RUM HENDARMIN - Academia.edu (original) (raw)

Papers by RUM HENDARMIN

PRIMA : PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT, Aug 27, 2022

Jurnal Wahana Akuntansi

This study aims to investigate the effect of knowledge, socialization, service, and tax sanctions... more This study aims to investigate the effect of knowledge, socialization, service, and tax sanctions on individual taxpayer compliance at the notary office in Palembang. The data used are primary and secondary data with data collection techniques through literature study, observation, interviews, and distributing questionnaires to 50 respondents. The data analysis technique used multiple linear regression. Further statistical tests prove knowledge, socialization, and service have a significant effect on tax compliance variables. However, tax sanctions are not proven to have a positive effect on tax compliance. This research provides benefits to tax agencies to improve taxpayer compliance through knowledge, socialization, and service.

PRIMA : PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT

Petanang village is a village located in Lembak sub-district, Muara enim district, South Sumatra.... more Petanang village is a village located in Lembak sub-district, Muara enim district, South Sumatra. In 2022, the population will be around 2,020 people or 689 families, residents per square kilometer. Most of these residents develop cassava into processed chips with the basic ingredients of cassava, which are named Kelasan. Class is a type of snack such as chips that comes from Petanang village, Lembak sub-district, Muara Enim Regency. From this process, a home-based MSME is created which is carried out by the residents of the Petanang village. Sales of first-class products are carried out within the village and also outside the village of Petanang. To further increase the potential that exists in Petanang village, Indo Global Mandiri University students try to help develop innovations for Cassava Processing in Petanang Village and Media Functions for Digital Promotion Applications for the MBKM Thematic Community Service Program, Indo Global Mandiri University students make new produc...

ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat

This community service aims to train the UMKM of Musi Banyuasin village for product creativity fr... more This community service aims to train the UMKM of Musi Banyuasin village for product creativity from a village to produce superior products of the highest quality and can be marketed through a more modern way, namely e.commerce. The method applied is lectures and direct practice, the benefits of E-commerce are quite helpful, namely online shopping, humans no longer have to go to shopping centers. The output of this service activity adds to the knowledge and expertise of Village MSMEs in selling village handicrafts. Visiting e-commerce sites, and shopping for all completed transactions and goods until your doorsteps. The various conveniences of E-Commerce, being able to start an e-commerce business is a promising business so you don't need to hesitate to try it. The Village Innovation Program (PID) increases rural productivity by relying on local economic development and entrepreneurship, both in the realm of community business development, as well as businesses initiated by the V...

Jurnal Bisnis, Manajemen, dan Ekonomi

This study aims to analyze the level of working capital turnover and liquidity of PT. Pinago Tbk ... more This study aims to analyze the level of working capital turnover and liquidity of PT. Pinago Tbk in 2017-2019. The data used is secondary data sourced from the company's financial statements. Qualitative descriptive analysis techniques are applied in this research. To analyze working capital turnover using several measurement methods, namely cash turnover (CTO), account receivable turnover (ARTO), inventory turnover (ITO), and net working capital (NWC). Meanwhile, to analyze the liquidity ratio, researchers consider the current ratio (CR). The results of the study prove that during the observation period the working capital turnover rate of PT. Pinago Utama Tbk based on cash turnover experienced a downward movement by an average of 26.17 times, but the working capital turnover rate based on account receivable turnover increased by an average of 5.29 times, then the working capital turnover rate was successively based on inventory turnover. and net working capital turnover experi...

PRIMA : PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT, 2021

In online learning, the teaching and learning process is facilitated by the use of the internet a... more In online learning, the teaching and learning process is facilitated by the use of the internet and digital media to convey the material. Online learning is believed to be more aligned with the current generation of students, who are well-known for their high level of integration with technology products. This is a form of digitization in the field of education that provides a number of advantages. From a practical standpoint, the benefits of online learning in the Covid-19 pandemic era include the ability for teachers and students to interact more effectively because they will not have to physically meet. Additionally, there is no classroom for formal education. The teaching and learning process can occur anyplace as long as the environment is conducive and can aid in concentration. Furthermore, there is no requirement to "dress well" or "look officially" to make it more flexible. A more appropriate approach to online learning is to take a technology strategy th...

