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All Journal Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ekonomi Global Masa Kini AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Sricommerce: Journal of Sriwijaya Community Services Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan International Journal of Humanities Education and Social Sciences Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS
Ermadiani, Ermadiani
Faculty Of Economics, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengembangan Sistem Informasi Rumah Sakit Sebagai Upaya Pencegahan Fraud Dalam Rangka Peningkatan Layanan Kesehatan pada Rumah Sakit Pemerintah Ubaidillah, Ubaidillah; Ermadiani, Ermadiani; Rohman, Abdul
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2458

Abstract

The current National Health Insurance fund policy invites many problems in its implementation. JKN funds leakage caused various government efforts to minimize it through fraud prevention. Management Information System Development can minimize this so that good public service governance can be created over the implementation of JKN funds in government hospitals in the South Sumatra Region through transparency and accountability.This study aims to prove that the Development of Management Information Systems influences the Governance of Public Services at Government Hospitals in the South Sumatra Region through fraud prevention. The results of the study said that the Development of Management Information Systems which is proxied by the Innovation of Management Information Systems affects the Governance of Public Services
Analisis atas Penerimaan Pajak Bahan Bakar Kendaraan Bermotor (Pbb-Kb) dalam Menunjang Peningkatan Pajak Asli Daerah (Studi Kasus pada Badan Pendapatan Daerah Provinsi Sumatera Selatan) Ermadiani Ermadiani; Rina Tjandrakirana DP; Dwi Rini
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 9, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.505 KB) | DOI: 10.36982/jiegmk.v9i2.557

Abstract

Abstract This study aims to see how the Analysis of Tax Returns on Motor Vehicle Fuel (PBB - KB) in Supporting Increases in Original Regional Taxes (Case Study of the Regional Revenue Agency of the Province of South Sumatra). The data analysis method used in this study is descriptive data analysis with qualitative and quantitative approaches. The method is carried out using the self assessment system tax collection system.The results of this study show the Analysis of Tax Returns on Motor Vehicle Fuel (PBB-KB) from 2012 to 2017 included in the effective category, even though in 2015, 2016 and 2017 there was a decrease in receipt of Motor Vehicle Fuel Tax (PBB-KB). While the results of the trend analysis with data management carried out manually obtained the results of trend analysis of the receipt of Motor Vehicle Fuel Tax (PBB-KB), with positive moving prospects (increasing) for the next 5 years starting from the period 2018 to the year 2022.          Keyword : Regional Original Income, Tax Revenue, Motor Vehicle Fuel Tax  AbstrakPenelitian ini bertujuan untuk melihat bagaimana Analisis  Atas Penerimaan Pajak Bahan Bakar Kendaraan Bermotor  (PBB - KB)  dalam Menunjang Peningkatan  Pajak Asli Daerah (Studi Kasus Pada Badan Pendapatan  Daerah Provinsi Sumatera Selatan). Metode analisis data yang digunakan dalam penelitian ini adalah analisis data deskriptif dengan pendekatan kualitatif dan kuantitatif. Metode yang dilakukan dengan menggunakan sistem pemungutan pajak self assessment system.Hasil dari penelitian ini menunjukan Analisis  Atas Penerimaan Pajak Bahan Bakar Kendaraan Bermotor (PBB-KB) dari tahun 2012 hingga 2017 termasuk dalam kategori efektif, walaupun tahun 2015, 2016 dan 2017 terjadi penurunan penerimaan Pajak Bahan Bakar Kendaraan Bermotor (PBB-KB). Sedangkan hasil analisis trend dengan pengelolaan data yang dilakukan secara manual memperoleh hasil analisis trend terhadap penerimaan Pajak Bahan Bakar Kendaraan Bermotor (PBB-KB), dengan prospek yang bergerak positif (meningkat) selama 5 tahun yang akan datang yaitu mulai periode tahun 2018 sampai dengan tahun 2022.Kata kunci : Pendapatan Asli Daerah, Penerimaan Pajak, Pajak Bahan Bakar Kendaraan Bermotor (PBB-KB).
Analisis Efektivitas dan Kontribusi Penagihan Pajak Pasif dan Aktif terhadap Pencairan Tunggakan Pajak (Studi pada Kantor Pelayanan Pajak Madya Palembang) Ermadiani Ermadiani; Rina Tjandrakirana; Abdul Rohman
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 11, No 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.051 KB) | DOI: 10.36982/jiegmk.v11i1.1053

