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All Journal DERIVATIF Jurnal Ilmiah Ekonomi Manajemen : Jurnal Ilmiah Multi Science PERADABAN JOURNAL of ECONOMIC and BUSINESS Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri International Journal of Economics (IJEC) Jurnal Pengabdian Masyarakat Bangsa Journal of Accounting Taxing and Auditing (JATA) Jurnal Ekonomi, Manajemen, Akuntansi
Astrid Aprica Isabella
Universitas Mitra Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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THE EFFECT OF LAND AND BUILDING RIGHTS ACQUISITION DUTY (BPHTB) AND GROUNDWATER TAX ON REGIONAL INCOME OF BANDAR LAMPUNG CITY 2016-2020 Dewi Situmorang; Amelia Anwar; Astrid Aprica Isabella
Peradaban Journal of Economic and Business Vol. 1 No. 1 (2022)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.318 KB)

Abstract

The purpose of this study was to determine the effect of land and building rights acquisition fee and Groundwater Tax partially on Regional Original Revenues in 2016-2020 in Bandar Lampung, and also to determine the simultaneous effect of land and building rights acquisition, and Groundwater Taxes on Regional Original Revenues in 2016- 2020 in the city of Bandar Lampung. This research is a descriptive study using target report and tax realization data from BPPRDBandar Lampung in 2016-2020, and data analysis using multiple linear regression.Based on the results of this study it is known that the land and building rights acquistion fees has a significant effect on the PAD of Bandar Lampung in 2016-2020, where these resualt of the t test greater than t table (5,336>2,002). Groundwater tax has no significant effect on the PAD of Bandar Lampung. This can be shown by the significance value 2,821>2,002 and obtained from a significance value of 0,07>0,05. And the results of the f test show the results of the calculated f tes are greater than f table 31,218>3,15. Based on these results, it can be concluded that simultaneous the is a significant effect between BPHTB revenue and groudwater tax on PAD Bandar Lampung for the 2016-2020 period.
EFEKTIVITAS PENDAMPINGAN KONSULTAN PENDAMPING UMKM TERHADAP KINERJA UMKM: STUDI KASUS PADA UMKM KABUPATEN MESUJI Astrid Aprica Isabella; Pipit Novilasari Sanjaya
Derivatif : Jurnal Manajemen Vol 16, No 2 (2022): November
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v16i2.1072

Abstract

UMKM adalah penopang ekonomi daerah maupun nasional sehingga perlu adanya perhatian khusus baik dalam aspek pemasaran, pembiayaan, produksi, sumber daya manusia, maupun kelembagaan. Saat ini terdapat 75 konsultan pendamping UMKM yang tersebar di kabupaten, kota, maupun provinsi yang ada di Indonesia. Jumlah tersebut masih sangat minim jika dibandingkan dengan total kabupaten/kota yang ada. Peran pendamping sangat dibutuhkan dalam memfasilitasi peningkatan kompetensi sumber daya manusia, koperasi, dan UMKM sekaligus menjadikan kegiatan usahanya tumbuh dan berkembang dengan baik . Tujuan penelitian yaitu untuk mengetahui seberapa efektif peran konsultan pendamping dalam meningkatkan kinerja UMKM khususnya di Kabupaten Mesuji dan untuk mengetahui keberhasilan pendampingan yang telah dilakukan oleh konsultan UMKM sebagai acuan bagi Kabupaten/kota yang belum memiliki konsultan pendamping bagi UMKM. Dalam penelitian ini digunakan metode kualitatif. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan melalui pendekatan normatif melalui uji sampel dan data UMKM sebagai data utama yang selanjutnya diolah secara kualitatif berdasarkan data yang ada. Kegiatan dalam penelitian ini yaitu pengumpulan data penelitian, melakukan analisis data, laporan hasil penelitian, dan publikasi melalui jurnal nasional terakreditasi.Kata kunci: Efektivitas, Pendampingan, Konsultan, Pendamping UMKM, Kinerja UMKM
Meningkatkan Pemahaman Literasi Finansial Pada Siswa SMK Pelita Gedong Tataan Pipit Novila Sari; Astrid Aprica Isabella; Novalita Novalita; Regina Salsabila; Aura Dewi; Jahran Qaid Pratama
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 3 (2023): Juli : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i3.1097

