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All Journal Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Administrasi Sosial dan Humaniora (JASIORA) Journal of Accounting Taxing and Auditing (JATA) J-CEKI
Novalita Novalita
Universitas Mitra Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

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ANALISIS AUDIT OPERASIONAL PERSEDIAAN BARANG DAGANG (KASUS PADA LPG NON SUBSIDI PADA PT. HARAPAN PANCA SUKMA BANDAR LAMPUNG) Novalita Novalita; Siti Rahmiati
Jurnal Administrasi Sosial dan Humaniora Vol 5, No 1 (2021): Juni
Publisher : Institut Administrasi dan Kesehatan Setih Setio

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.788 KB) | DOI: 10.56957/jsr.v4i2.162

Abstract

Auditing adalah suatu pemeriksaan yang dilakukan secara kritis ?dan sistematis, oleh pihak yang independen, terdapat laporan keuangan yang telah disusun oleh manajemen, beserta catatan- catatan pembukuan dan bukti-bukti pendukungnya, dengan tujuan untuk dapat memberikan pendapat mengenai kewajaran laporan keuangan tersebut. Tujuan dilakukannya penelitian ini adalah untuk melihat pelaksanaan audit operasional atas persediaan barang dagang di PT. Harapan Panca Sukma dan melihat temuan dan rekomendasi yang diperoleh dari audit operasional terhadap persediaan barang dagang PT. Harapan Panca Sukma Bandar Lampung. Penelitian ini dilakukan di PT. Harapan Panca Sukma Bandar Lampung. Teknik sampel dilakukan adalah laporan persediaan bulan September 2020. Hasil dari penelitian ini menunjukkan bahwa secara umum sudah dilaksanakan audit operasional persediaan barang dagang terhadap pemasukan dan pengeluaran barang tetapi ada persediaan barang yang overstock.
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 
Pengaruh Klaim INA Cbg BPJS Rawat Inap Dan Rawat Jalan Terhadap Struktur Modal Rumah Sakit Advent Bandar Lampung Hamidah Hamidah; Nur Salma; Novalita Novalita
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.5677

Abstract

The purpose of this research was to know the effect of the impact of INA cbg bpjs claim and inpatient on capital structure bandar lampung adventist hospital. The data in this research is claims report data and capital structure data for 2019-2022. The method used is a descriptive method using secondary data. Based on the test results of this research, the influence of X1 and The F test results show that the Fcount value obtained is 12.551 with an Ftable value of 3.28 and a sig value. amounting to 0.000 < 0.05, then it can be concluded that inpatient and outpatient claims have an effect on capital structure, the results of the T test in this study, the calculated T value on the inpatient claim variable is 2.402 > 2.035 and the sig value is 0.022 < 0.05, so it can be The conclusion is that outpatient claims have a significant effect on capital structure, while the T-test results on the outpatient claims variable are 1.953<2.035 and the significance is 0.059>0.005, so it can be concluded that outpatient claims do not have a significant effect on capital structure. The results of the Linear Regression Analysis Test show the influence of inpatient and outpatient BPJS claims on capital structure 53,407 + 0.351X1+ 0.633X2
Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2020–2023 Rara Ayu Anda Rista; Novalita Novalita; Meita Sekar Sari; Maria Septijantini Alie
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5679

Abstract

The aim of this research is to determine the effect of good corporate governance and company size on tax avoidance in property and real estate companies listed on the IDX for the 2020-2023 period. The sampling technique uses a purposive sampling technique with a multiple linear regression analysis approach. The data used in this research is secondary data obtained from financial reports of property and real estate companies for 2020-2023. The research results show that good corporate governance and company size partially influence tax avoidance. Independent commissioners have an effect on tax avoidance, audit committees have no effect on tax avoidance, company size has no effect on tax avoidance.
Co-Authors Astrid Aprica Isabella Aura Dewi Hamidah Hamidah Jahran Qaid Pratama liya erma wati Maria Septijantini Alie Meita Sekar Sari Nur Salma Pipit Novila Sari Rara Ayu Anda Rista Regina Salsabila Siti Rahmiati