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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Abdimas Mandiri Al-Kharaj: Journal of Islamic Economic and Business SOLUSI Literatus Forum Bisnis dan Kewirausahaan Jurnal Ilmiah Raflesia Akuntansi Aptekmas : Jurnal Pengabdian Kepada Masyarakat Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Publikasi Riset Mahasiswa Akuntansi Publikasi Hasil Pengabdian Kepada Masyarakat. Jurnal Keuangan dan Perbankan MDP Student Conference Journal of Innovative and Creativity
Keristin, Usnia Wati
Universitas Multi Data Palembang
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Kesiapan & Efektivitas TER PPh 21 dalam Administrasi Pajak pada Perusahaan Dagang di Palembang Caesar, Fidel Rizky; Wati Keristin, Usnia
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15300

Abstract

This study examines company readiness and the effectiveness of implementing the Average Effective Rate (TER) for Income Tax Article 21 in tax administration at trading companies in Palembang City. The purpose of this study was to determine company readiness and assess the effectiveness of the Average Effective Rate (TER) in tax administration at trading companies. The approach used in this study was quantitative. The study population included all trading companies operating in Palembang City, while the sample size was determined using the Slovin formula. Primary data were collected through questionnaires. Data processing and analysis were performed using the SmartPLS 4 application. The analysis results showed that readiness and effectiveness had a positive and significant impact, with t-statistics of 3.279 and 6.640, and p-values ​​of 0.001 and 0.000, respectively.
Pengaruh Good Corporate Governance dan Ukuran Perusahaan terhadap Nilai Perusahaan Perbankan yang Terdaftar di BEI Tahun 2021-2024 Aguilera, Flora; Keristin, Usnia Wati
MDP Student Conference Vol 5 No 2 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i2.15440

Abstract

This study aims to examine and analyze the influence of Good Corporate Governance and Company Size on firm value. The study employed a qualitative approach using secondary data sourced from companies' annual financial reports. The research subjects included the financial reports of banking companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The sample was selected using a purposive sampling technique, resulting in 37 research samples. Data analysis was conducted using descriptive analysis, multiple linear regression, classical assumption tests, t-tests, F-tests, and coefficients of determination. The research findings indicate that Good Corporate Governance has no effect on firm value, while firm size has been shown to influence firm value. However, both Good Corporate Governance and firm size simultaneously influence firm value.
Analisis SIA Terhadap Penjualan Obat Pasien Umum di Rumah Sakit Pusri Palembang Arsyi, M. Rifqi; Keristin, Usnia Wati
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15445

Abstract

This study aims to analyze the SIA for general patient drug sales at Pusri Hospital in Palembang, which uses the Neural Universal Healthcare Application (NUHA) system. This study used a qualitative approach with descriptive methods. Data were obtained through in-depth interviews, observations, and documentation in the pharmacy, cashier, and finance units. The results indicate that the NUHA system has been used to support the integrated medicine sales and transaction recording process. However, the SIA is not yet fully optimal because several obstacles still impact the smoothness of medicine sales and the quality of service to patients. This study discusses these obstacles and the efforts that can be made to overcome them. It is hoped that this system can be used as material for evaluation and development of SIA in the future.
DAMPAK PENERAPAN GREEN ACCOUNTING, KINERJA LINGKUNGAN DAN CO RPORATE SOCIAL RESPONSIBILTY TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2021 Khoe, Melita Giovani; Keristin, Usnia Wati
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 7 No 1 (2026): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v7i1.15859

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Green Accounting, Kinerja Lingkungan dan Corporate Social Responsibility memiliki pengaruh terhadap Profitabilitas. Teori yang digunakan dalam penelitian ini adalah Teori Legitimasi dan Teori Stakeholder. Data yang digunakan oleh peneliti dalam penelitian ini adalah data sekunder. Sampel yang diterapkan dalam penelitian ini menggunakan Purposive Sampling. Sampel penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 yaitu sebanyak 65 sampel terdiri dari 13 perusahaan. Hasil penelitian yang diperoleh menunjukkan bahwa secara parsial Green Accounting tidak memiliki pengaruh positif terhadap profitabilitas, Kinerja Lingkungan memiliki pengaruh positif terhadap profitabilitas dan Corporate Social Responsibilty berpengaruh negatif terhadap profitabilitas. Sedangkan secara simultan Green Accounting, Kinerja Lingkungan dan Corporate Social Responsibility berpengaruh positif dan signifikan terhadap Profitabilitas.
Co-Authors Agasy, Winia Aguilera, Flora Ananda, Ananda Angeline, Viona Arsyi, M. Rifqi Caesar, Fidel Rizky Cecillia Julianty CINDY CINDY Cyntea Oktarani falentina falentina Febrianti, Mutiara Fenanti, Mickheal Fernandes, Veronica Patrisia Fitriyani Fitriyani Hartati, Ery Haryanto, Felicia Husin, Fernandho Rudy Kathryn Sugara Khairani, Siti Khoe, Melita Giovani Kristina Yuliani Saputri Lingguana, Karina Mareta Rizal, Ebil Mawarti, Nufikha Ayu Megawati - Meilia Meilia Melita Giovani Khoe Mimi Mimi Putri Aprilia Renani, Heni Rofika Azriana Sandyoka, Yosef Budi Shafira Shafira Trisnadi Wijaya Veronica Patrisia Fernandes Wijaya, Ravel Velicia Yuandri, Ria Yunita, Feronika