Pembelajaran jarak jauh (PJJ) di masa pandemi covid-19 merupakan salah satu alternatif solusi aga... more Pembelajaran jarak jauh (PJJ) di masa pandemi covid-19 merupakan salah satu alternatif solusi agar pembelajaran di Universitas Bina Darma dapat berjalan namun belum optimalnya mahasiswa berprestasi olahraga dalam menerapkan PJJ sehingga membutuhkan sosialisasi. Tujuan kegiatan pengabdian masyarakat ini diharapkan adanya peningkatan pengetahuan tentang PJJ. Metode yang digunakan yaitu persiapan, pelaksanaan dan evaluasi. Sosialisasi dilakukan pada 74 mahasiswa. Hasil menunjukkan bahwa adanya peningkatan pengetahuan mahasiswa berprestasi olahraga sebesar 70,3% (52 mahasiswa) kategori tinggi dan 29,7% (22 mahasiswa) kategori sedang. Adapun materi terdiri dari 1) berprestasi akademik dan olahraga, 2) pembelajaran jarak jauh (PJJ) berbasis heutagogi pada masa pandemik covid-19, 3) optimalisasi dan tutorial penggunaan e-learning.
Kegiatan ini bertujuan peningkatan kemampuan siswa SMA kota Palembang untuk memahami konsep IoT d... more Kegiatan ini bertujuan peningkatan kemampuan siswa SMA kota Palembang untuk memahami konsep IoT dan implementasinya, serta pemanfaatan teknologi internet of thing. pelatihan ini di harapkan siswa dapat memahami konsep IoT dan mampu menghasilkan suatu produk yang berkaitan dengan pengembangan IoT yang berguna dan dapat menambah kemampuan dan keterampilan para siswa. Pengabdian ini dilakukan di SMA Kota Palembang dengan Metode yang digunakan dalam PKM ini dalam bentuk seminar atau ceramah. Untuk tempat pengabdian masyarakat ini berada pada lingkungan aula yang nantinya akan berlangsung selama 3 jam dan mengenai waktu pelaksanaan pengabdian masyarakat ini pada hari Selasa tanggal 20 April 2023. Dari kegiatan Pengabdian Masyarakat ini peserta menjadi lebih mengetahui mengenai teknologi IoT. Ini diharapkan menjadi solusi untuk meningkatkan kemampuan penggunaan teknologi informasi bagi Siswa SMA Se- Kota Palembang dan juga menumbuhkan kreativitas dalam penggunaan Internet Of Things (IoT) ...
The purpose of community service activities is to increase knowledge about healthy lifestyles to ... more The purpose of community service activities is to increase knowledge about healthy lifestyles to improve the quality of human resources and performance at Bina Cipta High School. The method used is through socialization which consists of three stages, namely planning, implementation and evaluation. Data collection techniques through questionnaires with quantitative data analysis. Socialization was given to 32 people consisting of 30 students and 2 teachers. The result of this activity is an 87% increase in knowledge about healthy lifestyles to improve the quality of human resources and performance, including: 1) the importance of a healthy lifestyle to support sports achievements and scholarship opportunities, 2) the application of ergonomics in the office, 3) improving the quality of human resources in the era of 5.0, 4) implementation of a sharia-based economy, 5) promotion towards integrated Islamic schools.
Kegiatan pengabdian ini dilakukan di Desa Tanjung Pinang Kecamatan Tanjung Batu Kabupaten Ogan Il... more Kegiatan pengabdian ini dilakukan di Desa Tanjung Pinang Kecamatan Tanjung Batu Kabupaten Ogan Ilir pada usaha pandai besi. Tujuan dalam kegiatan ini adalah membekali peserta dengan ilmu manajemen pemasaran dan permodalan sehingga diharapkan dapat meningkatkan pengetahuan yang bersangkutan, memaksimalkan potensi usaha, dan meningkatkan kesejahteraan pelaku usaha. Metode pengabdian ini dilaksanakan dengan pemberian pelatihan melalui ceramah, diskusi, tanya-jawab, dan contoh. Hasil berupa peningkatan pemahaman mengenai manajemen pemasaran dan pengelolaan permodalan yang berdampak pada perbaikan kemampuan dalam strategy pemasaran dan permodalan yang akhirnya mendorong peningkatan kesejahteraan pelaku usaha.
