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All Journal JAM Jurnal Media Wahana Ekonomika Jurnal Kompetitif SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Martabe : Jurnal Pengabdian Kepada Masyarakat STATERA: Jurnal Akuntansi dan Keuangan BALANCE Jurnal Akuntansi dan Bisnis Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Keuangan dan Bisnis Equivalent : Journal of Economic, Accounting and Management Balance : Jurnal Akuntansi dan Bisnis
Gumulya Sonny Marcel Kusuma
Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering 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

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT Marcel Kusuma, Gumulya Sonny
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i1.1154

Abstract

This study examines the influence of locus of control, performance, organizational commitment onacceptance dysfunctional audit behavior (prematur sign off, underreporting of time, and altering replacing auditprocedure). This research uses convenience sampling technique to select the respondent . Data were collectedthrough a survey on 104 government auditors who work at BPK of Southern Sumatera. Structural Equation Model(SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicatepositive influence of locus of control on acceptance dysfunctional audit behavior, negative influence oforganizational commitment on acceptance dysfunctional audit behavior with external locus of control asantecedent, Futhermore, it was found that there were no significant influence on performance on acceptancedysfunctional audit behavior with external locus of control and organizational commitment as antecedent
Pengaruh Pertumbuhan Penjualan dan Umur Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Redita Wulandari; Nina Sabrina; Gumulya Sonny Marcel K
STATERA: Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2022.4.1.79-90

Abstract

The formulation of the problem in this study is how the influence of sales growth and company age on tax avoidance. The purpose of this study was to examine the effect of sales growth and company age on tax avoidance. The type of research used is associative. There are three variables used, namely sales growth, company age, and tax avoidance. The population in this study is from the annual report of the consumer goods industrial sector companies as many as 54 companies. The sample used was 18 companies which were selected according to the criteria. The data used is secondary. Data collection technique is documentation. The data analysis method in this research is quantitative. The results of this study were assisted by the Statistical Program For Special Science (SPSS). The results show that the effect of sales growth and company age simultaneously has a significant effect on tax avoidance. Partially the effect of sales growth has a significant effect on tax avoidance and the age of the company has no significant effect on tax avoidance in companies in the consumer goods industry sector on the Indonesian Stock Exchange.
PENGARUH INTEGRITAS, PROFESIONALISME, DAN BEBAN KERJA AUDITOR TERHADAP KUALITAS AUDIT Gumulya Sonny Marcel Kusuma
JURNAL KOMPETITIF Vol 10, No 1: Edisi Januari-Juni 2021
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v10i1.747

Abstract

This study examines the influence of integrity, professionalism, workload of auditors on the audit quality. This research uses convenience sampling technique to select the respondent. Data were collected through a survey on 46 respondents auditors of the Public Accountant of Palembang. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data.The result of this research indicate positive influence of integrity on audit quality, indicate negative influence of workload on audit quality. Futhermore, it was found that there were no significant influence professionalism on the audit quality.
PENYULUHAN BERWIRAUSAHA DAN AKUNTANSI DASAR UMKM KEPADA MASYARAKAT DI KELURAHAN PAYARAMAN TIMUR Gumulya Sonny Marcel Kusuma; Mella Handayani; Mia Kusumawaty; Kurnia Krisna Hari
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 8 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i8.2867-2871

Abstract

Masyarakat memerlukan ide kreatif dan inovatif dalam berwirausaha. Kelurahan Payaraman Timur merupakan kelurahan yang memiliki potensi untuk berkembang, diantaranya adalah pengembangan produk dari karet dan nanas. Pengembangan usaha ini perlu diiringi dengan system pencatatan yang baik, yaitu pencatatan akuntansi dasar UMKM. Pemahaman akan pencatatan yang baik, akan membantu masyarakat menganalisis dan memahami kondisi kesehatan dari segi keuangan usahanya. Tim melakukan penyuluhan dengan membagi menjadi 3 tahapan, yaitu wawasan wirausaha, teori akuntansi, pelatihan pencatatan akuntansi. Tahapan ini akan membantu masyarakat dalam mengembangkan usahanya serta dapat mengontrol dan menganalisis kondisi keuangan usahanya
EDUKASI LITERASI KEUANGAN PASAR MODAL BAGI MASYARAKAT KECAMATAN ILIR TIMUR II, KOTA PALEMBANG Dinarossi Utami; Anggrelia Afrida; Gumulya Sonny Marcel
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 4 (2022): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i4.10965

