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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 Fidel Rizky Caesar; Usnia Wati Keristin
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 Flora Aguilera; Usnia Wati Keristin
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 M. Rifqi Arsyi; Usnia Wati Keristin
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.
The Effect of Good Corporate Governance, Corporate Social Responsibility, and Gender Diversity of the Board of Commissioners on the Financial Performance of Companies in the LQ45 Index in 2022–2024 Veronica Patrisia Fernandes; usnia wati keristin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8498

Abstract

This study examines the integrated effects of good corporate governance, corporate social responsibility, and board commissioner gender diversity on financial performance of LQ45 companies during 2022-2024. The research employed quantitative methodology with purposive sampling, resulting in 135 observations from 45 companies. Data were collected from annual financial reports and sustainability reports published by Indonesia Stock Exchange and company websites. Variables measured included managerial ownership for corporate governance, Global Reporting Initiative Standards 2021 for CSR disclosure, female commissioner percentage for gender diversity, and Return on Assets for financial performance. Multiple linear regression analysis was conducted using IBM SPSS 26 with classical assumption testing. Results demonstrated that good corporate governance, corporate social responsibility, and board commissioner gender diversity exercise statistically significant positive influences on financial performance, collectively explaining 72.9 percent of financial performance variation. Each independent variable significantly affected firm performance, with board commissioner gender diversity demonstrating the strongest individual effect. Findings validate integrated governance frameworks recognizing that financial performance results from synergistic interactions among multiple governance mechanisms operating collectively rather than isolated factors.
Pendampingan Sistem Dokumentasi pada Kantor Akuntan Publik Ellya Noorlisyati & Rekan Cabang Palembang Merry Merry; Usnia Wati Keristin
Publikasi Hasil Pengabdian kepada Masyarakat (PADIMAS) Vol 6 No 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/padimas.v6i1.15753

Abstract

Studi ini mengkaji permasalahan ketidaklengkapan bukti audit dalam proses pemeriksaan laporan keuangan di Kantor Akuntan Publik Ellya Noorlisyati & Rekan Cabang Palembang. Kegiatan pengabdian dilakukan dalam bentuk pendampingan sistem dokumentasi audit melalui keterlibatan langsung dalam proses pemeriksaan dokumen pendukung, penelusuran transaksi, pengelompokan arsip, serta diskusi bersama auditor terkait kendala dokumentasi selama proses audit berlangsung. Tujuan dilakukannya kegiatan ini adalah untuk mengidentifikasi penyebab dan dampak ketidaklengkapan dokumen pendukung terhadap proses audit serta memberikan rekomendasi perbaikan sistem dokumentasi dan pengarsipan. Metode yang digunakan adalah pendekatan deskriptif kualitatif melalui observasi langsung, keterlibatan dalam kegiatan pemeriksaan audit, diskusi dengan auditor, serta penelaahan dokumen audit selama masa pengabdian. Hasil kegiatan menunjukkan bahwa ketidaklengkapan bukti audit tidak hanya disebabkan oleh dokumen yang tidak tersedia, tetapi juga oleh informasi transaksi yang kurang jelas, perbedaan struktur pencatatan akun, kurangnya komunikasi antara auditor dan klien, serta sistem pengarsipan yang belum tertata dengan baik. Kegiatan pendampingan ini memberikan kontribusi dalam membantu proses identifikasi dan penelusuran dokumen audit, mendukung kelancaran pemeriksaan, serta meningkatkan pemahaman mengenai pentingnya dokumentasi dan pengarsipan yang sistematis. Diperlukan koordinasi yang lebih baik antara auditor dan klien, standarisasi dokumen pendukung, serta perbaikan sistem pengarsipan guna meningkatkan efektivitas dan efisiensi proses audit.
Co-Authors Ananda, Ananda Angeline, Viona Cecillia Julianty CINDY CINDY Cyntea Oktarani falentina falentina Febrianti, Mutiara Fernandho Rudy Husin Fidel Rizky Caesar Fitriyani Fitriyani Flora Aguilera Hartati, Ery Haryanto, Felicia Kathryn Sugara Khairani, Siti Kristina Yuliani Saputri Lingguana, Karina M. Rifqi Arsyi Mareta Rizal, Ebil Mawarti, Nufikha Ayu Megawati - Meilia Meilia Melita Giovani Khoe Melita Giovani Khoe Merry Merry Mickheal Fenanti Mimi Mimi Putri Aprilia Ravel Velicia Wijaya Renani, Heni Rofika Azriana Sandyoka, Yosef Budi Shafira Shafira Trisnadi Wijaya Veronica Patrisia Fernandes Winia Agasy Yuandri, Ria Yunita, Feronika