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All Journal JEA17: Jurnal Ekonomi Akuntansi Journal of Accounting Science BAREKENG: Jurnal Ilmu Matematika dan Terapan Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal AKSI (Akuntansi dan Sistem Informasi) Martabe : Jurnal Pengabdian Kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Informatika Global Jurnal Ilmiah Ekonomi Global Masa Kini Jemasi Jurnal Ekonomi Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI Mega Aktiva: Jurnal Ekonomi dan Manajemen Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Abdimas Mandiri Jurnal ABDINUS : Jurnal Pengabdian Nusantara Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Community Service & Engagement Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ilmiah Wahana Pendidikan JCA (Jurnal Cendekia Akuntansi) ProBisnis : Jurnal Manajemen Accounting and Finance Studies Aptekmas : Jurnal Pengabdian Kepada Masyarakat Journal of Trends Economics and Accounting Research JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Journal of Accounting and Taxation Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Anggraini, Leriza Desitama
Universitas Indo Global Mandiri
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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
DIVERSIFIKASI PRODUK UMKM KERUPUK KEMPLANG DI DESA LEMBAK UNTUK MENINGKATKAN DAYA SAING PRODUK Desi Rovita; Leriza Desitama Anggraini; Try Wulandary; Endah Dewi Purnamasari
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 3 (2023): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i3.16965

Abstract

ASBTRAKUMKM Krisna berdiri dari tahun 2012 yang beralamatkan di Desa Lembak kabupaten Muara Enim. Pada UMKM Krisna produk yang dimiliki hanya kerupuk saja, hal ini menyebabkan para konsumen tidak memiliki banyak pilihan ketika mau membeli produk di UMKM Krisna. Pengembangan produk UMKM dapat dilakukan dengan diversifikasi produk yaitu membuat beraneka ragam produk selain dari produk asal yaitu kerupuk, misalnya kemplang besar goreng, kemplang unyil, kemplang rasa pedas. Diversifikasi produk dapat dilakukan dengan cara, merubah bentuk atau menambah bentuk, perbaikan kemasan dan peninjauan harga kemasan setelah dilakukannya diversifikasi. Tujuan dari Pengadian kepada Masyarakat  yaitu untuk mengembangkan produk UMKM Krisna dan meningkatkan daya saing produk dengan cara diversifikasi produk. Metode pelaksanaan yang digunakan yaitu observasi secara langsung dan wawancara dengan pemilik UMKM Krisna, kemudian dilakukan pengabdian kepada masyarakat. Hasil dari Pengadian Kepada Masyarakat dalam penelitian ini, produk UMKM Krisna menjadi lebih banyak varian. Kata Kunci: berinovasi; daya saing; diversifikasi; produk UMKM. ABSTRACTKrisna MSME was established in 2012 which is addressed in Lembak Village, Muara Enim regency. In Krisna MSMEs, the products owned are only crackers, this causes consumers not to have many choices when they want to buy products at Krisna MSMEs. The development of MSME products can be done by diversifying products, namely making a variety of products other than the original product, namely crackers, for example fried large kemplang, unyil kemplang, spicy flavored kemplang. Product diversification can be done by, changing the shape or adding shape, improving packaging and reviewing packaging prices after diversification. The purpose of Community Service is to develop Krisna MSME products and increase product competitiveness by diversifying products. The implementation method used is direct observation and interviews with MSME owner Krisna, then community service is carried out. As a result of Community Service in this study, Krisna MSME products became more variants. Keyword: innovating; competitiveness; diversification; MSME products
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DANA DESA DALAM MENINGKATKAN AKUNTABILITAS DI DESA LEMBAK KABUPATEN MUARA ENIM Leriza Desitama Anggraini; Try Wulandari; Endah Dewi Purnamasari; Faradillah Faradillah
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2024)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v5i1.3700

