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All Journal Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat Journal of Dedicators Community AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Improvement: Jurnal Manajemen dan Bisnis Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal)
Saekarini Yuliachtri
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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PELATIHAN PEMBINAAN PENGELOLAAN KEUANGAN DAN LAPORAN KEUANGAN KOPERASI RIDING Darma Yanti; Saekarini Yuliachtri; Lesi Agusria; Diah Isniati Asiati; Ervita Savitri
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i1.224-229

Abstract

Pelaksanaan kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk membantu masyarakat dalam upaya memajukan koperasi yang ada di desa mereka pada umumnya dan membina pengelolaan keuangan serta penyusunan laporan keuangan koperasi pada khususnya. Melalui kegiatan pembinaan ini sangat diharapkan peningkatan kualitas sumberdaya manusia para pengelola koperasi sehingga terciptanya pengelolaan koperasi yang sehat, baik dan benar sesuai dengan peraturan pemerintah dan seperti apa yang diharapkan masyarakat untuk kemajuan bersama. Metode yang digunakan dalam kegiatan ini melalui dua tahapan, dimana tahapan pertama obervasi, pengarahan , penyampaian materi dan pembinaan secara berkelanjutan yang dapa tahap pertama ini kami merancangkan format laporan keuangan koperasi dengan aplikasi microsof office excel. Hasil dari kegiatan pengabdian ini bahwa para pengelola koperasi memahami konsep dasar dari tata Kelola keuangan koperasi dan penusunan laporan keuangan koperasi.
Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM) Khususnya Usaha Kemplang Krupuk Ikan Gabus Mang Arsyad dan UMKM Pempek Kemplang Krupuk Nona Saekarini Yuliachtri; Rosalina Ghozali; Darma Yanti; Nina Sabrina
Journal of Dedicators Community Vol 3, No 3 (2019)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.558 KB) | DOI: 10.34001/jdc.v3i3.1039

Abstract

Partners in the implementation of this service Kemplang UMKM Gabus Fish Krupuk Mang Arsyad and UMKM Pempek Kemplang Krupuk Nona located in the jayalaksana hall of the village 3-4 Ulu subdistrict opposite ulu 1. Based on the situation analysis, it can be identified several problems faced by partners, namely: The level of management and accounting knowledge is very minimal in both partners. This is motivated by the level of education of partner managers who are educated with junior high school education and the highest senior high school. The implementation method used in conducting school management management activities as well as structuring school financial statement structuring consists of 2 stages. namely stage 1 delivery of material, stage 2 guidance and assistance in preparing financial statements. UMKM accounting training activities for micro, small and medium enterprises (UMKM) to improve the company's financial performance run smoothly. All participants enthusiastically participated in the event until it was finished and felt the benefits of training for their business progress, gradually the process of preparing financial statements began to be carried out in the mentoring stage
ANALISIS PENERIMAAN PAJAK DAN PERTUMBUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PP. NO. 23 TAHUN 2018 Darma Yanti; Saekarini Yuliachtri; Anggrelia Afrida; Wahyu Rossandi
AKUNTABILITAS Vol 14, No 2 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i2.10716

Abstract

This research aimed to determine the income of PPh Article 4 paragraph (2) and the average growth of registered taxpayers, when before and after the application of Government Regulation Number 23 in 2018 at KPP Pratama Palembang Seberang Ulu. The method used in this research was quantitative descriptive. Data collection was conducted through interview and documentation. The data needed was secondary data. The result of this research indicated that the income of PPh Article 4 Paragraph (2) had significant increases and decreases in its application, then before the PP is applied. No. 23 of 2018 the average growth in the number of registered taxpayers was only 8,88% for taxpayers, this was caused there were many taxpayers who were not obedient in carrying out their tax obligations. Where as after the application of PP. No. 23 in 2018 the average growth in the number of registered taxpayers and the receipt of income tax article 4 paragraph (2) was only 5,7% for taxpayers this was due to lack of socialization conducted by KPP Pratama Palembang Seberang Ulu so that the increase in the growth of taxpayers was not optimal than before the application of this regulation.
Pemahaman Good Governance, Gaya Kepemimpinan, Dan Budaya Organisasi Terhadap Kinerja Auditor Dngan Struktur Audit Sebagai Variabel Moderasi Saekarini Yuliachtri; Darma Yanti; Betri Betri
Improvement: Jurnal Manajemen dan Bisnis Vol 2 No 2 (2022): Volume 2 No. 2 September 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v2i2.11857