Abstract

ABSTRACTThis study aims to determine the effectiveness of passive tax collection and active tax as an effort to disburse tax arrears and determine the level of active billing contributions to total tax revenue. This study used descriptive qualitative method. In this study, the ratio data collected were in the form of billing section performance reports, tax revenue reports, and other data related to research. Source of data used in this study is secondary data. Researchers used descriptive ratio analysis techniques, including effectiveness ratios and contribution ratios. The results showed that the effectiveness of active tax collection with letters of reprimand, forced letters, warrant carrying out confiscations of tax receipts at the Palembang Intermediate Tax Service Office were classified as ineffective indicators. The contribution of active tax collection with letters of reprimand, forced letters, warrant for carrying out seizure of tax receipts at the Palembang Intermediate Tax Service Office is classified as very lacking.Keywords: Efficacy, Contribution, Tax CollectionABSTRAKPenelitian ini bertujuan untuk mengetahui tingkat efektivitas penagihan pajak pasif dan pajak aktif sebagai upaya pencairan tunggakan pajak dan mengetahui tingkat kontribusi penagihan aktif terhadap penerimaan pajak total. Penelitian ini menggunakan metode deskriptif kualitatif. Dalam penelitian ini, data rasio yang dikumpulkan berupa laporan kinerja seksi penagihan, laporan penerimaan pajak, serta data-data lain yang terkait dengan penelitian. Sumber data yang digunakan dalam penelitian ini adalah berupa data sekunder. Peneliti menggunakan teknik analisis deskriptif rasio, antara lain rasio efektivitas dan rasio kontribusi. Hasil penelitian menunjukkan bahwa efektivitas penagihan pajak aktif dengan surat teguran, surat paksa, surat perintah melaksanakan penyitaan terhadap penerimaan pajak di Kantor Pelayanan Pajak Madya Palembang tergolong dalam indikator tidak efektif. Kontribusi penagihan pajak aktif dengan surat teguran, surat paksa, surat perintah melaksanakan penyitaan terhadap penerimaan pajak di Kantor Pelayanan Pajak Madya Palembang tergolong sangat kurang.Kata Kunci: Efektivitas, Kontribusi, Penagihan Pajak, Surat Teguran, Surat Paksa.
PENGARUH LIKUIDITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN SUKARELA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Ermadiani Ermadiani
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 7, No 13 (2009): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v7i13.8002

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana kondisi dari suatu perusahaan pada suatu masa laporan. Maka penelitian ini bertujuan untuk mengetahui bagaimana pengaruh dari likuiditas, solvabilitas, dan ukuran perusahaan terhadap tingkat pengungkapan sukarela pada perusahaan manufaktur yang terdaftar di BEI.Hasil penelitian menunjukkan variabel likuiditas dan solvabilitas tidak berpengaruh signifikan terhadap tingkat pengungkapan sukarela. Namun pada variabel ukuran perusahaan, memberikan pengaruh secara nyata terhadap tingkat pengungkapan sukarela.Kata kunci : Likuiditas, Solvabilitas, ukuran perusahaan, tingkat pengungkapan suakrela
EVALUASI ATAS OPTIMALISASI KONTRIBUSI PENDAPATAN ASLI (PAD) TERHADAP PENDAPATAN DAERAH (PATDA) DI DINAS PENDAPATAN DAERAH PROVINSI SUMATERA SELATAN ASPAHANI .; ERMADIANI .
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 11, No 1 (2013): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v11i1.3189

