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All Journal AKUNTABILITAS ETIKONOMI JURNAL ECONOMIA ProBank: Jurnal Ekonomi dan Perbankan Jurnal Pendidikan Indonesia Jurnal Manajemen dan Bisnis Sriwijaya Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Ilmiah Ekonomi dan Bisnis Ikonomika : Jurnal Ekonomi dan Bisnis Islam Sinkron : Jurnal dan Penelitian Teknik Informatika IKRA-ITH Teknologi Jurnal Sains dan Teknologi Assets: Jurnal Akuntansi dan Pendidikan International Journal of Social Science and Business International Journal of Supply Chain Management IKRA-ITH ABDIMAS Journal of Indonesian Tourism, Hospitality and Recreation Eksis: Jurnal Riset Ekonomi dan Bisnis Comvice : Journal of community service Darmabakti Cendekia: Journal of Community Service and Engagements Jurnal Pendidikan dan Konseling Journal of Computer Networks, Architecture and High Performance Computing Yumary: Jurnal Pengabdian kepada Masyarakat Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Multidisciplinary: Applied Business and Education Research Jurnal Abdimas Bina Bangsa Al-Buhuts (e-journal) Society: Jurnal Pengabdian Masyarakat Annals of Human Resource Management Research JAMAIKA: Jurnal Abdi Masyarakat Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I International Journal of Multidisciplinary Sciences and Arts AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Jurnal Manajemen Dan Akuntansi Medan MDP Student Conference Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Bakti Masyarakat Manajemen Jurnal Akademik Pengabdian Masyarakat Engagement: Jurnal Pengabdian Kepada Masyarakat KOPEMAS Jurnal Hasil Inovasi Masyarakat (JHIM) Jurnal Pengabdiaan Masyarakat Larisma Jurnal Ekonomi, Manajemen, Akuntansi Jurnal JEJAMA Manajemen Malahayati Pengabdian Deli Sumatera

Febrianty, Febrianty

Universitas Malahayati

Author-ID : 8228814

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PENGARUH PEMAHAMAN PELAKU UKM DALAM MENYUSUN LAPORAN KEUANGAN TERHADAP IMPLEMENTASI LAPORAN KEUANGAN BERDASAR SAK ETAP DENGAN PERSEPSI PELAKU UKM SEBAGAI MODERATING VARIABLE Febrianty, Febrianty; Divianto, Divianto
International Journal of Social Science and Business Vol 1, No 3 (2017)
Publisher : Universitas Pendidikan Ganesha

The purpose of this research is to know: a). The magnitude of the influence of SME Understanding Factors in preparing financial statements based on SAK-ETAP on the implementation of financial statements based on SAK-ETAP, b). The magnitude of the effect of the use and ease of use of financial statements under SAK-ETAP moderate against the implementation of financial statements based on SAK-ETAP. The independent variable is the understanding of SMEs in preparing financial statements and the dependent variable is the Implementation of Financial Statements. While moderating variable is perception of perpetrator of SME. The population in this study are all SMEs registered in BPS Palembang City amounted to 32,706 based on data in 2015. The sample of this study is SMEs in Sukarami District in Palembang City a number of 30 SMEs. The data were collected using questionnaires. Analyzer used to test H1 used simple linear regression model. While H2 - H3 tested with MRA (Moderated Regression Analysis). The results showed that the Influence of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP on Implementation of Financial Statements in this study amounted to 0.747 or 74.7%. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 2 supported. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the ease of use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 3 is supported.Â Keywords: Understanding, SME, financial statements, SAK ETAP

Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Perbankan Febrianty, Febrianty
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 12 No. 2 (2017): Oktober - Maret
Publisher : STIE PGRI Dewantara Jombang

