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All Journal MOTIVASI Jurnal Manajemen dan Bisnis Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Fundamental and Applied Management Journal
RENDRA BAKTI
UNIVERSITAS MUHAMMADIYAH PALEMBANG
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Anaisis Rasio Kecukupan Modal Kerja Pada PT Perkebunan Mitra Ogan Palembang Bakti, Rendra
MOTIVASI Vol 4, No 2 (2019): MOTIVASI Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/mti.v4i2.2358

Abstract

Purpose - Working capital is very important for any company,  because almost all companies need working capital to finance day-to- day activities operasinal. Companies are required to constantly improve its efficiency so as to achieve the objectives expected by the company to achieve the optimal profit.Design/methodology  -  In  the absence  of sufficient working capital,the operational activities of a company may not run smoothly. This study aims to find out how the capital adequacy ratio. This research was conducted at PT Mitra Ogan plantation Palembang. The data used are secondary data from the financial statements Plantation Mitra Ogan Palembang.Findings - Where the results of analysis of the capital adequacy ratio  at the company's work will provide an overview of how the company can manage its working capital well. If the company can use working capital well, it will obtain sufficient capital. Conversely, when the company suffered a shortage or reduction in working capital, will encourage companies to experience credit with a bank or other outside parties and may hamper the business operational. 
PENERAPAN SISTEM AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA PADA PT. PUPUK SRIWIJAYA PALEMBANG RENDRA BAKTI; NINA SABRINA
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 5 No 01 (2021): Accountia Journal Vol 5 no.1 2021
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.546 KB) | DOI: 10.35915/accountia.v5i01.561

Abstract

This study aims to determine the effect of the application of a responsibility accounting system on the cost control of PT Pupuk Sriwidjaya Palembang. This research includes causality research. There is one independent variable, namely the responsibility accounting system, and one dependent variable, namely cost control. The sample in this study was the employees of the Accounting Department and the Budget Department of PT Pusri Sriwidjaya Palembang in 2020, amounting to 43 people. The data used in this study are primary data. The data analysis technique used descriptive simple linear regression. The results of the study concluded that there was an effect of the application of a responsible accounting system on cost control at PT Pupuk Sriwidjaya Palembang, with the percentage of influence being 90.40%, and 9.60% influenced by other factors
The Role of Data Mining, Machine Learning, Artificial Intelligence, and Digital Forensic in Indonesian Public-Sector Fraud Detection Betri; M. Amin Dwi Putra; Fenty Astrina; Lis Djuniar; M. Faris Afif; Rendra Bakti; Mizan; Dewi Puspasari; Rahmat Basuki
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.994

Abstract

The Role of Data Mining, Machine Learning, Artificial Intelligence, and Digital Forensic in Indonesian Public-Sector Fraud Detection in the Indonesian public-sector audit environment. The study aims to evaluate whether advanced analytical technologies improve auditors’ effectiveness in detecting fraudulent financial reporting and whether Digital Forensic strengthens or weakens the relationships between these technologies and fraud detection performance. This study employed a causal associative quantitative approach using primary data collected through questionnaires distributed to auditors at the Financial and Development Supervisory Agency (BPKP) representative offices across Sumatra, Indonesia. The population consisted of 290 auditors, and the sample was selected using a simple random sampling technique based on the Slovin formula. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The analysis included outer model evaluation, inner model assessment, hypothesis testing, and moderation analysis. The results indicate that Data Mining has a significant positive effect on Financial Statement Fraud Detection. In contrast, Machine Learning and Artificial Intelligence do not significantly influence fraud detection effectiveness. Furthermore, Digital Forensic does not strengthen the relationships between Data Mining, Machine Learning, Artificial Intelligence, and fraud detection. Instead, the moderating effects of Digital Forensic tend to weaken these relationships within the current audit environment. The structural model demonstrates satisfactory explanatory and predictive capability in explaining variations in fraud detection performance.
LITERASI PENTINGNYA PERSIAPAN PERPAJAKAN BAGI UMKM Asmawaty Asmawaty; Mohammad Aryo Arifin; Rendra Bakti; Dewi Kartika Sari
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v2i4.3478

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk melihat betapa pentingnya bagi pelaku Usaha Mikro Kecil Menengah untuk memahami persiapan perpajakan. Banyak Usaha Mikro Kecil Dan Menengah di daerah tertentu tidak memiliki pengetahuan yang cukup tentang pajak, yang dapat mempersulit mereka untuk menanggulangi urusan perpajakan dengan benar. Selain itu, kepatuhan hukum dan menghindari sanksi, dan manajemen keuangan yang lebih baik serta akses ke dukungan dan pembiayaan eksternal dan kepercayaan dan kemitraan. Kegiatan diikuti oleh 22 pelaku Usaha Mikro Kecildan Menengah (UMKM) dan dirancang untuk meningkatkan literasi persiapan perpajakan melalui pemaparan materi, diskusi kelompok, dan tanya jawab. Hasilnya dapat digambarkan dengan adanya peningkatan pemahaman mereka, terlihat dari jumlah skor rata-rata post-test lebih besar dibandingkan pre-test. Sehingga, mayoritas peserta memahami pentingnya persiapan perpajakan bagi pelaku UMKM (Usaha Mikro, Kecil, dan Menengah) karena merupakan fondasi bagi bisnis yang sehat, berkelanjutan, dan patuh terhadap regulasi, serta membuka akses ke berbagai manfaat dan dukungan pemerintah.
Co-Authors Asmawaty Asmawaty Dewi Kartika Sari Dewi Puspasari Fenty Astrina Lis Djuniar M. Amin Dwi Putra M. Faris Afif Mizan Mohammad Aryo Arifin, Mohammad Aryo Rahmat Basuki Sabrina, Nina Sirajuddin, Betri