Abstract

ABSTRAKLiterasi keuangan merupakan kemampuan untuk memahami dan secara efektif menggunakan berbagai keterampilan keuangan termasuk manajemen keuangan secara pribadi maupun berinvestasi. Pentingnya literasi keuangan khususnya pada pasar modal adalah sebagai pengetahuan dengan harapan dapat terlaksanaanya transaksi investasi pasar modal dan meningkatkkan perekonomian suatu negara. Tujuan kegiatan ini adalah untuk memberikan edukasi literasi keuangan pasar modal pada masyarakat di Kecamatan ilir Timur II Kota Palembang sehingga masyarakat dapat memilih investasi yang benar dan terhindar dari investasi palsu yang semakin berkembang. Metode pelaksanaan pengabdian ini dilakukan secara tatap muka dengan mematuhi  protocol kesehatan. Tahapan kegiatan dilakukan melalui dua kegiatan yakni sosialisasi dan pelatihan, serta pendampingan. Hasil kegiatan menunjukkan bahwa adanya edukasi memberikan peningkatan pemahaman mengenai literasi keuangan dan keterampilan baru dalam penerapan pengambilan keputusan investasi yang tepat.  Pengambilan keputusan investasi yang tepat secara langsung dapat meningkatkan kesejahteraan masyarakat dan perekonomian suatu negara. Kata kunci: literasi keuangan; pasar modal. ABSTRACTFinancial literacy is the ability to understand and effectively use various financial skills, including personal financial management and investing. The importance of financial literacy, especially in the capital market, is as knowledge with the hope that capital market investment transactions can be carried out and improve a country's economy. This activity aims to provide capital market financial literacy education to the community in Ilir Timur II District, Palembang City so that people can choose the right investment and avoid growing fake assets. Implementing this service is carried out face-to-face by complying with the health protocol. The stages of the activity are carried out through two activities: socialization and training, as well as mentoring. The activity results show that education provides an increased understanding of financial literacy and new skills in making the right investment decisions. Making the right investment decisions can directly improve the welfare of society and the economy of a country. Keywords: financial literacy; capital market.
PENGARUH INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT INTERNAL DENGAN ETIKA PROFESI SEBAGAI VARIABEL GUMULYA SONNY MARCEL KUSUMA; MIA KUSUMAWATY
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 6 No 2 (2022): Oktober
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.414 KB) | DOI: 10.35915/accountia.v6i2.673

Abstract

Penelitian ini menguji dan memperoleh bukti empiris mengenai pengaruh independensi, pengalaman audit terhadap kualitas audit internal dengan etika professional sebagai variabel moderasi. Populasi dalam penelitian ini adalah auditor internal yang bekerja di bank konvensional di Palembang. Penelitian ini menggunakan convenience sampling untuk mengumpulkan data sehingga mendapatkan 40 responden auditor internal. Analisis yang digunakan adalah Structural Equation Model melalui pendekatan Partial Least Square. Hasil penelitian ini menunjukkan pengalaman audit berpengaruh signifikan terhadap kualitas audit internal, etika profesi memoderasi pengaruh pengalaman audit terhadap kualitas audit internal. Hasil penelitian juga menunjukkan independesi tidak berpengaruh signifikan terhadap kualitas audit internal, etika profesi tidak memoderasi pengaruh independesi terhadap kualitas audit internal.
PENGARUH PENERAPAN E-FILLING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI Rifani Akbar Sulbahri; Gumulya Sonny Marcel Kusuma
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.971