This research is meant to examine the influence of Profitability, size, and Capital Structure on ... more This research is meant to examine the influence of Profitability, size, and Capital Structure on the earning response coefficient by taking the population of this research, manufacturing companies listed in Indonesia StockExchange in 2017-2019. The research samples have been selected using a purposive sampling technique, so 34 companies (102 firm years) which have met the criteria have been chosen as samples. The data analysis technique has been done using multiple regressions and hypothesis tests using the SPSS25st version. Based on the result of multiple regressions analysis with 5%significancelevel, therefore the result of this research shows that: (1) Profitability has an influence on the earning response coefficient with the value of the regression showing positive and unidirectional correlation so that the first hypothesis is accepted; (2) Firm size has an influence to the earning response coefficient and shows positive unidirectional correlation, so that second hypothesis is ...
This study aims to determine and analyze the factors that influence stock returns in manufacturin... more This study aims to determine and analyze the factors that influence stock returns in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. These factors consist of liquidity, profitability, accounting profit, cash flow, inflation, and leverage. The population in this study were 19 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). Sampling in this study using the purposive sampling method was used to determine the research sample so that 13 samples of companies or 65 units of data analysis were obtained at manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Data analysis in this study using multiple linear regression. The results showed that the accounting profit variable and the inflation variable had a positive effect on stock returns. Then the leverage and cash flow variables have a negative effect on s...
The value of the company is reflected in the share price. The higher the value of the company ind... more The value of the company is reflected in the share price. The higher the value of the company indicates the prosperity of its shareholders. This study aims to analyze the firm size, Investment Opportunity Set, and corporate governance mechanisms on firm value with financial performance as an intervening variable. The population of this research is the LQ45 company. The selected sample is 15 companies that use a purposive sampling method based on the 2015-2019 annual financial statements. Methods The analysis uses a qualitative descriptive method. Hypothesis analysis in this study uses Multiple Linear Regression. This study indicates that the Investment Opportunity Set variable and the independent commissioner variable, part of the corporate governance mechanism, affect firm value. Firm size and corporate governance mechanisms consisting of audit committees, institutional ownership, and managerial ownership do not affect firm value. Financial performance variables cannot influence th...
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
The purpose of this study was to analyze the application of the e-Faktur application to taxable e... more The purpose of this study was to analyze the application of the e-Faktur application to taxable entrepreneurs in terms of reporting VAT Periodic Returns, as well as to see the level of compliance of taxable entrepreneurs registered at KPP Pratama Seberang Ulu Palembang. The research method used is descriptive method and data collection techniques used are documentation and interviews. The sources of data in this study are the number of registered Taxable Entrepreneurs, the number of Taxable Entrepreneurs who use e-Faktur, and the number of SPT Periodic VAT received from 2015 to 2019. The results of the study show that the level of compliance of taxable entrepreneurs using the e-invoice application has been effective, it can be seen that almost all Taxable Entrepreneurs have activated it the tax e-invoice application, but the implementation of the e-invoice application which has been effective is not accompanied by the compliance of taxable entrepreneurs which actually decreases afte...
Mengelola keuangan rumah tangga adalah upaya keluarga dalam merencanakan, melaksanakan, memantau,... more Mengelola keuangan rumah tangga adalah upaya keluarga dalam merencanakan, melaksanakan, memantau, mengendalikan perolehan dan penggunaan sumber-sumber ekonomi keluarga, khususnya keuangan. Kegiatan pengabdian ini dilaksanakan di Desa Kurung Nyawa 1, Organ Buay Madang, Komering Ulu Timur, dengan penyampaian informasi dan ilmu melalui ceramah, simulasi pelatihan, diskusi, tanya jawab. Sasaran dari pelatihan ini adalah kelompok ibu rumah tangga yang terdiri dari ibu rumah tangga yang bekerja penuh waktu, ibu rumah tangga yang bekerja paruh waktu, dan ibu rumah tangga yang tidak bekerja. Dari kegiatan tersebut ditemukan temuan, dimana ibu rumah tangga dalam memenuhi kebutuhan keluarga tidak mengelola ekonomi rumah tangga. Untuk keluar dari kesulitan keuangan, banyak yang mengambil pinjaman dari keluarga, tetangga, koperasi yang tidak jelas, bank. Dengan memberikan pelatihan pengelolaan ekonomi rumah tangga, diharapkan para ibu rumah tangga dapat mengimplementasikan hasil dari pelatihan ...
