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All Journal Jurnal Bisnis International conference on Information Technology and Business (ICITB) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Jurnal Pengabdian Masyarakat Tapis Berseri
Pebrina Swissia, Pebrina
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education

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PERLAKUAN AKUNTANSI SETELAH PAJAK TANGGUHAN TERHADAP LAPORAN KEUANGAN PADA PT BEKJORINDO PARYAWEKSANA BANDAR LAMPUNG Swissia, Pebrina
Jurnal Bisnis Darmajaya Vol 2, No 2 (2016): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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Abstract

Financial statements Bekjorindo Paryaweksana a commercial financial statements in accordance with Financial Accounting Standards (IFRSs) in 2004 while the fiscal financial statements based on the tax rules berlaku.Pada financial statements of PT. Paryaweksana Bekjorindo is unknown pakah company has adopted SFAS no. 46 of 2004 regarding income tax accounting, the accounting treatment after deferred tax is carried out by the company if it is implemented or not and after application of deferred tax if the income earned into small or large.The aim of the event is to demonstrate empirically about the accounting treatment of deferred tax and after the presentation in the financial statements PT.Bekjorindo Paryaweksana Lampung.Method used is quantitative analysis by calculating deferred income taxes according to year-on-year due to the timing differences are that in 2003 there were deferred tax liabilities amounting to Rp. 483,881.00 while in 2004 there were deferred tax assets amounting to Rp. 169,399.00 and in 2005 amounted to Rp. 793,369.00  Keywords: Tax, Deferred Tax, Fiscal
THE EFFECTS OF ORGANIZATIONAL CULTURE AND INDIVIDUAL CAPACITY ON BUDGETARY SLACK USING PARTICIPATIVE BUDGETING AS MODERATING VARIABLE AT IBI DARMAJAYA LAMPUNG Swissia, Pebrina
Prosiding International conference on Information Technology and Business (ICITB) 2015: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 1
Publisher : Prosiding International conference on Information Technology and Business (ICITB)

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Abstract

This research discusses the effects of organizationalculture and individual capacity on budgetary slack usingparticipative budgeting as moderating variables that areorganizational commitment, organizational culture andindividual capacity. The respondents chosen were basedon structural position in IB Darmajaya as 53 respondents.The data collected through survey method in the form ofquestionnaire also measuring the reliability test on allvariables and correlation analysis.The result of the research based on correlation analysisindicates the correlation level where the correlationanalysis of all variables indicates the strong level ofcorrelation. In addition, the participative budgetingpositively affects budgetary slack. On the contrary,organizational commitment and organizational cultureweakened the correlation between participative budgetingand budgetary slack. Besides, high or low individualcapacity is not able to moderate the correlation.KEY WORDS : Budgetary Slack, OrganizationalCulture, Participative Budgeting
Pemberdayaan Masyarakat Desa Cilimus Kecamatan Teluk Pandan Melalui Pengembangan Umkm Swissia, Pebrina; Halimah, halimah
Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Vol. 2 No. 1 (2023): Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) (Edisi April)
Publisher : Pusat Studi Teknologi Informasi Fakultas Ilmu Komputer Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpmtb.v2i1.51

Abstract

Pengabdian masyarakat ini bertujuan untuk membantu Usaha Mikro, Kecil dan Menengah (UMKM) di Desa Cilimus, Kecamatan Teluk Pandan, Kabupaten Pesawaran. Permasalahan yang ada pada beberapa UMKM Desa Cilimus yaitu kurangnya pengetahuan tentang legalitas usaha berupa izin NIB, tidak adanya identitas usaha berupa logo dan baner, kurangnya pengetahuan tentang pembuatan laporan pembukuan, serta kecilnya target marketing yang ada di umkm dimana hanya diproduksi untuk konsumen terdekat. Diharapkan dengan adanya kegiatan pengabdian masyarakat ini dapat membantu dalam pengembangan UMKM terutama untuk pengelolaan pemasaran dengan cara pemanfaatan digital marketing pada UMKM untuk meningkatkan penjualan dan target pasar konsumen yang lebih banyak dan luas, pemahaman tentang proses izin NIB dan pembuatan laporan pembukuan sederhana.
Pengaruh Aplikasi Stroberi Kasir terhadap Efisiensi Keuangan pada Umkm Kripik Pisang Lumer Chio Snack di Desa Trimulyo Swissia, Pebrina; H, Halimah
Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Vol. 2 No. 2 (2023): Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) (Edisi Oktober)
Publisher : Pusat Studi Teknologi Informasi Fakultas Ilmu Komputer Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpmtb.v2i2.62

