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Noviardy, Andrian
Universitas Bina Darma
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ANALISIS KOREKSI FISKAL TERHADAP LAPORAN KEUANGAN KOMERSIAL PADA UKM “BATIK JUMPUTAN” KOTA PALEMBANG Sangkut, Sangkut; Noviardy, Andrian
JURNAL DARMA AGUNG Vol 31 No 6 (2023): DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i6.3782

Abstract

Penelitian ini bertujuan untuk mendapatkan pemahaman tentang sejauh mana penyusunan laporan keuangan fiskal UKM Batik Jumputan telah sesuai dengan peraturan perpajakan yang berlaku. Selain itu, penelitian ini bertujuan untuk memahami bagaimana penerapan rekonsiliasi fiskal terhadap laporan keuangan komersial UKM Batik Jumputan, mengidentifikasi penyebab perbedaan antara laporan keuangan komersial dan fiskal, serta mengukur dampak yang terjadi pada laporan keuangan perusahaan setelah dilakukan koreksi fiskal yang menjadi dasar perhitungan PPh Badan.
Analysis of Work Loyalty and Work Motivation during the Covid-19 Pandemic on Employee Performance on Delivery Services in Palembang City Trisninawati, Trisninawati; Noviardy, Andrian; Zulfikri, Kemas
Asia Pacific Journal of Management and Education (APJME) Vol 6, No 1 (2023): March 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v6i1.2152

Abstract

This study aims to determine the performance of employees who are influenced by work loyalty and work motivation at the Delivery Service Service in Palembang City during the Covid-19 Pandemic, totaling 40 respondents. Purposive sampling was used in this research sample and a survey was conducted to collect data through a questionnaire with a Likert scale and using multiple regression analysis with a significance level of 5% analysis of the data This study found that work loyalty and work motivation have a positive effect on employee performance with the F value obtained at 6.550 which is greater than F table (3.24), this is also strengthened by the significant level value of 0.004 or the significance obtained is smaller than = 0.05. The results of the t-test of work loyalty show 0.231 > 0.05, which show that work loyalty has no effect on employee performance. The results of the t-test of work motivation show a t-statistic value of 0.004 <0.05, which show motivation partially has a significant influence on employee performance. Thus the multiple regression model can be used to predict employee performance in Delivery Services in Palembang City.
Pengambilan Keputusan Mahasiswa Dalam Berinvestasi pada Pojok Bursa Fitriasuri, Fitriasuri; Dinata, Muhammad Iskandar; Mellita, Dina; Elpanso, Efan; Noviardy, Andrian
MBIA Vol. 23 No. 1 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v23i1.3005

Abstract

Students are the young generation who will face financial complexity and risk. Therefore, students must be smart and wise in managing their finances through investment activities. This research analyzes the influence of financial literacy, financial performance, experience regret, and motivation on students' investment decision-making. This research is quantitative research that uses primary data originating from distributing questionnaires. The sampling technique is a simple random sampling technique with the Slovin formula to determine size. The number of respondents in the sample was 88 people. The tests were instrument tests, hypothesis tests, classical assumption tests, and multivariate linear regression analysis. Research results based on the t-test show that financial literacy and financial efficacy influence each individual's investment decisions. Meanwhile, unpleasant experiences and motivation variables do not affect individual investment decisions. However, the F test results show that financial literacy, financial efficacy, unpleasant experiences, and motivation significantly influence students' investment decisions at the Faculty of Social Humanities, Bina Darma University Palembang. Keywords: Literacy, Efficacy, Experienced, Motivation, Investment Abstrak Mahasiswa adalah generasi muda yang akan menghadapi kompleksitas dan risiko finansial di masa depan. Oleh karena itu mahasiswa perlu cerdas dan bijak dalam mengelola keuangannya melalui kegiatan investasi. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, kinerja keuangan, perasaan menyesal dan motivasi terhadap pengambilan keputusan investasi mahasiswa. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data primer yang berasal dari penyebaran kuesioner. Teknik pengambilan sampelnya adalah teknik simple random sampling dengan rumus Slovin untuk menentukan ukuran. Responden yang menjadi sampel berjumlah 88 orang. Pengujian yang dilakukan adalah uji instrumen, uji hipotesis, uji asumsi klasik, dan analisis regresi linier multivariat. Hasil penelitian berdasarkan uji t menunjukkan bahwa literasi keuangan dan efikasi keuangan berpengaruh terhadap keputusan investasi setiap individu. Sedangkan variabel penyesalan dan motivasi tidak berpengaruh terhadap keputusan investasi individu. Namun demikian berdasarkan hasil uji F menunjukkan bahwa tingkat literasi keuangan, efikasi keuangan, pengalaman yang tidak menyenangkan dan motivasi secara simultan mempunyai pengaruh yang signifikan terhadap keputusan investasi mahasiswa Fakultas Sosial Humaniora Universitas Bina Darma Palembang. Kata kunci: Literasi, Efikasi, Experienced Regret, Motivasi, Investasi
Work-life Balance Among Daily Worker Amid Covid-19: Differences Between Gender and Sector Mellita, Dina; Fitriasuri, Fitriasuri; Elpanso, Efan; Noviardy, Andrian
MBIA Vol. 23 No. 1 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v23i1.3200

