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SOSIALISASI PEMBERDAYAAN MASYARAKAT DALAM PEMANFAATAN BUAH NANAS MENJADI PINEAPPLE CHUNKS DI DESA ALAI Ahmad Darmawan; Lukita Tripermata; Roswaty
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 3 (2022): APTEKMAS Volume 5 Nomor 3 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i3.4963

Alai Village which is located in Lembak District, Muara Enim Regency is an area that has considerable potential in producing pineapples, but has not been utilized optimally by farmers, most of the pineapples produced are directly sold raw without being processed by them. The processing of pineapples packaged in plastic zippers is intended to extend the shelf life of the fruit, maintain the nutritional value, and increase the economic value of the fruit. With this processing empowerment, it is hoped that it can help improve the village economy and utilize pineapple raw materials that are more durable to bring up various innovations of processed pineapple in a sustainable manner.

Pengaruh Sistem Administrasi Perpajakan Modern dan Aplikasi E-Tax Terhadap Penerimaan Pajak pada KPP Palembang Ilir Timur Ahmad Darmawan; Lukita Tripermata; Andini Utari Putri
Ekono Insentif Vol 17 No 1 (2023): Ekono Insentif
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah IV

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36787/jei.v17i1.1161

Sebagai upaya meningkatkan pemungutan pajak, sistem penilaian mandiri diterapkan akibat perubahan regulasi perpajakan. Namun, penerapannya terhambat akibat minimnya kesadaran masyarakat yang harus membayar pajak. Penelitian ini bertujuan memahami dampak software e-tax di KPP Palembang Ilir Timur terhadap pemungutan pajak, dengan 400 tanggapan untuk keakuratan. Hasil penelitian menjelaskan pengaruh sistem administrasi pajak terkini terhadap penerimaan pajak. Penerapan pajak elektronik dan sistem administrasi pajak modern berpengaruh signifikan terhadap jumlah pajak yang terkumpul. Abstract In an effort to improve tax collection, a self-assessment system was implemented due to changes in tax regulations. However, its implementation is hampered due to the lack of awareness of people who have to pay taxes. This study aims to understand the impact of e-tax software at KPP Palembang Ilir Timur on tax collection, with 400 responses for accuracy. The results explain the effect of the current tax administration system on tax revenue. The implementation of electronic tax and modern tax administration system has a significant effect on the amount of tax collected.

Analisis Faktor-Faktor yang Mempengaruhi Minat Perilaku Penggunaan Sistem Informasi Akuntansi Berbasis E-Commerce Putri Shanny Freolina; Lukita Tripermata; Rafika Sari
Syntax Idea 902-921
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v5i7.2529

The purpose of this study was to determine the effect of attitudes, subjective norms, perceived usefulness, perceived ease of use on behavioral interest in using e- commerce-based accounting information systems in online sales applications among college students. The population of this study were students of the 2019- 2020 accounting study program, Indo Global Mandiri University, Palembang. The sample used in this study were 107 respondents. The research data is primary data obtained through distributing questionnaires. In this study the sampling technique was taken using nonprobability sampling techniques, data processing methods using multiple linear analysis with data analysis tools using SPSS 26. The results of this study indicate that attitudes, subjective norms, perceived ease of use, have a positive and significant effect on interest in using information systems e-commercebased accounting on online sales applications, while Perceived Usefulness has no positive and not significant effect on behavioral intention to use e-commerce based accounting information systems.

Implementasi MBKM Praktek Pencatatan Dan Penginputan Pada PT Intercon Terminal Indonesia Adinda Labiba Ufairah Financy; Daffa Rahmadani; R.M Rum Hendarmin; Lukita Tripermata
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 2 No. 3 (2023): September : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v2i3.821

The Field Work Practice Program is one of the programs to support aspects of the expertise of every tertiary student. Field Work Practice is a form of direct activity in the world of work. This program is expected to increase knowledge about activities that occur within a company and can also support theoretical knowledge from lecture material. Field Work Practices are carried out at PT Intercon Terminal Indonesia with the hope of obtaining information and knowledge in the field directly according to the chosen field. The author records data and inputs data to the company's website based on transactions that occur in the company sent via company email. In addition, after participating in Field Work Practice activities, you can also add insight into how the actual accounting cycle in a company is. Provide new experiences for students about how the world of work actually is, interact with many people, how to discuss to solve problems, and also provide knowledge that is very useful for students when they are already in the world of work