Jurnal Ecoment Global, 2019

Penelitian ini bertujuan untuk menganalisis kemampuan pendapatan rumah tangga petani belum maju d... more Penelitian ini bertujuan untuk menganalisis kemampuan pendapatan rumah tangga petani belum maju dan maju dalam membiayai kebutuhan rumah tangganya dan upaya meningkatkan kemampuan pendapatan rumah tangga petani. Pengumpulan data dengan metode survei, penarikan sampel secara acak, bertahap dan proporsional pada 12 desa sebagai perwakilan dari Kabupaten Musi Rawas, Muara Enim dan Musi Banyuasin di Sumatera Selatan di bulan Februari sampai April 2018 sebanyak 360 petani sampel yaitu 210 petani belum maju dan 150 petani maju. Analisis data menggunakan analisis finansial pendapatan petani dan analisis statistik.Hasil penelitian menunjukan bahwa terdapat perbedaan yang signifikan dengan tingkat kepercayaan 95 % antara kemampuan pendapatan rumah tangga petani maju dan petani belum maju yang mampu membiayai kebutuhan rumah tangganya 95 % dan 87 %. Kemampuan pendapatan rumah tangga petani dapat ditingkatkan melalui peningkatan pendapatan dengan penerapan pola tanaman sela karet, pemanfataan ...

ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat, 2021

The community is full of pressure due to the sudden emergence of the covid-19 outbreak which has ... more The community is full of pressure due to the sudden emergence of the covid-19 outbreak which has an impact on MSME businesses, so the idea of ​​​​using pineapple waste is unique. Jumputan is a handicraft made by picking (picking up with your fingers) certain parts of the fabric, then producing a motif according to the pattern drawn from the dyeing process of natural dyes and textile dyes from tightly tied fabrics. Pineapple waste which is not useful for indigenous people into natural dyes to make fabric colors. Pineapple waste is often immediately thrown away, even though if it is used as an interesting work, it will be beneficial for the wider community. By turning Pineapple waste into a beautiful work of art, the price is high. Many people are interested in having it. Besides being able to be reused, the results of used Pineapple Waste craft products can be a business opportunity. Pineapple is usually made. Food jam to be eaten with bread. This time, pineapple waste is a light and...

Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019), 2020

International Journal of Community Service & Engagement, 2022

The objectives of this research are to determine the effect of production costs and operating cos... more The objectives of this research are to determine the effect of production costs and operating costs on company profits at PT. Semen Baturaja (Persero) Tbk. The data investigated is an annual income statement for the period 2012 - 2019. The data is then analyzed using multiple linear regression. Further statistical tests revealed the variable production costs do not have a positive effect on company profits, but on the other hand, business costs have a positive effect on company profits. Furthermore, the coefficient of determination (R2) obtained a value of 0.890. This means that the variable production costs and business costs can explain the company's profit by 89% the rest is influenced by other variables not included in this study.

PRIMA : PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT

Indonesia is a paradise for plants, with numerous advantages for human life. It is possible to pr... more Indonesia is a paradise for plants, with numerous advantages for human life. It is possible to process Indonesia's natural resources to support the family economy while also benefiting health and being useful in treating various diseases, and many of these resources contain the vitamins that the body's organs require to increase energy. The health advantages of soursop plants are substantial, and the fruit is tasty to consume as is. Sometimes it grows naturally in people's yards; at other times, it is planted intentionally by the community for economic purposes. Apart from the fruit, soursop leaves can also be used to treat cholestorel when combined with additional spices such as betel leaves and a pinch of salt. Making soursop juice is simple if the fruit is ripe, although soursop fruit that is not ripe yet can be fried and the taste is similar to sweet potatoes. The business potential related with soursop seed planting are considerable. Along with the fruit, the leaves...

International Journal of Community Service & Engagement

This study aims to analyze partially and simultaneously the effect of accounting information syst... more This study aims to analyze partially and simultaneously the effect of accounting information systems and internal control systems on the quality of financial reports at PT. Semen Baturaja (Persero) Tbk. The data used came from observation and questionnaires to 60 respondents. This research method uses a quantitative approach using multiple linear regression. The results of the study partially show that both accounting information and internal control system variables have a significant positive effect on the quality of financial statements. The results of the study using the coefficient of determination (R2) obtained a value of 0.464. This shows that the large contribution of the accounting information system and internal control system variables can explain the quality of financial statements by 46.4%, the remaining 53.6% can be explained by other variables not included in this study.