Tujuan penelitian ini adalah menganalisis rasio-rasio keuangan terhadap pertumbuhan laba perusahaan perbankan di BEI. Peneliti melakukan pengembangan penelitian dengan menambah penggunaan lebih banyak rasio keuangan dalam melihat pertumbuhan laba, yaitu: rasio likuiditas, rasio solvabilitas, rasio profitabilitas, rasio keuangan bank,Â dan rasio pasar. Jenis data yang digunakanÂ dalam penelitian ini berupa data sekunder berupa laporan tahunan perusahaan perbankan yang terdaftar di BEI pada tahun 2012-2016 dalam, data yang digunakan Â adalah data cross section. Teknik sampling yang digunakan adalah purposive sampling, sehingga sampel yang didapatkan 14 perusahaan perbankan.Â Teknik analisis yang digunakan adalah regresi berganda. Hasil penelitian menunjukan bahwa hanya variabel ROE yang berpengaruh signifikan secara parsial terhadap pertumbuhan laba pada perusahaan perbankan di BEI periode 2012-2016. Sedangkan BOPO, DAR, ROE, LAR, RR, NPL, CAR, DPR, CR, Cash Ratio, TIE, PER secara simultan berpengaruh signifikan terhadap pertumbuhan laba pada perusahaan perbankan di BEI periode 2012-2016.

E-Schools Development In Filial Schools As A Solution To Improve Teaching And Learning Activities And The Effectiveness Of School Administration Febrianty, Febrianty; Hadiwijaya, Hendra; Octafian, D. Tri
JPI (Jurnal Pendidikan Indonesia) Vol 9, No 3 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Lembaga Pembinaan Khusus Anak (LPKA) Class I Palembang is a pilot LPKA throughout Indonesia that has successfully implemented distance learning / filial schools with the same standards as the main schools (technical learning management schools) in collaboration with the Palembang City Education Office, Palembang City Government and Provincial Government of South Sumatra. LPKA Class I Palembang organizes formal education (filial schools) starting from elementary, middle, and high school levels. The purpose of this study is to build an e-school system as an alternative in overcoming problems in the teaching and learning process and academic administration of schools. The system development method used in this study is the Rapid Application Development (RAD) method, with the following stages: Requirements Planning, RAD Workshop Design, and Implementation. The results of this study are children's e-school systems so that it becomes a solution for LPKA Class I Palembang in implementing learning and improving the quality of children's learning.

Development of prototype electronic dashboard service performance of LPKA class I Palembang Hadiwijaya, Hendra; Febrianty, Febrianty; Azdy , Rezania Agramanisti
Sinkron : jurnal dan penelitian teknik informatika Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, April 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/sinkron.v5i2.10779

LPKA Palembang provides services to the community in the form of coaching in the fields of education, skills training, community guidance, and alleviation, services for Andikpas visits and complaints, remission submission services, assimilation, and other submissions especially to support alleviation programs such as the Conditional Leave (CB) program, Leaving Towards Free (CMB), and Parole (PB). To provide the best convenience and quality in providing services, a system is needed that can not only be used to submit and process service data online, but also can integrate service data so that it can be more easily accessed anytime and anywhere. The system created is an electronic dashboard or e-dashboard that can present data visually so that it is easily understood by readers. This study aims to build a prototype that can provide an overview of the e-dashboard system to be built. From the prototype evaluation, user feedback can be obtained which can be used to build an actual e-dashboard system so that it can reduce deviations from the system being built. The stages in this research are planning, designing, building, and evaluating the prototype. The results of this study are the development of e-Dashboard prototype that had been tested by 80% of LPKA Class I Palembang employees. The developed prototype has features that almost meet user needs because the system development is based on a quick analysis of the needs of future e-Dashboard users.

Measurement of e-school User Experience, Does it Support Blended Learning during the Covid-19 Pandemic ? : (Case Studies at Three Parent Schools LPKA Class I Palembang) Febrianty, Febrianty; Hadiwijaya, Hendra; Octafian, D. Tri
Sinkron : jurnal dan penelitian teknik informatika Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, April 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/sinkron.v5i2.10783

