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All Journal JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN IJBE (Integrated Journal of Business and Economics) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Jurnal Ilmiah Ekonomi Global Masa Kini MBIA AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Sricommerce: Journal of Sriwijaya Community Services Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Abdi Makarti Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS E-Amal: Jurnal Pengabdian Kepada Masyarakat Sriwijaya Accounting Community Services
Meirawati, Eka
Fakultas Ekonomi, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Social Sciences Other

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PENERAPAN PSAK NO.30 TENTANG AKUNTANSI SEWA ASET TETAP PADA PT. RACHMAT KELANTAN SAKTI DI PALEMBANG Rosita, Putri; Tjandrakirana DP, Rina; Meirawati, Eka
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i1.1160

Abstract

The activity of leasing fixed assets in a company has to follow standard regulation for each ofits lease transaction process. The accounting treatment for lease transaction should beapplied consistently according to SFAS No. 30 in order to compile financial statements.SFAS No. 30 about leasing has regulated lease acknowledgement, measurement, anddisclosure which in this case consists of leesee and leesor. The objective of this study is tofind out about accounting treatment for leasing fixed assets by PT. Rachmat Kelantan Saktiin Palembang during the period of 2015-2016 compared with SFAS No. 30. The methodused for this study is descriptive study. The result of this study shows that accountingtreatment for leasing fixed assets still uses lease operation method where at the end of leaseperiod, the fixed assets which have been leased will still belong to lessor, which in this is PT.Rachmat Kelantan Sakti in Palembang. Accounting treatment applied by PT. RachmatKelantan Sakti in Palembang hasn’t fully applied accounting treatment for leasing fixedassets according to SFAS No. 30.
ANALISIS PENERAPAN PSAK NO. 36 TENTANG AKUNTANSI KONTRAK ASURANSI JIWA (Studi Kasus PT. Asuransi Jiwasraya (Persero) Cabang Jambi) Permatasari, Ariadna; Tjandrakirana, Rina; Meirawati, Eka
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i1.1159

Abstract

The purpose of this study is to analyze the application of SFAS No. 36 about accounting forlife insurance contract at PT. Asuransi Jiwasraya (Persero) Branch of Jambi City. Type ofresearch in this study is qualitative research by using case study research. Data collectionmethods used in this study are interviews and documentation. Sources of data used in thisstudy are primary data and secondary data. The method of data analysis in this study isdescriptive analysis, which defined as a method that is only used to describe, identify, oranalyze the results of research but not used to make a conclusion broader.The result showed that PT. Asuransi Jiwasraya (Persero) Branch of Jambi City has not fullyimplemented SFAS No. 36, since the recognition of other income is not derived from thecommissions on reinsurance and commissions profit butratherfrom the policy payable as wellas the recognition and measurement of future benefits liability policy and estimated claimsliability are not done by the branch office but by the head office. The company does not makeany notes to the financial statements, so there is no accounting policy disclosure. Thecompany should follow the development of the Financial Accounting Standards by applyingSFAS No. 36.
Analisis Internet Financial Reporting pada Studi Industri Barang Konsumsi di BEI Tahun 2013-2016 Eka Meirawati; Dwirini Dwirini; Eka Roostartina
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 (366.135 KB) | DOI: 10.36982/jiegmk.v9i2.536

Abstract

AbstractInternet Financial Reporting is the inclusion of corporate financial information via the internet or website (Lai et al., 2009). This study aims to obtain empirical evidence on the influence of internet financial reporting, earnings management, and company size on the value of companies in the consumer goods industry listed on the Indonesia Stock Exchange (BEI) Year 2013-2016. The independent variables in this study consist of internet financial reporting (IFR), earnings management (Discretionary Accruals), and company size (LogTA). While the dependent variable is firm value using Tobin's Ratio Q. Based on the results of research using multiple linear regression model, it is known that the variable internet financial reporting and firm size affect the value of the company. While earnings management does not significantly affect the value of the company.Keywords : Firm value, Internet Financial Reporting, Earnings Management, and firm size.AbstrakInternet Financial Reporting adalah pencantuman informasi keuangan perusahaan melalui internet atau website (Lai et al., 2009). Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh internet financial reporting, earnings management, dan ukuran perusahaan terhadap nilai perusahaan pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2013-2016. Variabel bebas pada penelitian ini terdiri dari internet financial reporting (IFR), earnings management (Discretionary Accruals), dan ukuran perusahaan (LogTA). Sedangkan variabel terikat adalah nilai perusahaan menggunakan Rasio Tobin’s Q. Berdasarkan hasil penelitian menggunakan model regresi linear berganda, diketahui bahwa variabel internet financial reporting dan ukuran perusahaan berpengaruh terhadap nilai perusahaan. Sedangkan earnings management tidak berpengaruh signifikan terhadap nilai perusahaan.Kata kunci : Nilai perusahaan, Internet Financial Reporting, Earnings Management, dan Ukuran perusahaan.
Islamic Bank Performance (Maqasid Sharia Approach) Inten Meutia; Shelly Febriana; Eka Meirawati
Integrated Journal of Business and Economics (IJBE) Vol 4, No 3 (2020): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (878.615 KB) | DOI: 10.33019/ijbe.v4i3.327

