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All Journal Krisna: Kumpulan Riset Akuntansi GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Empowerment: Jurnal Pengabdian Masyarakat NEAR: Jurnal Pengabdian kepada Masyarakat Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Auditing and Accounting Global Economics: International Journal of Economic, Social and Development Sciences
Agnes Susana Merry Purwanti
Sekolah Tinggi Ilmu Ekonomi Gentiaras
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ANALISIS PENGARUH MONEY LAUNDRY TERHADAP PROFIT MARGIN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2010-2014 Agnes Susana Merry Purwati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 1 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

During the development of the world economy with a wide range of advanced technologies,many cases of money laundry in Indonesia is quite a significant impact to the traffic balance ofpayments. Money Laundry will affect profit or profit is the ultimate goal to be achieved a company's mostimportant profit or maximum profit. By obtaining the maximum profit the company will achieve thetargets that have been targeted. This is the reason for doing research on the Indonesian StockExchange (BEI) branch of Bandar Lampung.The purpose of this study was conducted to analyze the effect of money laundry to the profitmargin of the banking company. The analysis performed in this study is the analysis of quantitativedescriptions by analyzing the development of the level of assets, liabilities, revenues, and earnings, ratioanalysis ROA, ROE and NPM as well as analysis of the calculation of money landry with the formula setforth by the Financial Services Authority (FSA) which will in an analysis to see the effect of moneylaundry to the profit margin.
ANALISIS INTERNATIONAL FINANCIAL REPORTING STANDART (IFRS) PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Agnes Susana Merry Purwati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Accounting information is basically help ful to take adecision-making within the company.one of theforms ofaccounting informationis the financial statement. Therefore, accounting informationmust bequalified. This study aimstoanalyze the differences inthe quality of accounting informationbetween before and after the adoption of International Financial Reporting Standards (IFRS) into theIa Sonautomotive companies listed in Indonesia Stock Exchange.The results showed thatearnings management decreasedantatra before and after theadoption ofI FRS. But seen from the results ofpaired sample sttest wheresig (2 failed) for0.937>0.05, it can be concluded that Ho is accepted which means there is no difference in thequality of accounting information before and after the adoption ofI FRS
ANALISIS KINERJA KOPERASI KREDIT DI BANDAR LAMPUNG Agnes Susana Merry Purwati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 1 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Target of this research is to analyse channeling of credit to co-operation performance andanalyse credit risk to co-operation performance at Co-Operation Credit (KOPDIT) in BandarLampung. In executing this research of writer use descriptive method with approach of survey,(KOPDIT) in Bandar Lampung and credit risk have an effect on and negativity of signifikan to cooperation performance at Co-Operation Credit (KOPDIT)Its implication of influence of channeling of credit risk and credit to co-operation performanceis the importance of make-up of attention at member background/co-operation member candidate toconduct loaning and the importance of assessment of character/nature of from lender candidateconducted well and correctness.
ANALISIS RASIO KEUANGAN TERHADAP PEMBAGIAN SISA HASIL USAHA PADA KOPERASI KREDIT ANUGERAH BANDARJAYA LAMPUNG TENGAH Agnes Susana Merry Purwati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 2 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i2.167

Abstract

Financial ratio is to be an analytical tool that have an important influence the progress andsuccess of a company in managing its finances. For the case of the research, the Anugerah CreditUnion Bandarjaya is the object to be researched by the author. In this research, the authors tooks theresearch variable such us Liquidity, Solvability, and Rentability Ratio based on variable Remaining ofBusiness Results (SHU).The purpose of the research is to find out the influence of Liquidity Ratio, Solvability Ratio, andRentability Ratio to the result of Remaining of Business Results (SHU). The author hopes that in thenext period the Anugerah Credit Union Bandarjaya can improve its efficiency and effectiveness infinancial performance. This is based on the year of the research period, there is a decrease in theRemaining of Business Results (SHU).The results of the research shows that the Liquidity Ratio (Current Ratio) has influencedpositively and significantly on the Remaining of Business Results (SHU), the Solvability Ratio (Debt toEquity Ratio) has influenced positively and significantly on the Remaining of Business Results (SHU),the Rentability Ratio (Return On Equity) has influenced positively and significantly on the Remaining ofBusiness Results (SHU). Simultaneously (together), Current Ratio (CR), Debt to Equity Ratio (DER),and Return On Equity (ROE) has influenced positively and significantly on the Remaining of BusinessResults (SHU) in Anugerah Credit Union Bandarjaya.
PENDAMPINGAN DAN EDUKASI PENGGUNAAN E-FILING PADA SD XAVERIUS 3 BANDAR LAMPUNG Agnes Susana Merry Purwati; Imelda Sinaga; Victoria Ari Palma Akadiati
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1: Juni 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i1.2840

