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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Auditing dan Investasi (JAADI) Journal of Management, Economic, and Accounting Jurnal Serambi Ekonomi dan Bisnis
Pandriadi Pandriadi
Fakultas Ekonomi Universitas IBA Palembang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Social Sciences Other

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ANALISIS DAYA SAING DOSEN DALAM MENGHADAPI ERA MASYARAKAT EKONOMI ASEAN (Studi Kasus Dosen Fakultas Ekonomi pada PTS di Kota Palembang) Pandriadi Pandriadi; Asma Mario
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7 No 1 (2019)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.338 KB) | DOI: 10.37676/ekombis.v7i1.698

Abstract

This research aims to analyze the competitiveness of lecturer facing AEC era, a case study in Economic Faculty at some universities in Palembang City. The competitiveness is measured by four indicators namely ability of English, ability to get research funding, ability to get funding for community service and ability to publish articles in journal. Respondent in this research are 100 lecturers who work in some private universities in palembang City. They filled a questionnaire which contents information about their compentencies in four indicators. Based on the analysis, this research concludes that the competitiveness of respondent majority are low, because from 100 respondent, 94 have low competitiveness, 4 have middle competitiveness and zero high competitiveness. The researcher recommend that for increasing competitiveness, the university should hold a sustainable English training for lecturers and also gives funding support to lecturer for doing researchs and community services programs.
PENGARUH PERSEPSI PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Amrina Rahmawati; Endang Kusdiah Ningsih; pandriadi pandriadi
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 2 No 1 (2022): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v2i1.493

Abstract

Pajak merupakan iuran wajib pajak yang sangat penting bagi seluruh rakyat yang harus dibayarkan kepada kas negara menurut ketentuan undang- undang yang berlaku sehingga dapat dipaksakan dan tanpa membiayai pengeluaran umum negara. Demikian, semua rakyat menurut undang-undang termasuk sebagai wajib wajib pajak harus membayar pajak sesuai dengan kewajibannya. Desain penelitian yang digunakan dalam penelitian ini adalah menggunakan metode penilitian kuantitatif yaitu keusioner yang diberikan berupa pertanyaan yang akan diberi nilai. Dan penelitian kuantitatif ini juga merupakan metode untuk menguji teori-teori tertentu dengan cara meneliti hubungan antar variabel ynag diukur berupa instrumen penelitian terdiri dari angka-angka dan kemudia dianalisis berdasarkan prosedur statistik. Hasil menganalisis data dapat dilakukan secara simultan persepsi wajib pajak dan sanksi pajak berpengaruh terhadap kepatuhan wajib pajak dengan nilai Fhitung sebesar 13,448 dan signifikan 0,000. Koefisien determinasi (R2) diperoleh sebesar 0,201 yang berarti variabel independen (X) mempengaruhi variabel dependen sebesar 20,1%. Analisis Regresi Linier berganda pada variabel persepsi diperoleh sebesar 0,092 sedangkan variabel sanksi diperoleh sebesar 0,212
ANALISIS DAYA SAING MAHASISWA DALAM MEMASUKI PASAR TENAGA KERJA DI ERA INDUSTRI 4.0 (STUDI KASUS PADA MAHASISWA FAKULTAS EKONOMI DI KOTA PALEMBANG) Pandriadi Pandriadi; Ikraam Ikraam
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i2.600

Abstract

This research aims to analyze the competitiveness of students in entering labor market during industry 4.0 era. Competitiveness measured by some indicators, namely academic skill, English Skill, organization skill, entrepreneur skill and computer skill. This research is quantitative and data dissemination through questionnaire. The population in this research is students of Economic Faculty in Palembang City with the number of sample reaches 281 respondent by using purposive sampling. The data have been collected analyzed by using SPSS version 26. The results of this research show that most competitiveness of students by using all indicators are low competitiveness, except academic skill.Furthermore, this research also shows that there is competitiveness difference between students who come from state university and students who come from private university where the students from state university tend to have higher competitiveness than student from private university. Key words: Competitiveness, Students, Industry 4.0
PENGARUH KUALITAS AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERERHADAP MANAJAMEN LABA Della ayu Febriani; Pandriadi Pandriadi; Saskia Jamilah Khairany
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 3 No 1 (2023): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v3i1.503

