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All Journal Abdimas Universal Al-Kharaj: Journal of Islamic Economic and Business Aptekmas : Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Okky Savira
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Pelatihan Penyusunan Laporan Keuangan kepada Pelaku UKM di Rumah BUMN Sumsel Mutiara Kemala Ratu; Emilda Emilda; Vhika Meiriasari; Okky Savira
Abdimas Universal Vol. 6 No. 2 (2024): Oktober (In Press)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v6i2.518

Abstract

Financial Statement Preparation Training is one of the important materials in supporting financial literacy knowledge and improving the ability to prepare financial statements especially by those who act as SMEs. The need of financial reports is to facilitate decision making in the sustainability of their business even if needed also for business tax reporting. This training activity was carried out with partners of Rumah BUMN Sumsel and several SMEs in Palembang who became participants. The participants of this training activity will be given a pre-test and post-test on the preparation of financial statements as a form of evaluation of the sustainability of the training. The results of the training showed that on average there was a significant increase of 60.9% in the ability of the participants. This result shows that the training on financial statement preparation is well received and applied by the participants who act as SMEs.
The Influence of Audit Findings, Intergovernmental Transfers, and Leverage on Government Financial Performance Laura, Prisca; Rita Martini; Okky Savira
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7596

Abstract

This study was conducted to examine the influence of audit findings, intergovernmental transfers, and leverage on the financial performance of regency/municipal governments in South Sumatra Province, which is classified as very low based on the percentage of financial independence. The research employed a quantitative approach using secondary data obtained from the official website www.bpk.go.id. The population included 17 regencies/municipalities in South Sumatra Province, with a sample consisting of 349 observation units. The sample was selected using a saturated sampling technique. Hypothesis testing was carried out using multiple linear regression analysis and Eviews 12 software. The results of this study demonstrate that, partially, audit findings and leverage have no effect and are not significant on the financial performance of local governments in South Sumatra Province. Conversely, intergovernmental transfers significantly affect the financial performance of regency and municipal governments in South Sumatra Province. Simultaneous testing shows that the variables of audit findings, intergovernmental transfers, and leverage together have a significant effect on the financial performance of regency and municipal governments in South Sumatra Province.
SOSIALISASI TARIF PAJAK EFEKTIF BAGI PEGAWAI DI LINGKUNGAN BAPENDA KOTA PALEMBANG Muhammad Husni Mubarok; Sandrayati; Okky Savira; Meisya; Qabilah Arikah Relyza
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 4 (2024): Aptekmas Volume 7 Nomor 4 2024
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Menyalurkan pemahaman praktis mengenai penerapan tarif sesuai PMK 168 Tahun 2023 terkait pemotongan Pajak Penghasilan atas pekerjaan, jasa, maupun aktivitas individu merupakan tujuan dari terlaksananya pengabdian masyarakat ini. Sasaran utama program adalah pegawai, khususnya bendahara di Bapenda, agar mampu melaksanakan kewajiban pemotongan Pajak Penghasilan Pasal 21 secara tepat bagi pegawai tetap, tidak tetap, maupun penerima penghasilan lainnya. Materi yang diberikan mencakup penjelasan mengenai mekanisme perhitungan, penggunaan tarif efektif rata-rata (TER), serta penerapan kebijakan pajak terbaru. Kegiatan ini dirancang secara partisipatif melalui diskusi dan sesi tanya jawab untuk memperdalam pemahaman peserta. Evaluasi dilakukan dengan menyebarkan kuesioner berisi sepuluh pertanyaan menggunakan skala 1–5. Hasil penilaian menunjukkan rata-rata skor 4,29, yang merefleksikan tingkat kepuasan peserta yang tinggi. Dengan demikian, kegiatan pengabdian ini terbukti efektif dalam meningkatkan pengetahuan dan keterampilan peserta, sehingga mereka mampu menerapkan pemotongan Pajak Penghasilan Pasal 21 sesuai ketentuan terbaru.
Faktor-faktor yang Mempengaruhi Belanja Modal pada Provinsi di Sumatera dan Jawa Kareena Priangka Putri; Choiruddin; Okky Savira
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9150

Abstract

This purpose of this study to determine how capital expenditure in the 16 provinces located in Sumatra and java from 2019 to 2023 is influenced by locally generated revenue, special allocation funds, and the remaining budget surplus. The sampling technique used in this research is saturated sampling. This research utilizes secondary data and hypothesis testing tools using the statistical Product and Service Solutions (SPSS) software versions 26, with the data analysis method employed being multiple linier regression. The partial hypothesis test results show that regional original revenue and budget surplus have a positive and significant effect on capital expenditure. In contrast, special allocation funds have a negative and significant effect on capital expenditure. Simultaneously, the results indicate that regional original revenue, special allocation funds, and budget surplus, collectively hava a positive and significant influence on capital expenditure.
Co-Authors Choiruddin Emilda Emilda Kareena Priangka Putri Laura, Prisca Meisya MUHAMMAD HUSNI MUBAROK Mutiara Kemala Ratu Qabilah Arikah Relyza Sandrayati Vhika Meiriasari