Article Per Year (5 Year)
p-Index From 2019 - 2024
2.278
P-Index
This Author published in this journals
All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Media Mahardhika INTEGRITAS : Jurnal Pengabdian Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JCA (Jurnal Cendekia Akuntansi) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ekonomi, Manajemen, Akuntansi
Meiriasari, Vhika
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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

Found 16 Documents
Search

 1   2 
THE EFFECT OF CONSUMER PURCHASING POWER ON VALUE ADDED TAX (PPN) IMPLICATIONS ON SALES TAX ON LUXURY GOODS (PPNBM): (Survey on Electronics Consumers at Informa Elektronik PIM Palembang) Sari, Mayang; Hertati, Lesi; Meiriasari, Vhika
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.721

Abstract

This study aims to determine the effect of consumer purchasing power on the implications of value-added tax (VAT) for sales tax on luxury goods (PPnBM). The research population consisted of consumers at Informa Elektronik PIM Palembang, and the research sample was determined using the Slovin formula method. This study falls under the category of quantitative research. The data analysis employed in this study includes descriptive analysis, multiple linear regression analysis, preceded by an analysis of the F-test and t-test, and an analysis of the coefficient of determination (R2). The results of the study indicate that the Consumer Purchasing Power variable has a significant effect on Sales Tax on Luxury Goods (PPnBM). Furthermore, the Value Added Tax (VAT) variable also shows a significant effect on Sales Tax on Luxury Goods (PPnBM).
Pengaruh Penerapan Layanan Samsat Drive Thru Dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Palembang Kinanti, Asih; Anggraini, Leriza Desitama; Meiriasari, Vhika
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5228

Abstract

The manner in which taxpayers complete their tax obligations is known as compliance with the laws and regulations governing taxation. The potential to impact taxpayer compliance exists for both external and internal factors. Motivation from within that is connected to an individual's special qualities is known as internal motivation, and it is what drives someone to pay their taxes. All the same, it is an external factor, originating from the outside; examples of external factors are the surrounding environment and unsupportive conditions. This study looks at the impact of mobile and drive-through SAMSAT services on taxpayer compliance with motor vehicles. Palembang City motorists who file taxes were given access to a Google Form survey. The purpose of the survey was to randomly select one hundred respondents. It is possible to analyze data using quantitative approaches. The impact of drive-through SAMSAT on motor vehicle tax compliance in Palembang City is nil (prob 0.334 > alpha = 0.05), but mobile SAMSAT has a considerable impact (prob 0.021 < alpha = 0.05). These were the outcomes of the analysis. When SAMSAT travel and drive-through are coupled, there is also a significant impact on motor vehicle tax compliance in Palembang City (prob = 0.000 < alpha = 0.05). Keywords: SAMSAT Drive Thru, SAMSAT Keliling, Taxpayer Compliance.
THE EFFECT OF E-COMMERCE AND THE USE OF ACCOUNTING INFORMATION SYSTEMS ON THE REVENUE CYCLE OF MICRO, SMALL AND MEDIUM ENTERPRISES Ami, Aulia Sandina; Syafitri, Lili; Meiriasari, Vhika
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 3 No. 1 (2023): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v3i1.818

Abstract

This research aims to analyze and describe the influence exerted by E-commerce and the use of Accounting Information Systems on the Income Cycle of Micro, Small, and Medium Enterprises (MSMEs) in Prabumulih City. The sampling technique used is simple random sampling. The data analysis technique employed in this study was multiple linear regression analysis, which was then processed using the SPSS version 26.0 software application. The data used in this study are primary data collected through a questionnaire, with 100 respondents sourced from MSME actors in Prabumulih City. Several analytical methods were used, including descriptive statistics, classic assumption tests, multiple linear regression tests (such as the coefficient of determination test, R2), t-tests, and F-tests. This research demonstrates that E-commerce has a positive and significant effect on the MSME Revenue Cycle, and the Use of Accounting Information Systems also has a positive and significant effect on the MSME Revenue Cycle. Furthermore, both E-commerce and the Use of Accounting Information Systems have a positive and significant impact on the Income Cycle of MSMEs, both partially and simultaneously.
PENDAMPINGAN PEMBUATAN DESIGN, LOGO KEMASAN SUSU KEDELAI SERTA PEMASARAN MELALUI MEDIA SOSIAL Putri, Indria; Akbar, Junior; Sabila, Nadia; Azzahirah, Diyanah Fitri; Afriyani, Fauziah; Meiriasari, Vhika; Ratu, Mutiara Kemala
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22927

