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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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PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Thania Atika Pratiwi; Yusnaini Yusnaini; Ermadiani Ermadiani
AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i1.9308

Abstract

This research is aimed to evaluate the influence of intellectual capital to the company’s performance which is shown by return on equity and return on assets on the telecommunication companies that listed in Indonesia Stock Exchange. The data collection technique method used in this research is documentation of annual financial statement which has been obtained from the official website of Indonesian Stock Exchange. The population of this research is telecommunication companies that listed in Indonesia Stock Exchange (IDX) in 2012-2017. The sample selection technique used is purposive sampling. Samples used in this research are 5 companies. The analysis method has been done is simple linear regressions. The result of this research shows that intellectual capital gives positive influence to the return on equity as well to the return on assets.
DESKRIPSI SISTEM DAN PROSEDUR AKUNTANSI PADA PERUSAHAAN DAERAH PT.SARANA PEMBANGUNAN MUARA ENIM Aspahani Aspahani; Ermadiani Ermadiani
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8769

Abstract

This study aims to create a common perception for the managers (management boardand all the technical aspects of financial management), a common perception for the accountingfunction in preparing the financial statements required both the internal and external parties, auniformity treatment and handling the incoming cash management aspects of both documentspolicy that is applied to the following reporting, a uniformity of treatment and management aspectsof the management of cash out either document or policy adopted and the following reporting, auniformity of treatment and management of non-cash aspects of good document management andpolicy applied as well as the following reports. addition, with the financial management manualwill provide guidance for the management of the performance of the functions of the financialmanagement and accountability.The study is conducted at the regional company, Sarana Pembangunan Muara Enim(SPME), In Muara Enim. This research uses normative yuridis method, through thesarafsinkronisation research applicable law. The data that had been collected was processed andanalyzed using descriptive qualitative method, ie the data collected will be settled based on itsquality, started with the analysis of the provisions in the regulations articles for the area offinancial accounting issues related to the author discussed. The provisions are then connected tothe next.The results of the study found that: planning and financial control mechanisms atregional company PT. Sarana Pembangunan Muara Enim (SPME) is regulated by variousgovernment regulations and regulatory uniformity of treatment as well as maintenance of financialmanagement in order to be done effectively and efficiently.The financial management in regionalcompany started from the preparation of the budget aspects of budget execution and accountabilityof the budget. The optimal performance in regional company will be achieved when the financialmanagement system has been carried out effectively and efficiently. The preparation of the systemsand codefication procedures of the transaction in PT. SPME is very important by using anacceptable commonly and reliable methodology, and refers to The Loss of National Accounts.
ANALISIS PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN MUARA ENIM Anton Indra Budiman; Ermadiani Ermadiani; Ubaidillah Ubaidillah
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.12977

Abstract

This study aims to determine and analyze the effect of local tax revenue and levies on the increase in local revenue in Muara Enim. This study uses a sample from the regional government APBD report of Muara Enim Regency, namely data on PAD, regional taxes, levies, and other revenues. other data obtained from the Regional Revenue Agency of Muara Enim Regency for the period 2016-2018 .. The data analysis was carried out by classical assumption tests and hypothesis testing using the multiple linear regression method. The results of this study indicate that local tax revenue has a significant positive effect on the increase in local revenue in Muara Enim Regency. Meanwhile, the local retribution does not have a significant effect in increasing the local revenue of Muara Enim Regency
Socialization and Training of Value-added Tax (PPN) in Kerinjing Village, Ogan Ilir Regency Ermadiani, Ermadiani; Tjandrakirana, Rina; Daud, Rochmawati; Budiman, Anton Indra
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.v3i1.44

Abstract

Kerinjing Village is one of 241 villages in Ogan Ilir Regency and one of 19 villages in Tanjung Raja District, which is 7 Km to the West from the District Capital and 13 Km to the East from the Regency Capital and has an area of ± 3 , 00 Km2. Kerinjing Village is divided into 2 hamlets led by each Hamlet Head. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. The training given to training participants uses the pedagogical learning method. This method provides training to participants where participants are considered as adults. The speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participants. Community service activities are carried out in Kerinjing Village and are carried out within 2 days. This service plan was carried out for 1 month. In this training, participants were also given examples of recording and calculating VAT. So far, they don't really understand and know about how to make correct financial records in accounting. Participants can try to make financial records according to the income they receive from their business and try to calculate the amount of tax to be paid and make tax reports. The service team provides direct guidance and assistance in making financial records, calculating the amount of tax to be paid based on the income received and making tax reports.
Assistance in Compiling Cash Flow Reports for Small Businesses in Kerinjing Village Tjandrakirana, Rina; Ermadiani, Ermadiani; Budiman, Anton Indra
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.v3i1.46

