Article Per Year (5 Year)
p-Index From 2020 - 2025
2.811
P-Index
This Author published in this journals
All Journal Measurement : Jurnal Akuntansi MAKSI JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Ilmu Manajemen dan Akuntansi Terapan DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Inovasi Penelitian Eksos Penamas: Journal of Community Service Jurnal Ilmiah Pengabdian dan Inovasi Kapuas Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat
Murti Puspita Rukmi
Politeknik Negeri Pontianak
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH KABUPATEN DAN KOTA PROVINSI SE-KALIMANTAN BARAT TAHUN 2011-2014 B2091141042, Murti Puspita Rukmi
MAKSI UNTAN Vol 1, No 2 (2016): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (36.167 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah, dana perimbangan, dan belanja modal terhadap kinerja keuangan pemerintah daerah yang dinyatakan dengan rasio derajat desentralisasi, rasio ketergantungan keuangan daerah, rasio kemandirian keuangan daerah dan rasio efektivitas pendapatan asli daerah. Populasi dalam penelitian ini menggunakan 14 kabupaten dan kota di Provinsi Kalimantan Barat tahun 2011-2014. Analisis data dilakukan dengan melakukan uji asumsi klasik berupa uji normalitas dan pengujian hipotesis. Berdasarkan hasil uji asumsi klasik, didapatkan hasil bahwa data berdistribusi normal serta tidak terjadi autokorelasi, tidak terjadi multikolinearitas maupun tidak terjadi heterokedastisitas. Penelitian ini menggunakan alat analisis data regresi berganda dengan bantuan software komputer SPSS versi 20.00.Hasil penelitian menunjukkan bahwa : 1) Pendapatan Asli Daerah berpengaruh signifikan positif terhadap kinerja keuangan pemerintah daerah kabupaten dan kota Provinsi Kalimantan Barat. 2) Dana Perimbangan berpengaruh signifikan negatif terhadap kinerja keuangan pemerintah daerah di kabupaten dan kota Provinsi Kalimantan Barat. 3) Belanja Modal tidak berpengaruh terhadap kinerja keuangan pemerintah daerah kabupaten dan kota Provinsi Kalimantan Barat. Kata Kunci     : Pendapatan Asli Daerah, Dana Perimbangan, Belanja Modal, dan Kinerja Keuangan Pemerintah Daerah.
Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO soraya, Soraya; Riyani, Yani; Mardiah, Kartawati; Andriana, Susan; Irawati, Rika; Rukmi, Murti Puspita; Cahyowati, Anik
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 4, No 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/jd.v4i2.487

Abstract

In the digital era as it is today, information technology has a significant impact on the process of accounting records in a company. However, the human resource factor is an obstacle for SMEs to develop and be able to compete with large companies. Moreover, if it is associated with the importance of presenting financial statements that are accountable and in accordance with standards, it requires MSMEs to be responsive to technological changes that occur. The existence of these demands, made the Ministry of Cooperatives and Small and Medium Enterprises (SMEs) in October 2017 launch an online-based application that is the Micro Business Accounting Report (Lamikro) application. The purpose of this Community Service activity is to provide knowledge about the preparation of financial statements with the application of Lamikro to MSMEs that are found in the Office of Cooperatives, Micro Business and Trade of Pontianak City. The participants who attended were 34 MSMEs. The methods applied are lecture, tutorial and discussion methods. Before giving a lecture, participants are given pre-test questions first. The pre-test results showed that 80% of participants did not understand the preparation of financial reports both manually and online. At the end of the activity a post test was conducted, which showed that 82.79% of participants had understood the preparation of financial reports both manually and online. This means, there is an increase in the knowledge and understanding of participants from before training and after training.  Keywords: MSME, Financial Statements, Lamikro
PELAPORAN TOTAL PENDAPATAN, PAD, DAN PENDAPATAN TRANSFER PEMERINTAH DI ERA PANDEMI COVID-19 (STUDI PADA PEMERINTAH DAERAH DI PROVINSI KALIMANTAN BARAT) Elsa Sari Yuliana; Murti Puspita Rukmi; V. Ananta
Jurnal Inovasi Penelitian Vol 2 No 7: Desember 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i7.1438

