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All Journal Equity: Jurnal Ekonomi Quantitative Economics and Management Studies Jurnal Nasional Pengabdian Masyarakat Jurnal Ekonomi Jurnal Pengabdian kepada Masyarakat Bina Darma Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Pengabdian Pancasila (JPP) Jurnal Akuntansi, Keuangan dan Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia Moneta : Journal of Economics and Finance Summa : Journal of Accounting and Tax Abdimas, Jurnal Pengabdian Masyarakat JUPIKMAS Jurnal Simki Economic
Dewi Sartika
Universitas Bina Darma
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Efektivitas Sistem Administrasi Coretax Dalam Meningkatkan Pelayanan Pajak Pada KPP Pratama Palembang Seberang Ulu Wiwik Amalia; Dewi Sartika; Bakti Setyadi; Poppy Indriani
ABDIMAS : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): Juni 2026
Publisher : PT. ZIVANA CENDEKIAWAN BANGSA

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Abstract

Modernisasi administrasi perpajakan melalui penerapan sistem coretax merupakan langkah strategis pemerintahan untuk meningkatkan efektivitas pelayanan kepada wajib pajak. Observasi ini bertujuan untuk melakukan analisis terhadap penerapan sistem Coretax dalam mendukung peningkatan pelayanan di KPP Pratama Palembang Seberang Ulu serta mengidentifikasi kendala yang muncul dalam tahap implementasinya. Observasi ini menggunakan pendekatan kualitatif deskriptif, sumber yang digunakan dalam analisis ini berupa data sekunder dan primer seperti, wawancara, observasi, dan dokumentasi terhadap pegawai pelayanan yang terlibat langsung dalam penggunaan sistem Coretax. Hasil observasi menunjukkan bahwa sistem Coretax memberikan kontribusi terhadap peningkatan pelayanan, seperti kemudahan akses pelayanan, akurasi data dan sistem yang sudah terintegrasi. Namun, penerapanya belum sepenuhnya optimal karena masih terdapat beberapa kendala, seperti gangguan sistem, kurangnya kompleksitas sitem dan perlunya peningkatan pengetahuan bagi pegawai yang menyebabkan proses pelayanan belum optimal. Penulis menyimpulkan bahwa Coretax dinilai efektif dalam meningkatkan Pelayanan pajak pada KPP Pratama Palembang Seberang Ulu, tetapi masih memerlukan penyempurnaan lebih lanjut terkait stabilitas sistem dan adaptasi pengguna.                                                                                        
The Impact of Financial Technology and Financial Inclusion on MSME Financial Performance: Pengaruh Financial Technology dan Inklusi Keuangan terhadap Kinerja Keuangan UMKM Muhammad Hafiz Saputra; Dewi Sartika
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 9 No. 1 (2026): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v9i1.3117

Abstract

This study aims to analyze the influence of financial technology (fintech) and the level of financial inclusion on the financial performance of micro, small, and medium enterprises (MSMEs). This study uses a quantitative approach with an explanatory research method. Primary data were collected through structured questionnaires from MSMEs that have implemented fintech services and have access to formal financial institutions, using a purposive sampling technique. Data analysis was performed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results show that fintech and financial inclusion have a positive and significant influence on MSME financial performance, which is reflected in increased profitability, operational efficiency, business resilience, and long-term business sustainability and competitiveness. AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh financial technology (fintech) dan tingkat inklusi keuangan terhadap kinerja keuangan usaha mikro kecil menengah (UMKM). Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Data primer dikumpulkan melalui pengisian kuesioner terstruktur kepada pelaku UMKM yang telah menerapkan layanan fintech serta memiliki akses ke lembaga keuangan formal, dengan teknik pengambilan sampel purposive sampling. Analisis data dilakukan menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa fintech dan inklusi keuangan memiliki pengaruh positif dan signifikan terhadap kinerja keuangan UMKM, yang tercermin dalam peningkatan profitabilitas, efisiensi operasional, ketahanan usaha, serta keberlanjutan dan daya saing bisnis jangka panjang.
The Influence of Business Capital, Digitization, and Access To Financing on The Performance of Culinary Micro, Small, And Medium Enterprises (MSMES) In Palembang Farhanando; Dewi Sartika
Moneta : Journal of Economics and Finance Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i1.1158