PRIMA : PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT, Aug 27, 2022

Jurnal Wahana Akuntansi

This study aims to investigate the effect of knowledge, socialization, service, and tax sanctions... more This study aims to investigate the effect of knowledge, socialization, service, and tax sanctions on individual taxpayer compliance at the notary office in Palembang. The data used are primary and secondary data with data collection techniques through literature study, observation, interviews, and distributing questionnaires to 50 respondents. The data analysis technique used multiple linear regression. Further statistical tests prove knowledge, socialization, and service have a significant effect on tax compliance variables. However, tax sanctions are not proven to have a positive effect on tax compliance. This research provides benefits to tax agencies to improve taxpayer compliance through knowledge, socialization, and service.

PRIMA : PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT

Petanang village is a village located in Lembak sub-district, Muara enim district, South Sumatra.... more Petanang village is a village located in Lembak sub-district, Muara enim district, South Sumatra. In 2022, the population will be around 2,020 people or 689 families, residents per square kilometer. Most of these residents develop cassava into processed chips with the basic ingredients of cassava, which are named Kelasan. Class is a type of snack such as chips that comes from Petanang village, Lembak sub-district, Muara Enim Regency. From this process, a home-based MSME is created which is carried out by the residents of the Petanang village. Sales of first-class products are carried out within the village and also outside the village of Petanang. To further increase the potential that exists in Petanang village, Indo Global Mandiri University students try to help develop innovations for Cassava Processing in Petanang Village and Media Functions for Digital Promotion Applications for the MBKM Thematic Community Service Program, Indo Global Mandiri University students make new produc...

ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat

This community service aims to train the UMKM of Musi Banyuasin village for product creativity fr... more This community service aims to train the UMKM of Musi Banyuasin village for product creativity from a village to produce superior products of the highest quality and can be marketed through a more modern way, namely e.commerce. The method applied is lectures and direct practice, the benefits of E-commerce are quite helpful, namely online shopping, humans no longer have to go to shopping centers. The output of this service activity adds to the knowledge and expertise of Village MSMEs in selling village handicrafts. Visiting e-commerce sites, and shopping for all completed transactions and goods until your doorsteps. The various conveniences of E-Commerce, being able to start an e-commerce business is a promising business so you don't need to hesitate to try it. The Village Innovation Program (PID) increases rural productivity by relying on local economic development and entrepreneurship, both in the realm of community business development, as well as businesses initiated by the V...

Jurnal Bisnis, Manajemen, dan Ekonomi

This study aims to analyze the level of working capital turnover and liquidity of PT. Pinago Tbk ... more This study aims to analyze the level of working capital turnover and liquidity of PT. Pinago Tbk in 2017-2019. The data used is secondary data sourced from the company's financial statements. Qualitative descriptive analysis techniques are applied in this research. To analyze working capital turnover using several measurement methods, namely cash turnover (CTO), account receivable turnover (ARTO), inventory turnover (ITO), and net working capital (NWC). Meanwhile, to analyze the liquidity ratio, researchers consider the current ratio (CR). The results of the study prove that during the observation period the working capital turnover rate of PT. Pinago Utama Tbk based on cash turnover experienced a downward movement by an average of 26.17 times, but the working capital turnover rate based on account receivable turnover increased by an average of 5.29 times, then the working capital turnover rate was successively based on inventory turnover. and net working capital turnover experi...

PRIMA : PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT, 2021

In online learning, the teaching and learning process is facilitated by the use of the internet a... more In online learning, the teaching and learning process is facilitated by the use of the internet and digital media to convey the material. Online learning is believed to be more aligned with the current generation of students, who are well-known for their high level of integration with technology products. This is a form of digitization in the field of education that provides a number of advantages. From a practical standpoint, the benefits of online learning in the Covid-19 pandemic era include the ability for teachers and students to interact more effectively because they will not have to physically meet. Additionally, there is no classroom for formal education. The teaching and learning process can occur anyplace as long as the environment is conducive and can aid in concentration. Furthermore, there is no requirement to "dress well" or "look officially" to make it more flexible. A more appropriate approach to online learning is to take a technology strategy th...