Abstract

This study aims to identify WLB in DW workers in the hospitality business during the COVID-19 pandemic in Palembang City. The hospitality business, which includes the lodging, travel and tourism, food and beverage (F&B), and recreation businesses affected by the pandemic, has changed the employment status of surviving workers to Daily Workers (DW). The reduced number of workers in this business has caused DW's workload to be heavier. Several previous studies noted that the high workload will disrupt workers' work-life balance. This study uses a causal-comparative study design to explore whether there are differences in WLB by gender and sectorally between the F&B and Lodging sectors during the pandemic. In this case, we saw WLB from the side of Time balance (TB), Involvement balance (IB), and Satisfaction balance (SB). Because the results of the normality test of the data indicate that the research data did not pass the test, We used the Mann-Whitney U Test non-parametric statistical to test the two samples in this study. Based on the test results, the WLB gender is different in the time balance variable, while from the sectoral side, WLB is different in the satisfaction balance variable. Keywords: Work-life Balance, Time Balance, Involvement Balance, Satisfaction Balance, Daily Worker, Hospitality Abstrak Penelitian ini bertujuan untuk mengidentifikasi keseimbangan kehidupan kerja (Worklife pada pekerja harian (Daily Worker/DW) di industri perhotelan selama pandemi Covid-19 di Kota Palembang. Industri perhotelan meliputi akomodasi, perjalanan dan pariwisata, makanan dan minuman (Food and Beverage/F&B), serta rekreasi, terkena dampak pandemi yang merubah status pekerja yang masih bertahan menjadi pekerja harian. Adanya pengurangan jumlah pekerja sebagai akibat kebijakan pembatasan mobilisasi selama pandemi menyebabkan beban kerja pekerja harian menjadi lebih berat. Beberapa studi sebelumnya mencatat bahwa beban kerja yang tinggi akan mengganggu keseimbangan kehidupan dan kerja tenaga kerja. Studi ini menggunakan disain komparatif kausal untuk mengeksplorasi apakah terdapat perbedaan dalam keseimbangan kehidupan kerja berdasarkan jenis kelamin dan antar sektor, yaitu sektor F7B dan akomodasi selama pandemi. Penelitian ini, WLB akan dilihat dari sisi Keseimbangan Waktu (Time Balance/TB) Keseimbangan Keterlibatan (Involvement Balance/IB) dan Keseimbangan Kepuasan (Satisfaction Balance/SB). Oleh karena hasil pengujian normalitas menunjukkan data yang tidak terdistribusi dengan normal, analisis penelitian ini menggunakan uji statistik non-parametrik Mann-Whitney U Test. Berdasarkan hasil pengujian diketahui bahwa WLB berdasarkan jenis kelamin berbeda pada variabel keseimbangan waktu, sementara dari sisi sektoral, WLB memiliki perbedaan dalam variabel keseimbangan kepuasan. Kata Kunci: Keseimbangan Kehidupan-Kerja, Keseimbangan Waktu, Keseimbangan Keterlibatan, Keseimbangan Kepuasan, Pekerja Harian, Hospitality
Determinants Of Tax Aggressivity In Manufacturing Companies In The Consumption Goods Industry Sector Registered On The Idx Putri, Helen Tiara; Noviardy, Andrian
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 1 (2024): Januari 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i1.1119

Abstract

Tax aggressiveness is an act of tax avoidance carried out by companies by carrying out tax planning (tax plaining) by exploiting loopholes in the law with the aim of reducing company profits so that tax savings can be implemented but carried out both legally and illegally, tax aggressiveness can be measured using the Effective Tax scale Rate (ETR) is the most commonly used in some literature. The range of ETR values that can identify tax aggressiveness or not. This research aims to determine the relationship between capital intensity, liquidity, profitability, leverage and company size on tax aggressiveness. The population in this study was manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) in 2019–2021. The sample selection method in this research was determined using a purposive sampling method which aims to obtain samples that comply with the specified criteria . The research results show that capital intensity has no effect on tax aggressiveness; the liquidity variable has no effect on tax aggressiveness; the profitability variable has a significant negative effect on tax aggressiveness; the leverage variable has no effect on tax aggressiveness; and the company size variable has no effect on tax aggressiveness.
Retribution Collection and Tellecomunication Tower Control on Increased Original Local Government Revenue in Banyuasin District Sari, Novita; Noviardy, Andrian
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 1 (2024): Januari 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i1.1125

