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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Akuntansi dan Keuangan Juara: Jurnal Riset Akuntansi EKONOMIS : Journal of Economics and Business Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Widya Akuntansi dan Keuangan GEMA : Jurnal Gentiaras Manajemen dan Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian kepada Masyarakat Perspektif Akuntansi eCo-Fin Empowerment: Jurnal Pengabdian Masyarakat NEAR: Jurnal Pengabdian kepada Masyarakat Jurnal Pemberdayaan Ekonomi Jurnal Humanipreneur Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi
Victoria Ari Palma Akadiati
Sekolah Tinggi Ilmu Ekonomi Gentiaras
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Analisis Kinerja Keuangan APBDes Saat Pandemi Birgita Neysa Naomi Efrem Mentari; Imelda Sinaga; Victoria Ari Palma Akadiati
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3095

Abstract

APBDes is the village government's yearly financial plan, which cover revenue, expenditures, and finance to support village development initiatives. The purpose of this study was to determine the financial performance of the APBDes in Gumuk Rejo Village in terms of efficiency, effectiveness, and independence during the pandemic. This research method is a quantitative research technique with a descriptive approach was employed with a population of 2,064 participants. The sampling approach employs the Isaac & Michael formula, with a total sample size of 323 participants. The data was gathered via a questionnaire, which was sent to respondents via social media. The index analysis approach was employed in the data analysis technique. According to the findings of this study, the Gumuk Rejo APBDes' financial performance is efficient, quite effective, and has high independence. Efficient occurs because the village government can provide easy access to village financial reports for users and there is a high level of community participation in village deliberations, it is quite effective because the distribution of information acquisition regarding the implementation of village fund programs funded from the APBDes used is still low, and it is highly independent because the village fund budget used is right on target distribution.
ANALISIS KUALITAS AUDITOR DAN FAKTOR YANG MEMPENGARUHINYA (Studi pada Auditor Pemerintah di BPKP Perwakilan Provinsi Lampung) Hestin Ratna Wati; Victoria Ari Palma Akadiati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 1 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akutansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i1.9

Abstract

The purpose of this study is to obtain empirical evidence to be known and analyzed about theinfluence of expertise, independence and ethics on audit quality in Government Auditors at BPKPRepresentatives of Lampung Province. Expertise is the ability of an auditor, the independence of mentalattitudes that can not be influenced by others, the ethics of a set of principles or values. This researchwas conducted at BPKP Lampung Province Representative.Sampling technique using non probability sampling with purposive sampling method, thesample used as much as 52 respondents. This research includes quantitative research. Using multiplelinear regression analysis. The results of this study show (1) Expertise affect the Quality Audit, (2)Independence affects Quality (3) Ethics does not affect the Quality Audit (4) Expertise, Independenceand Ethics affect the Quality Audit
ANALISIS KARAKTERISTIK PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP RESTATEMENT Victoria Ari Palma Akadiati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This empirically study to analyze the characteristics company and change of auditors of therestatement on the companies listed on the Indonesia Stock Exchange from 2007 until 2011. Thecharacteristics of the company include the size of the company, the company's profitability as measuredby ROA (return on assets), leverage measured using DER (debt to equity ratio).The data used in this study were 506 sample companies listed on the Indonesia StockExchange. The hypothesis in this study was tested by means of logistic regression analysis usingsoftware tools SPSS 17.00.The results show that firm size variables significantly influence the accounting restatements andother variables such as profitability, leverage and change of auditors has no effect. Implications,limitations and suggestions will be discussed further in this study
Analisa Transparansi APBDdes Sebelum Dan Saat Pandemi Vinsensius Bima; Imelda Sinaga; Victoria Ari Palma Akadiati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.678

Abstract

The motivation of this research is to determine the financial performance of the APBDes in Keputran Village so that it can provide information in making decisions on the results of the analysis during this pandemic. The data analysis method used is descriptive quantitative. Research shows that the financial performance of BUMDes in Keputran Sari Village for 2 years seen from the effective level shows that in 2019 before the pandemic it showed quite effective results and in 2020 during the pandemic the effectiveness level was also quite effective. The results of the calculation of the efficiency level for 2 years get results that are not yet efficient, so it needs to be improved again in utilizing the budget they have. The results of the calculation of economic rates for 2 years get very economical results. For the conclusion that the APBDes financial performance in the Keputran village is classified as good enough, it can be seen from the three indicators that only 1 of the 3 variables does not match the results.
Financial Distress pada Perusahaan Initial Public Offering (IPO) Victoria Ari Palma Akadiati; Imelda Sinaga; Desiderius Novena Kosta
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.481