Prosedur Kredit Dan Pelayanan Nasabah Pt. Bank Rakyat Indonesia Kantor Cabang A. Rivai Palembang Nesya Putri Alfian; Asih Kinanti; Suci Ramadani; R.M Rum Hendarmin; Lukita Tripermata
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 2 No. 3 (2023): September : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v2i3.826

Banking is a business entity trusted by the public to collect and manage their savings. In banks, there are many types of transactions and activities provided for community services that called customers. PT Bank Rakyat Indonesia is the intended business entity to implement economic science and a form of community service through banking services. Implementing Merdeka Learning Campus Program at Bank Rakyat Indonesia Branch A. Rivai Palembang as a form of community service through banking services such as printing bank statements, unblocking pension customer accounts, managing Non-Tax State Revenue, People's Business Credit programs, and managing bank administration. The method of implementing the MBKM program follows procedures from the university and the bank, namely filing and cooperation agreement (MoU). The result of the implementation of MBKM is that the author gets an expansion in knowledge in the field of banking which can then be evaluated as an initial step in self-development and preparation for the world of work in the future.

Peningkatan Nilai Ekonomi Singkong Melalui Pengolahan Menjadi Stik Singkong di Desa Alai Selatan Meisin Siti Zahara; Indri Ayuni Oktavani; Diah Ayu Pramisti; Zenal Mutaqin; Yeni; Lukita Tripermata
JURNAL PENGABDIAN KEPADA MASYARAKAT Spesial Issue Oktober 2024
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v14i2.3381

Cassava is a food ingredient that contains carbohydrates, therefore cassava is considered an alternative food to replace rice in several villages in question in South Alai Village, Lembak District, Muara Enim Regency, South Sumatra. This cassava plant is very widely found throughout the village, but the cassava produced is only sold in the form of raw goods. Therefore, it is necessary to increase processed cassava into a product to increase selling value. This activity is of course to help the community how to process cassava, which is one of the potential of the village, into a high-value product and a business opportunity to increase economic income in South Alai Village. The method of implementing this activity uses demonstrations in the form of training, namely the practice of making processed cassava plants which was attended by the people of South Alai Village. After the implementation of this community service activity, participants have gained new insights and experiences.

Peningkatan Pemahaman Literasi Keuangan bagi pelaku UMKM dan Masyarakat Desa melalui Sosialisasi Pembukuan Sederhana di Desa Alai Selatan Desy Fitriani; Muhammad Abid Adli; Musyari Az - Zahran; Zenal Mutaqin; Yeni; Lukita Tripermata
JURNAL PENGABDIAN KEPADA MASYARAKAT Spesial Issue Oktober 2024
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v14i2.3406

Mayoritas penduduk di Desa Alai Selatan Kecamatan Lembak,Kabupaten Muara Enim merupakan pelaku UMKM dan juga Ibu Rumah Tangga, permasalahan utama yang dihadapi oleh pemilik usaha UMKM dan Ibu Rumah Tangga di Desa Alai Selatan yaitu keterbatasan pengetahuan dan wawasan yang dimiliki dalam manajerial usaha serta mengelola keuangan rumah tangga terkait dengan Pengelolaan Keuangan. Maka dari itu tujuan dari kegiatan KKN Tematik ini yakni untukmeningkatkan pemahaman literasi keuangan bagi pelaku UMKM dan juga Masyarakat melalui metode sosialisasi cara membuat pembukuan laporan keuangan sederhanayang dapat dipahami dan mudah dimengerti.Sosialisasi tersebut dilakukan di Balai desa Alai Selatan,Kecamatan Lembak Kabupaten Muara Enim. Hasil dari kegiatan Sosialisasi yang dilakukan mendapakan dampak yang baik(Positif) dari para pelaku UMKM dan juga Ibu Rumah Tangga yang telah mengimplementasikannya pada usaha yang mereka lakukan dan juga dalam pembukuan keuangan keluarga mereka,dari sosialisasi tersebut Masyarakat desa serta pelaku UMKM dapat mengetahui cara membuat pembukuan sederhana,menghitung Laba Rugi dan dapat mengukur kemampuan dan pengeluaran serta pemasukan bisnis usaha serta keuangan rumah tangga mereka.