Abstract

Penyusunan laporan keuangan desa merupakan langkah penting dalam peningkatan akuntabilitas. Laporan keuangan yang tepat waktu dan akurat adalah alat yang efektif untuk mengawasi pengelolaan dana desa yang transparan dan akuntabel. Kegiatan pengabdian ini diselenggarakan di Desa Lembak Kabupaten Muara Enim. Tujuan dari kegiatan pengabdian ini adalah memberikan pengetahuan dan pendampingan mengenai penyusunan laporan keuangan dana desa guna meningkatkan akuntabilitas, dengan harapan pihak desa memiliki pemahaman lebih baik mengenai laporan keuangan yang akurat agar dapat mendukung pembangunan yang berkelanjutan di tingkat desa. Metode pelaksanaan kegiatan pendampingan penyusunan laporan keuangan dana desa dilakukan secara luring atau tatap muka langsung. Pelaksanaan dilaksanakan di ruang serba guna kantor Kepala Desa Lembak. Kegiatan melibatkan kepala desa beserta perangkat desa, BPD serta ibu PKK Desa Lembak yang berjumlah 20 orang peserta. Adapun materi yang disampaikan terkait penyusunan laporan keuangan yaitu, pengelolaan pelaporan keuangan, perencanaan dana desa, dan aplikasi keuangan digital. Hasil evaluasi kegiatan menampilkan tingkat keberhasilan menambah pengetahuan ilmu akuntansi sebanyak 75%, pengetahuan laporan keuangan meningkat sebesar 75%, pengetahuan aplikasi digital sebesar 80%. Berdasarkan hal tersebut dapat disimpulkan peserta bisa dengan cepat menangkap paparan materi terlihat dari hasil evaluasi, pengetahuan serta pemahaman peserta mengalami peningkatan, perangkat desa juga merasa terbantu dalam proses penyusunan laporan keuangan digital. Kegiatan ini sedikit banyak membantu perangkat desa di Desa Lembak untuk mendapatkan solusi dari permasalahan yang dihadapi
Whistleblowing System: An Analysis of Implementation Readiness at Private Universities in Palembang City Leriza Desitama Anggraini; Faradillah Faradillah
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.60602

Abstract

   This research investigates the implementation of a whistleblowing system utilizing the Technology Acceptance Model (TAM). TAM incorporates two main variables—user perceptions of benefits (perceived usefulness) and user perceptions of ease of use (perceived ease of use)—in the context of information system implementation. The study explores dimensions of information technology, including Perceived Ease of Use, Perceived Usefulness, and Behavioral Intention to Use, applying a quantitative approach. The study's population comprises students from various majors across different private universities, with non-probability sampling employed. Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis, facilitated by Smart PLS software, serves as the methodological framework. Results reveal the positive and significant impact of Perceived Seriousness of Wrongdoing, Authentic Leadership, and Behavioral Attitude on Behavioral Intention to Whistleblow. Moreover, Perceived Seriousness of Wrongdoing, Social Norm, Perceived Ease of Use, and Perceived Usefulness influence Behavioral Attitude. Notably, Perceived Usefulness, Perceived Ease of Use, and Authentic Leadership did not exhibit a significant impact on Behavioral Attitude. These findings contribute to the understanding of factors influencing whistleblowing behavior, providing valuable insights for organizational and academic stakeholders. 
Pengaruh Profitsbilitas, Solvabilitas, Ukuran Perusahaan Dan Ukuran KAP Terhadap Audit Delay Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Sektor Property Sub Sektor Property dan Real Estate Tahun 2015-2019) Febri Denny Irawan; Leriza Desitama Anggraini; Reny Aziatul Pebriani
Journal of Accounting and Taxation Vol. 2 No. 1 (2022): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v2i1.1708

Abstract

This study aims to analyze the effect of profitability, solvency, firm size, and KAP size on audit delay in property and real estate sub-sector companies listed on the Indonesia Stock Exchange. The population in this study was all property and real estate companies listed on the IDX in 2015-2019. Then sampling using the purposive sampling method and obtained 14 companies. The data was secondary data in the form of annual financial statements of companies listed on the IDX during the 2015-2019 period. This study utilized multiple regression analysis. The results show that partially the profitability variable has an effect on audit delay, while the solvency variable, firm size, and KAP size have no effect on audit delay. Simultaneously, the variables of profitability, solvency, firm size, and KAP size affect audit delay. This research is expected to be useful for the property and real estate sectors.
Pengaruh Financial Leverage, Kebijakan Dividen, Profitabilitas, Ukuran Perusahaan Dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015-2019 M. Oksa Ariandi; Leriza Desitama Anggraini; Reny Aziatul Pebriani
Journal of Accounting and Taxation Vol. 2 No. 2 (2022): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v2i2.1709