Abstract

This study aims to analyze the performance of Islamic banks in Indonesia from the perspective of Maqasid Sharia. For this reason, this study uses two approaches, namely Maqasid Based Performance Evaluation Model (MPEM) and Performance Measurement based on Islamic Maqasid (PMMS). The use of these two approaches is to determine which approach is more appropriate for measuring the performance of Islamic banks. This research is a comparative study that will use a content analysis approach in exploring and analyzing Islamic bank performance data derived from annual reports. To identify bank performance, this study uses data sourced from the annual reports of 9 Islamic Commercial Banks in Indonesia for the period 2016 to 2019. A total of 36 annual reports analyzed in this study. The comparative analysis shows that performance measurement using the MPEM method resulted in higher performance outcomes than the PMMS method. This result proved significant at the five percent  level.
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.
PENGARUH PEMBANGUNAN PLAZA ALDIRON TERHADAP TINGKAT PENDAPATAN PEDAGANG TRADISIONAL DI EKS PASAR CINDE KOTA PALEMBANG Eka Meirawati; Dwirini Dwirini; Eka Rostartina
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 5, No 2 (2021): JURNAL NERACA
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.v5i2.6769

Abstract

Pusat perbelanjaan di Palembang telah mengalami kemajuan yang pesat seiring dengan berkembangnya Kota Palembang dengan pembangunan berbagai infrastruktur yang prestisius. Hal tersebut terkait erat dengan agenda besar perhelatan Asian Games dan Moto GP pada tahun 2018 yang lalu. Keberadaan pasar tradisional termasuk salah satu variabel paling nyata kegiatan ekonorni masyarakat di suatu wilayah. Tujuan penelitian ini untuk mengetahui pengaruh pendapatan pedagang di tradisional Plaza Aldiron Cinde sebelum dan ketika pembangunan pasar berbeda secara signifikan. Metode penelitiannya adalah analisis regresi berganda menggunakan secara simultan (uji F) pada level significance 5%. Hasil uji hipotesis secara uji simultan (uji F) pada Tabel 7.12 menunjukkan bahwa diperoleh besarnya probabilitas sebesar 0,000 < 0,05. Dengan demikian, dalam penelitian ini menyatakan ada pengaruh yang signifikan dari sebelum dan ketika ada pembangunan Plaza Aldiron sebagai variabel bebas secara simultan terhadap pendapatan pedagang sebagai variabel terikat.
Pelatihan dan Pendampingan Penyusunan Laporan Harga Pokok Produksi pada Badan Usaha Milik Desa di Desa Kerinjing, Kabupaten Ogan Ilir Yusnaini Yusnaini; Kencana Dewi; Burhanudin Burhanudin; Arista Hakiki; Eka Meirawati
Sricommerce: Journal of Sriwijaya Community Services Vol 1, No 2 (2020): 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.v1i2.22

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada Badan Usaha Milik Desa di desa Kerinjing agar mampu menghitung Harga Pokok Produksi sebagai dasar penentuan Harga Jual Produk. Adapun metode kegiatan ini dilakukan dengan memberikan penyuluhan dan sekaligus pendampingan secara langsung kepada badan usaha milik desa di desa Kerinjing, Ogan Ilir. Hasil pengabdian masyarakat ini ditandai dengan antusias dan kemampuan peserta dalam menerima materi dan mampu melakukan praktek untuk menghitung biaya produksi, harga pokok produksi dan harga pokok penjualan serta harga pokok masing-masing produk sebagai dasar penentuan harga jual, hasil kegiatan ini sangat bermanfaat bagi badan usaha milik desa di desa Kerinjing, Ogan Ilir.
Pendampingan Pencatatan dan Pembukuan Sederhana bagi Orang Pribadi sebagai Pelaku Usaha di Kelurahan Talang Jambe, Kota Palembang Nilam Kesuma; Asfeni Nurullah; Eka Meirawati
Sricommerce: Journal of Sriwijaya Community Services Vol 1, No 2 (2020): 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.v1i2.18

