performing loans has a significant and negative effect on the net interest margin. Furthermore, return on assets has a significant and positive effect on net interest margin. Simultaneously, operating cash flow, loan to deposit ratio, and non-performing loan, return on assets have a significant and positive effect on Net Interest Margin. This study provides information to companies in the financial sector to pay attention to operating activity cash flow factors, loan to deposit ratios, and non-performing because these factors affect the net interest margin
PENTINGNYA MANAJEMEN AKUNTANSI SUMBER DAYA MANUSIA Mutiara Kemala Ratu; Vhika Meiriasari; Kgs. M. Nurkholis
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 13 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v13i1.2272

Abstract

Accounting still seems to be growing more widely until now. One thing which is disputed is the Human Resource Accounting. Human Resources Accounting (HRA) was born because some experts feel that the human resources is an asset to the company and not a burden as in conventional accounting. Human resources is an enforcer for the company which has the most important role for a company. Because of human resources, the company will be able to get high profits, the operation go smoothly, and can get other corporate goals. Therefore, human resources ought to be used as a corporate asset so companies need to implement Human Resources Accounting.
ANALISIS PENERAPAN PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANG MENURUT PSAK NO 14 PADA CV DANDY BROTHERS KOTA BENGKULU Andini Utari Putri; Vhika Meiriasari; Puspa Djuita; M Setya Pratama
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 13 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v13i1.2227

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan metode pencatatan dan penilaian persediaan barang dagangan pada CV Dandy Brothers Kota Bengkulu. Penelitian ini menggunakan data sekunder berupa observasi (pengamatan) dan dokumentasi berupa persediaan dan laporan keuangan pada CV Dandy Brothers. Hasil penelitian menunjukkan bahwa CV Dandy Brothers metode yang digunakan sudah sesuai dengan PSAK No 14 dimana perusahaan tersebut telah melakukan pencatatan persediaan dengan menggunakan metode perpetual. Sedangkan untuk metode penilaian persediaan barang dagangannya dengan menggunakan metode average (rataa-rata).
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BAGI PELAKU UMKM DI KECAMATAN PLAKAT TINGGI, SUMSEL Emilda Emilda; Vhika Meiriasari; Suwartati Suwartati
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.1878

Abstract

UMKM bidang kuliner di Kecamatan Plakat Tinggi masih belum berkembang, hal ini terlihat dari usaha kuliner yang masih sedikit dan usaha kuliner yang ada hanya kuliner yang umum dijumpai seperti penjual bakso dan mie ayam. Pada umumnya pelaku UMKM hanya berfokus membuat barang dagangan dan menjual tanpa membuat proses pencatatan yang lengkap dan pembukuan laporan keuangan sehingga tidak tahu persis berapa jumlah laba atau rugi yang diperoleh dari usaha. Bakso Mas Rama merupakan salah satu usaha bakso yang ada di Kecamatan Plakat Tinggi, Sumatera Selatan yang belum memiliki penyusunan laporan keuangan yang memadai. Tujuan dari kegiatan ini adalah meningkatkan pengetahuan dan keterampilan membuat laporan keuangan bagi pelaku usaha UMKM di Kecamatan Plakat Tinggi, Sumatera Selatan. Kegiatan pengabdian yang dilakukan yaitu pelatihan dan pendampingan. Metode pelaksanaan kegiatan pendampingan dan pelatihan terdapat 3 tahapan yang dimulai dari persiapan, pelaksanaan, hingga evaluasi. Hasil kegiatan ini berupa peningkatan pengetahuan dan keterampilan membuat laporan keuangan bagi pelaku UMKM khususnya pelaku usaha Bakso Mas Rama di Sukajaya, Kec.Plakat Tinggi, Kabupaten Musi Banyuasin, Sumatera Selatan, sehingga dapat mengetahui dengan benar berapa jumlah keuntungan atau kerugian yang diperoleh, serta posisi asset, modal, dan hutang
PENGGUNAAN LEVERS OF CONTROL DALAM SISTEM PENGENDALIAN MANAJEMEN SERTA PENERAPANNYA DI INDONESIA MUTIARA KEMALA RATU; VHIKA MEIRIASARI; EMILDA EMILDA
Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 2 (2022): Juli - Desember 2022
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.317 KB) | DOI: 10.15548/maqdis.v7i2.258

Abstract

Penerapan Metode Cost Plus Pricing Dalam Keputusan Penentuan Harga Jual (Survey Lambemu Kota Bengkulu) Andini Utari Putri; Vhika Meiriasari; Puspa Djuita
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 13 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v13i2.2684

Abstract

This research is a descriptive qualitative research. 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 for calculating the cost of production and calculating the selling price for expenses in 2021. The research method used in this study This is a qualitative method by analyzing by collecting data and the results describe how Lambe Cake applies the cost plus pricing method in setting selling prices through observation and document analysis at Lambe Cake in Palembang City. The calculation of the cost of production is something that needs to be considered in determining the selling price of a product. Calculation of the right and accurate cost of production is something that needs to be done by every company, because without a precise and accurate calculation of the cost of production, the manufacturing company concerned will experience problems in determining the selling price of a product. The costs incurred in the production process will be used as the basis for determining the selling price and usually the company will add the desired profit percentage. One method of determining the selling price, in which all costs or full total costs are added to the profit percentage expected by the company is called the Cost Plus Pricing method. The cost of production in industrial companies consists of raw material costs, direct labor costs and factory overhead costs. In this research conducted at Lambe Cake, Bengkulu City. Lambemu here still uses calculations based on ordinary calculations according to the seller himself and does not take into account the costs associated with non-production. So it has a difference between ordinary calculations and calculations using the cost plus pricing method. By using cost plus pricing, determining the selling price becomes more accurate and precise.
Co-Authors Anastasya Giacesita Andini Utari Putri Anggraini, Leriza Desitama Aris Munandar Awinda Juliantri Krismonika Ayunda Dina Maharani Bella Anggraini Dinda Nur Khofifah Dita Melandari Emilda, Emilda Eriza Khosakiyah Fasya Nadiah Fauziah Afriyani Harsi Romli Heri Anggraini Indria Putri Kgs. M. Nurkholis Lesi Hertati M Setya Pratama Mutiara Kemala Ratu Mutiara Kemala Ratu Mutiara Kemala Ratu Mutiara Kemala Ratu Puspa Djuita Puspa Djuita Putri Angraini R.M. Rum Hendarmin Rara Prastiwi Reny Aziatul Pebriani Reny Aziatul Pebriani Rizki Putri Andini RM Rum Hendarmin RM. Rum Hendarmin Robi Setiawan Siti Lady Havivi Sucitiani Sucitiani Suwartati Suwartati Tripermata, Lukita Vitri Andriani Yeni Anggraini