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All Journal Jurnal Media Wahana Ekonomika I-Finance Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam International Journal of Artificial Intelligence Research QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK SEIKO : Journal of Management & Business Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Journal of Humanities and Social Studies MBIA Jurnal Proaksi Ilomata International Journal of Management Jurnal Akuntansi dan Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Ilomata International Journal of Management Quantitative Economics and Management Studies International Journal of Finance Research International Journal of Community Service & Engagement Forum Bisnis dan Kewirausahaan Jurnal Ekonomi Jurnal Pengabdian kepada Masyarakat Bina Darma Jurnal Ekonomika Dan Bisnis Jurnal Pengabdian Mandiri Jurnal Pengabdian Masyarakat Information Technology (JPM ITech) Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah Ilmu Terapan Universitas Jambi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Ardhi: Jurnal Pengabdian dalam Negri Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Bakti Setyadi
Univeritas Bina Darma
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Analisis Perubahan PPh 21 Pasca UU HPP dan PP 58/2023 untuk Wajib Pajak Pribadi Andjeliartini, Nur Indah; Setyadi, Bakti
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 8 No. 2 (2024): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v8i2.16591

Abstract

Peraturan Pemerintah Nomor 58 Tahun 2023 mengubah tarif efektif untuk penghitungan Pajak Penghasilan (PPh) Pasal 21 Wajib Pajak Orang Pribadi (WPOP) tahun 2024, khususnya dari Januari hingga November. Penelitian ini mengkaji perubahan tersebut dengan menggunakan metodologi deskriptif kualitatif. Data diperoleh melalui studi literatur dan observasi, dengan perhitungan gaji individu sebagai sumber utama. Hasil penelitian menunjukkan perbedaan dalam perhitungan PPh Pasal 21, di mana wajib pajak harus membayar sisa perhitungan yang disetahunkan dan kompensasi atas kelebihan pembayaran. Penelitian ini merekomendasikan agar pemerintah meningkatkan sosialisasi mengenai tarif TER untuk mengurangi kebingungan wajib pajak, memperbaiki sistem administrasi perpajakan untuk mendukung pelaporan yang akurat, dan meninjau kembali kategori Penghasilan Tidak Kena Pajak (PTKP) agar lebih relevan dengan kondisi sosial dan ekonomi saat ini. Penelitian lanjutan juga diperlukan untuk mengevaluasi dampak kebijakan ini terhadap kepatuhan wajib pajak dan penerimaan negara
The Effect of Profitability, Solvency and Market Ratio on Stock Returns (Empirical Study of Food and Beverage Sector Manufacturing Companies Listed on the IDX For the 2019-2023 Period) Sari, Puspita; Setyadi, Bakti
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1636

Abstract

One of the most often used financial market tools is stocks. One option available to the business when choosing how to raise money is to issue shares. Finding out how market ratios, profitability, and solvency affect stock returns is the aim of this study. This study employs a descriptive and quantitative research approach.The study's sample consists of 19 food and beverage manufacturing firms that were listed on the IDX between 2019 and 2023. The results of the study demonstrate that stock returns are influenced by market ratios, profitability, and solvency, and that these impacts happen concurrently.
The Effect of Transparency and Accountability on Local Government Performance With Government Agency Performance Accountability Evaluation as an Intervening Variable Desmalita, Winda; Setyadi, Bakti
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1646

Abstract

This study seeks to investigate the impact of transparency on the performance of local government within the context of accountability in the government agencies of Muara Enim Regency. It further explores the correlation between accountability and the quality of performance demonstrated by these local government agencies. Moreover, the research assesses the function of performance accountability evaluation as an intervening variable in the interplay between transparency, accountability, and performance. The primary data for this study was gathered through questionnaires distributed to State Civil Apparatus involved in the implementation of AKIP and the preparation of OPD performance accountability reports. The research focuses on 35 Regional Apparatus Organizations (OPD) in Muara Enim Regency, with a sample size of 300 respondents selected through purposive sampling methods. Path analysis using LISREL software was the data analysis technique applied. The findings reveal that both transparency and accountability have a significant effect on local government performance, as well as on the evaluation of government agency performance accountability. Furthermore, the evaluation of performance accountability within government agencies significantly influences local government performance, both directly and indirectly through the channels of transparency and accountability.
The Influence of Fundamental Factors on Stock Returns of Consumer Goods Second Liner Companies on the Indonesia Stock Exchange Putra, Bebinsa; Setyadi, Bakti
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5496