Abstract

Penelitian ini bermaksud untuk mengetahui serta menguji secara empiris pengaruh kualitas audit dan kepemilikan institusional terhadap manajemen laba. Jenis penelitian yang dignakan adalah kuantitatif dengan menggunakan data sekunder berupa data dari laporan keuangan perushaan manufaktur yang terdaftar di website OJK pada tahun 2017 sampai tahun 2019. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan sampel sebanyak 30 perusahaan manufaktur di Indonesia dengan 3 tahun periode penelitian. Penelitian ini menggunakan alat uji regresi data panel.Dalam penelitian ini manajemen laba diukur menggunakan discretionary accruals. Dengan hasil yang menunjukkan bahwa presentase pengaruh kualitas audit dan kepemilkan institusional terhadap manajemen laba sebesar 25.1%. Hasil uji t menunjukkan bahwa variable kualitas audit tidak berpengaruh terhadap manajemen laba dan kepemilikan institusional tidak berpengaruh terhadap manajemen laba.
Analisis Komparatif Tingkat Literasi Mahasiswa atas Program Penjaminan Simpanan oleh Lembaga Penjamin Simpanan (LPS) Pandriadi, Pandriadi; Harahap, Lily Rahmawati; Ningsih, Endang Kusdiah
Jurnal Serambi Ekonomi dan Bisnis Vol 7, No 1 (2024): September 2023 -February 2024
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v7i1.7310

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat literasi mahasiswa atas program penjaminan simpanan oleh Lembaga Penjamin Simpanan (LPS) serta melakukan komparasi tingkat literasi mahasiswa berdasarkan kawasan, jenis perguruan tinggi, jenis program study dan jenis kelamin. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah mahasiswa yang tersebar di seluruh wilayah Indonesia dengan pengambilan sampel menggunakan teknik accidental random sampling. Beberapa temuan dalam penelitian ini yaitu, pertama, mayoritas tingkat literasi mahasiswa terhadap program penjaminan simpanan oleh LPS masih rendah. Kedua, terdapat perbedaan tingkat literasi mahasiswa berdasarkan kawasan dan jenis kelamin, sebaliknya tidak terdapat perbedaan literasi mahasiswa berdasarkan jenis perguruan tinggi dan jenis prodi. Rendahnya tingkat literasi akan berimplikasi pada perilaku keuangan mahasiswa terutama terkait dengan simpanan sehingga pihak terkait terutama LPS harus lebih banyak melakukan sosialisasi kepada mahasiswa terkait program penjaminan simpanan khususnya pada kelompok mahasiswa laki-laki dan mahaiswa di kawaan timur.
Factors That Influence The Interest Of Accounting Study Program Students In Choosing A Career As An Educator Accountant Profession For Students Of Private Universities In Palembang City Ferianti, Novi; Pandriadi, Pandriadi; Hadli, Hadli
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.726

Abstract

This study is a quantitative research. It aims to identify the factors that influence the interest of accounting students in choosing a career as an accounting educator among undergraduate accounting students at private universities in the city of Palembang. This research adopts motivation theory and expectancy theory. The method used in this study is quantitative. The type of data used is primary data, collected through questionnaires distributed to accounting students at private universities in Palembang who were actively enrolled in the 6th and 8th semesters during the 2021/2022 and 2022/2023 academic years. The population of this study consists of 1,102 students, and the sample was determined using the Isaac and Michael formula with a purposive sampling method. A total of 217 respondents were obtained, consisting of students from the Faculty of Economics and the Accounting Study Program at private universities in Palembang. This study uses statistical analysis tools. Based on the t-test results, the significance values are as follows: financial rewards (0.666 > 0.05), professional recognition (0.002 < 0.05), work environment (0.274 > 0.05), and job opportunities (0.000 < 0.05). The results indicate that financial rewards have no significant influence on the choice of a career as an accounting educator, while professional recognition has a significant influence. Similarly, the work environment does not significantly affect the choice of becoming an accounting educator, whereas job opportunities have a significant effect.
Factors Influencing The Intention To Implement Accounting Software In The Preparation Of Financial Statements At Umkm In The Sub-District Of Sukarami Palembang Addellia, Addellia; Vegirawati, Titin; Pandriadi, Pandriadi
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.750

Abstract

This study aims to analyze the factors that influence the intention of MSME actors in implementing accounting software for preparing financial reports. The factors analyzed are perceived usefulness, perceived ease of use, and trust. Accounting software includes Zahir, MS Excel, MokaPos, and others. helps MSMEs in recording and processing financial transactions and preparing financial reports practically, financial reports are important because they can be used as a basis for assessing business feasibility, this is one of the requirements for obtaining support for capital, and can develop business. This research uses a quantitative approach to analyze primary data obtained through distributing questionnaires to 323 MSME actors in Sukarami District, Palembang. Data analysis was conducted using Partial Least Square. The results showed that perceived ease of use and trust had a significant effect on the intention to implement accounting software, while perceived usefulness did not show a significant effect on the intention to implement accounting software in preparing financial statements.
TRANSFORMASI HIJAU: INOVASI PANGKALAN ELPIJI 3 KG MENJADI PUSAT ONE STOP SHOPPING SEMBAKO DI DESA SUNGSANG III Saladdin Wirawan Effendy; Pandriadi
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 21 No 1 (2025): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v21i1.1012