This study aims to measure the User Experience of e-school in supporting blended learning during the Covid-19 Pandemic. The object of this research is the parent school of LPKA Class I Palembang, namely: SDN 25, SMPN 22, and SMAN 11 Palembang. Because of this, all of the parent schools implemented an e-school web system adapted from the LPKA Class I Palembang filial e-school. The method used in this study was UEQ which was introduced by (Schrepp, 2018). The results of UEQ measurements on parent-school students show that: a). web e-school SDN 25 Palembang, on the scale of attractiveness, clarity, and accuracy are categorized as "above average" while the scale of efficiency, stimulation, and novelty are categorized as "good". b). web e-school SMPN 22 Palembang, on the scale of attractiveness, clarity, and efficiency are categorized as "above average" while the scale of accuracy and stimulation are categorized as "good". For novelty scale in the "Excellent" category. c). Web e-school of SMAN 11 Palembang, on a scale of attractiveness, efficiency, stimulation, and novelty is categorized as "good" while clarity and accuracy are categorized as "above average". For novelty scale in the "Excellent" category. Meanwhile, what parent-school teachers feel about the e-school web, on a scale of attractiveness, clarity, efficiency, accuracy, and novelty are categorized as "above average". Meanwhile, the other scale, stimulation, is categorized as "below average". So in other words, the web-adapted e-school from the LPKA Class I Palembang filial e-school as a whole has been able to support Blended-Learning learning during the Covid-19 Pandemic, although improvements still need to be made.

Pelatihan dan Pendampingan Kecakapan Hidup Berbasis Desain Grafis Bagi Anak Didik Lembaga Pembinaan Khusus Anak Febrianty Febrianty; Fatmariani Fatmariani; Hendra Rotama
COMVICE: Journal Of Community Service Vol. 2 No. 2 (2018): Oktober (2018)
Publisher : STIE PGRI Dewantara Jombang

Kegiatan Program Kemitraan Masyarakat (PKM) yang dilakukan penulis berupa pelatihan dan pendampingan kecakapan hidup berbasis technopreneurship bidang desain grafis bagi Anak Didik di Lembaga Pembinaan Khusus Anak (LPKA) Kelas I Palembang. Mitra Program ini adalah Bidang Pendidikan dan Keterampilan (Mitra I) dan Bidang Bimbingan Kemasyarakatan dan Pengentasan Anak (Mitra 2) di LPKA Kelas I Palembang. Kegiatan yang dilakukan oleh tim penulis berupa pelatihan dan pendampingan dilaksanakan selama 8 bulan, dengan metode pelaksanaan terdiri dari 5 tahap, yakni: persiapan, pembinaan, pendampingan, pelatihan dan evaluasi kegiatan. Dari hasil kegiatan terjadi peningkatan daya saing 60%, kemampuan penerapan Ilmu Pengetahuan dan teknologi bidang desain grafis dengan capaian sebesar 78%, dan terjadi peningkatan rasa percaya diri anak didik dan kemandirian anak didik dengan keterampilan khusus yang dimiliki serta semangat kewirausahaan bidang Desain Grafis dengan capaian 64%.

Pemanfaatan Limbah Kain Perca Sebagai Alternatif Peluang Usaha Rani Septiawati; Aci Murhad; Dina Dinata; Reni Anggainy; Winda Sari; Febrianty Febrianty
COMVICE: Journal Of Community Service Vol. 3 No. 1 (2019): April (2019)
Publisher : STIE PGRI Dewantara Jombang

Kegiatan Program kreativitas mahasiswa Kewirausahaan (PKM-K) dengan nama “Bakar Kaca” yaitu bantal lukis karikatur kain perca ini ber tujuan untuk: 1) memanfaatkan limbah kain perca di lingkungan masyarakat, 2) mengasah kreativitas yang bernilai jual dikalangan mahasiswa serta masyarakat luas, 3) membuka peluang usaha dalam upaya meningkatkan kesejahteraan masyarakat dan 4) melatih jiwa kewirausahaan mahasiswa. Identifikasi dan pemecahan masalah pada kegiatan ini menggunakan metode Strength, Weak, Opportunity dan Threat. Pelaksanaan kegiatan dibagi dalam 2 (dua) tahapan yaitudesain dan pengerjaan. Kegiatan ini sangat bagus untuk peluang usaha mahasiswa, karena itu dukunga untuk keberlangsungan usaha sangat diperlukan, mengingat adanya potensi pengembangan usaha yang cukup besar berdasarkan hasil penjualan dan permintaan/minat konsumen.