Abstract

Research on companies that conducted initial public offerings in 2018 was conducted with the aim of knowing the effect of cash flow, profit, total debt on financial distress. The sample selection was carried out by purposive sampling technique and is a qualitative research that uses multiple linear regression data analysis techniques using operating cash flow ratios, return on assets ratios, total debt using leverage and the Altman Z "-Score method used in measuring financial distress variables. Hypothesis testing obtained the results of this study is that cash flow and profit have no significant effect on financial distress, while total debt has a significant effect on financial distress of 0.002. The implication of this research is that companies conducting IPOs pay more attention to their ability to pay debts and reduce the amount of debt so that companies can reduce the risk of financial distress.
Financial Distress pada Perusahaan Initial Public Offering (IPO) Victoria Ari Palma Akadiati; Imelda Sinaga; Desiderius Novena Kosta
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.481

Abstract

Research on companies that conducted initial public offerings in 2018 was conducted with the aim of knowing the effect of cash flow, profit, total debt on financial distress. The sample selection was carried out by purposive sampling technique and is a qualitative research that uses multiple linear regression data analysis techniques using operating cash flow ratios, return on assets ratios, total debt using leverage and the Altman Z "-Score method used in measuring financial distress variables. Hypothesis testing obtained the results of this study is that cash flow and profit have no significant effect on financial distress, while total debt has a significant effect on financial distress of 0.002. The implication of this research is that companies conducting IPOs pay more attention to their ability to pay debts and reduce the amount of debt so that companies can reduce the risk of financial distress.
Menilai Kinerja Keuangan di Saat Pandemi dan Menuju Digitalisasi BUMDes Desiderius Novena Kosta; Victoria Ari Palma Akadiati; Imelda Sinaga
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2164

Abstract

Abstract The purpose of this study was to determine the financial performance of BUMDes in Balekencono Village, Batanghari District, East Lampung Regency based on the analysis of liquidity ratios, solvency ratios, activity ratios and profitability ratios. The population used in this study is the financial statements of BUMDes in Balekencono Village in 2019-2020. The data used in this study is secondary data, namely by taking or requesting ready-made financial data related to research problems in the form of financial statements from BUMDes consisting of income statements and balance sheets for 2019-2020. The results of this study are based on calculations regarding the Liquidity Ratio in 2019-2020 which is measured using the Current Ratio, showing declining results and means good performance. The Solvency Ratio in 2019-2020 which was measured using the Debt To Equity Ratio, showed increased results and meant that the performance was quite good. The Activity Ratio in 2019-2020 as measured using Total Asset Turn Over shows declining results and means that the performance is quite good. Profitability Ratios for 2019-2020 as measured using Return On Assets showed declining results and interpreted as very good performance.
PENDAMPINGAN DAN EDUKASI PENGGUNAAN E-FILING PADA SD XAVERIUS 3 BANDAR LAMPUNG Agnes Susana Merry Purwati; Imelda Sinaga; Victoria Ari Palma Akadiati
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1: Juni 2021
Publisher : Bajang Institute

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

Abstract

Pengabdian kepada masyarakat menjadi salah satu bagian dari Tri Dharma Perguruan Tinggi disamping dua bagian lainnya yaitu pendidikan dan pengajaran serta penelitian. Kegiatan pengabdian kepada masyarakat (PKM) dilaksanakan pada SD Xaverius 3 Bandar Lampung dengan tujuan pendampingan dan edukasi penggunaan e-filing pada tanggal 15 Maret 2021 dengan 63 orang peserta. Kegiatan PKM menggunakan metode: perencanaan, persiapan, pelaksanaan, evaluasi kegiatan. Perencanaan dilakukan dengan identifikasi masalah dan pengumpulan data, dokumentasi serta wawancara. Persiapan dilakukan dengan menghubungi dan berkoordinasi dengan Mitra untuk menentukan tempat dan tanggal pelaksanaan dan jumlah peserta. Pemateri mempersiapkan materi dan perlengkapan dalam praktek pengisian e-SPT. Peserta yang mengikuti kegiatan pengabdian kepada masyarakat adalah guru dan karyawan SD Xaverius 3 Bandar Lampung. Hasil capaian yang diperoleh adalah peserta mendapatkan manfaat dan semangat yang tinggi untuk dapat praktek langsung dalam pengisian e-filing dalam bentuk E-SPT. Peserta antusias dalam menyimak materi yang diberikan, praktek langsung dalam menggunakan aplikasi pengisian dan pelaporan pajak secara online
Pendampingan dan Edukasi Penyampaian SPT Tahunan Secara Elektronik pada SMP Xaverius 3 Bandar Lampung Victoria Ari Palma Akadiati; Agnes Susana Merry Purwati; Imelda Sinaga
Empowerment: Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2022): JULI 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v1i4.228