Abstract

This community service activity was carried out by a Team of Lecturers and Students at the Faculty of Business at Mitra Indonesia University (UMITRA) Lampung for Students of Pelita Gedong Tataan Vocational School. This activity discusses increasing the understanding of financial literacy in Pelita Gedong Tataan Vocational School Students. This is done because financial literacy is very important to understand and apply in life, being one of the six basics of literacy. The goal is that every Pelita Gedong Tataan Vocational School student has an understanding of financial literacy that can be used not only at this time, but after they work and even have a household. The method used is socialization by providing motivation with lectures and discussions in the form of question and answer sessions. The results show that financial literacy is still a new knowledge for some students. Even though financial literacy greatly influences positive financial behavior and financial management itself. By participating in this activity, they hope to be able to increase financial literacy, and have an impact on good financial management and avoid various financial crimes.
PENGARUH PENDIDIKAN DAN PELATIHAN TERHADAPPEMAHAMAN AKUNTANSI SEKTOR PUBLIK DI KEUANGAN RUMAH SAKIT ABDUL MOLOEK PROVINSI LAMPUNG liya erma wati; novalita novalita; Astrid Aprica isabella
Journal of Accounting Taxing and Auditing (JATA) Vol 3, No 1 (2022)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v3i1.811

Abstract

AbstractThis research aims to determine the effect of education on the level of understanding public Sector accounting at Abdul Moloek Hospital Lampung Province, the effect of training on the understanding level of public Sector accounting in Abdul Moloek Hospital The education and public Sector accounting understanding of Lampung Province. Samples used 51 respondents Abdul Moloek Hospital financial officer taken using saturated sample techniques. The data used is the primary data which is the dissemination of a questionnaire to the Abdul Moloek Hospital financial officer. The analysis tool used in this research uses data quality test analysis tool in the form of validity and reusability test and hypothesis test in the form of partial test (t), simultaneous test (F), Coefficient of determination test (R2), double linear regression test. The results showed that the education had a partial impact on the public Sector accounting comprehension level at the Abdul Moloek Hospital in Lampung province, a partial influence on the level of understanding of sector accounting Public in sick Abdul Moloek Lampung Province, education and training jointly simultaneously influence the level of understanding public sector accounting Keywords : education and training AbstrakPenelitian ini bertujuan untuk mengetahui Pengaruh Pendidikan Terhadap Tingkat Pemahaman Akuntansi Sektor Publik di Rumah Sakit Abdul Moloek Provinsi Lampung, Pengaruh Pelatihan terhadap Tingkat Pemahaman Akuntansi Sektor Publik di Rumah Sakit Abdul Moloek Provinsi Lampung, Pengaruh Pendidikian dan Pelatihan Tingkat Pemahaman Akutansi Sektor Publik. Sampel yang digunakan 52 responden. Pegawai Keuangan Rumah Sakit Abdul Moloek yang diambil dengan menggunakan teknik sampel jenuh. Data yang digunakan adalah data primer yang berupa penyebaran kuesioner kepada Pegawai Keuangan Rumah Sakit Abdul Moloek. Alat analisis yang digunakan dalam penelitian ini menggunakan alat analisis uji kualitas data berupa uji validitas dan reabilitas serta uji hipotesis berupa Uji Parsial(t), Uji Simultan(F), Uji Koefisien Determinasi (R2), Uji Regresi Linier Berganda . Hasil penelitian menunjukkan bahwa Pendidikan berpengaruh secara parsial Terhadap Tingkat Pemahaman Akuntansi Sektor Publik di Rumah Sakit Abdul Moloek Provinsi Lampung, Pelatihan berpengaruh secara parsial terhadap Tingkat Pemahaman Akuntansi Sektor Publik di Sakit Abdul Moloek Provinsi Lampung, Pendidikian dan Pelatihan secara bersama-sama berpengaruh secara simultan terhadap  Tingkat Pemahaman Akutansi Sektor Publik Kata Kunci : Pendidikan dan pelatihan 
Sosialisasi Pendampingan Sertifikasi Halal Self Declare Bagi UMK PSMTI Bandar Lampung Senna Enzovani; Prima Rini Metri Oktavianti; Astrid Aprica Isabella
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 6 (2023): Agustus
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i6.286