The aims of this research were to analyze the effect of the free cash flow, ownership structure, ... more The aims of this research were to analyze the effect of the free cash flow, ownership structure, dividend policy, asset structure, and profitability of the debt policy at a property and real estate on the BEI.This research was classified as quantitative study. The population of this research was property and real estate company registered on the stock exchange in 2010 until 2014. Total sample were 4 companies. The data collected using purposive sampling method. The data was obtained from the www.idx.co.id.The result of research show that free cash flow, managerial ownership, dividend policy, asset strucyure, and profitability hasn’t significant effect on debt policy, institusional ownership significant has effet on debt policy. Keywords: free cash flow, managerial ownership, institusional ownership, dividend policy, asset structure, profitability, and debt policy.
Cheating in financial statements is done intentionally presenting and manipulating the value of m... more Cheating in financial statements is done intentionally presenting and manipulating the value of material can mislead stakeholders in decision making for the company. The research aims to indicate and analyze the influence of fraudulent financial reporting by testing elements of fraud in the Pentagon fraud theory in manufacturing companies listed on the Indonesia Stock Exchange period 2013-2018. The independent variables used in this study were the the Pentagon fraud with the five elements of the indicator which is pressure, Opportunity (opportunity), rationalization (rationalization), competence (competence), and arrogance The dependent variable used is the fraudulent financial reporting that is proscribed with the F-Score. This form of research is quantitative using the company's annual report data and library studies. The analytical techniques described in this study used multiple linear regression. The results of this study stated that financial stability, financial target a...
Pembelajaran jarak jauh (PJJ) di masa pandemi covid-19 merupakan salah satu alternatif solusi aga... more Pembelajaran jarak jauh (PJJ) di masa pandemi covid-19 merupakan salah satu alternatif solusi agar pembelajaran di Universitas Bina Darma dapat berjalan namun belum optimalnya mahasiswa berprestasi olahraga dalam menerapkan PJJ sehingga membutuhkan sosialisasi. Tujuan kegiatan pengabdian masyarakat ini diharapkan adanya peningkatan pengetahuan tentang PJJ. Metode yang digunakan yaitu persiapan, pelaksanaan dan evaluasi. Sosialisasi dilakukan pada 74 mahasiswa. Hasil menunjukkan bahwa adanya peningkatan pengetahuan mahasiswa berprestasi olahraga sebesar 70,3% (52 mahasiswa) kategori tinggi dan 29,7% (22 mahasiswa) kategori sedang. Adapun materi terdiri dari 1) berprestasi akademik dan olahraga, 2) pembelajaran jarak jauh (PJJ) berbasis heutagogi pada masa pandemik covid-19, 3) optimalisasi dan tutorial penggunaan e-learning.
Kegiatan ini bertujuan peningkatan kemampuan siswa SMA kota Palembang untuk memahami konsep IoT d... more Kegiatan ini bertujuan peningkatan kemampuan siswa SMA kota Palembang untuk memahami konsep IoT dan implementasinya, serta pemanfaatan teknologi internet of thing. pelatihan ini di harapkan siswa dapat memahami konsep IoT dan mampu menghasilkan suatu produk yang berkaitan dengan pengembangan IoT yang berguna dan dapat menambah kemampuan dan keterampilan para siswa. Pengabdian ini dilakukan di SMA Kota Palembang dengan Metode yang digunakan dalam PKM ini dalam bentuk seminar atau ceramah. Untuk tempat pengabdian masyarakat ini berada pada lingkungan aula yang nantinya akan berlangsung selama 3 jam dan mengenai waktu pelaksanaan pengabdian masyarakat ini pada hari Selasa tanggal 20 April 2023. Dari kegiatan Pengabdian Masyarakat ini peserta menjadi lebih mengetahui mengenai teknologi IoT. Ini diharapkan menjadi solusi untuk meningkatkan kemampuan penggunaan teknologi informasi bagi Siswa SMA Se- Kota Palembang dan juga menumbuhkan kreativitas dalam penggunaan Internet Of Things (IoT) ...