Abstract

The Covid-19 pandemic hit all nations in the world since the end of 2019 until now. One of the efforts to deal with the spread of the Covid-19 virus is to limit human movement in hopes of slowing transmission. With the policy of restriction of movement, it has an impact on the inhibition of economic growth. Economic movements will have an impact on the income of companies and society. This is what underlies the purpose of this study is to analyze the impact of the Covid-19 pandemic on government revenues. This form of research uses qualitative and quantitative methods. The type of data used is secondary data from local government financial statements. This form of research uses qualitative and quantitative methods. The type of data used is secondary data from local government financial statements. Data collection techniques are performed with Documentation, and Library Studies. Analytical techniques with descriptive data analysis methods. This study yielded information that the Covid 19 Pandemic in general has an impact on total local government revenues.
BENEISH M-SCORE MODEL UNTUK MENDETEKSI KECURANGAN KEUANGAN BUMN DI INDONESIA Elsa Sari Yuliana; Yohanes Adi Nugroho; Murti Puspita Rukmi
Jurnal Inovasi Penelitian Vol 2 No 2: Juli 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i2.1445

Abstract

The development of the Beneish M-Score Model is carried out using data from public companies in the United States so that the calculated coefficients in the formula are not necessarily similar to the characteristics of public companies in Indonesia. even though this model has been widely used to see possible opportunities for companies in the Indonesian capital market. This causes the researcher to want to see whether the Beneish M-Score Model is accurate for use in the Indonesian capital market. The research objective is the accuracy of using the Beneish M-Score Model for public companies in the Indonesian capital market. And the research objective is to answer the two problem formulations. This form of research uses qualitative and quantitative methods. The type of data used is secondary data from the annual financial statements of public companies on the Indonesia Stock Exchange. Data collection techniques are carried out by documentation and literature study. Analysis technique with statistical approach
The Effectiveness of Advertising Cost Against Sales and Firm Value Yohanes Adi Nugroho; Murti Puspita Rukmi; Perdhiansyah Perdhiansyah
Journal of Applied Accounting and Taxation Vol 8 No 1 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i1.5068

Abstract

Businesses and companies use advertising as a product promotion tool for customers. Every expenditure utilizing advertising carried out by the company is used to attract public interest in a product, which will increase product sales and ultimately impact increasing company value. This study examines the effectiveness of advertising costs and their impact on sales and company value. The research samples use data from the financial reports included in the consumer goods sector with the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2018-2021. The research method is quantitative, and the sampling method is purposive. The test results show an influence between advertising costs and sales, and there is an effect between advertising costs and sales on firm value. The findings imply that advertising costs by companies can increase public awareness and then increase company sales. So, the higher advertising intensity the company carries can boost profits and increase company value in the eyes of investors or potential investors. This study found that advertising costs, besides influencing sales, also affect company value.
Pemberdayaan Masyarakat Melalui Pelatihan Pengelolaan Keuangan Dan Pengembangan Potensi Pariwisata Desa Wisata Sungai Kupah Kabupaten Kubu Raya Susan Andriana; Agus Widodo; Anik Cahyowati; Desty Wana; Fiorintari Fiorintari; Melati Pramudita Lestari; Merry Triani; Murti Puspita Rukmi; Wida Arindya Sari; Yohanes Adi Nugroho
Kapuas Vol 2 No 1 (2022): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v2i1.398

