Article Per Year (5 Year)
p-Index From 2021 - 2026
4.116
P-Index
This Author published in this journals
All Journal Akuisisi : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Bisnis Darmajaya TECHNOBIZ : International Journal of Business Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Ekonomi Bisnis Dan Industri (EBI) Jurnal Media Ekonomi International Journal of Business, Law, and Education Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Salam (Islamic Economics Journal) BUSINESS AND ENTERPREUNERSHIP JOURNAL Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri International Journal of Economics (IJEC) Journal of Economics, Accounting, Tax and Management Jurnal Manajemen dan Bisnis (JMB) Journal of Accounting Taxing and Auditing (JATA) Business and Enterpreneurship Journal (BEJ) Jurnal Pengabdian UMKM J-CEKI
Pipit Novila Sari
Universitas Mitra Indonesia, Bandar Lampung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 29 Documents
Search

 1   2   3 
PENGARUH INDEPEDENSI, KOMPETENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT ( Study Pada Kantor Akuntan Publik di Bandar Lampung ) Pipit Novila Sari; Puteri Sophia Balkis
Jurnal Media Ekonomi (JURMEK) Vol 24 No 2 (2019): Jurnal Media Ekonomi (JURMEK) Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v24i2.614

Abstract

This research aims to analyze the influence of independence, competence, and professionalism of auditor toward the audit quality at public accountant office in di Bandar Lampung. The number of the auditorswho are being the sample of this research are 40 auditors from 2 Public Accounting Office in Bandar Lampung. This research employs a sampling collection technique by using saturation sampling method with all members from the population used as the sample. The questionnaire filling is using the Likertscale.The data analysis methods which are employed is multiple linear regressionanddetermination coefficient analysiswhich are processed by SPSS for windows 20. The hypothesis test is tested through F testandt test. The result of this research shows that independence, competenceand professionalismof an auditor, both for the simultaneous and partial, influence positively toward the audit quality.
PENGARUH PEMUNGUTAN PAJAK TERHADAP PAD PADA KANTOR RETRIBUSI DAERAH BANDAR LAMPUNG Nety Kumalasari; Pipit Novila Sari
Jurnal Media Ekonomi (JURMEK) Vol 26 No 1 (2021): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v26i1.1224

Abstract

The purpose of this research is to discover the impact of our hotel tax and restaurant tax and original regional income from 2012 to 2018. The research was conducted in the local BPPRD in Lampung City, Bandar. The type of research is a case study, using interaction and documentation as data collection techniques. The data analysis komparatif technique is to use the t-test analysis tool to perform multiple merge analysis at the 5% significance level. The results of regression analysis show that from 2012 to 2018, the original and contemporaneous effects of hotel tax, restaurant tax and Bandar Lampung’s original regional income were significant. Variable independent hotel tax, restaurant tax and original regional income comparison, this technique uses purposeful sampling with necessary conditions. The population in this study is all selected as the sample company 84. It can then be concluded that the collection of hotel tax and hotel tax is compared with the original regional tax efektivitas.
COOPERATIVES AND THEIR CONTRIBUTION TO THE DEVELOPMENT OF MICRO, SMALL AND MEDIUM ENTERPRISES Eka Travilta Oktaria; Pipit Novila Sari
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 9 No 2 (2021): JIM UPB Volume 9 No 2 2021
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v9i2.3693

Abstract

Empowering MSMEs is one of the government's ideals to be able to develop MSMEs and increase the capacity of MSMEs businesses which originally had the characteristics of informal businesses towards formal businesses but some of the main problems that are very often faced by MSME entrepreneurs are the lack of capital so that the lack of business development for MSME entrepreneurs. Several financing alternatives are driving MSMEs to be able to access financial institutions in particular so that it is hoped that business actors will no longer have difficulties in carrying out business activities. One of the financing sectors that can be the answer to financing problems for MSMEs, one of which is the participation of cooperatives that contribute to the continuity of MSME businesses so that cooperatives can support the UMKM financing sector and are able to synergize so that they can support the national economy and become economic support for each region .
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah Kota Bandar Lampung pipit novila sari; Nety Kumala Sari
Business and Enterpreneurship Journal (BEJ) Vol 3, No 2 (2022)
Publisher : Business and Enterpreneurship Journal (BEJ)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (757.773 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sumber daya manusia, teknologi informasi, pengendalian intern, pemahaman akuntansi dan faktor eksternal terhadap kualitas informasi laporan keuangan pemerintah daerah Kota Bandar Lampung. Populasi dalan penelitian ini adalah pegawai bagian keuangan pada SKPD di Kota Bandar Lampung. Teknik pengambilan sampel dilakukan dengan metode purposive sampling yang menghasilkan 40 sampel untuk diolah.Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa sumber daya manusia,, teknologi informasi, sistem pengendalian intern dan pemahaman akuntansi berpengaruh positif dan signifikan terhadap kualitas informasi laporan keuangan pemerintah daerah Kota Bandar Lampung. Sedangkan Faktor ekternal berpengaruh dan tidak signifikan terhadap kualitas informasi laporan keuangan pemerintah daerah Kota Bandar Lampung.Kata Kunci : Sumber Daya Manusia , Teknologi Informasi, Pengendalian Intern Akuntansi, Pemahaman Akuntansi, Faktor Eksternal, Kualitas Informasi Laporan Keuangan.
Strategi Pengembangan Usaha Mikro Kecil dan Menengah di Provinsi Lampung Novalita Novalita; Pipit Novila Sari
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 3 (2022): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi (Spesial issue)
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v14i3.202202