Abstract

Pengabdian ini bertujuan untuk mengevaluasi pengaruh penerapan aplikasi Stroberi Kasir terhadap efisiensi pencatatan keuangan dalam konteks Usaha Mikro, Kecil, dan Menengah (UMKM). Kasus yang digunakan adalah UMKM Kripik Pisang Lumer Chio Snack di Desa Trimulyo. Metode pengabdian yang digunakan adalah pendekatan kuantitatif dengan pengumpulan data melalui survei, wawancara, dan observasi. Data yang terkumpul dianalisis menggunakan teknik statistik yang relevan. Hasil penelitian menunjukkan bahwa penerapan aplikasi Stroberi Kasir telah memberikan dampak positif terhadap efisiensi pencatatan keuangan pada UMKM Kripik Pisang Lumer Chio Snack. Ini tercermin dari peningkatan akurasi, kecepatan, dan kelengkapan pencatatan keuangan, serta pengurangan kesalahan manusia. Penerapan teknologi dalam pengelolaan keuangan UMKM menjadi kunci sukses dalam meningkatkan daya saing dan produktivitas. Aplikasi Stroberi Kasir memberikan UMKM akses mudah ke informasi keuangan yang akurat, membantu dalam pengambilan keputusan, dan meningkatkan kontrol atas arus kas. Oleh karena itu, rekomendasi dari pengabdian ini adalah mendorong UMKM lainnya untuk mengadopsi teknologi serupa guna meningkatkan efisiensi dan keberlanjutan usaha mereka.
PENGARUH THIN CAPITALIZATION, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE Swissia, Pebrina; Irawati, Anik; Khoiriyah, Yaumil
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13968313

Abstract

This research was to determine the effects of Thin capitalization, Leverage, and Liquidity on Tax Avoidance in Non-Cyclical Consumer Companies in Indonesia during the period 2020 to 2021. The method used was quantitative descriptive using SPSS ver 26. The population was non-cyclical consumer companies registered inIndonesian Stock Exchange (BEI) for the 2020-2022 period. Sample selection using purposive sampling resulted in 62 companies as research samples. The research results showed that Thin Capitalization has a significant effect on Tax Avoidance. Meanwhile, Leverage and Liquidity have no significant effect on Tax Avoidance.Keywords: Thin Capitalization, Leverage, Liquidity, Tac Avoidance  
PENGARUH TINGKAT KESEHATAN BANK TERHADAP HARGA SAHAM Swissia, Pebrina; Irawati, Anik; Khoiriyah, Yaumil
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15430172

Abstract

Bank health level is an important indicator that reflects the stability and financial performance of a banking institution, which can ultimately affect investor perceptions of the bank's shares. This study aims to analyze the effect of bank health level on stock prices in banks listed on the Indonesia Stock Exchange. The research method used is quantitative with a multiple linear regression approach. Bank health level is measured using the Risk-Based Bank Rating (RBBR) method which includes risk factors (risk profile), governance (GCG), profitability (earnings), and capital. Secondary data were obtained from the bank's annual financial reports for the period 2021–2023. The results of the study show that the risk profile and capital variables do not have a significant effect on stock prices, while the GCG and earnings variables have a significant positive effect. The conclusion of this study is that some components of bank health level affect stock prices, so information about the bank's internal performance needs to be a primary concern for investors in making investment decisions.. Keywords: bank health level, stock price, RBBR, GCG, earnings
Peningkatan Literasi Digital dan Manajemen Keuangan untuk UMKM di Desa Trimulyo Swissia, Pebrina; h, Halimah; Marshella, Ochi
Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) (Edisi April)
Publisher : Pusat Studi Teknologi Informasi Fakultas Ilmu Komputer Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpmtb.v4i1.132

