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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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Pendampingan pembukuan akuntansi sederhana dalam upaya meningkatkan literasi keuangan pada pelaku UMKM di Kota Palembang Anggraini, Leriza Desitama; Wulandari, Try; Lazuarni, Shafiera; Puteri, Adinda Mutiara; Dzaironi, Muhammad
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.v8i4.27155

Abstract

Abstrak Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, namun masih menghadapi tantangan dalam hal literasi keuangan dan kemampuan pembukuan akuntansi. Artikel ini membahas kegiatan Pengabdian kepada Masyarakat (PkM) yang bertujuan meningkatkan literasi keuangan dan kemampuan pembukuan akuntansi sederhana bagi pelaku UMKM di Kota Palembang. Kegiatan ini diikuti oleh 30 pelaku UMKM binaan Rumah BUMN Sumsel dan dilaksanakan pada 5 Juli 2024. Metode yang digunakan meliputi ceramah, diskusi, dan pendampingan praktik pembukuan akuntansi secara sederhana. Evaluasi dilakukan melalui perbandingan hasil pra-test dan post-test. Hasil menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai literasi keuangan sebesar 80%, pengetahuan akuntansi juga menunjukkan peningkatan sebesar 70% peningkatan, dan laporan keuangan meningkat sebesar 75%. Kegiatan ini berhasil meningkatkan pemahaman dan keterampilan pelaku UMKM dalam mengelola keuangan usahanya. Selanjutnya agar kegiatan serupa dilakukan secara berkelanjutan untuk memastikan keterampilan dan pengetahuan pelaku UMKM terus berkembang di era digital, sehingga dapat mendukung pertumbuhan dan pengembangan UMKM di Kota Palembang. Kata Kunci: UMKM; literasi keuangan; pembukuan akuntansi Abstract Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia's economy, yet they still face challenges in financial literacy and accounting bookkeeping skills. This article discusses a Community Service (PkM) activity aimed at improving financial literacy and basic accounting bookkeeping skills for MSME entrepreneurs in Palembang City. The activity was attended by 30 MSME entrepreneurs under the guidance of Rumah BUMN Sumsel and took place on July 5, 2024. The methods used included lectures, discussions, and hands-on practice in basic accounting bookkeeping. Evaluation was conducted by comparing pre-test and post-test results. The results showed a significant increase in participants' understanding of financial literacy by 80%, accounting knowledge by 70%, and financial reporting by 75%. This activity successfully enhanced MSME entrepreneurs' understanding and skills in managing their business finances. It is recommended that similar activities be conducted continuously to ensure MSME entrepreneurs' skills and knowledge continue to grow in the digital era, thereby supporting the growth and development of MSMEs in Palembang City. Keywords: MSMEs; financial literacy; financial reporting
Pengaruh Pengetahuan Dasar Akuntansi, Pengalaman Usaha, dan Modal Usaha Terhadap Keberhasilan Bisnis Startup Digital (Survey Startup di Palembang) Delia Amanda Putri; Leriza Desitama Anggraini; Reny Aziatul Pebriani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3105

Abstract

The research is aimed at testing and analyzing the impact of basic knowledge of accounting, business experience, and enterprise capital on the success of a digital startup business. The study used a quantitative method with a sampel of as many as 50 employees. The data is obtained by using a questionnaire fist, after which validity and realisticity tests are carried out. Data analysis using SPSS (Statistical Product and Service Solutions) involves first performing normality tests and linearity tests, then performing hypothetical testing. The results of the test study showed that the basic knowledge of accounting obtained a thitung value of 6.008 > 2.013 and sig 0.00 < 0.05, which partially positively affected the success of the startup business; the business experience variabel gained thitung values of 8.582 > 2.013 and sig 0.00 < 0.05 that partially affected the startup business success; and the enterprise capital variables gained a thitung value of 5.164 > 2.013 and sig 0.00 < 0.05, which partly positively influenced the successful startup business. As well, the results of the F test showed that simultaneously, basic knowledge of accounting, business experience, and business capital have a positive and significant impact on the success of the startup business (sig. 0.00 < 0.05). This research can provide input that is useful for a company or aagency in making decisions or building for its company so that there are no mistakes in taking decisions.
Pengaruh PPN dan PPnBM Terhadap Daya Beli Konsumen Barang Elektronik Pada Electronik Pro Transmart PCC Vitri Andriani; Leriza Desitama Anggraini; Vhika Meiriasari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3529