Abstract

Pengembangan pariwisata sekarang ini mulai mengarah kepada konsep pemberdayaan masyarakat lokal untuk melakukan proses perencanaan, pengembangan dan pelaksanaan pariwisata di daerahnya. Bagi sebagian masyarakat, pariwisata merupakan salah satu sumber pendapatan dan mata pencaharian utama. Masyakarat terlibat melalui Usaha Mikro, Kecil dan Menengah (UMKM) yang dibangun pada daerah tujuan wisata. Sehingga, keterlibatan masyarakat lokal menjadi sangat penting dalam proses pengembangan ini. Salah satu konsep pembangunan pariwisata adalah melalui Desa Wisata. Sungai Kupah adalah desa yang berada di kecamatan Sungai Kakap, Kabupaten Kubu Raya, Kalimantan Barat, Indonesia. Pada tahun 2010, penduduk desa ini berjumlah 3.089 jiwa. Lokasi Desa Sungai Kupah juga tidak terlalu jauh dari pusat kota Pontianak yaitu sekitar 25 KM ke arah barat sehingga sudah menjadi alternatif destinasi wisata bagi masyarakat lokal. Tujuan dari pelaksanaan pengabdian pada masyarakat ini adalah untuk memberikan pelatihan dan memberdayakan masyarakat mengenai pentingnya pengelolaan keuangan dan kesadaran akan potensi desa wisata. Kegiatan pengabdian pada masyarakat ini dilaksanakan dengan cara memberikan materi tentang pengelolaan keuangan secara sederhana berdasarkan SAK EMKM, dan memberikan pemahaman bahwa masyarakat dapat menyadari dan menjadikan lingkungan tempat tinggal mereka dapat menjadi daerah tujuan wisata. Hasil kegiatan ini para peserta dapat dan mampu menyusun laporan keuangan sederhana berdasarkan SAK ETAP dan mampu mendeskripsikan potensi-potensi apa saja yang ada di Desa Sungai Kupah Kecamatan Sungai Kakap Kabupaten Kubu Raya sehingga dapat menjadi desa mandiri dan secara tidak langsung akan membantu meningkatkan pendapatan asli daerah
Dampak Perubahan Tarif Pajak Pertambahan Nilai Terhadap Perilaku Konsumtif Generasi Z Wida Arindya Sari; Murti Puspita Rukmi; Haryati Haryati; Fiorintari Fiorintari
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 1 (2024): MEASUREMENT : JURNAL AKUNTANSI JUNI 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i1.5795

Abstract

Penerapan tarif PPN dari 10 persen menjadi 11 persen membuat masyarakat harus bersikap bijak dalam mengelola keuangan, masyarakat seharusnya dapat semakin selektif terkait barang atau jasa apa saja yang akan dibeli. Penerapan tarif PPN menjadi 11 persen atas barang dan jasa kena pajak tentunya dapat menurunkan perilaku konsumtif masyarakat terutama kalangan Generasi Z, maka penelitian ini dilakukan dengan tujuan untuk mengetahui dampak perubahan tarif PPN terhadap perilaku konsumtif Generasi Z yang dimoderasi oleh pemahaman terhadap Perpajakan. Bentuk penelitian yang digunakan yaitu metode survei eksplanasi dengan pendekatan kuantitatif. Populasi dalam penelitian ini merupakan seluruh mahasiswa Akuntansi, Jurusan Akuntansi Politeknik Negeri Pontianak. Sampel diambil menggunakan teknik purposive sampling dengan kriteria tertentu. Data dalam penelitian ini diperoleh dari jawaban responden dan sumber-sumber lain. Teknik analisis data menggunakan aplikasi SmartPLS 3.0 dengan pendekatan Structural Equation Modelling (SEM) berbasis Partial Least Square (PLS). Berdasarkan analisis SEM-PLS, penerapan PPN 11% tidak berpengaruh terhadap perilaku konsumtif generasi Z, Literasi Perpajakan berpengaruh terhadap perilaku konsumtif generasi Z, serta Literasi Perpajakan berpengaruh terhadap hubungan antara penerapan PPN 11% dan perilaku konsumtif pada Generasi Z Dapat disimpulkan bahwa penerapan PPN 11% tidak berdampak pada perilaku konsumtif Generasi Z hal ini dapat dikarenakan kenaikan PPN 11% yang diterapkan oleh Kementerian Keuangan hanya dikenakan pada beberapa jenis barang dan jasa tertentu yang tidak secara rutin dikonsumsi oleh Generasi Z, sehingga tidak dapat memengaruhi perilaku konsumtif Generasi Z.
Menilik Perbandingan Kontribusi Pajak Pariwisata terhadap Pendapatan Asli Daerah Kota Singkawang Sebelum dan Saat Masa Pandemi Covid-19 Rukmi, Murti Puspita; Nugroho, Yohanes Adi; Sari, Wida Arindya; Pratiwi, Wilka
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.608

