Articles
<![CDATA[Effect of Use of Management Accounting Systems on Competitive Advantages: Business Unit Performance as a Mediator (Study of MSMEs in Palembang City) ]]>
<![CDATA[Delfi Panjaitan]]>;
<![CDATA[Desy Lesmana]]>;
<![CDATA[Mutiara Maimunah]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
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DOI: 10.33005/jasf.v1i01.22
<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) are business units managed by community groups and families. SMEs has a strategic role in Indonesia economic development because in addition to contributing to national economic growth it can also absorb large numbers of workers. However, micro, small and medium businesses have a low competitive advantage in the current era of globalization and technology. For this reason, MSMEs need resources that can be managed to win the business competition in Indonesia. One of the most important resources managed in winning the business competition is information resources. This study aims to prove the influence of the use of management accounting systems on competitive advantage, with business performance as a mediator. The data of this study were collected through a survey by distributing questionnaires. The sample in this study was the MSMEs scale company in the city of Palembang using the purposive sampling method. Data analysis technique uses path analysis test. Based on data and research results it can be concluded that Business Unit Performance mediates the relationship between Management Accounting Systems and Competitive Advantages.]]>
<![CDATA[Tax Compliance Ditinjau dari Theory of Planned Behavior (TPB): Studi Empiris Pada Wajip Pajak Orang Pribadi dan Badan yang Terdaftar Pada KPP di Kota Palembang ]]>
<![CDATA[Desy Lesmana]]>;
<![CDATA[Delfi Panjaitan]]>;
<![CDATA[Mutiara Maimunah]]>
<![CDATA[ InFestasi Vol 13, No 2 (2017): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v13i2.3514
<![CDATA[This study aims to analyze the factors that affect the tax compliance by using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers of individuals and entities registered at the KPP in the city of Palembang. The results showed that the variables that influence the intention to abide positively are the control behavioral variable and moral obligation, while the variable attitude and subjective norms do not affect it. Further testing indicates that the variable intention to abide affects compliance with taxpayers positively. This study aims to analyze the factors that affect the tax compliance by using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers of individuals and entities registered at the KPP in the city of Palembang. The results showed that the variables that influence the intention to abide positively are the control behavioral variable and moral obligation, while the variable attitude and subjective norms do not affect it. Further testing indicates that the variable intention to abide affects compliance with taxpayers positively.]]>
<![CDATA[Flypaper Effect pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah pada Kabupaten/Kota di Pulau Sumatera ]]>
<![CDATA[Mutiara Maimunah]]>;
<![CDATA[Rusdi Akbar]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.184
<![CDATA[The main objective of this research is to provide empirical proof of occurrence of flypaper effect in DAU and PAD on local expenditure in regencies/municipality in Sumatera. The other objective is to examine existence of different flypaper effect between low-PAD region and high-PAD region. Then, it examined whether or not flypaper still occurred in local expenditures in education, health and infrastructure field. Data was from local budget and revenue report. Result of analysis indicates that DAU and PAD separately influenced local expenditure. However, when tested at once, PAD indicated no significant result. It indicates that there have occurred flypaper effects. Flypaper effect is defined as local response (expenditure) that is greater than transfer (Oates, 1999). Result of test to examine whether or not flypaper effects that tend to increase amount of local expenditure is significant. That is, the condition tend to make local government just wait what DAU allocation they receive before determining their expenditure (Sukriy & Halim, 2004), so the next period expenditure tend to be greater. Flypaper effect is indifferent in regions whose PAD is low compared with region whose PAD is high. It means that the condition (flypaper effect) in low PAD regions is as strong as in high PAD regions. When testing local expenditure related to public, only expenditure in education field did not undergo flypaper effect, while in health and infrastructure expenditure the condition still occurred. The results still require confirmation through future researches.]]>