The purpose of community service activities is to increase knowledge about healthy lifestyles to ... more The purpose of community service activities is to increase knowledge about healthy lifestyles to improve the quality of human resources and performance at Bina Cipta High School. The method used is through socialization which consists of three stages, namely planning, implementation and evaluation. Data collection techniques through questionnaires with quantitative data analysis. Socialization was given to 32 people consisting of 30 students and 2 teachers. The result of this activity is an 87% increase in knowledge about healthy lifestyles to improve the quality of human resources and performance, including: 1) the importance of a healthy lifestyle to support sports achievements and scholarship opportunities, 2) the application of ergonomics in the office, 3) improving the quality of human resources in the era of 5.0, 4) implementation of a sharia-based economy, 5) promotion towards integrated Islamic schools.
Kegiatan pengabdian ini dilakukan di Desa Tanjung Pinang Kecamatan Tanjung Batu Kabupaten Ogan Il... more Kegiatan pengabdian ini dilakukan di Desa Tanjung Pinang Kecamatan Tanjung Batu Kabupaten Ogan Ilir pada usaha pandai besi. Tujuan dalam kegiatan ini adalah membekali peserta dengan ilmu manajemen pemasaran dan permodalan sehingga diharapkan dapat meningkatkan pengetahuan yang bersangkutan, memaksimalkan potensi usaha, dan meningkatkan kesejahteraan pelaku usaha. Metode pengabdian ini dilaksanakan dengan pemberian pelatihan melalui ceramah, diskusi, tanya-jawab, dan contoh. Hasil berupa peningkatan pemahaman mengenai manajemen pemasaran dan pengelolaan permodalan yang berdampak pada perbaikan kemampuan dalam strategy pemasaran dan permodalan yang akhirnya mendorong peningkatan kesejahteraan pelaku usaha.
This research is meant to examine the influence of Profitability, size, and Capital Structure on ... more This research is meant to examine the influence of Profitability, size, and Capital Structure on the earning response coefficient by taking the population of this research, manufacturing companies listed in Indonesia StockExchange in 2017-2019. The research samples have been selected using a purposive sampling technique, so 34 companies (102 firm years) which have met the criteria have been chosen as samples. The data analysis technique has been done using multiple regressions and hypothesis tests using the SPSS25st version. Based on the result of multiple regressions analysis with 5%significancelevel, therefore the result of this research shows that: (1) Profitability has an influence on the earning response coefficient with the value of the regression showing positive and unidirectional correlation so that the first hypothesis is accepted; (2) Firm size has an influence to the earning response coefficient and shows positive unidirectional correlation, so that second hypothesis is ...
This study aims to determine and analyze the factors that influence stock returns in manufacturin... more This study aims to determine and analyze the factors that influence stock returns in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. These factors consist of liquidity, profitability, accounting profit, cash flow, inflation, and leverage. The population in this study were 19 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). Sampling in this study using the purposive sampling method was used to determine the research sample so that 13 samples of companies or 65 units of data analysis were obtained at manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Data analysis in this study using multiple linear regression. The results showed that the accounting profit variable and the inflation variable had a positive effect on stock returns. Then the leverage and cash flow variables have a negative effect on s...
The value of the company is reflected in the share price. The higher the value of the company ind... more The value of the company is reflected in the share price. The higher the value of the company indicates the prosperity of its shareholders. This study aims to analyze the firm size, Investment Opportunity Set, and corporate governance mechanisms on firm value with financial performance as an intervening variable. The population of this research is the LQ45 company. The selected sample is 15 companies that use a purposive sampling method based on the 2015-2019 annual financial statements. Methods The analysis uses a qualitative descriptive method. Hypothesis analysis in this study uses Multiple Linear Regression. This study indicates that the Investment Opportunity Set variable and the independent commissioner variable, part of the corporate governance mechanism, affect firm value. Firm size and corporate governance mechanisms consisting of audit committees, institutional ownership, and managerial ownership do not affect firm value. Financial performance variables cannot influence th...