Abstract

This study aims to examine how business capital, digitization, and access to financing influence the performance of culinary Micro, Small, and Medium Enterprises (MSMEs) in Palembang. A total of 100 respondents from local culinary MSMEs were surveyed. Data were analyzed using the Partial Least Squares (PLS) method through SmartPLS 3.0 software. The results indicate that business capital and access to financing have positive and significant effects on MSME performance, while digitization shows a positive but insignificant effect. These findings suggest that sufficient business capital and financing access are essential for improving MSME performance. However, digital adoption among MSMEs in Palembang remains suboptimal due to limited digital literacy and infrastructure. Strengthening capital and access to financing, alongside accelerating digital transformation, is necessary to enhance MSME competitiveness and sustainability.
Akuntanbilitas Laporan Keuangan Desa berdasarkan Bukti Empiris Implementasi SISKEUDES, Kompetensi Aparatur dan Transparansi Pengelolaan Keuangan Desa Winda Winarti; Fitriasuri Fitriasuri; Dewi Sartika; Septiani Fransisca
Jurnal Simki Economic Vol 9 No 2 (2026): Volume 9 Nomor 2 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i2.1573

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Sistem Keuangan Desa (SISKEUDES), kompetensi aparatur desa, dan transparansi pengelolaan keuangan desa terhadap akuntabilitas laporan keuangan desa. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 88 aparatur desa pada 22 desa melalui teknik sampling jenuh. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa secara parsial penerapan SISKEUDES berpengaruh signifikan terhadap akuntabilitas laporan keuangan desa, sedangkan kompetensi aparatur desa dan transparansi pengelolaan keuangan desa tidak berpengaruh signifikan. Namun, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap akuntabilitas laporan keuangan desa. Temuan ini menunjukkan bahwa penerapan sistem pengelolaan keuangan desa yang terstruktur berperan penting dalam meningkatkan akuntabilitas laporan keuangan desa.
The Influence of Financial Literacy, Technological Advance, and the Development of Financial Technology (Fintech) on Students' Investment Decisions Rosha Fitriyani; Dewi Sartika
Summa : Journal of Accounting and Tax Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i1.1051

Abstract

This study seeks to examine the impact of financial literacy, technological advancements, and financial technology (fintech) developments on students' investment decisions. This research is driven by the importance of rational investment decision-making among the younger generation, especially students, who have great potential as future investors. This study uses a descriptive quantitative methodology, including an online questionnaire distributed to 105 active students of Bina Darma University. Data analysis was carried out using the SEM-PLS methodology through the SmartPLS 4.1.1.2 program. The research findings show that financial knowledge, technological advancements, and fintech innovations significantly influence students' investment choices. The study underscores the need to improve financial literacy, financial technology education, and improve self-efficacy among students to facilitate wiser investment decisions and reduce irrational investment risks. These findings are critical for educational institutions and fintech service providers to develop teaching programs that promote prudent and responsible investment practices.
The Influence of Financial Technology, Business Innovation, and E-Commerce on MSME Performance (Case Study of MSMEs Fostered by PT. Bukit Asam Tbk) Efran Merdianto; Dewi Sartika
Summa : Journal of Accounting and Tax Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i1.1100

Abstract

This study investigates the effects of financial technology, business innovation, and e-commerce on the performance of Micro, Small, and Medium Enterprises (MSMEs). The study adopts a quantitative approach using data from MSMEs fostered by PT. Bukit Asam Tbk, analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings demonstrate that the utilization of financial technology, innovative business practices, and e-commerce significantly contributes to improving MSME performance. The study highlights that digital adoption and innovation are vital strategies for sustaining competitiveness in the era of digital transformation.
The Influence of Accounting Information System Implementation, Internal Audit, and Human Resource Competence on the Effectiveness of Internal Control (A Case Study at PT. Agrodana Futures) Johansyah Putra; Dewi Sartika
Summa : Journal of Accounting and Tax Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i1.1101

Abstract

This study examines the influence of Accounting Information System (AIS) implementation, Internal Audit, and Human Resource (HR) Competence on the Effectiveness of Internal Control at PT Agrodana Futures. The research is prompted by the critical role of internal control in the high-risk futures brokerage industry and the scarcity of studies analyzing the combined effect of these three variables in this context. The central research question is to what extent these factors affect internal control effectiveness. This paper provides a new contribution by simultaneously analyzing the roles of AIS, internal audit, and HR competence within a single integrated model, grounded in Agency Theory and Signaling Theory. Previous studies have generally examined these factors separately or outside the futures brokerage sector. A quantitative survey approach was employed. Data were collected from 40 employees via an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that AIS (β = 0.408; p = 0.022), Internal Audit (β = 0.378; p = 0.010), and HR Competence (β = 0.308; p = 0.000) each have a positive and significant effect. Collectively, they explain 87% of the variance in internal control effectiveness (R² = 0.870). The study concludes that a reliable AIS, an independent internal audit function, and competent human resources are key to strengthening internal control systems. These findings underscore the necessity of a holistic approach to internal governance in high-risk industries like futures trading.
Pengelolaan Administrasi Panjar Biaya Perkara Eksekusi Untuk Mendukung Akuntabilitas dan Transparansi di PTUN Palembang Marsya Putri Paddilah; Dewi Sartika; Fitriasuri; Ade Kemala Jaya; I Bagus Endrawan
Jurnal Pengabdian kepada Masyarakat Indonesia Vol 1 No 3 (2026): April-Juli
Publisher : Samudra Ilmu Indonesia