PKMS Greenpreneur: Pelatihan Desain Grafis Dengan Teknik Cutting Sticker Dalam Rangka Menjadikan Limbah/Barang Bekas Menjadi Bernilai Jual Fatmariani Fatmariani; Febrianty Febrianty
COMVICE: Journal Of Community Service Vol. 3 No. 2 (2019): Oktober (2019)
Publisher : STIE PGRI Dewantara Jombang

Pelaksanaan program pembinaan keterampilan pada anak didik Lembaga Pembinaan Khusus Anak (LPKA) Kelas I Palembang tetap saja menemui berbagai kendala selain biaya pelaksanaannya. Permasalahan prioritas yang dihadapi mitra LPKA Kelas I Palembang diantaranya: a. Belum ada pembinaan wirausaha secara khusus dan spesifik bagi Anak didik yang akan segera kembali ke masyarakat, b. Belum adanya pelatihan wirausaha yang memanfaatkan bahan/barang limbah yang ada disekitar lingkungan yang dapat diubah bentuknya menjadi barang bernilai jual dan sebagai peluang usaha dimasa depan. PKMS ini akan memperkenalkan konsep dan praktik greenpreneur pada anak didik. Greenpreneur adalah wirausaha yang berwawasan lingkungan (greenpreneur) artinya pengusaha yang memberi dampak positif bagi lingkungan dan turut mengembangkan potensi ekonomi dari permasalahan lingkungan yang ada seperti permasalahan yang ditumbulkan dari barang bekas/limbah buangan. Oleh karena itu, praktik greenpreneur dengan memanfaatkan puluhan ember bekas cat dari kegiatan renovasi bangunan LPKA dan sisa papan bekas yang hanya memenuhi ruangan gudang LPKA saja. Produk yang akan dihasilkan adalah kursi kekinian dan hiasan dinding yang bernilai seni dan bernilai jual yang dibuat dengan menggunakan desain grafis dengan teknik cutting sticker. Berdasarkan permasalahan prioritas yang harus ditangani maka beberapa solusi yang ditawarkan tim PKMS kepada mitra adalah: a. Memberikan pembinaan wirausaha secara khusus dan spesifik di bidang Desain Grafis khususnya cutting sticker bagi anak didik yang akan segera kembali ke masyarakat melalui PKMS ini, b. Memberikan pengenalan dan memotivasi mengenai wirausaha ramah lingkungan (greenpreneur). Wirausaha yang berwawasan lingkungan yang memberi dampak positif bagi lingkungan dan turut mengembangkan potensi ekonomi dari permasalahan lingkungan yang ada. Hasil PKMS ini telah dapat meningkatkan daya saing produk-produk hasil greenpreneur (minimal 65%), dan besar penerapan IPTEK bidang desain grafis dengan kekhususan teknik cutting sticker (minimal 70%).

Evaluasi Kinerja Berdasarkan Implementasi Sistem Pengendalian Internal D. Divianto; F. Febrianty
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study is to evaluate the performance based on the implementation of Internal Control System (SPI) at the Sub-Branch Office of Bank XYZ Palembang. The sample in this study were 48 respondents of the Sub-Branch Office of Bank XYZ Palembang. Data analysis technique used is descriptive qualitative method through descriptions of recapitulation result of respondent's answer on research questionnaire. The results of this study indicate that performance management has started supported by the application of SPI is considered adequate. However, the limited implementation of performance appraisal for financial elements causes SPI performance for the completion of follow-up audit findings at the Branch Office is not considered optimal. Therefore, attention needs to be applied to the SPI which also focuses on non-financial elements that also greatly support the company's performance either directly or indirectly. This research is expected to provide a description of the correlation between company performance with effective and efficient SPI implementation especially related to the completion of follow up on audit findings.