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
The purpose of this study was to analyze the application of the e-Faktur application to taxable e... more The purpose of this study was to analyze the application of the e-Faktur application to taxable entrepreneurs in terms of reporting VAT Periodic Returns, as well as to see the level of compliance of taxable entrepreneurs registered at KPP Pratama Seberang Ulu Palembang. The research method used is descriptive method and data collection techniques used are documentation and interviews. The sources of data in this study are the number of registered Taxable Entrepreneurs, the number of Taxable Entrepreneurs who use e-Faktur, and the number of SPT Periodic VAT received from 2015 to 2019. The results of the study show that the level of compliance of taxable entrepreneurs using the e-invoice application has been effective, it can be seen that almost all Taxable Entrepreneurs have activated it the tax e-invoice application, but the implementation of the e-invoice application which has been effective is not accompanied by the compliance of taxable entrepreneurs which actually decreases afte...
Mengelola keuangan rumah tangga adalah upaya keluarga dalam merencanakan, melaksanakan, memantau,... more Mengelola keuangan rumah tangga adalah upaya keluarga dalam merencanakan, melaksanakan, memantau, mengendalikan perolehan dan penggunaan sumber-sumber ekonomi keluarga, khususnya keuangan. Kegiatan pengabdian ini dilaksanakan di Desa Kurung Nyawa 1, Organ Buay Madang, Komering Ulu Timur, dengan penyampaian informasi dan ilmu melalui ceramah, simulasi pelatihan, diskusi, tanya jawab. Sasaran dari pelatihan ini adalah kelompok ibu rumah tangga yang terdiri dari ibu rumah tangga yang bekerja penuh waktu, ibu rumah tangga yang bekerja paruh waktu, dan ibu rumah tangga yang tidak bekerja. Dari kegiatan tersebut ditemukan temuan, dimana ibu rumah tangga dalam memenuhi kebutuhan keluarga tidak mengelola ekonomi rumah tangga. Untuk keluar dari kesulitan keuangan, banyak yang mengambil pinjaman dari keluarga, tetangga, koperasi yang tidak jelas, bank. Dengan memberikan pelatihan pengelolaan ekonomi rumah tangga, diharapkan para ibu rumah tangga dapat mengimplementasikan hasil dari pelatihan ...
The aims of this research were to analyze the effect of the free cash flow, ownership structure, ... more The aims of this research were to analyze the effect of the free cash flow, ownership structure, dividend policy, asset structure, and profitability of the debt policy at a property and real estate on the BEI.This research was classified as quantitative study. The population of this research was property and real estate company registered on the stock exchange in 2010 until 2014. Total sample were 4 companies. The data collected using purposive sampling method. The data was obtained from the www.idx.co.id.The result of research show that free cash flow, managerial ownership, dividend policy, asset strucyure, and profitability hasn’t significant effect on debt policy, institusional ownership significant has effet on debt policy. Keywords: free cash flow, managerial ownership, institusional ownership, dividend policy, asset structure, profitability, and debt policy.
Cheating in financial statements is done intentionally presenting and manipulating the value of m... more Cheating in financial statements is done intentionally presenting and manipulating the value of material can mislead stakeholders in decision making for the company. The research aims to indicate and analyze the influence of fraudulent financial reporting by testing elements of fraud in the Pentagon fraud theory in manufacturing companies listed on the Indonesia Stock Exchange period 2013-2018. The independent variables used in this study were the the Pentagon fraud with the five elements of the indicator which is pressure, Opportunity (opportunity), rationalization (rationalization), competence (competence), and arrogance The dependent variable used is the fraudulent financial reporting that is proscribed with the F-Score. This form of research is quantitative using the company's annual report data and library studies. The analytical techniques described in this study used multiple linear regression. The results of this study stated that financial stability, financial target a...
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