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All Journal Jurnal Akuntansi dan Keuangan Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Masyarakat, Kebudayaan dan Politik Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Journal of Food System and Agribusiness (JoFSA) Jurnal Pengabdian Nasional Jurnal Bisnis, Ekonomi, dan Sains JURNAL ILMU MANAJEMEN SABURAI (JIMS) NEAR: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah ESAI
Evi Yuniarti
Politeknik Negeri Lampung
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Lampung Macroeconomy: A Model of Social Accounting Matrix Fitriani Fitriani; Sutarni Sutarni; Evi Yuniarti; Hanung Ismono; Dyah Aring Hapiana Lestari; Dwi Haryono
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 22, No 2 (2021): JEP 2021
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v22i2.14154

Abstract

Indonesia’s economics contribute dominantly to the agriculture sector. Its also represented in Lampung Province, Indonesia. The main goal of the research was to design an agricultural development model. The method is approached by Social Accounting Matrix (SAM) model. SAM Lampung was designed as a macro model with an 8 x 8 matrix. Secondary data of Input-Output Lampung 2010 as basic data. Data sources get from Lampung Statistic Board and agriculture agency, industrial and trade agency, and Indonesia monetary authorization. The result revealed that based on the total multiplier, the agriculture sector is still dominant in Lampung’s economic structure. Unfortunately, agriculture’s household multiplier was the lowest compared with trade and industry, and services. This fact indicates that agriculture development is not adequate yet enhancing the farmer’s income. Agriculture development needs to address farmer’s households. Stimulation on agriculture exogenous balance is necessary to enhance farmers’ household income.
Primary components in shaping koperasi masjid’s participation level: Employing a principle component analysis approach Fitriani Fitriani; Sudiyo Sudiyo; Dayang Berliana; Evi Yuniarti
Masyarakat, Kebudayaan dan Politik Vol. 31 No. 3 (2018): Masyarakat, Kebudayaan dan Politik
Publisher : Faculty of Social and Political Science, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.55 KB) | DOI: 10.20473/mkp.V31I32018.318-327

Abstract

Koperasi masjid present themselves as a part of muamalah through Sharia economic facilitation. This study was conducted to analyse the cooperative members’ participation level in relation to the implementation of a cooperative business program. A survey using a case study approach was conducted at koperasi Masjid Hafshotul Iman, Masjid Taqwa and Masjid Darul HikmahThe survey employed a purposive sampling method with the participation of the cooperative’s management (chairman, secretary, and treasurer) and the masjid’s members. Ten respondents were purposively chosen from each mosque and a total 30 respondents were acquired. The distributed questionnaire was a closed one, measured with a Likert scale. The results were analysed using factor analysis and the Principal Component Analysis approach (PCA). Based on the results of the factor analysis, the members’ participation level in cooperative service can be classified into three primary factors. Some of the variables displayed a strong correlation with Factor 1, namely motivation, management performance, RAT performance, and supervisor performance. The second primary factor was formed by activeness in participating in cooperative activities. Lastly, the third primary factor encompassed three variables with a strong correlation, namely age, education, and membership duration.
Analisis Biaya Kualitas Dalam Meningkatkan Daya Saing Industri Rotan Menuju Program Making Indonesia 4,0. Evi Yuniarti; Nurmala M.M.; Irwandi Irwandi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 9, No 1 (2020): Volume 9 no 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v9i1.4316