Abstract

Assistance and education in the electronic submission of Annual SPT is a Community Service (PKM) activity which is also the goal of community service activities. Based on the results of survey, interview, and analysis, it can be concluded and identified the experience problem by Partners from the STIE Gentiaras were : 1) the lack of understanding of the electronic submission of Annual SPT, 2) limited knowledge of how to resolve if there was a failure in submitting the Annual Tax Return electronically, 3) there were still participants in community service activities, namely Individual Taxpayers who have a TIN with an inactive EFIN. The method used in community service activities held on March 29, 2022, was carried out through several stages, namely 1) preparation stage,  2) the implementation stage,  3) monitoring stage  4) the evaluation stage. The results obtained in this community service activity are as many as 24 participants consisting of teachers and employees of SMP Xaverius 3 Bandar Lampung can know how to fill out and report the Annual Tax Return of Individual Taxpayers and can practice it directly electronically.
Penguatan Sumber Daya Manusia Melalui Pelatihan Keterampilan Pengisian SPT dalam Meningkatkan Kualitas Pelaku UMKM IWAPI Lampung Victoria Ari Palma Akadiati; Imelda Sinaga; Agnes Susana Merry Purwati; Lydia Sumiyati
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2021): NEAR
Publisher : Komunitas Dosen Indonesia

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

Abstract

Sangat pentingnya peran perguruan tinggi dalam edukasi pajak maka dalam mengoptimalkan peran serta dalam pengabdian kepada masyarakat dibidang perpajakan penulis menyelenggarakan penyuluhan dan pelatihan kepada masyarakat berbasis UMKM dengan mengangkat tema kegiatan pelatihan dan pendampingan pengisian SPT Tahunan UMKM sebagai penguatan SDM dengan peserta adalah anggota DPD IWAPI Lampung. Pelaksanaan kegiatan melalui metode:1) Perencanaan dengan melakukan identifikasi masalah dan pengumpulan data melalui observasi, dokumentasi dan wawancara. 2) Persiapan dengan menghubungi Mitra dalam menentukan tempat dan tanggal pelaksanaan, jumlah peserta yang akan hadir, mempersiapkan materi dan formulir-formulir yang dapat diisi langsung oleh para peserta. 3) Pelaksanaan pemberian materi, latihan pengisian formulir dan tanya jawab. 4) Evaluasi dan kesimpulan atas kegiatan yang dilaksanakan. Hasil capaian Kegiatan Pengabdian Kepada Masyarakat yaitu anggota DPD IWAPI Lampung mendapatkan manfaat dan pencerahan dalam memiliki sikap semangat yang muncul kembali (optimis) untuk menggeluti kembali usaha yang ditekuni, dapat mempraktekkan secara langsung pengisian SPT Tahunan 1770 Wajib Pajak Orang Pribadi Penghasilan Bruto Tertentu (PP-23), mengetahui cara pengisian Formulir SPT Tahunan 1771 Wajib Pajak Orang Pribadi Penghasilan Bruto Tertentu (PP-23 Tahun 2018), peserta sangat antusias dalam memperhatikan, mempraktekkan dan berdiskusi cara mengakses dan menggunakan aplikasi pengisian dan pelaporan pajak secara online menggunakan E-Form
Co-Authors Abdurohim Abdurohim Agnes Susana Merry Purwanti Agnes Susana Merry Purwanti Agnes Susana Merry Purwati Agnes Susana Merry Purwati Alfalink Intan Agustin Andres Suhendi Angela Merici Kusy Permata Sari Birgita Neysa Naomi Efrem Mentari Birgita Neysa Naomi Efrem Mentari Citrawati Jatiningrum Desiderius Novena Kosta Desiderius Novena Kosta Elisabet Luju Fenty ariany Hestin Ratna Wati Imelda Sinaga, Imelda Maria Lusiana Yulianti Matheus Edwin Melinda Melinda Natalia Catur Wulan sari Nur Gita Suryati Putri Sumiyati, Lydia Suwandi Theodora Dwi Septiana Yohana Veny Praditaebri Sari Yohanes Adven Arelio Yose Ega Mulyadi