Abstract

Pengabdian kepada masyarakat menjadi salah satu bagian dari Tri Dharma Perguruan Tinggi disamping dua bagian lainnya yaitu pendidikan dan pengajaran serta penelitian. Kegiatan pengabdian kepada masyarakat (PKM) dilaksanakan pada SD Xaverius 3 Bandar Lampung dengan tujuan pendampingan dan edukasi penggunaan e-filing pada tanggal 15 Maret 2021 dengan 63 orang peserta. Kegiatan PKM menggunakan metode: perencanaan, persiapan, pelaksanaan, evaluasi kegiatan. Perencanaan dilakukan dengan identifikasi masalah dan pengumpulan data, dokumentasi serta wawancara. Persiapan dilakukan dengan menghubungi dan berkoordinasi dengan Mitra untuk menentukan tempat dan tanggal pelaksanaan dan jumlah peserta. Pemateri mempersiapkan materi dan perlengkapan dalam praktek pengisian e-SPT. Peserta yang mengikuti kegiatan pengabdian kepada masyarakat adalah guru dan karyawan SD Xaverius 3 Bandar Lampung. Hasil capaian yang diperoleh adalah peserta mendapatkan manfaat dan semangat yang tinggi untuk dapat praktek langsung dalam pengisian e-filing dalam bentuk E-SPT. Peserta antusias dalam menyimak materi yang diberikan, praktek langsung dalam menggunakan aplikasi pengisian dan pelaporan pajak secara online
Pendampingan dan Edukasi Penyampaian SPT Tahunan Secara Elektronik pada SMP Xaverius 3 Bandar Lampung Victoria Ari Palma Akadiati; Agnes Susana Merry Purwati; Imelda Sinaga
Empowerment: Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2022): JULI 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v1i4.228

Abstract

Assistance and education in the electronic submission of Annual SPT is a Community Service (PKM) activity which is also the goal of community service activities. Based on the results of survey, interview, and analysis, it can be concluded and identified the experience problem by Partners from the STIE Gentiaras were : 1) the lack of understanding of the electronic submission of Annual SPT, 2) limited knowledge of how to resolve if there was a failure in submitting the Annual Tax Return electronically, 3) there were still participants in community service activities, namely Individual Taxpayers who have a TIN with an inactive EFIN. The method used in community service activities held on March 29, 2022, was carried out through several stages, namely 1) preparation stage,  2) the implementation stage,  3) monitoring stage  4) the evaluation stage. The results obtained in this community service activity are as many as 24 participants consisting of teachers and employees of SMP Xaverius 3 Bandar Lampung can know how to fill out and report the Annual Tax Return of Individual Taxpayers and can practice it directly electronically.
Penguatan Sumber Daya Manusia Melalui Pelatihan Keterampilan Pengisian SPT dalam Meningkatkan Kualitas Pelaku UMKM IWAPI Lampung Victoria Ari Palma Akadiati; Imelda Sinaga; Agnes Susana Merry Purwati; Lydia Sumiyati
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2021): NEAR
Publisher : Komunitas Dosen Indonesia

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Abstract

Sangat pentingnya peran perguruan tinggi dalam edukasi pajak maka dalam mengoptimalkan peran serta dalam pengabdian kepada masyarakat dibidang perpajakan penulis menyelenggarakan penyuluhan dan pelatihan kepada masyarakat berbasis UMKM dengan mengangkat tema kegiatan pelatihan dan pendampingan pengisian SPT Tahunan UMKM sebagai penguatan SDM dengan peserta adalah anggota DPD IWAPI Lampung. Pelaksanaan kegiatan melalui metode:1) Perencanaan dengan melakukan identifikasi masalah dan pengumpulan data melalui observasi, dokumentasi dan wawancara. 2) Persiapan dengan menghubungi Mitra dalam menentukan tempat dan tanggal pelaksanaan, jumlah peserta yang akan hadir, mempersiapkan materi dan formulir-formulir yang dapat diisi langsung oleh para peserta. 3) Pelaksanaan pemberian materi, latihan pengisian formulir dan tanya jawab. 4) Evaluasi dan kesimpulan atas kegiatan yang dilaksanakan. Hasil capaian Kegiatan Pengabdian Kepada Masyarakat yaitu anggota DPD IWAPI Lampung mendapatkan manfaat dan pencerahan dalam memiliki sikap semangat yang muncul kembali (optimis) untuk menggeluti kembali usaha yang ditekuni, dapat mempraktekkan secara langsung pengisian SPT Tahunan 1770 Wajib Pajak Orang Pribadi Penghasilan Bruto Tertentu (PP-23), mengetahui cara pengisian Formulir SPT Tahunan 1771 Wajib Pajak Orang Pribadi Penghasilan Bruto Tertentu (PP-23 Tahun 2018), peserta sangat antusias dalam memperhatikan, mempraktekkan dan berdiskusi cara mengakses dan menggunakan aplikasi pengisian dan pelaporan pajak secara online menggunakan E-Form
PENGARUH KECENDERUNGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MENGHADAPI DIGITALISASI UMKM DI BANDARLAMPUNG Imelda Sinaga; Agnes Susana Merry Purwanti; Lydia Sumiyati Sumiyati
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.191-201