Abstract

Berdasarkan hasil observasi, pelaku UMK yang tergabung dalam komunitas Paguyuban Sosial Marga Tionghoa (PSMTI) di Bandar Lampung belum memiliki sertifikat halal dan belum mengetahui program sertifikasi  halal  gratis  melalui  skema self-declare yang  sedang  diluncurkan  oleh  pemerintah.  Hal  ini  dapat diketahui  dari  minimnya  pelaku  usaha  yang  melakukan  pengurusan  sertifikasi  halal. Disamping  itu,  minimnya  kesadaran  UMK  tentang  pengelolaan  sertifikasi  halal  bermula  dari  kurangnya sosialisasi dan pemahaman mereka tentang mekanisme saat mengajukan sertifikasi halal. Padahal PSMTI berdomisili di Kota Bandar Lampung yang lebih banyak menyerap informasi dibanding UMK di daerah-daerah yang letaknya jauh dari Ibukota Provinsi. Tujuan pengabdian kepada masyarakat ini adalah agar pelaku UMKM khususnya PSMTI memahami dan memiliki NIB dan Sertifikat halal yang saat ini sedang ada program gratis melalui skema self declare.
PENGARUH KOMPENSASI, PENGEMBANGAN KARIR DAN KOMUNIKASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN Rini Loliyani; Rina Loliyana; Astrid Aprica Isabella
Jurnal Ilmiah Ekonomi Manajemen Jurnal Ilmiah Multi Science Vol 14, No 01 (2023): Jurnal Ilmiah Ekonomi Manajemen
Publisher : Universitas Muhammadiyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52657/jiem.v14i01.2050

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruhhkompensasi, pengembangan karir dan komunikasi terhadap produktivitas kerja karyawan di perusahaan umum damri cabang Lampung. Data yang digunakan dalam penelitian ini adalah data primer, data yang diperoleh secara langsung dari sumbernya, yaitu melalui 69 responden yang mengisi kuesioner dan data sekunder berupa data dukung dari perusahaan. Analisis data yang digunakan dalam penelitian ini menggunakan teknik regresi linier berganda dengan bantuan program SPSS. Berdasarkan hasil penelitian ini menunjukan bahwa hasil uji hipotesis uji-t terdapat pengaruh positif dan signifikan secara parsial pada variabel kompensasi, pengembangan karir dan komunikasi terhadap kinerja karyawan. Hasil uji hipotesis uji-f terdapat pengaruh positif dan signifikan secara simultan pada variabel kompensasi, pengembangan karir dan komunikasi terhadap Produktivitas Kerja Karyawan pada perusahaan umum damri cabang Lampung.
The Effectiveness of Free Halal Certification Services Through the Scheme Self Declare for SMEs in Lampung Province Astrid Aprica Isabella; Pipit Novila Sari
International Journal of Economics (IJEC) Vol. 2 No. 2 (2023): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v2i2.562

Abstract

Based on the demands of the law that all products circulating in Indonesia must be halal certified, including products produced by MSEs. Food products, beverages, medicines, slaughter services and slaughter must be halal certified. Products that are not yet halal-certified in October 2024 will be subject to sanctions, sanctions ranging from written warnings, administrative fines, to the withdrawal of goods from circulation in accordance with the provisions in PP No. 39 of 2021 (Republic of Indonesia's Ministry of Religion). Therefore, BPJPH as the Halal Product Assurance Organizing Agency is mandated by law to provide convenience for MSE actors, namely by facilitating free halal certification (Sehati) through a self-declared mechanism. The purposes of this research are (1) to find out how far self-declaring halal certification services have been absorbed by UMK actors, especially in Lampung Province, (2) to analyze BPJPH performance regarding self-declaring in accordance with the target given, namely in October 2024 UMK products are already certified legal. In this study used qualitative methods. The approach used in this study is an approach through a normative approach through sample testing and MSME data as the main data which is then processed qualitatively based on existing data. The research samples that became the object of this study were the UMK of Bandar Lampung City, UMK of South Lampung Regency, and UMK of Mesuji Regency. The number of respondents who were sampled in the study were 30 respondents from 10 UMK in Bandar Lampung City, 10 UMK in South Lampung Regency, and 10 UMK in Mesuji Regency. The results of the study show that in the past year self-declared halal certification has been well socialized, but UMK hopes that the free halal certification quota will be extended/added so that it is absorbed evenly both in cities and in remote districts.
PENGARUH KOMPENSASI, PENGEMBANGAN KARIR DAN KOMUNIKASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PERUSAHAAN UMUM DAMRI CABANG LAMPUNG Rini Loli Yani; Astrid Aprica Isabella; Rina Loli Yana
Journal of Accounting Taxing and Auditing (JATA) Vol 4, No 2 (2023)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v4i2.1163