Peningkatan Nilai Ekonomi Singkong Melalui Pengolahan Menjadi Stik Singkong di Desa Alai Selatan Meisin Siti Zahara; Indri Ayuni Oktavani; Diah Ayu Pramisti; Zenal Mutaqin; Yeni; Lukita Tripermata
JURNAL PENGABDIAN KEPADA MASYARAKAT Spesial Issue Oktober 2024
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v14i2.3381

Cassava is a food ingredient that contains carbohydrates, therefore cassava is considered an alternative food to replace rice in several villages in question in South Alai Village, Lembak District, Muara Enim Regency, South Sumatra. This cassava plant is very widely found throughout the village, but the cassava produced is only sold in the form of raw goods. Therefore, it is necessary to increase processed cassava into a product to increase selling value. This activity is of course to help the community how to process cassava, which is one of the potential of the village, into a high-value product and a business opportunity to increase economic income in South Alai Village. The method of implementing this activity uses demonstrations in the form of training, namely the practice of making processed cassava plants which was attended by the people of South Alai Village. After the implementation of this community service activity, participants have gained new insights and experiences.

Peningkatan Pemahaman Literasi Keuangan bagi pelaku UMKM dan Masyarakat Desa melalui Sosialisasi Pembukuan Sederhana di Desa Alai Selatan Desy Fitriani; Muhammad Abid Adli; Musyari Az - Zahran; Zenal Mutaqin; Yeni; Lukita Tripermata
JURNAL PENGABDIAN KEPADA MASYARAKAT Spesial Issue Oktober 2024
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v14i2.3406

Mayoritas penduduk di Desa Alai Selatan Kecamatan Lembak,Kabupaten Muara Enim merupakan pelaku UMKM dan juga Ibu Rumah Tangga, permasalahan utama yang dihadapi oleh pemilik usaha UMKM dan Ibu Rumah Tangga di Desa Alai Selatan yaitu keterbatasan pengetahuan dan wawasan yang dimiliki dalam manajerial usaha serta mengelola keuangan rumah tangga terkait dengan Pengelolaan Keuangan. Maka dari itu tujuan dari kegiatan KKN Tematik ini yakni untukmeningkatkan pemahaman literasi keuangan bagi pelaku UMKM dan juga Masyarakat melalui metode sosialisasi cara membuat pembukuan laporan keuangan sederhanayang dapat dipahami dan mudah dimengerti.Sosialisasi tersebut dilakukan di Balai desa Alai Selatan,Kecamatan Lembak Kabupaten Muara Enim. Hasil dari kegiatan Sosialisasi yang dilakukan mendapakan dampak yang baik(Positif) dari para pelaku UMKM dan juga Ibu Rumah Tangga yang telah mengimplementasikannya pada usaha yang mereka lakukan dan juga dalam pembukuan keuangan keluarga mereka,dari sosialisasi tersebut Masyarakat desa serta pelaku UMKM dapat mengetahui cara membuat pembukuan sederhana,menghitung Laba Rugi dan dapat mengukur kemampuan dan pengeluaran serta pemasukan bisnis usaha serta keuangan rumah tangga mereka.

Analisis Fundamental dan Teknikal terhadap Return Saham pada Perusahaan Multisektor IDX 30 yang Terdaftar di BEI Sindi Ayu Lusiana; Lukita Tripermata; Andini Utari Putri
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5646

This study aims to analyze the influence of fundamental and technical analysis on stock returns of multi-sector companies listed in the IDX30 index on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Fundamental analysis is measured using Return on Assets (ROA) and Return on Equity (ROE), while technical analysis is measured using the Moving Average (MA) and Relative Strength Index (RSI) indicators. The research employs a descriptive quantitative method with a multiple linear regression approach. The sample was selected through purposive sampling, resulting in 17 companies and 51 observational data points over a 3-year period. Data analysis techniques include classical assumption testing, regression analysis, and hypothesis testing both partially (t-test) and simultaneously (F-test). The results of this study are expected to provide valuable insights for investors regarding the importance of combining fundamental and technical analysis to improve the accuracy of return predictions and the effectiveness of investment decisions in the Indonesian capital market.

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