Abstract

Desa Alai Selatan ini terletak di dataran rendah yang jauh dari pengunungan dan laut sehingga mayoritas masyarakatnya bekerja sebagai petani. Produk susu kedelai merupakan usaha rumahan yang dibuat oleh ibu rumah tangga untuk mengisi waktu luangnya. Produk susu kedelai ini jual di sekitar daerah Alai dan Alai Selatan dan juga sekitarnya. Pelaku usaha juga menerima pesanan melalui media sosial seperti pesan di WA. Pemesan juga bisa melakukan permintaan untuk rasa dari susu kedelai. Metode yang digunakan adalah pendampingan personal terhadap pelaku usaha rumahan. Hasil dari program kerja kami yaitu design yang kami buat sediri dari aplikasi Canva karena aplikasi tersebut sangat mudah dipahami jika diajarkan kepada masyarakat dan tidak memerlukan biaya untuk membuatnya. Untuk logo dan merek susu kedelai “Nabilasarah” disarankan langsung oleh pemilik usaha. Serta hasil pemdampingan pemasaran melalui media sosial adalah membuatkan akun Instagram.
PENGARUH INTERAKSI TQM, SISTEM PENGHARGAAN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA BBWS SUMATERA VIII PALEMBANG Azizah, Nur; Tripermata, Lukita; Meiriasari, Vhika
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.937

Abstract

Success in a company is closely related to the human resources (HR) within it. Therefore, the organization must support all elements of its human resources well, in order to maximize performance by observing total quality management, reward systems, and environmental uncertainty on managerial performance at the Palembang VIII Sumatra River Region Center. This research uses primary data with a Likert scale. The research method used is a quantitative approach with a questionnaire as a data collection method. This research uses a purposive sampling technique. The sample in this study was at the managerial level, namely commitment making officials (PPK) and financial managers, totaling 54 people. Meanwhile, the data analysis method uses SEM-PLS ver. 04.The results of this research indicate that total quality management has a significant positive effect on managerial performance. Furthermore, the reward system has a significant positive effect on managerial performance. Finally, environmental uncertainty has a significant positive effect on managerial performance.
Pengaruh kepemilikan asing terhadap penentuan Transfer pricing pada perusahaan farmasi Meiriasari, Vhika; Nurkholis, Kgs. M.
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i6.2891

Abstract

The purpose of this study was to determine the effect of foreign ownership on transfer prices for pharmaceutical companies in the Indonesian stock market. When a foreign individual or entity owns the majority of a company, they are referred to as foreign shareholders. Instead, Transfer pricing refers to pricing practices that are mutually agreed upon between related parties. There is a special relationship between taxpayers when one taxpayer owns at least 25 percent of another taxpayer and exercises control over that taxpayer, or when two or more taxpayers have the same direct or indirect mandate. This study uses a quantitative approach. 7 sample companies were selected from 10 populations by purposive sampling technique and this study was based on secondary data. Using SPSS 26 and linear regression models for analysis. The results of the study state that foreign ownership has a positive effect on transfer prices
Financial Distress: Ratio of Financial Statements of Mining And Metals Companies Pebriani, Reny Aziatul; Syafitri, Lili; Meiriasari, Vhika
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 1 (2024): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v10i1.1205

Abstract

This research aims to determine the influence of profitability, leverage and liquidity on financial distress in the mining and metals company sub-sector in Indonesia during the 2018-2022 Period. Profitability is measured using Return on Assets (ROA), leverage is measured by Debt to Equity Ratio (DER), and liquidity is measured using Current Ratio (CR). Financial distress was identified using the Altman Z-score model. This type of research is a quantitative research sampling in this study using purposive sampling techniques and data that has been processed for this study as many as 11 Mining and Metal companies listed on the Indonesia Stock Exchange. The data source in this study uses a secondary data source sourced from the Annual Report published by mining and metals companies listed on the Indonesia Stock Exchange. The data analysis used in this study used Descriptive Satistic analysis, Pooled Data, Chow Test, Hausman Test, Fixed Effect, Partial Test, Determination Coefficient Test (R2). The test results showed that the Return on Asset (ROA) variable, Debt to Equity ratio (DER), did not have a significant effect on financial distress, while the Current Ratio (CR) had a significant effect on financial distress in Mining and Metal Companies listed on the Indonesia Stock Exchange in 2018-2022. The Result of this study is that profitability, leverage, and liquidity significantly affect the condition of financial distress in mining and metals sub-sector companies in Indonesia.
Pelatihan Penentuan Harga Jual Produk Potensi Untuk Pelaku UMKM di Desa Alai Selatan Ratu, Mutiara Kemala; Afriyani, Fauzia; Meiriasari, Vhika; Emilda, Emilda
INTEGRITAS : Jurnal Pengabdian Vol 8 No 1 (2024): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v8i1.4123