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan agar pelaku usaha memahami dasardan prosedur melakukan pencatatan dan pembukuan sederhana serta dapat membuat laporan keuangan. Talang Jambe adalah sebuah kelurahan di wilayah Kecamatan Sukarame. Mayoritas penduduk daerah ini berusaha sebagai pekerja, namun sebagian lagi dari penduduk adalah memuka usaha kecil-kecilan dibidang kuliner. Namun bertambahnya pelaku usaha tidak diiringi dengan perkembangan aspek finansial. Ini dikarenakan, minimnya motivasi dari pelaku usaha dan kurangnya kemampuan pelaku usaha dalam mengelola keuangan usaha mereka. Berdasarkan pengamatan yang dilakukan oleh tim pengabdian mengenai tingkat pemahaman peserta pelatihan, bahwa 80% peserta pengabdian memahami tentang pentingnya melakukan pencatatan dan pembukuan sederhana ini.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI) Anggi Syuhada; Yusnaini Yusnaini; Eka Meirawati
AKUNTABILITAS Vol 13, No 2 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i2.9515

Abstract

This study aimed at testing and finding the influence of good corporate governance and profitability to tax avoidance. This study used secondary data from financial and annual report of mining companies registered in Indonesian Stock Exchange 2013 -2017. Purposive sampling method was used in this study. Total sample were 55 from eleven companies. Analysis methods applied in this study were both descriptive analysis and statistical analysis technique. The result of the test showed that good corporate governance which was represented by the institutional possession, independent commissionaire council, and audit committee was not significantly influenced to the tax avoidance. Meanwhile profitability was found influenced to the tax avoidance negatively.
ARAH EVALUASI PAJAK TRANSFER KENDARAAN BERMOTOR DI DINAS PENDAPATAN DAERAH KOTA PALEMBANG Apriani Br Barus; Ermadiani Ermadiani; Eka Meirawati
AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i1.8881

Abstract

The transfer tax of motor vehicle is one of the local taxes that give a bigger significantly to the original revenue receipts. With the more development the making of motor vehicle technologi and people taste are always changing cause the transfer ownersip of a motor vehicle between one party and another party is very fast grow up. This research be made to evaluate the implementationof the adoption and acceptance the transfer tax of motor vehicle and efforts to see was has been made in inproved accept of the transfer tax of motor vehicle.Collect the transfer tax of motor vehicle based in South Sumatera provincia regulation number 3 year of 2011 about regional taxes. Its implementing regulation based on Southern Sumatera governor regulation number 11 ini years 2012. Implementation of collected already running with the legistation in force even though there are some technical obstacles in the implementation of the collection.This study uses descriptive qualitative analysis. The analysis is done qualitatively based on the data and information obtained during the study were associated with theories and concepts with collect the transfer tax of new motor vehicle administration.
Co-Authors Abu Kosim Amira, Diyah Ayu Fara Anggi Syuhada Anton Indra Budiman Apriani Br Barus Arifudin, Dirga Arista Hakiki Asfeni Nurullah Asna, Wahyu Husnul Aspahani ASPAHANI ., ASPAHANI Azzahra, Aisyah Budiman, Anton Indra Burhanudin Burhanudin Burhanudin Burhanudin Chulim, Felix Rafael Damar Sagara Sitepu, Christian Dewi, Kencana Dwirini Dwirini Efva Ghozali Eka Roostartina Ermadiani Ermadiani, Ermadiani Fatma, Kurnia Aulidia Gozali, Efva Octavina Donata Hakiki, Arista Halimatusyakdiah Halimatusyakdiah Hamzah, Ruth Samantha Hidayah, Nurul Arifatul Ika Sasti Ferina, Ika Sasti Inten Meutia Iwan Efriandy Jerry Juarsa Junaidi Junaidi Kencana Dewi Kesuma, Nilam Maharani, Luky Nugraha Putri Nilam Kesuma Nurul Izzah Az Zahra Nurullah, Asfeni Permatasari, Ariadna Puspita Wulandari Dwika Relasari, Relasari Rina Sari Qurniawati, Rina Sari Rohman, Abdul Rosita, Putri Rostartina, Eka Shelly Febriana Siti Aminah Soediro, Achmad Titin Vegirawati Tjandrakirana, Rina Ubaidillah ., Ubaidillah Wahhyudi, Tertiarto Wulandari, Ernia Diyah Ayu Yusnaini Yusnaini Yusnaini Yusnaini