Abstract

Making Indonesia 4.0 adalah sebuah program pemerintah dalam upaya mengimplementasikan strategidan peta jalanFouth Industrial Revolution di Indonesia. Salah satu priorotas dalam inisatif makingIndonesia 4.0 adalah pemberdayaan UMKM. UMKM Industri rotan merupakan salah satu sektorindustri yang meberikan kontribusi paling besar terhadap PDB. Penelitian ini bertujuan untukmenganalisis daya saing UMKM industri rotan melalui pengendalian biayakualitas. Effisiensi biayakualitas pada akhirnya juga akan menurunkan biaya produksi dan meningkatkan daya saing UMKM dipasar. Populasi sasaran penelitian ini adalah 11 UMKM industri rotan yang berada di Natar LampungSelatan. Metode yang digunakan adalah analisis deskriptif kualitatif dan kuantitatif.Teknikpengumpulan data berupa dokumentasi dengan mengamati dan menelusuri laporan biaya kualitas. Alatanalisis yang digunakan adalah trend analisis dan pareto chart. Hasil menunjukan bahwaproporsiterbesar pada biaya kualitas berupa biaya kendali yang terdiri dari biaya pencegahan dan biayapenilaianKata kunci: pemberdayaan, daya saing, industri rotan, biaya kualitas
Pengaruh Pertumbuhan Aset, Ukuran Perusahaan, dan Profitabilitas Perusahaan terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2017- 2020 Hesty Yana Sari; Evi Yuniarti; Artie Ardhita Rachman
Jurnal Bisnis, Ekonomi, dan Sains Vol. 1 No. 2 (2021): Jurnal Bisnis, Ekonomi, dan Sains
Publisher : Jurnal Bisnis, Ekonomi, dan Sains

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.515 KB) | DOI: 10.33197/bes.vol1.iss2.2021.833

Abstract

Banyak perusahaan melakukan penghindaran pajak karena, penghindaran pajak merupakan upaya untuk mengurangi pajak yang dapat dilakukan namun tetap mematuhi ketentuan peraturan perpajakan yang berlaku seperti memanfaatkan celah hukum dan pemotongan yang diperbolehkan atau menunda pajak yang belum diatur dalam peraturan perpajakan. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh pertumbuhan aset, ukuran perusahaan, dan profitabilitas perusahaan terhadap penghindaran pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Teknik yang digunakan penulis dalam pengambilan sampel menggunakan metode purposive sampling, yaitu metode pengambilan sampel dengan pertimbangan tertentu, sehingga diperoleh 76 sampel penelitian berdasarkan kriteria. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitian yang telah dilakukan menunjukkan bahwa dapat disimpulkan bahwa semua variabel bebas secara simultan (bersama-sama) mempengaruhi variabel terikat. Hasil pengujian secara parsial menunjukkan bahwa pertumbuhan aset tidak berpengaruh terhadap penghindaran pajak, ukuran perusahaan berpengaruh positif signifikan terhadap penghindaran pajak pada tingkat signifikan 10%, sedangkan profitabilitas dengan proksi ROA berpengaruh negatif signifikan terhadap penghindaran pajak pada tingkat signifikan 5%. 
Keunggulan Bersaing UMKM Industri Pangan di Bandar Lampung Evi Yuniarti; Fitriani Fitriani; Dwi Puji Hartono; Nurmala Nurmala
Journal of Food System & Agribusiness Volume 5 Nomor 2 Tahun 2021
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jofsa.v6i1.2454

Abstract

MSMEs sector is so important because this sector has a share of up to 60% in Gross Domestic Product (GDP). But the Central Statistics Agency (BPA) conducted a survey in August and found that the incomes of cooperatives and MSMEs decreased during the pandemic. The current study was conducted to re-examine the effect of innovation, digital marketing, and accounting application on competitiveness enhancement of MSMEs in the food industry sector. Data were collected through structured questionnaires using a sample size of 100 food industrial MSMEs operating in the emerging market of Bandar Lampung.  Hypotheses were tested through multiple regression models using SPSS 22. The results indicate that Innovation has a significant impact on competitive enhancement and MSMEs performance. Digital Marketing has a significant impact on competitive enhancement and MSMEs performance. Lasting the accounting application has a significant impact on competitive enhancement and MSMEs performance. Firms are required to create an effective business model to acquire competitive advantage and superior financial performance. Implications for practice have been discussed.
Pembinaan Sistem Akuntansi Piutang Pada Kpri Di Lampung Selatan Evi Yuniarti; Artie Arditha Rahman; Dian Nirmala Dewi Dewi; Endang Asliana; Irawan Irawan; Fitriani Fitriani; Irwandi Irwandi
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2022): NEAR
Publisher : Komunitas Dosen Indonesia