Abstract

This study aims to examine and determine the effect of financial leverage, dividend policy, profitability, firm size, and liquidity on firm value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. The population in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique utilized the purposive sampling method and obtained 7 companies. This study utilized multiple regression analysis. The results show that partially financial leverage and profitability variables have an effect on firm value, meanwhile dividend policy, firm size and liquidity variables don’t have effect on firm value. Simultaneously the variables of financial leverage, dividend policy, profitability, firm size and liquidity have an effect on firm value. This research is expected to provide benefits for the pharmaceutical sub-sector.
Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 Septi Oktarina; Leriza Desitama Anggraini; Rafika Sari
Journal of Accounting and Taxation Vol. 2 No. 2 (2022): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v2i2.1711

Abstract

The objective of this research is to observe the significant effect of cash turnover, accounts receivable turnover and inventory turnover on profitability. This research was conducted at mining companies on the Indonesia Stock Exchange on the year of 2017 until 2019 which amounted to 14 companies as samples that fit the criteria. The sampling technique used was purposive sampling technique. Data were obtained by literature study and documentation. The data analysis method used was multiple linear regression analysis. The results of the research on the T test shows that cash turnover has no effect on the profitability (ROA) of mining companies listed on the IDX for the 2017-2019 period. Accounts receivable turnover has a negative and significant effect on the profitability (ROA). Inventory turnover has a positive and significant impact on the profitability (ROA). Overall, the results of the research on the F test show that cash turnover, accounts receivable turnover and inventory turnover have a simultaneous effect on profitability.
Fraud Detection: Application of COSO on Auditing Accounting Information Systems in Plantation Companies: Pendeteksian Fraud: Penerapan COSO pada Audit Sistem Informasi Akuntansi Pada Perusahaan Perkebunan Anggraini, Leriza Desitama; Faradillah
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1607

Abstract

The research was conducted with the aim of developing internal controls in the accounting cycle, especially in accounting information systems based on the COSO Integrated Framework 2013. Internal control is very important for every company because it relates to the number of assets managed by the company. This research was conducted with a descriptive approach and method. The design of this research is a case study. Data collection techniques were carried out by interview and document inspection methods. After that, data collection is carried out as a source of information for internal control and obtaining. The results of this study indicate that the internal control of the accounting information system at PT XYZ is less effective so that the potential for vulnerability is still large. The accounting information system used today is still limited to data entry. Not yet have an integrated system that can support the company's business processes. This can open up opportunities for fraud to occur. In order to prevent or minimize the risk of the need for adequate control in the work unit, especially the accounting reporting unit through the accounting information system
Pengaruh Penerapan Layanan Samsat Drive Thru Dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Palembang Kinanti, Asih; Anggraini, Leriza Desitama; Meiriasari, Vhika
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5228

Abstract

The manner in which taxpayers complete their tax obligations is known as compliance with the laws and regulations governing taxation. The potential to impact taxpayer compliance exists for both external and internal factors. Motivation from within that is connected to an individual's special qualities is known as internal motivation, and it is what drives someone to pay their taxes. All the same, it is an external factor, originating from the outside; examples of external factors are the surrounding environment and unsupportive conditions. This study looks at the impact of mobile and drive-through SAMSAT services on taxpayer compliance with motor vehicles. Palembang City motorists who file taxes were given access to a Google Form survey. The purpose of the survey was to randomly select one hundred respondents. It is possible to analyze data using quantitative approaches. The impact of drive-through SAMSAT on motor vehicle tax compliance in Palembang City is nil (prob 0.334 > alpha = 0.05), but mobile SAMSAT has a considerable impact (prob 0.021 < alpha = 0.05). These were the outcomes of the analysis. When SAMSAT travel and drive-through are coupled, there is also a significant impact on motor vehicle tax compliance in Palembang City (prob = 0.000 < alpha = 0.05). Keywords: SAMSAT Drive Thru, SAMSAT Keliling, Taxpayer Compliance.
RE-BRANDING UMKM KERUPUK KEMPLANG LEMBAK SEBAGAI UPAYA PENINGKATAN PENDAPATAN DI DESA LEMBAK Oktavia, Putri Aisa; Salsabila, Meisha; Putri, Raisa Ananda; Maulana, Asri; Purnamasari, Endah Dewi; Anggraini, Leriza Desitama; Wulandari, Try
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22731