Abstract

Penelitian ini bertujuan menyelidiki pengaruh Pajak Pertambahan Nilai (PPN) serta pajak Penjualan atas Barang Mewah (PPnBM) kepada Daya Beli Konsumen. Populasi yang diteliti pada penelitian ini ialah konsumen produk elektronik yang berlokasi diElectro Pro Transmart PCC Palembang. Penelitian ini dengan metode rumus slovin untuk menentukan ukuran sampel. Jenis penelitian ini dikenal sebagai studi kuantitatif. Teknik analisis data yang dipakai pada penelitian ini menggunakan kualitas data, asumsi konvensional, dan hipotesis. Temuan penelitian memperlihatkan ada pengaruh positif signifikan dari variabel Pajak Pertambahan Nilai kepada variabel Daya Beli Konsumen, dan juga ada pengaruh positif signifikan dari Pajak Penjualan atas Barang Mewah dan keduanya berpengaruh simultan kepada Daya Beli Konsumen. Artinya kemampuan variabel independen untuk menjelaskan variabel dependen hanya 64,9% sedangkan sisanya 35,1% dijelaskan variabel lain yang tidak termasuk dalam regresi ini.
Pengaruh Kualitas Audit, Ukuran Perusahaan dan Risiko Perusahaan Terhadap Opini Audit di PT Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2020-2022 Lidia Heni Sulistiani; Lili Syafitri; Leriza Desitama Anggraini
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5360

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi opini audit pada PT Perbankan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Terdapat empat hipotesis utama yang diuji dalam penelitian ini. Pertama, kualitas audit berpengaruh secara signifikan terhadap opini audit. Kedua, ukuran perusahaan berpengaruh secara signifikan terhadap opini audit. Ketiga, risiko perusahaan berpengaruh secara signifikan terhadap opini audit. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan tahunan PT Perbankan yang terdaftar di Bursa Efek Indonesia selama periode penelitian. Metode analisis yang digunakan regresi berganda untuk menguji pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa kualitas audit, ukuran perusahaan, dan risiko perusahaan memiliki pengaruh yang signifikan terhadap opini audit baik secara parsial maupun simultan. Temuan ini memberikan implikasi penting bagi manajemen perusahaan, auditor, dan regulator dalam rangka meningkatkan kualitas laporan keuangan dan tata kelola perusahaan.
Pengaruh Green Accounting dan Corporate Social Responsibility Terhadap Profitabilitas Sub Sektor Logam Periode 2020-2023 pada Bursa Efek Indonesia Andina Yulianti; Leriza Desitama Anggraini; RM. Rum Hendarmin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5656

Abstract

This research aims to examine the influence of Green Accounting and Corporate Social Responsibility (CSR) on profitability in the metals sub-sector for the 2020-2023 period on the Indonesia Stock Exchange. The secondary data used comes from the annual financial reports of companies listed on the Indonesia Stock Exchange. The analytical method used is regression to test the relationship between Green Accounting, CSR and company profitability. The results of the analysis show that Green Accounting has a significant positive influence on the profitability of metal companies with a t value of 5.324 and a significance level (sig) of 0.000 < 0.05. This shows that the implementation of Green Accounting contributes positively to the company's financial performance. Apart from that, Corporate Social Responsibility also has a significant influence on profitability with a t value of 3.542 and a significance level (sig) of 0.000 < 0.05, confirming that effective CSR practices also have a positive impact on the profitability of metal companies. In conclusion, both Green Accounting and CSR has an important role in increasing company profitability in the metal sub-sector in Indonesia. The implications of this research underscore the importance of integrating sustainable practices in a company's business strategy to achieve long-term financial goals and meet stakeholder expectations regarding social and environmental aspects.
Pengaruh Fraud dan Brand Awarness Terhadap Repurchase Intention di E-Commerce Shopee (Survei Pada Mahasiswa UIGM) Rima Melati; Leriza Desitama Anggraini; Kgs. M. Nurkholis
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6238

Abstract

Penelitian ini merupakan penelitian kuantitatif yang dilakukan di Universitas Indo Global Mandiri. Penelitian ini bertujuan untuk menganalisis pengaruh fraud dan brand awarness terhadap repurchase intention pada mahasiswa UIGM. Pengumpulan data primer dilakukan dengan melakukan survey langsung kepada mahasiswa UIGM. Tujuan penelitian lapangan ini adalah untuk memperoleh data akurat dengan melibatkan 100 responden. Penelitian ini mengolah data dengan bantuan SPSS 23. Hasil path analysis menunjukkan bahwa: (a) Fraud berpengaruh negative dan signifikan terhadap Repurchase Intention. (b) Brand Awarness berpengaruh positif dan signifikan terhadap Repurchase Intention. (c) Fraud dan Brand Awarness dapat menjelaskan Repurchase Intention sebesar 87,2%. Sementara sisanya dipengaruhi oleh faktor lain yang tidak diteliti pada penelitian ini. Kemudian P value memiliki nilai 0,049 yang artinya lebih kecil dari 0,05, sehingga terdapat pengaruh yang positif dan signifikan antara Fraud dan Brand Awarness terhadap Repurchase Intention.
OPTIMIZING AUDIT QUALITY THROUGH THE ROLE OF E-AUDIT, AUDIT FEES, AND TIME BUDGET PRESSURE IN PUBLIC ACCOUNTING FIRMS Syabitha, Fidya Nur; Anggraini, Leriza Desitama; Hendarmin, Rum
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13039