Abstract

The aim of this research is to identify how retribution and control of telecommunications towers affect the increase in regional foreign income in Banyuasin Regency. The data sources in this research are secondary data, namely Surat Tanda Retribusi Daerah (STRD) and Surat Tanda Setoran (STS) at the Banyuasin Regency Diskominfo-SP. The research method used in this study is descriptive qualitative. There are three stages in this method: data condensation, data presentation, and verification or conclusions. The percentage of telecommunications tower control retribution collected by the Banyuasin Regency Government in 2020 has exceeded the revenue target, namely 100.23%, in 2021 it increased to 101.60%, while in 2022 it decreased to 84.89%. Even though there will be a decline in 2022, the realization of revenues in 2020 and 2021 has reached or even exceeded the targeted revenues. has been above 100%, this shows that the collection of telecommunications tower control retribution has been achieved very effectively. Meanwhile, the contribution of retribution and control of telecommunications towers to increasing PAD during 2020-2022 is still below 10%, so the criteria are very low.
Sosialisasi dan Edukasi Pengelolahan Piutang Sebagai Upaya Meningkatkan Profitabilitas Pada Rumah Sakit Pusri Palembang Putri, Seranti; Mellita, Dina; F, Fitriasuri; Elpanso, Efan; Noviardy, Andrian; H, Heriyanto
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 10 (2025): Januari
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14744451

Abstract

To maintain financial stability and increase hospital profitability, accounts receivable management is essential. The purpose of this study was to assess the various approaches used to manage accounts receivable at Pusri Hospital, make policy recommendations, and increase hospital staff awareness and understanding through socialization and education. This study used a descriptive quantitative approach by analyzing financial data and conducting in-depth interviews with the head of the hospital's finance department. To determine how effective accounts receivable management is, activity and profitability ratio analysis was conducted. A conference with the head of the finance room was conducted to obtain information on current policies and practices, as well as to provide suggestions based on the results of the study. The results showed that the accounts receivable turnover of Pusri Hospital has fluctuated over the past three years. In 2022, accounts receivable turnover decreased drastically as a result of ineffective claims management. The results of the interviews showed that the hospital recognized the need for policy improvements, including the implementation of an ERP system to help manage accounts receivable in a more integrated and effective manner. This study led the hospital to commit to improving the accounts receivable management process, including socializing payment policies to patients. This study includes independent study findings that include strategic analysis and advice. They are expected to help Pusri Hospital increase profitability and maintain stable cash flow in the future.
Sosialisasi dan Edukasi Pengelolahan Piutang Sebagai Upaya Meningkatkan Profitabilitas Pada Rumah Sakit Pusri Palembang Putri, Seranti; Mellita, Dina; F, Fitriasuri; Elpanso, Efan; Noviardy, Andrian; H, Heriyanto
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 10 (2025): Januari
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14744451

Abstract

To maintain financial stability and increase hospital profitability, accounts receivable management is essential. The purpose of this study was to assess the various approaches used to manage accounts receivable at Pusri Hospital, make policy recommendations, and increase hospital staff awareness and understanding through socialization and education. This study used a descriptive quantitative approach by analyzing financial data and conducting in-depth interviews with the head of the hospital's finance department. To determine how effective accounts receivable management is, activity and profitability ratio analysis was conducted. A conference with the head of the finance room was conducted to obtain information on current policies and practices, as well as to provide suggestions based on the results of the study. The results showed that the accounts receivable turnover of Pusri Hospital has fluctuated over the past three years. In 2022, accounts receivable turnover decreased drastically as a result of ineffective claims management. The results of the interviews showed that the hospital recognized the need for policy improvements, including the implementation of an ERP system to help manage accounts receivable in a more integrated and effective manner. This study led the hospital to commit to improving the accounts receivable management process, including socializing payment policies to patients. This study includes independent study findings that include strategic analysis and advice. They are expected to help Pusri Hospital increase profitability and maintain stable cash flow in the future.
Pengaruh Digital Marketing Terhadap Peningkatan Penjualan Pada Industri Kecil Menengah (IKM) Dinas Perindustrian Provinsi Sumatera Selatan (Studi Kasus IKM Jami’ah Riqzi Herbal di Daerah Plaju) Mareta, Nanda; Elpanso, Efan; Mellita, Dina; Fitriasuri, Fitriasuri; Noviardy, Andrian
Jurnal Penelitian Multidisiplin Bangsa Vol. 1 No. 8 (2025): Januari
Publisher : Amirul Bangun Bangsa Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpnmb.v1i8.315