Abstract

 AbstractThis study aims to determine the effect of compensation, career development and communication on employee performance in the general company Damri Lampung branch. The data used in this study is primary data, data obtained directly from the source, namely through 69 respondents who filled out questionnaires and secondary data in the form of supporting data from the company. Analysis of the data used in this study using multiple linear regression techniques with the help of the SPSS program. Based on the results of this study indicate that the results of the t-test hypothesis test have a positive and partially significant effect on the variables of compensation, career development and communication on employee performance. The results of the f-test hypothesis test have a simultaneous positive and significant effect on the variables of compensation, career development and communication on employee performance at the public company Damri Lampung branch.Keywords: compensation, career development, communication, employee performance. AbstrakPenelitian ini bertujuan untuk mengetahui pengaruhhkompensasi, pengembangan karir dan komunikasi terhadap Produktivitas Kerja Karyawan di perusahaan umum damri cabang lampung. Data yang digunakan dalam penelitian ini adalah data primer, data yang diperoleh secara langsung dari sumbernya, yaitu melalui 69 responden yang mengisi kuesioner dan data sekunder berupa data dukung dari perusahaan.  Analisis data  yang  digunakan dalam penelitian ini  menggunakan teknik regresi linier berganda dengan bantuan program SPSS. Berdasarkan  hasil penelitian ini menunjukan bahwa hasil uji hipotesis uji-t terdapat pengaruh positif dan signifikan secara parsial pada variabel kompensasi, pengembangan karir dan komunikasi terhadap kinerja karyawan. Hasil uji hipotesis uji-f terdapat pengaruh positif dan signifikan  secara simultan pada variabel kompensasi, pengembangan karir dan komunikasi terhadap Produktivitas Kerja Karyawan pada perusahaan umum damri cabang lampung.Kata kunci: kompensasi, pengembangan karir, komunikasi, Produktivitas Kerja Karyawan
Pengaruh PAD, DAU Dan DAK Terhadap Belanja Daerah Provinsi Lampung Ega Santika; Amelia Anwar; Astrid Aprica Isabella
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5427

Abstract

This study aims to determine the effect of Regional Original Revenue, General Allocation Funds, and Special Allocation Funds affecting Regional Expenditures in the Provinces of Lampung. This type of research is quantitative research. The Saturated Sampling Method was used in selecting a sample of 15 districts/cities in Lampung 2018-2022 periode, the technique of selecting samples in this study uses purposive sampling method with the amount of data that is processed as many as 75. The data analysis technique uses multiple linear regression analysis with SPSS version 25. Based on the results of the study it is known that Local Own Revenue, Special Allocation Funds have and General Allocation Funds have a positive effect Partially on Regional Expenditures. Simultaneous tests show the results that the variables Regional Original Income, General Allocation Funds, and Special Allocation Funds jointly affect Regional Expenditures.
Co-Authors Amelia Anwar Aura Dewi Dewi Situmorang Ega Santika Jahran Qaid Pratama liya erma wati Novalita Novalita Pipit Novilasari Sanjaya Prima Rini Metri Oktavianti Regina Salsabila rina loli yana Rina Loliyana Rini Loli Yani Rini Loliyani Sanjaya, Pipit Novilasari Senna Enzovani