Abstract

This research aims to analyze the influence of fundamental factors such as Return on Equity, Earning per Share (EPS), Debt to Equity Ratio (DER), Net Profit Margin (NPM), Price to Book Value (PBV), Price to Earnings Ratio (PER) , and Dividend Yield, on stock returns of consumer goods second liner companies on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The method used is panel data with testing using a partial regression test (t test) via the EViews application. The research sample was selected using a purposive sampling technique, involving 25 second liner consumer goods companies that met certain criteria, such as 5-year audited reports, actively traded, and not suspended. The analysis results show that ROE and DER do not have a significant influence on second liner stock returns. Meanwhile, NPM and EPS have a positive and significant influence on second liner stock returns. Meanwhile PBV, PER do not have a significant influence on second liner stock returns and Dividend Yield has a negative and significant influence on second liner stock returns. The implication of these findings is to provide important insights for investors and management of second liner consumer goods companies on the IDX. Company management can focus on increasing NPM and EPS as an effort to increase stock returns. For investors, understanding the fundamental factors that influence stock returns can help in making better investment decisions.
Optimalisasi Sumber Daya Manusia dan Manajemen Waktu untuk Pemberdayaan E-Commerce di Desa Tanjung Laut Muhammad Taufik Hidayat; Fitriasuri Fitriasuri; Bakti Setyadi; Poppy Indriani
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 2 No. 3 (2025): Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v2i3.1800

Abstract

Tanjung Laut Village holds significant potential in the songket handicraft sector. However, local artisans face challenges in utilizing digital technology for marketing. This community engagement project aims to optimize human resources and time management to support the adoption of e-commerce among local MSMEs. The methods include time management training, e-commerce workshops, international HR management socialization, and Focus Group Discussions (FGDs). The results show an increased understanding of digital marketing strategies and production time planning. These trainings also encouraged collaboration and technology adoption, expected to enhance the village’s economic independence and competitiveness.
Pendampingan Pencatatan Laporan Keuangan menggunakan Aplikasi Accurate Online pada UMKM Martabak 3G Palembang Alima Tur Wasiah; Dewi Sartika; Ade Kemala Jaya; Bakti Setyadi
Jurnal Pengabdian Masyarakat Information Technology Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat Information Technology - Maret 2025
Publisher : Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/rrg8gf28

Abstract

Pencatatan laporan keuangan merupakan hal yang penting bagi pelaku usaha untuk mengetahui perkembangan usaha dan tata kelola keuangan sebagai kunci keberhasilan usaha termasuk UMKM. Namun, pencatatan laporan keuangan sering kali dianggap tidak terlalu penting oleh kebanyakan pelaku usaha UMKM. Oleh karena itu, diadakanlah kegiatan pengabdian berupa pendampingan pencatatan laporan keuangan pada UMKM berbasis aplikasi, yang dilatarbelakangi oleh keterbatasan pengetahuan, keterampilan, dan sumber daya yang dimiliki oleh pelaku usaha UMKM terkait pencatatan laporan keuangan. Metode yang digunakan dalam pengabdian ini yaitu metode Participatory Action Research (PAR) dimana pengabdi melakukan beberapa tahapan yaitu observasi atau mengamati langsung proses bisnis UMKM Martabak 3G, wawancara dengan pemilik UMKM untuk mengetahui proses pencatatan laporan keuangan, Pelatihan penggunaan aplikasi dan penjelasan rinci mengenai aplikasi, terakhir pendampingan untuk memantau kemajuan pemilik UMKM dalam penggunaan aplikasi dan pencatatan laporan keuangan. Hasil dari kegiatan ini yaitu mitra UMKM memiliki tata kelola keuangan lebih baik dengan adanya laporan keuangan terstruktur menggunakan aplikasi, transparansi keuangan yang meningkat, dan pengambilan keputusan yang lebih akurat.
Penerapan Metode Dmaic Untuk Meminimalisasi Ketidaksesuaian Stock Opname Antara Sistem Inventory Dengan Aktual Barang Di Perusahaan Retail Pada PT. Primafood International (Kios Unggas Cempaka) Maryana, Tinih; Setyadi, Bakti; Sartika, Dewi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2105

Abstract

To ensure stock availability, PT. Primafood Internasional conducts stock taking every month, this study focuses on the analysis of inventory data discrepancies by identifying the main causes of deviations or differences in stock taking between written and physical quantities. Stock taking is a crucial process in inventory management that aims to ensure inventory records are in accordance with physical stock. However, discrepancies often occur which can cause financial losses and operational disruptions. This study aims to reduce stock taking discrepancies by using the DMAIC (Define, Measure, Analyze, Improve, Control) method. The results of this study indicate that there are several factors that cause stock taking discrepancies, namely human factors, system factors and environmental factors. The factors are that there are differences in goods from distributors, goods that have gone out have not been inputted, errors in inputting the number of goods coming into the system, expired goods and damaged goods have not been recorded, and the input system often has errors.
Pendampingan Tata Kelola Keuangan pada UMKM Pempek Minah Tanggo Rajo Cindo berbasis Aplikasi Muhammad Alfarizi; Dewi Sartika; Ade Kemala Jaya; Bakti Setyadi
Jurnal Pengabdian Masyarakat Information Technology Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat Information Technology - Maret 2025
Publisher : Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/1b651n37