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Abstract

Tujuan kegiatan pembinaan akuntansi koperasi pada KPRI adalah Meningkatkan keterampilan dan pengetahuan pengurus tentang Sistem Akuntansi Piutang. Meningkatkan pengolahan data simpan pinjam melalui pembuatan program simpan pinjam. Serta meningkatkan layanan melalui teknologi informasi dengan menggunakan aplikasi simpan pinjam excel for accounting. Kegiatan Penyuluhan dilakukan untuk meningkatkan pengetahuan mitra dari semula tidak/belum tahu menjadi mengetahui dan mengerti. Bimbingan dilakukan dengan tujuan utama menjangkau ranah afektif (sikap) mitra terhadap sistem akuntansi piutang, dari semula tidak atau belum mencoba menjadi mau dan ingin mencoba menerapkan. Keberlanjutan dilakukan dengan tujuan utama menjangkau ranah psikomotorik mitra, yaitu penerapan sistem akuntansi simpan pinjam pada kegiatan usaha yang dikelola mitra. Hasil menunjukkan keingintahuan mitra tinggi sebesar 90%. Sikap mitra untuk menerapkan aplikasi simpan pinjam 90%.
Pengaruh Pertumbuhan Aset, Ukuran, dan Profitabilitas Perusahaan terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2017-2020 Hesty Yana Sari; Evi Yuniarti; Artie Ardhita Rachman
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 8 No. 1 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol8.iss1.2022.944

Abstract

Many companies do tax avoidance because, tax avoidance is an effort to reduce taxes that can be done but still comply with the provisions of applicable tax regulations such as taking advantage of legal loopholes and allowable deductions or delaying taxes that have not been regulated in tax regulations. . This study was conducted with the aim of analyzing the effect of asset growth, size, and company profitability on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The population used in this study is all mining sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The technique used by the author in sampling using purposive sampling method, namely the sampling method with certain considerations, in order to obtain 76 research samples based on the criteria. Hypothesis testing using multiple linear regression analysis. The results of the research that have been carried out indicate that it can be concluded that all independent variables simultaneously (together) affect the dependent variable. The partial test results show that asset growth has no effect on tax avoidance, firm size has a significant positive effect on tax avoidance at a significant level of 10%, while profitability with ROA proxy has a significant negative effect on tax avoidance at a significant level. than 5%.
ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2017-2020) Destry Faradila Nur’avisa; Evi Yuniarti; Rusmianto Rusmianto
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 2 (2022): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i2.6826

Abstract

This research to analyze of factors affect the tax management with indicators of effective tax rate on mining companies listed in Indonesia Stock Exchange. There are several factors used include size, profitability, fixed asset intensity, inventory intensity and investment opportunity set. This purpose of this study is to empirically examine whether the size, profitability, fixed asset intensity, inventory intensityand investment opportunity set affect the tax management. The sample of this research of 8 mining companies listed in Indonesian Stock Exchange of years 2017-2020. Determination of sample was made by applying purposive sampling. Analysis tool used multiple linear regression with F test, t test and the coefficient of determination was conducted using SPSS version 22. The result showed that the variable size, profitability, fixed asset intensity, inventory intensity, and investment opportunity set affect significantly simultaneously (F test) tax management. From the result of the analysis of partially (t test) the variable size, profitability, fixed asset intensity, inventory intensity did affect significantly to tax management, while the investment opportunity set influential did not significantly to tax management. The result of the coefficient determination showed 43,8% independent variable affect to dependent variable and 56,2% can be explain with the other variables.Keywords: Tax Management, Effective Tax Rate, Indonesia Stock Exchange
PENDAMPINGAN KELENGKAPAN ORGANISASI DAN PENERAPAN PRINSIP SYARIAH PADA KOPERASI BAITUL MAL WATAMWIL (BMT) PUNGGUR INTI SEJAHTERA KECAMATAN PUNGGUR Fitriani Fitriani; Sutarni Sutarni; Evi Yuniarti; Cholid Fatih; Sudiyo Sudiyo; Dayang Berliana
Jurnal Pengabdian Nasional Vol 3 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Community services were carried out at the Punggur Inti Sejahtera BMT Cooperative located inSidomulyo Village, Punggur District, Central Lampung Regency. Based on the problems faced bypartners, the priority justifications agreed with partners for solutions are increasing knowledge aboutthe completeness of cooperative organizations (Statutes and bylaws, legal entities) and the practice ofapplying sharia principles to improve cooperative financial reporting skills. Provide security and peaceof mind through transactions in sharia for the management and cooperative members so that theincome received is lawful and good for the members and management. They are helping to increasethe business capacity of cooperative members through increasing managerial ability in businessservices by applying sharia principles. The expected targets of PKM activities are: 1) Increasedknowledge of the completeness of cooperative organization and sharia principles for cooperativemanagement and members, 2) Improved skills in the practice of drafting AD/ART and filing forcooperative legal entities, 3) Increased ability of sharia transaction administration for cooperative management and members cooperatives and 4) Increased skills in preparing financial reports forcooperative management. The target audience is 23 members and the management of thecooperative. The PKM method carried out includes several stages, namely counseling onorganizational completeness and the application of sharia principles to cooperatives, the practice ofdrafting AD/ART and the requirements for filing cooperative legal entities, the practice of applyingsharia principles to cooperative businesses, and training in the preparation of cooperative financialreports. Activity outputs are a) Draft statutes, bylaws, and requirements for filing a combined legalentity. b) Cooperative financial transaction contract form according to sharia, b) Financial transactionreport, profit and loss, and cooperative financial position.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN KOPERASI DALAM RANGKA MENINGKATKAN KUALITAS INFORMASI KEUANGAN (STUDI KASUS PADA KPRI BHAKTI HUSADA LAMPUNG SELATAN) Irwandi .; Evi Yuniarti; Deddy Sulaimawan
JURNAL ILMU MANAJEMEN SABURAI Vol 8, No 2 (2022): JURNAL ILMU MANAJEMEN SABURAI
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jmb.v8i2.1942