Abstract

This study aims to determine the role of Dispenda in optimizing the contribution revenue to the regional revenue, as well as to determine the factors that inhibit the role of Dispenda of South Sumatra Province in optimizing the revenue (PATDA), and to know what efforts done by The Dispenda of south Sumatra Province in dealing with the factors that inhibit the role. This study is conducted with a qualitative descriptive approach and implemented in Dispenda of South Sumatra Province  by noticing and comparing the target and the realization that has been achieved by the Revenue of South Sumatra Province from 2007 until October 2012, and see how the targets and realization of revenue (PAD ) ranging from motor vehicle tax revenue target (PKB), vehicle ownership transfer tax (BBNKB), vehicle tax on water (PKAA), customs behind the name of the vehicle above the water (BBNKAA), tax collection and utilization of surface water (P3AP), taxes motor vehicle fuel (PBBKB), tax collection and utilization of underground water (P3ABT).From the results, it can be concluded that the contribution of PAD to PATDA almost 50% in achievement, yet PAD particularly regional tax and retribution itself is not optimal. This is due to the unstable economy, people who do not obey the conditions of their obligation to pay taxes, the contribution of BUMN /D/S is not maximized and the related agencies have not done the collection optimally as well as the lack of human resources  and enforcement officers in the field. To overcome these obstacles,The Revenue of South Sumatra Province takes measures such as direct billing to the field, conducting a raid on a regular basis, providing mobile Samsat cars, reproducing Samsat posts, improving services and conducting technical guidance to staff regarding materials regulations so it can be socialized easily.
EFEKTIVITAS PENYELESAIAN SENGKETA PAJAK MELALUI PROSES KEBERATAN DI KPP PRATAMA PALEMBANG ILIR BARAT TAHUN 2012-2014 IKA SASTI FERINA; ERMADIANI .; WENI NURFITASARI
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 13, No 3 (2015): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v13i3.3380

Abstract

This study used qualitative research and the data were collected through interviews, direct observing and documentation. The informants were obtained based on the consideration of the researcher.This research based on the objection from the Taxpayer because of there is differences opinion, misperception of regulation, the dereliction of Taxpayer and the length of time the issuance of the Objection Decision Letter by reviewers objection. Based on the research, it can give briefly understanding that the objection of tax cases which had done by Directorate General of Taxation South Sumatera and Bangka Belitung is properly correct with the procedure. Complaints resolution process conducted by Directorate General of Taxation South Sumatera and Bangka Belitung been very effective in resolving all cases of objections raised by the taxpayer listed on Tax Office Primary Palembang Ilir Barat because it can finish it within a period of less than twelve (12 ) months , even fastest time period is 4 months 5 days in 2014 , the date of filing of January 23, 2014 , and the date of issuance of the decision Objection May 28, 2014 so as to give a good impact on the quality / service quality and the Directorate General of Taxation South Sumatera and Bangka Belitung, but when viewed from the satisfaction of the taxpayer , the taxpayer wants the objection turnaround time can be accelerated so as to provide a legal certainty and satisfaction for the taxpayer on existing services.
Penerapan e-Planning di Kota Palembang Ermadiani Ermadiani; Ubaidillah Ubaidillah; Abdulrohman Abdulrohman
JEMBATAN Vol 18, No 1 (2021)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbt.v18i1.13448

Abstract

To create Good Governance, local government innovation is really needed. In this case, the innovation of regional development planning becomes technology-based. The government of Palembang City is one of the local governments in Indonesia that innovates to create Good Governance. This information technology-based local development planning process is called as e-Planning. This study used a qualitative descriptive analysis method. The data used was primary data obtained through interviews. The results of the study explained that e-Planning is a regional innovation in Local Government Governance. The technology adoption used in e-Planning in Palembang City is Cyber Government or what is often known as e-Government. The e-Planning process in the city of Palembang is in accordance with the timeline or schedule sourced from Bapped Litbang Kota Palembang. Implementing e-Planning at the Government of Palembang City is considered to be better, more effective, more efficient, more complete, more accurate, and easier than before its implementation. It is just that the synchronization and integration between SIMDA Finance and SIPD of the Ministry of Internal Affairs, between e-Planning and e-Budgeting are still not optimal, so as a form of the Palembang City Government's commitment to create Good Governance is required upgrading, repairing, refinement and system maintenance.
Sosialisasi Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (EMKM) Untuk Usaha Mikro, Kecil, Menengah (UMKM) Rina Tjandra Kirana; Ermadiani Ermadiani; Anton Indra Budiman
Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Vol 5, No 1 (2022): Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/dedikasi.v5i1.6703