Abstract

Cash flow statement is an important report for every company. Cash flow is described as cash inflows and cash outflows. Cash flow statements are often used to describe the company's ability to meet operating costs and company obligations, so that in order to generate additional profits, the company must have cash to reinvest. Broadly speaking, the cash flow statement consists of three activities, namely operational activities, investing activities and financing activities. Each of these activities has its own role in the cash flow statement. The focus of problems faced by small businesses in general is not making bookkeeping, so they do not prepare financial reports including cash flow statements. This will cause the business process to falter and even go bankrupt. In addition, bookkeeping can be useful for knowing the company's financial condition, avoiding fraud, and can also help in making decisions.This Community Service will be carried out in Kerinjing village. This activity will be carried out by providing technical guidance to small business actors, where small business actors will be given prior knowledge of accounting science, the importance of accounting in a business, as well as financial reports, especially cash flow reports. Then they will also be given technical guidance on how to prepare a cash flow statement, and will be given assistance in preparing a cash flow statement for their business.
Socialization and Training of Article 23 Income Tax in Kerinjing Village, Ogan Ilir District Budiman, Anton Indra; Ermadiani, Ermadiani; Tjandrakirana, Rina; Soediro, Achmad; Kusumawardani, Media; Adhitama, Fardinant; Yusrianti, Hasni
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.
PENDIDIKAN LITERASI KEUANGAN BAGI SISWA SMA DI PESANTREN RAUDHATUL ULUM SAKATIGA KABUPATEN OGAN ILIR Tjandrakirana, Rina; Ermadiani, Ermadiani; Aspahani, Aspahani; Putra, Apriansyah
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 5 (2024): Oktober
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i5.1352

Abstract

Laporan ini berfokus pada kegiatan pengabdian kepada masyarakat dengan skema desa binaan, yang dilaksanakan di Pesantren Raudhatul Ulum Sakatiga, Kabupaten Ogan Ilir. Kegiatan ini bertujuan memberikan pendidikan literasi keuangan bagi siswa SMA, dengan harapan membekali mereka dengan pengetahuan dan keterampilan dalam mengelola keuangan secara bijak. Program ini terdiri dari tiga tahap: pengenalan, penerapan, dan evaluasi. Dalam tahap pengenalan, siswa diperkenalkan dengan konsep dasar literasi keuangan, sedangkan dalam tahap penerapan mereka dibimbing untuk menyelesaikan tugas-tugas terkait pengelolaan keuangan. Evaluasi dilakukan untuk menilai pemahaman siswa mengenai literasi keuangan. Hasil dari kegiatan ini menunjukkan bahwa siswa berhasil memahami pentingnya literasi keuangan, terbukti dari peningkatan keterampilan mereka dalam mengelola keuangan pribadi. Kegiatan ini diharapkan dapat membantu siswa menjadi lebih bijak dalam pengelolaan keuangan di masa depan.
The Impact of Environmental Performance, Green Accounting, And Corporate Social Responsibility (CSR) on Financial Performance Tjandrakirana DP, Rina; Ermadiani, Ermadiani; Aspahani Aspahani
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 3 (2024): IJHESS DECEMBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i3.1335

Abstract

This study aims to test and find empirical evidence on the impact of environmental performance, green accounting, and Corporate Social Responsibility (CSR) on financial performance. The type of data used is secondary data in the form of annual reports of health service companies listed on the Indonesia Stock Exchange in 2018-2023. The dependent variable in this study is financial performance, while the independent variables consist of environmental performance, green accounting, and Corporate Social Responsibility (CSR). The analysis technique used is the classical assumption test consisting of the normality test, multicollinearity test, autocorrelation test heteroscedasticity test, and hypothesis testing including multiple linear regression, individual parameter significance test (t-test), simultaneous significance test (F test) and coefficient of determination. The sampling technique was carried out using a purposive sampling method, obtaining as many as 30 health service companies registered on the IDX in 2018-2023. The results of this study indicate that environmental performance affects financial performance, green accounting affects financial performance, while Corporate Social Responsibility (CSR) does not affect financial performance.
The Effect of Thin Capitalization, Tunneling Incentive, Exchange Rate, Foreign Ownership, and Effective Tax Rate on Transfer Pricing Ermadiani Ermadiani; Tjandrakirana DP, Rina; Wahyudi, Tertiarto
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 3 (2024): IJHESS DECEMBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i3.1337

Abstract

This research aims to test and find empirical evidence of the influence of Thin Capitalization, Tunneling Incentive, Exchange Rate, Foreign Ownership, and Effective Tax Rate on transfer pricing. The type of data used is secondary data in the form of annual reports of companies listed on the Indonesia Stock Exchange. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2016-2023, and the sampling technique used was the purposive sampling method and obtained a total of 128 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2023. The analysis technique used is panel data regression analysis, previously a panel data estimation test, Chow test, Hausman test and Lagrange Multiplier (LM) test will be carried out to determine the model approach that will be used between common effects, fixed effects and random effects. Next, a hypothesis test is carried out to answer the hypothesis that has been formulated using the Partial Test and Coefficient of Determination (R2).  
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