Abstract

Tujuan penelitian ini adalah untuk mengukur kesesuaian penerapan akuntansi di KPRI Bhakti Husada Lampung Selatan dengan SAK-ETAP yang disyaratkan pada Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 14/Per/M.KUKM/IX/2015. Tentang Pedoman Akuntansi Koperasi. Metode penelitian yang digunakan adalah metode kualititatif deskriptif atas hasil dari pengukuran menggunakan klasifikasi kreteria oleh Dean J. Champion. Bersadarkan hasil penelitian menggunakan data akuntansi selama 3 tahun terakhir ( 2019, 2020, dan 20212) diperoleh persentase kesesuaian penerapan SAK-ETAP 74,07%. Keadaan ini mendeskripsikan secara umum penerapan SAK-ETAP pada KPRI Bhakti Husada cukup sesuai. Hasil lain yang mendukung adalah melalui penelusuran penerapan akuntansi telah dilakukan secara konsisten menyusun laporan keuangan yang dipertanggungjawabkan oleh pengurus melalui rapat anggota tahunan. Selanjutnya kepada KPRI Bhakti Husada untuk segera memperbaiki format laporan sisa hasil usaha yang belum sesuai sehingga kualitas informasi keuangan terutama berkaitan dengan sisa hasil usaha menjadi lebih baik dan kepercayaan anggota terhadap pengurus menjadi meningkat. Diharapkan kepada pengurus koperasi, terutama pegawai akuntansi mengikuti pelatihan akuntansi koperasi untuk meningkatkan pengetahuan akuntansi sesuai dengan Standar Akuntansi Keuangan-Entitas Tanpa Akuntabilitas Publik yang disayaratkan oleh peraturan Menteri Koperasi dan Usaha Kecil dan Menengah
Co-Authors Andreas Bagus Primadani Artie Ardhita Rachman Artie Arditha Rahman Choirunnisa Nurahayu Cholid Fatih Cholid Fatih Damayanti Damayanti Dayang Berliana Deddy Sulaimawan Destia Pentia Destry Faradila Nur’avisa Dian Nirmala Dewi Dewi Dwi Haryono Dwi Puji Hartono Endang Asliana Fadila Marga Saty Fadila Marga Satya Fitriani Fitriani Fitriani Hadi Gustara Hesty Yana Sari Hesty Yana Sari Irawan Irawan Irwandi . Irwandi Irwandi Lestari, Dyah Aring Hepiana Marlinda Apriyani Nurmala M.M. Nurmala Nurmala R Hanung Ismono Rusmianto Rusmianto Sri Handayani Sudiyo Sudiyo Sutarni Sutarni Sutarni Sutarni Teguh Budi Trisnanto Yosmar Ilham