Abstract

The formulation in this study is how the influence of good governance, leadership style and organizational culture on auditor performance with audit structure as a moderating variable. The purpose of this study was to determine the effect of good governance, leadership style and culture on auditor performance with audit structure as a moderating variable. The type of research used is associative research. The data used are primary and secondary data. The populations in this study were respondents who worked at 18 Banks in West Ilir and Sukarame Palembang City as many as 46 respondents. The data analysis method used in this research is quantitative analysis. The joint hypothesis test (F test) the significant value of F shows that Fcount is 71,547 > Ftable 2,606 with a significant level of 0.000 <0.05. This shows that simultaneously understanding of Good Governance, Leadership Style and Organizational Culture has a significant effect on Auditor Performance. In MRA (Moderated Regression Analysis) Audit Structure is a Predictor Moderator for Good Governance, Leadership Style and Organizational Culture.Organisasi terhadap kinerja auditor dengan struktur audit sebagai variabel moderasi. Tujuannya untuk mengetahui pengaruh pengaruh good governance, gaya kepemimpinan dan budaya organisasi terhadap kinerja auditor dengan struktur audit sebagai variabel moderasi. Jenis penelitian yang digunakan adalah penelitian asosiatif. Data yang digunakan yaitu data primer dan skunder. Populasi dalam penelitian ini adalah responden yang bekerja pada 18 Bank di Ilir Barat dan Sukarame Kota Palembang sebanyak 46 responden. Metode analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif. Uji hipotesis secara bersama (Uji F) nilai signifikan F menunjukkan bahwa Fhitung sebesar 71,547 > Ftabel 2,606 dengan tingkat signifikan 0,000 < 0,05. Hal ini menunjukkan bahwa secara simultan bahwa pemahaman Good Governance, Gaya Kepemimpinan dan Budaya Organisasi berpengaruh signifkan terhadap Kinerja Auditor. Secara MRA (Moderated Regression Analysis) Struktur Audit adalah Predictor Moderator bagi good Governance, Gaya Kepemimpinan dan Budaya Organisasi.Keywords: Good governance; Leadership Style; Organizational Culture; Audit Structure; Auditor Performance
ANALISIS PROSEDUR PEMBERIAN KREDIT UNTUK MENGURANGI TINGKAT NON PERFORMING LOAN (NPL) PADA BANK SUMSEL BABEL CABANG PEMBANTU PENDOPO LINTANG SAEKARINI YULIACHTRI; ROSALINA GHAZALI; NURLELA NURLELA; DEWI PUSPA SARI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 4 No 02 (2020): Vol 04 No. 2 2020
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.872 KB) | DOI: 10.35915/accountia.v4i02.487

Abstract

This research was conducted at the Bank of South Sumatra Babylon Sub-Branch of Pendopo Lintang with the aim to find out the implementation of credit granting procedures to reduce the occurrence of bad credit. Data analysis method used is qualitative analysis. Qualitative analysis is explained by collecting, compiling, evaluating and interpreting data. The data collection technique used is documentation. The procedure for granting credit to the South Sumatra Bank Babel branch of Pendopo Lintang has carried out the stages of lending in accordance with standards, starting from the stage of submitting a loan application, the stage of investigation and data analysis, and the decision stage on the loan application, the stage of disbursing credit facilities and the Credit Supervision stage and Debtor Development. However, the lack of rigor of analysis in the implementation of lending still has the potential to create the risk of bad credit which ultimately harms the Bank of South Sumatra's Babel Branch of Pendopo Lintang.
SDGS5 (GENDER EQUALITY): PERFORMANCE OF WOMEN AS LEADERS OF ISLAMIC HIGHER EDUCATION INSTITUTIONS Nur Wahyu Ningsih; Rieka Ramadhaniyah; Fitri Agustina; Saekarini Yuliachtri
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15138

Abstract

This study aims to examine the relationship between the SDGs report disclosure in Islamic higher education institutions and the performance of gender of rectors. The study used a quantitative approach as a disclosure index and nonparametric test to data analysis. The results show that there is no correlation between the SDGs report disclosure to performance of the gender of rectors and age university. Even though there is no influence of the gender of rector and age university on SDG report disclosure, the performance of female rectors is equally competitive with male rectors. This can be seen in several institutions led by female rectors that managed to enter the Webometrics PTKIN 2023 Ranking. A comprehensive understanding of the influence of gender and age university on rector performance and university commitment to the SDGs is crucial for fostering inclusive, equitable, and sustainable institutions. The findings of this research have important implications for policymakers, practitioners, and scholars in the field of higher education. Keywords: gender equality, higher education, SDGs report, women rector.
Co-Authors Afrida, Anggrelia Agusria, Lesi Betri Sirajuddin Darma Yanti DEWI PUSPA SARI Diah Isniati Asiati Ervita Savitri Fitri Agustina Nur Wahyu Ningsih NURLELA NURLELA Rieka Ramadhaniyah ROSALINA GHAZALI Rosalina Ghozali Sabrina, Nina Wahyu Rossandi