Abstract

MSMEs have a strategic role in local economic growth, but still face various challenges, especially in utilizing digital technology for marketing and effective financial management. Low digital literacy and lack of understanding of good financial records are the main obstacles for MSMEs in developing their businesses. The methods applied in this program include several stages, namely (1) Survey to identify the conditions and needs of MSMEs, (2) Socialization and Education to introduce the importance of digital literacy and financial management for business sustainability, (3) Digital Literacy and Financial Management Training provided directly to MSMEs, (4) Mentoring sessions to help MSMEs apply the knowledge they have gained. The results of the activities showed an increase in participants' understanding in using digital technology to support their product marketing. MSMEs that previously only relied on conventional methods began to utilize social media such as Facebook, Instagram, and WhatsApp Business to reach more customers. In addition, in terms of finance, participants began to implement more systematic recording of business transactions using simple applications such as Excel and mobile-based financial applications. Awareness of the importance of separating personal and business finances has also increased, helping business actors manage finances more effectively.
Dampak Inklusi Keuangan Terhadap Literasi Keuangan dan Financial Technologi Di IIB Darmajaya Irawati, Anik; Putra, Dedi; Swissia, Pebrina
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i2.12962

Abstract

This study aims to determine the effect of Financial Literacy and Financial Technology on Student Financial Inclusion at IIB Darmajaya. This research is quantitative and the research data used are primary and secondary data. The population in this study were students majoring in Accounting with a concentration in finance. The sampling technique used is the sholving method, in order to obtain 86 students at IIB Darmajaya Accounting Department to be respondents. The analytical method used is descriptive analysis and multiple linear regression analysis. The data was processed statistically with the t test model. The results of this study indicate that the variables of financial literacy and financial technology simultaneously have a significant effect on the financial inclusion of students in North Sumatra. Partially, the variables of financial literacy and financial technology have a positive and significant effect on the financial inclusion of students at IIB Darmajaya.
Optimalisasi Potensi Desa Rawi Melalui Pembuatan Website Berbasis Teknologi Digital Dan Ekonomi Kreatif Swissia, Pebrina; h, Halimah; Marshella, Ochi
Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) (Edition Oktober)
Publisher : Pusat Studi Teknologi Informasi Fakultas Ilmu Komputer Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpmtb.v4i2.160

Abstract

Rawi Village, located in Penengahan District, South Lampung Regency, possesses great potential in agriculture, localculture, and micro, small, and medium enterprises (MSMEs) that play a significant role in the village’s economy.However, the limited use of digital technology and the absence of an integrated information platform have resulted in thevillage’s potential not being widely recognized and public information dissemination remaining ineffective. This communityservice activity was carried out to support digital transformation in Rawi Village through the development of a VillageWebsite as an official information medium, a platform for promoting local potential, and a tool to enhance governmenttransparency. The implementation involved collecting data and identifying village potentials, designing and developing awebsite based on an accessible digital platform, and providing training for village officials to independently manage andupdate content. The results showed an improvement in the knowledge and digital skills of village officials, as well asincreased awareness of the importance of utilizing online media as a means of public communication. The developed websitenow serves as an information center containing the village’s profile, history, and potential, while strengthening the village’simage as a community that adapts well to technological advancement. Through this initiative, Rawi Village is expected tocontinue its transformation toward becoming an informative, independent, and sustainable digital village.
Co-Authors Anik Irawati, Anik Dedi Putra H, Halimah Halimah Halimah Khoiriyah, Yaumil Ochi Marshella Febriani