Abstract

This research aims to arrange the correct and operational strategies for developing small and medium enterprises (SMEs) in Lampung Province. It also needs to be known and analyzed the SMEs profile. Data used is primary and secondary data. Pri- mary data obtained through field surveys, while secondary data obtained from various publi- cation sources. Method of analysis used is descriptive approach. Associated with the various problems faced by SMEs, there are some strategies needed to overcome them. To develop the SMEs is not only charged to the SMEs themselves but also supported by all stakeholders. The support expected to come from business associations, colleges, related agencies in Lampung Province. Moreover, government policy is needed to encourage SMEs development. The SMEs development in Lampung Province basically is the acceleration of the SMEs trans- formation from formation phase to stabilization phase.
ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT. TUNAS BARU LAMPUNG TBK TAHUN 2018-2020 Pipit Novila Sari; Riki Alfian
Jurnal Bisnis Darmajaya Vol 9, No 1 (2023): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v9i1.3534

Abstract

The purpose of this study was to determine the financial performance of PT. Tunas Baru Lampung Tbk in 2018-2020. To determine the company's financial performance is to use financial ratio analysis techniques. The ratio analysis used in this study is the liquidity ratio (current ratio, quick ratio, and cash ratio), solvency ratio (DAR ratio, DER ratio, and LTDtER ratio), and profitability ratios (ROA ratio, ROE ratio, and NPM ratio). . The financial statements used in this study are the financial statements of PT. Tunas Baru Lampung Tbk in the 2018-2020 period.Based on the liquidity ratio in the calculation of the current ratio, quick ratio, and cash ratio of PT. Tunas Baru Lampung Tbk in 2018-2020 was classified as poor and produced a fairly low ratio, which resulted in the illiquidity of the company. The solvency ratio performance of PT. Tunas Baru Lampung Tbk in 2018-2020 on the calculation of the DAR ratio, DER ratio, and LTDtER ratio are classified as not good and produce a fairly high ratio, which results in the company having to pay a fairly high burden. Profitability ratio performance of PT. Tunas Baru Lampung Tbk in 2018-2020 on the calculation of the ROA, ROE, and NPM ratios are classified as not good and produce a fairly low ratio, which results in a level of profit that is not maximized.Keywords — Financial Statement Analysis, Financial Performance, Financial Ratios
Meningkatkan Pemahaman Literasi Finansial Pada Siswa SMK Pelita Gedong Tataan Pipit Novila Sari; Astrid Aprica Isabella; Novalita Novalita; Regina Salsabila; Aura Dewi; Jahran Qaid Pratama
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 3 (2023): Juli : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i3.1097

Abstract

This community service activity was carried out by a Team of Lecturers and Students at the Faculty of Business at Mitra Indonesia University (UMITRA) Lampung for Students of Pelita Gedong Tataan Vocational School. This activity discusses increasing the understanding of financial literacy in Pelita Gedong Tataan Vocational School Students. This is done because financial literacy is very important to understand and apply in life, being one of the six basics of literacy. The goal is that every Pelita Gedong Tataan Vocational School student has an understanding of financial literacy that can be used not only at this time, but after they work and even have a household. The method used is socialization by providing motivation with lectures and discussions in the form of question and answer sessions. The results show that financial literacy is still a new knowledge for some students. Even though financial literacy greatly influences positive financial behavior and financial management itself. By participating in this activity, they hope to be able to increase financial literacy, and have an impact on good financial management and avoid various financial crimes.
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah Kota Bandar Lampung pipit novila sari; Nety Kumala Sari
Business and Enterpreneurship Journal (BEJ) Vol 3, No 2 (2022)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/bej.v3i2.879

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sumber daya manusia, teknologi informasi, pengendalian intern, pemahaman akuntansi dan faktor eksternal terhadap kualitas informasi laporan keuangan pemerintah daerah Kota Bandar Lampung. Populasi dalan penelitian ini adalah pegawai bagian keuangan pada SKPD di Kota Bandar Lampung. Teknik pengambilan sampel dilakukan dengan metode purposive sampling yang menghasilkan 40 sampel untuk diolah.Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa sumber daya manusia,, teknologi informasi, sistem pengendalian intern dan pemahaman akuntansi berpengaruh positif dan signifikan terhadap kualitas informasi laporan keuangan pemerintah daerah Kota Bandar Lampung. Sedangkan Faktor ekternal berpengaruh dan tidak signifikan terhadap kualitas informasi laporan keuangan pemerintah daerah Kota Bandar Lampung.Kata Kunci : Sumber Daya Manusia , Teknologi Informasi, Pengendalian Intern Akuntansi, Pemahaman Akuntansi, Faktor Eksternal, Kualitas Informasi Laporan Keuangan.
The Effectiveness of Free Halal Certification Services Through the Scheme Self Declare for SMEs in Lampung Province Astrid Aprica Isabella; Pipit Novila Sari
International Journal of Economics (IJEC) Vol. 2 No. 2 (2023): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v2i2.562