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Abstract

Kegiatan administrasi pengelolaan panjar biaya perkara eksekusi di Pengadilan Tata Usaha Negara (PTUN) Palembang bertujuan mendukung tertib administrasi serta penerapan prinsip akuntabilitas dan transparansi dalam pengelolaan biaya perkara. Kegiatan dilaksanakan melalui observasi, dokumentasi, pemeriksaan dokumen, dan pengarsipan administrasi. Berdasarkan dokumentasi terhadap tujuh perkara eksekusi, diperoleh total panjar biaya perkara sebesar Rp5.850.000 dengan realisasi penggunaan dana sebesar Rp5.253.500 sehingga terdapat selisih Rp596.500 atau 10,20%. Kegiatan ini memberikan gambaran mengenai praktik administrasi pengelolaan panjar biaya perkara eksekusi di PTUN Palembang sebagai bentuk dukungan terhadap tertib administrasi pengelolaan biaya perkara. Hasil kegiatan menunjukkan bahwa dokumentasi administrasi yang sistematis mendukung penyediaan informasi yang dapat dipertanggungjawabkan serta memperkuat penerapan prinsip akuntabilitas dan transparansi dalam pengelolaan biaya perkara.
The Economic Effects Financial Technology (FinTech) Adoption on Small and Medium-Sized Enterprises: Insights from Palembang, Indonesia Indah Diana; Dewi Sartika
Equity: Jurnal Ekonomi Vol 11 No 2 (2023): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v11i2.228

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are important for This study was conducted to determine how financial technology (Fintech) is used by MSMEs in Palembang City, Indonesia. To manage accounting information, namely to find out the extent to which MSME players have used the benefits of fintech. The respondent population consists entirely of MSMEs in Palembang City, Indonesia. With a total of 100 respondents. This research is a type of quantitative research using primary data obtained from the results of filling out questionnaires. Purposive sampling is used by researchers in relation to sampling strategies, especially MSME players who have used digital payment systems. The data analysis method used in this study to descriptively examine respondents' responses is SEMPLS with the help of SmartPLS software. Based on the research findings, the use of fintech effectively, simply, and without risk has a significant impact on management accounting information. Micro, Small, and Medium Enterprises (MSMEs) are important for This study was conducted to determine how financial technology (Fintech) is used by MSMEs in Palembang City, Indonesia. To manage accounting information, namely to find out the extent to which MSME players have used the benefits of fintech. The respondent population consists entirely of MSMEs in Palembang City, Indonesia. With a total of 100 respondents. This research is a type of quantitative research using primary data obtained from the results of filling out questionnaires. Purposive sampling is used by researchers in relation to sampling strategies, especially MSME players who have used digital payment systems. The data analysis method used in this study to descriptively examine respondents' responses is SEMPLS with the help of SmartPLS software. Based on the research findings, the use of fintech effectively, simply, and without risk has a significant impact on management accounting information.
Co-Authors Ade Kemala Jaya Afriyudi Andries Anwar Asmanita Asmanita Bakti Setyadi Citra Indah Citra Mayu Wulandari Desi Misnawati DWI MAHARANI Efran Merdianto Farhanando Fero Triando Fitriasuri Fitriasuri, Fitriasuri I Bagus Endrawan Indah Diana Johansyah Putra Lena Mariska Marsya Putri Paddilah Muhammad Hafiz Saputra Nina Paramithya Noer Fadzri Perdana Dinata Poppy Indriani Rolia Wahasusmiah Rosha Fitriyani Sabeli Aliya Sabeli Alya Septiani Fransisca Sulaiman Helmi Sulaiman Sulaiman Sunda Ariana, Sunda Transyuyan Rani Utami Trisninawati Trisninawati Trisninawati Trisninawati Verawati Verawati Winda Winarti Wiwik Amalia Yanti Pasmawati Yurika Narulita Maulidya