Jurnal Ecoment Global, 2019

Penelitian ini bertujuan untuk menganalisis kemampuan pendapatan rumah tangga petani belum maju d... more Penelitian ini bertujuan untuk menganalisis kemampuan pendapatan rumah tangga petani belum maju dan maju dalam membiayai kebutuhan rumah tangganya dan upaya meningkatkan kemampuan pendapatan rumah tangga petani. Pengumpulan data dengan metode survei, penarikan sampel secara acak, bertahap dan proporsional pada 12 desa sebagai perwakilan dari Kabupaten Musi Rawas, Muara Enim dan Musi Banyuasin di Sumatera Selatan di bulan Februari sampai April 2018 sebanyak 360 petani sampel yaitu 210 petani belum maju dan 150 petani maju. Analisis data menggunakan analisis finansial pendapatan petani dan analisis statistik.Hasil penelitian menunjukan bahwa terdapat perbedaan yang signifikan dengan tingkat kepercayaan 95 % antara kemampuan pendapatan rumah tangga petani maju dan petani belum maju yang mampu membiayai kebutuhan rumah tangganya 95 % dan 87 %. Kemampuan pendapatan rumah tangga petani dapat ditingkatkan melalui peningkatan pendapatan dengan penerapan pola tanaman sela karet, pemanfataan ...

ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat, 2021

The community is full of pressure due to the sudden emergence of the covid-19 outbreak which has ... more The community is full of pressure due to the sudden emergence of the covid-19 outbreak which has an impact on MSME businesses, so the idea of ​​​​using pineapple waste is unique. Jumputan is a handicraft made by picking (picking up with your fingers) certain parts of the fabric, then producing a motif according to the pattern drawn from the dyeing process of natural dyes and textile dyes from tightly tied fabrics. Pineapple waste which is not useful for indigenous people into natural dyes to make fabric colors. Pineapple waste is often immediately thrown away, even though if it is used as an interesting work, it will be beneficial for the wider community. By turning Pineapple waste into a beautiful work of art, the price is high. Many people are interested in having it. Besides being able to be reused, the results of used Pineapple Waste craft products can be a business opportunity. Pineapple is usually made. Food jam to be eaten with bread. This time, pineapple waste is a light and...

Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019), 2020

International Journal of Community Service & Engagement, 2022

The objectives of this research are to determine the effect of production costs and operating cos... more The objectives of this research are to determine the effect of production costs and operating costs on company profits at PT. Semen Baturaja (Persero) Tbk. The data investigated is an annual income statement for the period 2012 - 2019. The data is then analyzed using multiple linear regression. Further statistical tests revealed the variable production costs do not have a positive effect on company profits, but on the other hand, business costs have a positive effect on company profits. Furthermore, the coefficient of determination (R2) obtained a value of 0.890. This means that the variable production costs and business costs can explain the company's profit by 89% the rest is influenced by other variables not included in this study.

PRIMA : PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT

Indonesia is a paradise for plants, with numerous advantages for human life. It is possible to pr... more Indonesia is a paradise for plants, with numerous advantages for human life. It is possible to process Indonesia's natural resources to support the family economy while also benefiting health and being useful in treating various diseases, and many of these resources contain the vitamins that the body's organs require to increase energy. The health advantages of soursop plants are substantial, and the fruit is tasty to consume as is. Sometimes it grows naturally in people's yards; at other times, it is planted intentionally by the community for economic purposes. Apart from the fruit, soursop leaves can also be used to treat cholestorel when combined with additional spices such as betel leaves and a pinch of salt. Making soursop juice is simple if the fruit is ripe, although soursop fruit that is not ripe yet can be fried and the taste is similar to sweet potatoes. The business potential related with soursop seed planting are considerable. Along with the fruit, the leaves...

International Journal of Community Service & Engagement

This study aims to analyze partially and simultaneously the effect of accounting information syst... more This study aims to analyze partially and simultaneously the effect of accounting information systems and internal control systems on the quality of financial reports at PT. Semen Baturaja (Persero) Tbk. The data used came from observation and questionnaires to 60 respondents. This research method uses a quantitative approach using multiple linear regression. The results of the study partially show that both accounting information and internal control system variables have a significant positive effect on the quality of financial statements. The results of the study using the coefficient of determination (R2) obtained a value of 0.464. This shows that the large contribution of the accounting information system and internal control system variables can explain the quality of financial statements by 46.4%, the remaining 53.6% can be explained by other variables not included in this study.