<![CDATA[PELATIHAN PENGELOLAAN KEUANGAN DESA ]]>
<![CDATA[Delfi Panjaitan]]>;
<![CDATA[Desy Lesmana]]>;
<![CDATA[Martha Rianty]]>;
<![CDATA[Mutiara Maimunah]]>;
<![CDATA[Weny Putri]]>
<![CDATA[ Jurnal Abdimas Musi Charitas Vol. 1 No. 1 (2017): Jurnal Abdimas Musi Charitas ]]>
Publisher : <![CDATA[Universitas katolik Musi Charitas ]]>
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<![CDATA[Training in the Service of Universitas Katolik Musi Charitas on Odd semester of 2016/2017 is the training that is based on Law No. 6 Year 20014 on the village. Act and these regulations then we specialize more on the Regulation of the Minister of the Interior of the Republic of Indonesia Number 114 of 2014 on Guidelines for Rural Development in the form of training preparation of the Medium Term Development Plan Rural (Rural Development Plan) and the Government Work Plan Village. Training is given in a simple, detailed, and requires reciprocal (feedback) and activeness of the participants. It is expected that they can immediately put into practice and benefit from this training.]]>
<![CDATA[Pengaruh Pelatihan Teknis Perpajakan, Akuntabilitas Terhadap Kinerja Pemeriksa Pajak Di KPP Kota Palembang ]]>
<![CDATA[Desy Lesmana]]>;
<![CDATA[Delfi Panjaitan]]>;
<![CDATA[Mutiara Maimunah]]>
<![CDATA[ Jurnal Media Akuntansi (Mediasi) Vol. 5 No. 1 (2022): Jurnal Media Akuntansi (MEDIASI), September 2022 ]]>
Publisher : <![CDATA[Universitas PGRI Palembang ]]>
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DOI: 10.31851/jmediasi.v5i1.9365
<![CDATA[ABSTRACT This study aims to determine the effect of tax technical training and accountability on the performance of tax auditors at Palembang. The population of this study were all ASN within the Directorate General of Taxes who served as auditors at the Regional Office of the DJP Sumsel Babel. The sample in this study were examiners at KPP in Palembang. Data were collected by distributing questionnaires. The research analysis method used is multiple linear regression. The results showed that taxation technical training had no effect on the tax auditors 'performance, while accountability affected the tax auditors' performance. Keywords: Tax Auditor Performance, Taxation Technical Training, Accountability. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan teknis perpajakan dan akuntabilitas terhadap kinerja pemeriksa pajak di KPP Kota Palembang. Populasi penelitian ini adalah seluruh ASN dilingkungan Direktorat Jenderal Pajak yang bertugas sebagai Pemeriksa pada Kanwil DJP Sumsel Babel. Sampel pada penelitian ini adalah pemeriksa di KPP di Kota Palembang. Data dikumpulkan dengan pembagian kuisoner. Metode analisis penelitian yang digunakan adalah regresi linier berganda.   Hasil penelitian menunjukkan bahwa pelatihan teknis perpajakan tidak berpengaruh terrhadap kinerja pemeriksa pajak, sementara akuntabilitas mempengaruhi kinerja pemeriksa pajak. Kata Kunci: Kinerja Pemeriksa Pajak, Pelatihan Teknis Perpajakan, Akuntabilitas.]]>
<![CDATA[Pengaruh Biaya Promosi Terhadap Kinerja Perusahaan Pada UMKM Di Palembang ]]>
<![CDATA[Delfi Panjaitan]]>;
<![CDATA[Desy Lesmana]]>;
<![CDATA[Mutiara Maimunah]]>
<![CDATA[ Jurnal Media Akuntansi (Mediasi) Vol. 5 No. 2 (2023): Jurnal Media Akuntansi (MEDIASI), Maret 2023 ]]>
Publisher : <![CDATA[Universitas PGRI Palembang ]]>
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DOI: 10.31851/jmediasi.v5i2.11346
<![CDATA[ABSTRACT This study aims to determine the effect of promotion costs on company performance at MSMEs in Palembang City. The population of this research is all owners/managers of MSMEs in Palembang City. The sample in this study is the owner/manager of the food and/or beverage sector in the city of Palembang. The sample is set at 100 respondents. Data was collected by distributing questionnaires. The research analysis method used is simple linear regression. The results of the study indicate that promotion costs affect the company's performance on MSMEs in Palembang City. Keywords: promotion costs, company performance, sales volume. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh biaya promosi terhadap kinerja perusahaan pada UMKM di Kota Palembang. Populasi penelitian ini adalah seluruh pemilik/pengelola UMKM di Kota Palembang. Sampel pada penelitian ini pemilik/pengelola UMKM sektor makanan dan atau minuman di Kota Palembang. Sampel ditetapkan sebanyak 100 responden. Data dikumpulkan dengan pembagian kuisoner. Metode analisis penelitian yang digunakan adalah regresi linier sederhana. Hasil penelitian menunjukkan bahwa biaya promosi mempengaruhi kinerja perusahaan pada UMKM di Kota Palembang. Kata Kunci : biaya promosi, kinerja perusahaan, volume penjualan.]]>