Abstract

Program Pelatihan penentuan Harga Jual produk melalui penentuan Harga Pokok Produksi (HPP) merupakan bentuk Pengabdian kepada Masyarakat (PkM) yang dilakukan agar dapat memberdayakan masyarakat terutama pelaku UMKM di Desa Alai Selatan dalam peningkatan perekonomian secara global. Kemampuan dalam menentukan harga jual yang tepat akan membuat para pelaku UMKM terhindar dari kerugian perhitungan penjulan karena mampu menyesuaikan keuntungan melalui perhitungan pengeluaran biaya-biaya terkait. Pelatihan ini sangat dibutuhkan karena pada praktiknya masyarakat terutama pada Desa Alai Selatan masih belum memahami proses perhitungan ini. Perhitungan harga pokok produksi mampu memperlihatkan bagaimana besaran biaya yang dapat ditutupi untuk mendapatkan keuntungan atau laba. Dengan adanya pelatihan ini masyarakat yang awalnya belum paham, menjadi paham bagaimana pentingnya perhitungan harga jual produk dan bagaimana menentukan harga jual produk dari perhitungan tersebut. Metode kegiatan pelatihan terbagi atas tiga tahap, yaitu persiapan, pelaksanaan dan evaluasi. Untuk mengetahui sejauh mana keberhasilan pelatihan, pelaksana pelatihan memberikan test sebelum (pre test) dan setelah (post test) pemaparan materi. Dari kedua tes didapatkan hasil bahwa kemampuan peserta mengalami peningkatan sehingga menandakan berhasilnya pelatihan. Ketepatan penentuan harga jual melalui perhitungan harga pokok produksi ditujukan agar para pelaku UMKM dapat menghasilkan keuntungan yang maksimal dengan menghindari kerugian dari kesalahan perhitungan biaya tekait.
Edukasi Pencatatan Laporan Keuangan Sederhana Umkm Di Desa Tanjung Baru, Kecamatan Lembak Evisesti, Ulya; Ramadhani, Suci; Primanda, Aldi; Setiawan, Budi; Meiriasari, Vhika; Zaneta, Tria Lika; Gumarno, Hendry Natanael
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.15905

Abstract

Tujuan dari penelitian ini adalah untuk memberikan pemahaman yang lebih baik kepada para pelaku usaha kecil dan menengah (UMKM) di Tanjung Baru, Kecamatan Lembak, mengenai pentingnya menjaga kestabilan kondisi keuangan. Penelitian ini menggunakan metode observasi, pembagian materi, dan sosialisasi yang dilakukan secara langsung kepada para pelaku UMKM. Berdasarkan hasil penelitian, mayoritas siswa UMKM sebelumnya tidak memiliki pengetahuan keuangan yang baik, sehingga berdampak negatif pada kinerja bisnis mereka. Setelah mengikuti pelatihan, terjadi peningkatan yang signifikan dalam pemahaman mereka, dengan 65% peserta mencapai pemahaman yang lebih baik dari 25% sebelum mengikuti pelatihan. Dengan demikian, edukasi yang diberikan efektif dalam meningkatkan kemampuan keuangan para siswa UMKM, dengan harapan dapat membantu mereka dalam membuat keputusan bisnis yang lebih efisien dan berkontribusi pada peningkatan kondisi ekonomi di masyarakat.
Pengelolaan Keuangan UMKM Dan Peningkatan Kreativitas Ibu-Ibu Rumah Tangga Dengan Cara Mengelola Sumber Daya Manusia Yang Ada Di Desa Tanjung Baru Sari, Ranti Puspita; Setiawan, Budi; Meiriasari, Vhika; Gumarno, Hendry Natanael
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.15908

Abstract

Pengelolaan keuangan yang efektif adalah kunci untuk keberhasilan dan keberlanjutan usaha Mikro, Kecil, dan Menengah (UMKM), khususnya bagi ibu rumah tangga di Desa Tanjung Baru. UMKM di desa ini berfokus pada pengolahan nanas, salah satu komoditas unggulan yang berkontribusi pada perekonomian lokal. Penelitian ini bertujuan untuk memberikan pelatihan dalam pengelolaan keuangan UMKM dan inovasi produk nanas untuk meningkatkan kesejahteraan dan daya saing. Metode yang digunakan mencakup survei kondisi kebun nanas, edukasi tentang desain dan pemasaran produk, serta pelatihan inovasi produk dan pengelolaan keuangan. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan peserta dalam mengelola keuangan serta kemampuan inovasi produk. Kesimpulannya, pelatihan ini berhasil meningkatkan kapasitas UMKM di Desa Tanjung Baru, dan disarankan agar pelaku UMKM terus mengembangkan pengetahuan serta memanfaatkan teknologi digital untuk memperluas pasar. Dukungan berkelanjutan dari berbagai pihak diperlukan untuk memastikan keberhasilan dan pertumbuhan usaha.
Co-Authors Afriyani, Fauzia Afriyani, Fauziah Akbar, Junior Ami, Aulia Sandina Anggraini, Leriza Desitama Azzahirah, Diyanah Fitri Budi Setiawan Emilda, Emilda Evisesti, Ulya Febriansyah, Pebi Gumarno, Hendry Natanael Kinanti, Asih Lesi Hertati, Lesi Lili Syafitri, Lili Mayang Sari Nisrinasari, Nisrinasari Nur Azizah Nurkholis, Kgs. M. Pebriani, Reny Aziatul Primanda, Aldi Putri, Indria Rafika Sari Ratu, Mutiara Kemala Sabila, Nadia Sari, Ranti Puspita Suci Ramadhani, Suci Tripermata, Lukita Zaneta, Tria Lika