Abstract

Tourism tax is part of regional taxes which consist of restaurant tax, entertainment tax and hotel tax. Good tourism tax management can have a good impact on local governments in increasing regional independence which is reflected in local original income. March 2020, the Covid-19 pandemic was officially declared to have entered Indonesia. This has a significant impact on the economy in Indonesia. One of those affected is the tourism sector where there is a policy of temporarily closing tourist attractions. This research aims to compare the contribution of tourism tax to local revenue before and during the Covid pandemic, especially in Singkawang City, which is the best tourism city in West Kalimantan Province. The research method applied is a descriptive approach with a combination of quantitative and qualitative methods. Meanwhile, the data analysis tool applied in this research is the Paired Simple T-Test statistical test. The research results show that there is no difference between the contribution of tourism tax to Singkawang City's original regional income before and during the Covid-19 pandemic.
PENGARUH KAPASITAS ANGGARAN DAERAH TERHADAP KASUS COVID 19: STUDI PADA PEMERINTAH DAERAH DI KALIMANTAN BARAT Indriani, Ika Kurnia; Widodo, Agus; Rukmi, Murti Puspita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 3 (2021): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (814.16 KB) | DOI: 10.36694/jimat.v12i3.365

Abstract

The covid 19 pandemic has had a major impact on regional economic conditions. The assessment of the financial condition of the regional government is one way to see the effect of budget capacity on the case of covid 19. The financial condition of the regional government will be seen from the high dimensional index value. This study aims to analyze the effect of budget capacity on cases of covid 19 and obtain a dimensional index of financial condition as an indicator of the region's ability to deal with the covid 19 pandemic. The results show that budget capacity of local government have simultaneous effect on covid 19 cases with sig. 0,001. PAD sig. 0,001, DAK sig 0,001, and regional capital expenditures sig. 0,012 have an partial effect on cases of covid 19 . The financial condition of the regional government in West Kalimantan in good condition. This is illustrated by the best service solvency index being Sekadau, Ketapang, Landak, and Pontianak, the best financial independence dimension index is Pontianak, the best service solvency dimension index is Kayong Utara and Kapuas Hulu.
The Pelatihan Pengelolaan Keuangan dan Pemasaran Produk Pada Destinasi Wisata Kampung Caping Kota Pontianak: KAMPUNG CAPING TOURISM DESTINATION PONTIANAK CITY'S PRODUCT MARKETING AND FINANCIAL MANAGEMENT TRAINING Fiorintari, Fiorintari; Widodo, Agus; Cahyowati, Anik; Wana, Desty; Lestari, Melati Pramudita; Triani, Merry; Rukmi, Murti Puspita; Indriani, Ika Kurnia; Sari, Wida Arindya; Nugroho, Yohanes Adi
Kapuas Vol. 3 No. 2 (2023): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v3i2.546

Abstract

The implementation of community service aims to provide training and empower the community regarding the importance of financial management and awareness of the potential of tourist villages. This community service activity is carried out by providing material on simple financial management based on SAK EMKM, and providing an understanding that people can realize and make their living environment a tourist destination. The results of this activity the participants were able and able to compile simple financial reports based on SAK ETAP and were able to describe what potentials exist in the Caping Tourism Village, Pontianak City.
Co-Authors Agus Widodo AGUS WIDODO Anik Cahyowati B2092151009, PERDHIANSYAH Cahyowati, Anik Cahyowati, Perdhiansyah Desty Wana Fiorintari Fiorintari Fiorintari, Fiorintari Fiorintari, Fioritari Handayani, Ponjaya Tri Haryati Haryati Ida Ayu Putu Sri Widnyani Indah Permata Sari Indriani, Ika Kurnia Irawati, Rika Kartawati Mardiah Lestari, Melati Pramudita Mahyus Mahyus, Mahyus Melati Pramudita Lestari Merry Triani Muhammad Farisan Luthfi Noviriani, Eliza Nur, Uray M. Prasetyo, Henri Pratiwi, Wilka Rayhan, Irvan Sari, Arindya Sari, Wida Arindya Soraya Soraya Soraya V. Ananta Wana, Desty Wida Arindya Sari Yani Riyani Yohanes Adi Nugroho Yuliana, Elsa Sari Zulfariansyah , Muhammad