Abstract

Kerupuk Kemplang merupakan produk UMKM yang di hasilkan oleh warga Desa Lembak Potensi penghasilan warga Desa Lembak mayoritas dari penjualan kerupuk kemplang . Kemasan dan logo usaha merupakan satu hal yang penting dalam usaha , masyarakat desa Lembak masih belum memiliki pengetahuan yang lebih mengenai pentingnya branding dalam suatu produk . Pemberian label atau logo dan kemasan yang kurang menarik dapat menurunkan minat pembeli yang akan berdampak pada proses penjualan . Tujuan kegiatan ini adalah untuk melakukan Re- Branding memperbaiki dan memperbaharui label atau logo dan kemasan pada produk kerupuk kemplang . Kegiatan ini mendapatkan respon yang positif dan antusias warga desa Lembak terutama untuk pemilik usaha UMKM kerupuk kemplang . Hasil dari kegiatan ini adalah masyarakat desa Lembak jadi lebih memahami mengenai pentingnya branding yang baik untuk suatu usaha, dan memiliki tampilan kemasan dan logo atau label yang lebih menarik sehingga diharapkan mampu untuk meningkatkan minat beli konsumen.
Co-Authors Alfian, Nesya Putri Alie, Muhammad Fadhiel Andani, Herlin Andina Yulianti Andini Utari Putri Andini Utari Putri Angelista, Fifie Dea Anggun Widiya Anjani, Adinda Ayu Annisya, Dhea Argeto, Valentino Asmawati Asharie Delia Amanda Putri Desi Rovita Desti Rahma Sari Dewi Purnamasari, Endah Dzaironi, Muhammad Endah Dewi Purnamasari Ensiwi Munarsih, Ensiwi Fahlevie, Recja Faradillah Faradillah , Faradillah Faradillah Faradillah Faradillah, Faradillah Febri Denny Irawan Ghina, Aliah Gumano, Hendry Natanael Harsi Romli Hendarmin, Rum Imelda Saluza, Imelda Ira Syafira Jinal Jinal Kemala Ratu, Mutiara Kgs. M. Nurkholis Kinanti, Asih Krisna Trizelika Wahyuni Kurniawan, Refi Lastri Widya Astuti Lazuarni, Shafiera Lidia Heni Sulistiani Lidiya Paramita Lili Syafitri Lili Syafitri, Lili Lily Syafitri M. Oksa Ariandi Mareta, Cindy Putri Marizka, Hany Maulana, Asri Meiriasari, Vhika Melinda Melinda Melinda Meyvira Permata Muhammad Fadhiel Alie Muhammad Hamdan Sayadi Mutiara Kemala Ratu Nesya Putri Alfian Oktavia, Putri Aisa Pamukti, Hakiki Pebriani, Reny Aziatul Prameswari, Femy Adelia Purnamasari, SE, MM, Endah Dewi Puteri, Adinda Mutiara Putri Ayu Lestari Putri Puji Lestari Putri, Andini Utari Putri, Raisa Ananda Putri, Shinta Diana R M Rum Hendarmin Rafika Sari Rafika Sari Reny Aziatul Pebriani rezaziu, M. Reza Eka Putra Rianita Rima Melati Rizkiani, Nanda RM. Rum Hendarmin Rossi, Lola Valentina Roswaty Roswaty Salsabila, Meisha Saputri, Selfi Sari, Lilis Permata Sartika, Dewi Septi Oktarina Shabita, Amillya Sheirina, Annisa Ervinadya Sinta Habibah Sutikno, Hary Syabitha, Fidya Nur Tamiah, Aisyah Try Wulandari Try Wulandary Vhika Meiriasari Vhika Meiriasari Vitri Andriani Wahyuni, Ningsih Widiastuti, Risma Winne Rosalina Wulandari, Try Yogi Darma Saputra Yohana Gresia