Abstract

Adapun tujuan penelitian ini untuk mengetahui pengaruh Digital Marketing terhadap Peningkatan Penjualan pada Industri Kecil Menengah (IKM)Dinas Perindustrian Provinsi Sumatera Selatan (Studi kasus IKM Jami’ah Riqzi Herbal di Daerah Plaju) Penelitian ini bertujuan untuk mengetahui dan mengukur seberapa besar pengaruh Digital Marketing terhadap Peningkatan Penjualan pada Industri Kecil Menengah (IKM)Dinas Perindustrian Provinsi Sumatera Selatan (Studi kasus IKM Jami’ah Riqzi Herbal di Daerah Plaju). Dalam penelitian ini diambil sebanyak 100 responden dengan pemilihan sampel menggunakan sampling jenuh. Jenis data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan kuesioner dengan skala likert. Metode analisis yang digunakan adalah metode regresi linier sederhana. Dari hasil uji t diketahui thitung variabel Digital Marketing  sebesar 11,547 > ttabel 2,625. Maka thitung variabel Digital Marketing  lebih besar dari ttabel atau thitung11,547 > ttabel 2,625. Dapat dinyatakan bahwa Ho ditolak dan Ha diterima, artinya ada pengaruh positif dan signifikan Digital Marketing (X) terhadap Peningkatan Penjualan (Y). Untuk hasil uji koefisien determinasi diketahui nilai Rsquare sebesar 0,707 atau sebesar 70,7%. Artinya variabel Digital Marketing(X) mempengaruhi variabel Peningkatan Penjualan (Y) sebesar 70,7%.
Sosialisasi Dan Edukasi Green Human Resource Management Pada Pegawai Dinas Perindustrian Sumatera Selatan Apriyanza, Muhammad; Mellita, Dina; Fitriasuri, Fitriasuri; Elpanso, Efan; Noviardy, Andrian
Mestaka: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Februari 2025
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v4i1.579

Abstract

The development Over time, human resource management has changed, one which is the creation of ecologically friendly company activities by producing the concept of Green Human Resources Management (GHRM). Currently, Green Human Resource Management has become the main business strategy for substantial organizations where Human Resource Development has an active role in the work environment. Green resource management is a policies for environmentally conscious companies resource management Management is human resources that are aware of scientific disciplines aware of scientific disciplines by combining with maintain the sustainability of nature in company management. Green Human Resource Management is a program that helps create a green workforce that can understand and appreciate green culture in an organization that requires high-level technical and management skills in employees. Green Human Resource Management practices in supporting better environmental performance. The approach is a qualitative one that is based on empirical research by examining use in empirical research by examining use green human resources management in the industrial world based on” devotion results from various parties, with sources of national journals, international journals.
Co-Authors Adit Jordi Junaidi Anggraini, Deta Aprillia, Ellana Nur Apriyanza, Muhammad Arbainah Mawardah DEWI SARTIKA Dina Mellita Dinata, Muhammad Iskandar Dini Handayani, Dini Efan Elpanso Elpanso, Efan F, Fitriasuri Fitriasuri, Fitriasuri Fitriasuri, Fitriasuri Fitriyani, Rosha H, Heriyanto Heriyanto Heriyanto Heriyanto Herlina, Nuratmi Mien Herpika Oktavia Ida Ayu Putu Sri Widnyani Indriani, Henni Irwan Septayuda Kurnia, Nyayu Mareta, Nanda Maulidia, Siti Azzahro Mawardah, Arbainah Melita, Dina Mellita, Dina Misnawati, Desy Muhammad Salindra Mustikasari, Yayuk Nopasari, Widia Novita Sari Novriyanti, Suci Nur Hidayah Nur Hidayah Nyayu Kurnia Oktavia, Lisa Putri, Helen Tiara Putri, Seranti Rahayu, Sari Rahmadani, Novi Rahmadona, Lisa Riki Saputra Sabeli Aliya Sangkut, Sangkut Saparingga, Yolan Sari, Yessy Mayang Sholahudin Arsyad Suciyani, Ridha Syafitri Anggraini Terzaghi, M. Titan Trisninawati Trisninawati, Trisninawati Verawaty Verawaty Vivi Sahfitri Wahasusmiah, Rolia Wiwin Agustian Yama Lestari, Riski Yolan Saparingga Yulia Isnaini Zulfikri, Kemas