Abstract

Tujuan dari kegiatan pendampingan atau penyuluhan tata kelola keuangan yaitu memberikan pemahaman pada Usaha Mikro Kecil Menengah Pempek Minah Tanggo Rajo Cindo mengenai Aplikasi Akun.Biz dan Buku Warung yang tersedia di Google Play Store tentang membuat laporan keuangan berbasis Aplikasi. Di era digital teknologi yang berkembang, para pelaku Usaha Mikro Kecil Menengah diharapkan dapat beradaptasi dan memanfaatkan teknologi. Namun pada kenyataannya para pelaku Usaha Mikro Kecil Menengah merasa kesulitan dalam mengadopsi teknologi digital, sehingga masih menggunakan cara manual dan kurang efektif. Metode yang digunakan pendampingan langsung melalui pengenalan aplikasi, praktik langsung hingga berhasil di terapkan. Pendampingan ini berjalan lancar dapat memberikan pengetahuan serta melatih keterampilan pelaku usaha dalam menerapkan laporan keuangan berbasis aplikasi. Setelah kegiatan penyuluhan, pelaku usaha mampu menggunakan aplikasi Teman Bisnis dalam mencatat transaksi, membuat pencatatan keuangan, laporan keuangan, serta laporan laba rugi.
The Effect of Internal Marketing of Islamic Banks in Palembang City on The Quality of Customer Service With Job Satisfaction as a Mediator Setyadi, Bakti; Helmi, Sulaiman; Mohamad, Syed Ismail Syed
IKONOMIKA Vol 7, No 1 (2022)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v7i1.13703

Abstract

This study aims to see how the role of job satisfaction as a mediator on the influence of internal marketing on the quality of customer service at Islamic Banks in Palembang City. This study uses a quantitative approach to conduct a descriptive survey. A cross-sectional survey is used in this study. The research sample consisted of 135 respondents, 45 staff, and 90 customers from 9 Islamic Banks in Palembang City surveyed using a structured questionnaire. Data were analyzed using Partial Least Square Structural Equation Modeling (SEM-PLS). The study's findings indicate that internal marketing significantly impacts the quality of services provided to Islamic bank customers.Furthermore, job satisfaction appears to be an essential mediating role in improving the quality of service provided to customers of Islamic Bank. The study's uniqueness is that the developed model met the criteria for the suitability of various approaches, implying that using internal marketing to train employees can improve customer service quality. Islamic banks will be more widely accepted in the community if they use internal marketing strategies and job satisfaction as a mediator in improving service quality. 
Effectiveness and Efficiency of the State Revenue and Expenditure Budget Policy in South Sumatra: Islamic Perspective Study Setyadi, Bakti; Helmi, Sulaiman; Mohamad, Syed Ismail Syed
IKONOMIKA Vol 8, No 1 (2023)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v8i1.16465

Abstract

Effective and efficient management of state finances has an essential role in Islam. This exploratory, descriptive study aims to analyze the effectiveness and efficiency of state revenue and expenditure budget policies in South Sumatra from an Islamic perspective. This research was conducted at the South Sumatra Provincial Government, especially at the South Sumatra Provincial Archives Service. Data were obtained from interviews, observations, and secondary sources, such as regional financial reports and South Sumatra audit reports, published publicly. Analysis of data on the ratio of effectiveness and efficiency is calculated by comparing the realization of APBD revenues with revenue targets. The results of the study show that the implementation of state revenue and expenditure budget policies in South Sumatra has been effective and efficient. In addition, the realization of the budget is also the same between the expected targets and the results obtained in the implementation of the state revenue and expenditure budget policy in South Sumatra. The principles of Islamic economics in the context of state financial management are based on fairness, justice and social welfare, and emphasize the importance of ethical behavior and transparency in economic transactions. It is very important to ensure that the government's revenue and expenditure policies are in line with the general objective of increasing social welfare and ensuring economic equity. The findings of this study indicate that the Provincial Government of South Sumatra has effectively implemented revenue and expenditure policies that are in line with sharia economic principles.
Co-Authors Ade Kemala Jaya Ade Kemala Jaya, Ade Kemala Alima Tur Wasiah Andhini Larasati Lesmana Andjeliartini, Nur Indah apriati octorika apri Aryasari, Devita Azizah, Isna Khorul Citra Mayu Wulandari Desmalita, Winda Dewi Sartika Dewi Sartika DEWI SARTIKA Dewi Sartika Djuniar, Lis Doni Pramana Faridah, Elly Fitriasuri Fitriasuri Fitriasuri, Fitriasuri Fitriasuri, Fitriasuri Fitriyani, Rosha Hadiwibowo, Imam Hartantri, Rizki Imam Faisal Adi Negara Indah Purnama, Beauty Indra Satriawan Indriasari, Desi Karmila Utari Lena Mariska M. Titan Terzaghi Maryana, Tinih Merdianto, Efran Mohamad, Syed Ismail Syed Muh. Asriadi AM Muhammad Alfarizi Muhammad Taufik Hidayat Muji Gunarto Poppy Indriani Puspita Sari Putra, Bebinsa Ratri Septianasari Rifqy Adli Fadillah Rosha Fitriani Rosy Armaini Ryo Setyadi Sabeli Aliya Septiani Fransisca Siska Amalda Sulaiman Helmi Sulaiman Sulaiman Syed Ismail bin Syed Mohamad Syed Ismail Syed Mohamad Utari, Karmila Wedadjati, Ratna S. Yahya, Nurhidayah YAYAN SOFYAN