Abstract

The advancement of technology in the auditing field has driven Public Accounting Firms (KAP) to adopt e-audit to enhance efficiency and accuracy in the audit process. Additionally, audit fees and time budget pressure are considered factors that may influence audit quality. However, the extent to which these factors impact audit quality remains a topic of debate. Therefore, this study aims to analyze the effect of e-audit, audit fees, and time budget pressure on audit quality in Public Accounting Firms. This study employs a quantitative method with data collected through questionnaires distributed to auditors in various Public Accounting Firms. The sample was selected using purposive sampling from 100 respondents, with criteria set by the author based on audit practice. The data was analyzed using Structural Equation Modeling (SEM) with SmartPLS version 4 to comprehensively examine the relationships between variables. The findings indicate that e-audit and time budget pressure have a positive and significant impact on audit quality, while audit fees do not have a significant effect. These results suggest that implementing audit technology enhances auditors' effectiveness, while well-managed time pressure improves productivity without compromising audit quality. Based on these findings, Public Accounting Firms are advised to optimize the use of e-audit and implement better time management strategies to maintain audit quality in dynamic work conditions
TINGKAT PENDAPATAN UMKM KOTA PALEMBANG (SURVEY UMKM YANG MELAKUKAN PENJUALAN ONLINE MELALUI SHOPEELIVE) Andani, Herlin; Anggraini, Leriza Desitama; Sari, Rafika
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.911

Abstract

This research is a quantitative study aimed at assessing the impact of online sales through the Shopeelive platform on the level of Micro, Small, and Medium Enterprises (MSMEs) in the city of Palembang. The data used in this study consisted of primary data obtained through the use of questionnaires and secondary data sourced from the Cooperative and SME Office of Palembang City. The method applied in this research is simple linear regression analysis. The findings of this research indicate that the Shopeelive variable has a positive influence on the income level of MSMEs in Palembang City.
PELATIHAN PENGGUNAAN PLATFORM DIGITAL SEBAGAI MEDIA PEMASARAN PADA UMKM KERUPUK KEMPLANG DESA LEMBAK Faradillah, Faradillah; Anggraini, Leriza Desitama; Purnamasari, Endah Dewi; Alie, Muhammad Fadhiel
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2504

Abstract

Kegiatan pelatihan dan pendampingan penggunaan platform digital dilakukan sebagai bentuk pengabdian dosen Universitas Indo global Mandiri kepada masyarakat Kabupaten Muara Enim untuk membantu UMKM Kerupuk Kemplang Desa Lembak dalam mengembangkan jaringan, memperluas pemasaran, meningkatkan pengetahuan dan keterampilan melalui pembuatan akun media penjualan marketplace. Adanya perbedaan usia, latar belakang Pendidikan, hingga minimnya figure ahli menjadi kendala dalam penggunaan teknologi di Desa Lembak. Melalui kegiatan ini dilakukan pemaparan materi terkait perkembangan dunia perdagangan saat ini, penerapan e-Commerce yang semakin meningkat terutama sejak Pandemi Covid 19 melanda seluruh dunia, pelatihan penggunaan platform digital berupa pembuatan akun Shopee dan Tokopedia hingga pendampingan penggunaan akun tersebut sebagai penjual, mulai dari proses sign in hingga proses retur barang. Berdasarkan hasil evaluasi yang dilakukan melalui penyebaran kuesioner diperoleh respon positif dari kegiatan ini sehingga diharapkan kegiatan serupa dapat dilakukan secara berkala
Agresivitas Pajak di Pertambangan Batu Bara: Peran Capital Intensity dan Inventory Intensity di BEI Fahlevie, Recja; Anggraini, Leriza Desitama; Meiriasari, Vhika
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 1 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i1.202507

Abstract

Low tax compliance among companies remains a critical issue, encouraging the emergence of tax aggressiveness practices, particularly in the coal mining sector which is considered high-risk in terms of tax management. Previous studies have shown mixed results regarding the factors that affect the tax aggressiveness, such as capital intensity and inventory intensity, indicating a research gap. This study aims to examine the effect of capital intensity, inventory intensity, audit committee, and firm size towards tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. This study uses a quantitative method with purposive sampling of 10 companies, resulting in 19 data samples. Data were analyzed using panel data regression with the help of EViews 13 software. The result shows that capital intensity and inventory intensity have a significant effect towards tax aggressiveness, while the audit committee and firm size do not. This finding implies that companies and regulators should pay greater attention to asset management and inventory planning in designing effective tax strategies. Moreover, this study can serve as a reference for future study to explore other variables that may affect tax aggressiveness behavior more comprehensively.
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