The Effect of Service Quality and Tax Sanctions on Service Satisfaction Hendra Hadiwijaya; F. Febrianty
ETIKONOMI Vol 18, No 2 (2019)
Publisher : Faculty of Economic and Business

This study aimed to analyze the effect of service quality and tax sanctions on service satisfaction and its implementation on compliance to pay personal vehicle tax. This study uses Structural Equation Modeling (SEM) as tools of analysis. The result shows that service quality affects service satisfaction, and it implies compliance with the personal vehicle tax payable compliance. Besides that, the tax sanctions affect service satisfaction, and it implies compliance with paying personal vehicle tax. Tax sanctions are a prevention tool for violations committed by taxpayers, If Service Satisfaction fails to meet expectations, and taxpayers will feel dissatisfied. If Service Satisfaction is in line with expectations, taxpayers will feel satisfied. If Service Satisfaction exceeds expectations, taxpayers will be very satisfied.JEL Classification: K34, M31

Co-Authors A. Jalaluddin Sayuti A. Jalaludin Sayuti A. Jalaludin Sayuti Abdillah, Fredika Abdul Nesser Hasibuan Abdul Rahman Acai Sudirman Aci Murhad Ahmad Ari Gunawan Sepriansyah Ahmad Muhammad Thantawi Ahmad Rosadi Ana Rusmardiana Ananta, Ronan Fasha Andi Desfiandi Andi Reni Anggraini, Putri Annisa, Mutiara Lusiana Arien Agustin Aswin Aswin Ayu Syafitri Azdy , Rezania Agramanisti Azmarani, Utami Barovih , Guntoro Budilaksono, Sularso budzana, Arya D Tri Octafian D. Divianto Darmawi Darmawi Devita Gantina Dewi , Euis Puspita Dina Dinata Divianto Divianto Divianto Divianto Divianto Divianto Divianto Dwi Wahyu Anggraini Eka Lestari Elly Susanti Euis Mufahamah Euis Puspita Dewi, Euis Puspita Fahmi Ajismanto Fahmi Ajismanto Fahrul Nurzaman Farida Farida Farista, Gita Fatmariani Fatmariani Fatmariani Febrian, Dimas Fitra Br Sihombing, Dame Elsya Gorda , A. Guntoro Barovih Guntoro Barovih, Guntoro Hagia Qatrunnada Hamzah, Ruth Samantha Harfinolla Amabel Kirani Harkandi Kencana, Woro Hendra Hadiwijaya Hendra Rotama Iftita Haz Qurnia Indah Setya Ramadhanti Indradewa, Rhian Iswandi Idris Jovan Febriantoko Jovan Febriantoko Kasman Bakry Kasman Bakry Kencana, Woro Harkandi Kurniawan, Hidayat Lestari Wuryanti Medy Antika Mr. I Gede Eko Putra Sri Sentanu Muhammad Irfan Pratama Muhammad Muhammad Muhammad Rafiq Munawara Munawara Munawara, Munawara Mutiara Lusiana Annisa Naufal, Faiz Akram Ahmad Nita Rahmawati, Nita Nizirwan Anwar Nuraisyah Nuraisyah Nurzaman, Fahrul Octafian, D. Tri Pramujati, Galih Iman Putri Anggraini Putri Utami Putri Utami Putri, Yecha Febrieanitha Rahyono Rahyono Rahyono, Rahyono Rahyono Ramadhini, Putri Aulia Rani Septiawati ranita refi refianti Reni Anggainy Rezania Agramanisti Azdy, Rezania Agramanisti Rezania, Rezania Ridha Afina Rita Martini S. Salmiah Sabila, Elga Chantika Saharani Saharani Saharani, Rizkhy Pramutya Sayuti, A. Jalaludin Sejati, Hiro Sepriansyah, Ahmad Ari Gunawan Siti Komaria Siti Komaria Siti Komsiah, Siti Sopian sopian Sudirman Sudirman Supitriyani, Supitriyani Surahmat Surahmat, Surahmat Suryani, Ni Suwarno, Muhammad Anno Suwartane, I Gede Agus Sya'ban, Gema Awal Syafitri, Ayu Syarif Permana Salingkat Thantawi, Ahmad Muhammad Tiur Simanjuntak Tiur Simanjuntak Triyana Putri Tutut Handayani Umi Rahmawati Wati, Reffika Winda Sari Woro Harkandi Kencana Wulandari - Wuryanti, Lestari Yobi Nagoya Pratiwi Yuliansyah Yuliansyah

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