Abstract

This activity, which was carried out in the village of Kerinjing, Ogan Ilir Regency, South Sumatra, was aimed at MSMEs in the village. As in general UMKM in Indonesia, the bookkeeping made by UMKM in Kerinjing village is still very simple and tends to ignore the applicable standard rules. With the growing business, UMKM are required to relate to external parties of the company. For example, to increase capital, UMKM will relate to financial institutions. Financial institutions will usually require financial reports to assess the creditworthiness of UMKM. UMKM must provide their financial reports properly according to applicable standards. To help UMKM, the Financial Accounting Standards Board (DSAK) IAI has ratified SAK EMKM on October 24, 2016. SAK EMKM is made simple so that it becomes an accounting and financial standard that is easily understood by UMKM actors in Indonesia. The purpose of this activity is so that UMKM actors in Kerinjing village are able to understand SAK EMKM, are able to apply SAK EMKM in preparing financial reports and are able to prepare financial reports according to SAK EMKM. This activity is carried out by providing an understanding of SAK EMKM, providing knowledge about the application of SAK EMKM in the preparation of financial reports and providing assistance in preparing financial reports according to SAK EMKM for UMKM actors in Kerinjing village.
Sosialisasi Pemahaman Atas Pajak Bea Perolehan Hak Atas Tanah Bangunan (BPHTB) Bagi Masyarakat Kerinjing Ermadiani Ermadiani; Rina Tjandrakirana; Ika Sasti Ferina; Eka Meirawati
Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Vol 5, No 1 (2022): Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/dedikasi.v5i1.6684

Abstract

Kegiatan yang dilaksanakan di desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan ini ditujukan untuk penduduk desa yang tercatat sebagai Wajib Pajak yang memperoleh hak atas tanah dan/atau bangunan. Permasalahan utama objek sasaran adalah kurangnya informasi,pemahaman, kesadaran dan kepatuhan dalam membayar BPHTB. Sosialisasi BPHTB sangat  penting dilaksanakan mengingat sistem self-assessment­ yang dianut di Indonesia. Sistem ini menuntut wajib pajak memahami, memiliki kesadaran, kejujuran, keinginan dan kemampuan untuk menghitung, melaporkan dan membayar pajaknya sendiri (Undang-Undang Nomor 20 Tahun 2000 pasal 10 Ayat 1). Tujuan kegiatan ini agar penduduk desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan memahami penerapan Pajak BPHTB, menguasai regulasi terkait pemahaman dan kesadaran pembayaran Pajak BPHTB, memahami serta mengetahui informasi mengenai Pajak BPHTB. Kegiatan ini dilakukan dengan cara memberikan pemahaman terhadap penerapan Pajak BPHTB, kesiapan penguasaan regulasi terkait pemahaman dan kesadaran pembayaran Pajak BPHTB, serta kesiapan memahami dan memberikan informasi Pajak BPHTB bagi penduduk desa Kerinjing.
Socialization and Training of Article 23 Income Tax in Kerinjing Village, Ogan Ilir District Anton Indra Budiman; Ermadiani Ermadiani; Rina Tjandrakirana; Achmad Soediro; Media Kusumawardani; Fardinant Adhitama; Hasni Yusrianti
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.62

Abstract

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT.
Co-Authors Abdul Rohman Abdulrohman Abdulrohman Adhitama, Fardinant Adhitama, Fardinant Ahmad Widad, Ahmad Aidil Fitrisyah Anton Indra Budiman Apriani Br Barus Apriansyah Putra Aryanto Aryanto ASPAHANI ., ASPAHANI Aspahani Aspahani Budiman, Anton Indra Budiman, Anton Indra Burhanuddin Burhanuddin Dwi Rini Fertika Andriana Harun Delamat HASNI YUSRIANTI Ika Sasti Ferina, Ika Sasti Media Kusumawardani, Media Meirawati, Eka Peri Purwanti Rochmawati Daud, Rochmawati Rohman, Abdul Soediro, Achmad Tertiarto Wahyudi Thania Atika Pratiwi Tjandrakirana, Rina Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ubaidillah WENI NURFITASARI Yusnaini Yusnaini