Abstract

Based on the demands of the law that all products circulating in Indonesia must be halal certified, including products produced by MSEs. Food products, beverages, medicines, slaughter services and slaughter must be halal certified. Products that are not yet halal-certified in October 2024 will be subject to sanctions, sanctions ranging from written warnings, administrative fines, to the withdrawal of goods from circulation in accordance with the provisions in PP No. 39 of 2021 (Republic of Indonesia's Ministry of Religion). Therefore, BPJPH as the Halal Product Assurance Organizing Agency is mandated by law to provide convenience for MSE actors, namely by facilitating free halal certification (Sehati) through a self-declared mechanism. The purposes of this research are (1) to find out how far self-declaring halal certification services have been absorbed by UMK actors, especially in Lampung Province, (2) to analyze BPJPH performance regarding self-declaring in accordance with the target given, namely in October 2024 UMK products are already certified legal. In this study used qualitative methods. The approach used in this study is an approach through a normative approach through sample testing and MSME data as the main data which is then processed qualitatively based on existing data. The research samples that became the object of this study were the UMK of Bandar Lampung City, UMK of South Lampung Regency, and UMK of Mesuji Regency. The number of respondents who were sampled in the study were 30 respondents from 10 UMK in Bandar Lampung City, 10 UMK in South Lampung Regency, and 10 UMK in Mesuji Regency. The results of the study show that in the past year self-declared halal certification has been well socialized, but UMK hopes that the free halal certification quota will be extended/added so that it is absorbed evenly both in cities and in remote districts.
Efektivitas Pembiayaan Dari Koperasi Dalam Peningkatan Kapas itas Usaha UMKM Studi Pada UMKM Di Kota Bandar Lampung Oktaria, Eka Travilta; Sari, Pipit Novila
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4627

Abstract

Koperasi merupakan suatu sumber pembiayaan alternatif bagi UMKM karena mengingat masihminimnya lembaga keuanganseperti Bank yang melirik UMKM sehingga sangat ditentukan olehbagaimana pembiayaan yang didapatkan dalam peningkatan usaha tersebut. Bagaimanapengembangan usaha, sumberdaya manusia dan modal yang dimiliki menjadi efektif dan efisientanpa adanya pembiayaan yang tepat. Hal–hal tersebut di atas menjadikan UMKM perlu penangananyang berbeda dibandingkan dengan penanganan usaha lain dalam sektor pembiayaan. Sebagai suatuusaha, UMKM memiliki dua ciri penting: Pertama selalu melibatkan barang dalam volume besar danproses produksi memiliki risiko yang relatif tinggi seperti Bahan Baku. Kedua ciri khas ini munculkarena UMKM menyerap tenaga kerja dalam satu atau beberapa tahapnya dan memerlukan ruanguntuk kegiatan lainnya dalam produksi maupun operasional. Selain itu minimnya pembiayaan punmenjadi kendala jalannya UMKM dalam pengembangan usaha dan serta peningkatam kapsitas usahasehingga menjadi salah satu permasalahan klasik yang masih belum terjawab.Dalam penelitian inidigunakanmetode kualitatif. Pendekatan yang digunakan dalam penelitian ini adalah pendekatanmelalui pendekatan secaranormatifmelalui uji sampeldan data Koperasi dan UMKM sebagai datautama yang selanjutnya diolah secara kualitatif berdasarkan data yang ada.Kata Kunci : Efektivitas, Pembiayaan, Koperasi, UMKM.
Co-Authors Adhi Nurhartanto, Adhi Affandy, Febrina Alie, Maria Septijantini Alyonni, Alvin Astrid Aprica Isabella Aura Dewi Bakti, Umar Dheo Rimbano Dwi Astuti Dwi Nurahman, Dwi Ekatama, Mohammad Renandi Isabella, Astrid Aprica Jahran Qaid Pratama Jordi , Roy Kumalasari, Netty Kumalasari, Nety Loliyana, Rina Loliyani, Rini Mirda, SE. MM, DR. Hj Rizyana Mutiara N, Indah Nety Kumala Sari Nety Kumalasari Novalita Novalita Novalita Novalita Novalita, Novalita Nurhadi, Satrio Oktaria, Eka Travilta Oktaria, Eka Travilta Parasati, Yuanita Ayu Puteri Sophia Balkis Regina Salsabila Riki Alfian Rizky, Nova Dwi Safitri, Febri Dwi Silvia, Dewi Siregar, Anasta Aulia Susi Indriyani Taruna, Dede Septian Travilta Oktaria, Eka Tyas Desita Wengrum WA, Shinta Merinda Wengrum, Adinda Puspita Yulia Yulia Yusda, Desi Derina Zulkarnain, Muhammad Maheswarafi