<![CDATA[Pengaruh Kepuasan Kerja dan Perencanaan Pemeriksaan Pajak Terhadap Kinerja Pemeriksa Pajak di KPP Kota Palembang ]]>
<![CDATA[Delfi Panjaitan]]>;
<![CDATA[Desy Lesmana]]>;
<![CDATA[Mutiara Maimunah]]>
<![CDATA[ MBIA Vol 19 No 2 (2020): MBIA ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v19i2.890
<![CDATA[This study aims to determine the effect of job satisfaction and tax audit planning on the performance of tax auditors in Palembang. The population of this study was all ASNs within the Directorate General of Taxation who served as Examiners in the Regional Office of the Directorate General of Taxes of North Sumatra. The sample in this study was the examiner at the KPP in the city of Palembang. Data is collected by distributing questionnaires. The research analysis method used is multiple linear regression. The results showed that job satisfaction has a positive effect on the performance of tax auditors, while tax audit planning does not affect the performance of tax auditors. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kepuasan kerja dan perencanaan pemeriksaan pajak terhadap kinerja pemeriksa pajak di KPP Kota Palembang. Populasi penelitian ini adalah seluruh ASN dilingkungan Direktorat Jenderal Pajak yang bertugas sebagai Pemeriksa pada Kanwil DJP Sumsel Babel. Sampel pada penelitian ini adalah pemeriksa di KPP di Kota Palembang. Data dikumpulkan dengan pembagian kuisoner. Metode analisis penelitian yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa kepuasan kerja berpengaruh positip terrhadap kinerja pemeriksa pajak, sementara perencanaan pemeriksaan pajak tidak mempengaruhi kinerja pemeriksa pajak. Kata Kunci: Pemeriksa Pajak, Kepuasan Kerja, Perencanaan Pemeriksaan, dan Kinerja.]]>
<![CDATA[The Effect Of Non Performing Loans On Profitability In Conventional Banks Listed On The Indonesia Stock Exchange ]]>
<![CDATA[Gunawan , Maureen Friska]]>;
<![CDATA[Maimunah, Mutiara]]>
<![CDATA[ Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 1 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 1 Tahun 2022 ]]>
Publisher : <![CDATA[Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas ]]>
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DOI: 10.32524/jia.v1i1.469
<![CDATA[This study aims to determine the effect of non-performing loans (NPL) on the profitability of conventional banks. The population in this study were all conventional banks listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. This study used a purposive sampling method, and obtained 30 companies with a total sample of 90. The analysis technique in this study used the regression analysis method. simple. The results of this study indicate that non-performing loans have a negative effect on profitability]]>
<![CDATA[Pengaruh Leverage, Likuiditas Dan Ukuran Perusahaan Terhadap Profitabilitas ]]>
<![CDATA[Natalya, Devi]]>;
<![CDATA[Maimunah, Mutiara]]>
<![CDATA[ Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 2 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 2 Tahun 2022 ]]>
Publisher : <![CDATA[Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas ]]>
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DOI: 10.32524/jia.v1i2.530
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh leverage, likuiditas dan ukuran perusahaan terhadap profitabilitas dengan berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode penelitian pada tahun 2018-2020. Data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 89 perusahaan dengan total 267 sampel. Pengujian hipotesis dilakukan dengan analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa leverage tidak berpengaruh terhadap profitabilitas, sedangkan likuiditas dan ukuran perusahaan berpengaruh positif terhadap profitabilitas.]]>
<![CDATA[Pengaruh Profitabilitas, Risiko Bisnis, Dan Struktur Aset Terhadap Kebijakan Utang Pada Perusahaan Badan Usaha Milik Negara (Bumn) Yang Terdaftar Di Bursa Efek Indonesia (Bei) ]]>
<![CDATA[Duwiyanti, Maria]]>;
<![CDATA[Maimunah, Mutiara]]>
<![CDATA[ Jurnal Informasi Akuntansi (JIA) Vol. 2 No. 3 (2023): Jurnal Informasi Akuntansi (JIA) Volume 2 Nomor 3 Tahun 2023 ]]>
Publisher : <![CDATA[Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas ]]>
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DOI: 10.32524/jia.v2i3.1066
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, risiko bisnis, dan struktur aset terhadap kebijakan utang dengan berfokus pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian pada tahun 2017-2021. Data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 21 perusahaan dengan total 105 sampel. Pengujian hipotesis dilakukan dengan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas tidak berpengaruh negatif terhadap kebijakan utang, risiko bisnis tidak berpengaruh negatif terhadap kebijakan utang, dan struktur aset berpengaruh negatif terhadap kebijakan utang.]]>