Abstract

The government is targeting MSME actors to be digitally literate to simplify their business processes. But on the other hand, MSMEs have obstacles in the low quality of human resources, less than optimal support systems, namely the availability of infrastructure, incentives, access to information, and ineffective policies and regulations that still need to be addressed in the National RPJM. For this reason, the MSME business process must be addressed, one of which is the implementation of an SIA (Accounting Information System) to face digitalization. The purpose of this study is to analyze variables that tend to implement AIS so that internal parties and stakeholders can improve and improve Information Technology (IT) owned by MSMEs in Bandarlampung. The research method used is multiple linear regression using primary data on MSMEs in Bandarlampung. The results show that the influential variable is organization readiness. This means that MSMEs are willing and ready to implement AIS for the accounting information management process but have no effect on the relative advantage variable, complexity,compatibility, top management support, employee's IT competence, competitive pressure, government support, and internal control. This is because the MSMEs and stakeholders have not been adequate in implementing SIA. After all the IT used is not ready, investment and appropriate human resources are needed, still oriented to production, not market demand so that it becomes a challenge in the government's strategic plans in the future.
Analisis Tantangan Audit dan Antifraud Digital dalam Penerapan 16 Pilar Tata Kelola Bank di Indonesia Victoria Ari Palma Akadiati; Agnes Susana Merry Purwati
Indonesian Journal of Auditing and Accounting Vol 3 No 1 (2026): Januari 2026
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v3i1.151

Abstract

Penelitian ini bertujuan untuk menganalisis secara konseptual implementasi 16 pilar tata kelola perusahaan pada sector perbankan melalui pendekatan teknologi informasi, sistem pelaporan digital, dan strategi anfifraud berbasis data.  Dengan menggunakan metode kajian pustaka, penelitian mengidentifikasi kesenjangan signifikan dalam tingkat implementasi antara bank besar dan bank kecil. Hasil penelitian menunjukkan bahwa bank besar telah mengeimplementasikan beberapa pilar secara efektif yang meliputi peran direksi dan komisaris, manajemen risiko digital, kepatuhan regulasi, integritas pelaporan, serta perencanaan strategis yang didukungan infrastruktur dan kompetensi memadai. Pilar yang masih mengalami kendala meliputi pelaporan benturan kepentingan, audit internal dan eksternal berbasis teknologi, strategi antifraud digital, keuangan berkelanjutan, serta tata kelola pada Kelompok Usaha Bank (KUB). Temuan penelitian mempertegas bahwa keberhasilan implementasi keseluruhan pilar bergantung pada integrasi teknologi, penguatan tata kelola data, kesiapan sistem pelaporan digital, serta peningkatan kompetensi sumber daya manusia. Urgensi penelitian ini terletak pada kebutuhan mendesak untuk memahami kesiapan industri perbankan dalam mengoprasionalkan pilar-pilar tata kelola melalui pemanfaatan teknologi digital, terutama dalam menghadapi meningkatnya risiko siber, tuntutan pelaporan keberlanjutan, dan era pengawasan berbasis data. Penelitian ini merekomendasikan pengembangan indikator digital GCG dan penguatan infrastruktur data sebagai langkah strategis menuju tata kelola perbankan yang lebih transparan dan berkelanjutan.
Transformation of Digital Payment: Determinants of Customer E-Money Adoption and Implications for Digital Intention Behavior Satria Abadi; Merry Susanti; Miswan Gumanti; Kusnadi Kusnadi; Agnes Susana Merry Purwati
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.2921

Abstract

The rapid expansion of e‑money digital payments in Indonesia amid ongoing digital transformation raises questions about which factors drive adoption and shape users’ intentions to use digital payments. This study investigates the principal determinants of e‑money adoption and their influence on behavioral intentions among Generation Z. A random sample of Gen Z customers from several areas in Lampung Province completed a structured questionnaire. Data were analyzed using multiple linear regression to examine relationships among social influences, facilitating conditions, and attitude toward e‑money on digital payment behavior. The findings reveal that social influence, facilitating conditions, and attitude toward e‑money each have significant positive effects on e‑money usage behavior among Gen Z in Lampung. Further analysis shows that attitudes toward e‑money are significantly shaped by facilitating conditions and social influences. This study suggest that strengthening supportive infrastructure and leveraging social networks can enhance favorable attitudes and increase e‑money adoption among young consumers.In practical terms, this means fintech providers and policymakers should prioritize reliable transaction systems, better digital literacy support, and wider acceptance networks to encourage sustained use.repository.radenintan.
Co-Authors Imelda Sinaga, Imelda Kusnadi Kusnadi Merry Susanti Miswan Gumanti Satria Abadi Sumiyati, Lydia Vanessa Florencia Victoria Ari Palma Akadiati