Abstract

Sungsang III Village, located in Banyuasin 2 Subdistrict, is a coastal area where most residents work as traditional fishermen. Due to its remote geography and limited access to essential goods and household energy, the local community struggles to meet daily needs efficiently. The existing 3-kg LPG distribution point has primarily served as a source of subsidized energy, despite its potential to be developed into an integrated one stop shopping unit for basic necessities. This study aims to identify the current operational conditions and formulate appropriate development strategies to transform the LPG depot into a community-based economic service hub. The research adopts a qualitative descriptive method using SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis, supported by in-depth interviews, direct observations, and document analysis. The findings reveal key strengths such as a strategic location, established customer trust, and legal operational status. However, challenges include limited business capital, narrow workspace, and traditional management practices. Opportunities from BUMDes support, fisher cooperatives, and pro-local government policies create a favorable environment for collaborative development. Recommended strategies include maximizing internal resources, accessing microfinancing schemes, and involving local residents actively in operations. This transformation is expected to not only improve access to daily necessities for coastal communities but also stimulate inclusive and sustainable rural economic growth.
PENGARUH KEBIJAKAN INSENTIF PAJAK PENGHASILAN, DIGITALISASI LAYANAN PERPAJAKAN DAN PEMAHAMAN PAJAK TERHADAP WAJIB PAJAK UMKM DI KOTA PALEMBANG Nurul Latifah; Pandriadi; Maya Dini
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 5 No 1 (2025): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v5i1.1056

Abstract

Penelitian ini dilakukan dengan pendekatan kuantitatif untuk mengkaji tingkat patuh wajib pajak pelaku UMKM yang berada di Kota Palembang. Fokus utama kajian ini adalah pada pengaruh dari kebijakan insentif pajak penghasilan, penerapan teknologi dalam layanan pajak, serta pemahaman wajib pajak terhadap ketentuan perpajakan. Data primer dikumpulkan melalui penyebaran kuesioner kepada para pengusaha UMKM yang terdaftar di Kecamatan Sematang Borang. Dari total populasi sebanyak 1.696 UMKM, ditentukan sampel sebanyak 257 responden menggunakan metode random sampling dan perhitungan dengan rumus Slovin. Analisis data dilakukan dengan menggunakan teknik regresi linier berganda melalui software SPSS versi 25. Berdasarkan hasil pengolahan data, variabel kebijakan insentif pajak penghasilan tidak menunjukkan pengaruh yang signifikan (nilai signifikansi 0,160 > 0,05). Sementara itu, digitalisasi layanan pajak (0,001 < 0,05) dan pemahaman perpajakan (0,000 < 0,05) menunjukkan pengaruh signifikan terhadap kepatuhan pajak pelaku UMKM. Dengan demikian, dapat disimpulkan bahwa hanya digitalisasi dan pemahaman pajak yang terbukti berdampak nyata terhadap tingkat patuh wajib pajak UMKM di wilayah tersebut
PENGARUH MEDIA SOSIAL TERHADAP BISNIS ONLINE Erista, Monica; Pandriadi, Pandriadi; Dini, Maya
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i1.535

Abstract

This research aims to determine the influence of social media on growth, marketing and customer interactions in online businesses. By using social media points, businesses can increase brand awareness and encourage wider customer conversations. Interactive functions such as Instagram, Facebook, and TikTok can also be used wisely to deliver product messages in a visual and inspiring manner and increase customer support who like to support business products. Social media has also faced important challenges since then, where content management is relevant and flexible and attention is paid to heritage by the public. Even though the potential for online business based on social media is enormous, it is actually important to develop the right strategy to maximize its benefits in increasing the business effectively. Kata kunci: social media, online business, digital marketing, interaction between customers, marketing strategy.
Co-Authors Addellia, Addellia Amah, Mas Amah, Mas Amrina Rahmawati Asma Mario Della ayu Febriani Dini, Maya Erista, Monica Ferianti, Novi Hadli, Hadli Harahap, Lily Rahmawati Ikraam Ikraam Khairany, Saskia Jamilah Maya Dini Ningsih, Endang Kusdiah Novianty, Dwi Eka nurul latifah Saladdin Wirawan Effendy Saskia Jamilah Khairany Utami, Oktarina Putri vegirawati, titin Wijaya, Andini Wijaya, Angka