Abstract

The objective of the research was to examines the influence of implementation of e-filling and tax sanctions on the individual taxplayer compliance with taxation socialization as a moderating variable. This research using primary data uses convenience sampling technique to select the respondent . Data were collected through a survey on 100 respondents individual taxplayer at KKP  Ilir Timur of Palembang. Structural Equation Model with PLS was applied to analyzed the data. The result of this research indicate significant influence tax sanctions on the individual taxplayer compliance, and taxation socialization as a moderating variable. Futhermore, it was found that there were no significant influence implementation of e-filling on the individual taxplayer compliance. and taxation socialization as a moderating variable Keywords: implementation of E-filling, Tax Sanctions, Taxation Socialization, Individual Taxplayer Compliance
Pengaruh Pemahaman Dan Sanksi Pajak Terhadap Kepatuh an Wajib Pajak UMKM Dengan Pelayanan Fiskus Sebagai Variabel Moderasi Gumulya Sonny Marcel Kusuma; Mia Kusumawaty; Mella Handayani; Kurnia Krisna Hari
Jurnal Media Wahana Ekonomika Vol. 20 No. 1 (2023): Jurnal Media Wahana Ekonomika, April 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i1.11221

Abstract

ABSTRAK   Penelitian ini meneliti pengaruh pemahaman dan sanksi pajak terhadap kepatuhan WP. Variabel moderasi penelitian ini yaitu pelayanan fiskus. Penelitian menggunakan Pengumpulan sampel simple random sampling. Sampel penelitian didapatkan sebanyak 98 responden UMKM Ilir Timur Palembang. Analisis data memakai Structural Equation Model-Partial Least Square. Hasil penelitian menunjukkan bahwa sanksi pajak berpengaruh positif signifikan terhadap kepatuhan WP. Hasil lain menunjukkan pemahaman pajak tidak berpengaruh signifikan terhadap kepatuhan WP, pelayanan fiskus tidak memoderasi pemahaman pajak dan sanksi pajak   Kata Kunci: Pemahaman Pajak, Sanksi Pajak, Kepatuhan WP, Pelayanan Fiskus   . ABSTRACT   This research analyzes the effect of understanding and tax sanctions on taxpayer compliance. The moderating variable in this study is the tax administration service. The study used simple random sampling to collect samples. The research sample was obtained by 98 respondents from SME Ilir Timur Palembang. Analsys of research data using Structural Equation Model-Partial Least Square. The results of the study show that tax sanctions have a significant positive effect on taxpayer compliance. Other results show that tax understanding has no significant effect on taxpayer compliance, the tax authorities do not moderate tax understanding and tax sanctions  Keywords: Tax Understanding, Tax Sanction, Taxpayer Complience, Fiscus Service
Pengaruh Strategi Green Marketing Terhadap Kinerja Keuangan Dan Non-Keuangan Perusahaan Yuni Adinda Putri; Rifani Akbar Sulbahri; Gumulya Sonny Marcel Kusuma
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.207

Abstract

This study aims to present a reflection of the literature on green marketing strategies and analyze seven factors that will affect company performance. This research refers to the literature review method. As green marketing strategies become increasingly important for companies following the triple bottom line performance evaluation, this research seeks to better understand the role of the "green marketing mix" as a marketing strategy. This model links the relationship between green marketing strategies, including green product, green price, green promotion, green distribution, green people, green process, and green physical evidence, with company performance, including financial and non-financial performance. The results of the study show that the green marketing strategy has a positive effect on the company's financial and non-financial performance. From the discussion above, it can be concluded that this research extensively reviews the literature in the field of green marketing strategy and highlights that companies that adopt green marketing strategies (green product, green price, green distribution, green promotion, green people, green process, and green physical evidence) are expected to generate more profits than firms that do not adopt the strategy.
PENGARUH PENGALAMAN KERJA DAN PENGETAHUAN MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERASI Yuni Rachmawati; Gumulya Sonny Marcel Kusuma
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.108

Abstract

The purpose of this research was to analyze relationship of Work Experience, Knowledge of Detecting Errors, Materiality Level Cosiderations with Professional Ethics as a moderating variable. The sample in this research was 46 public accountant at Palembang with simple random sampling technique to select the respondent. Data analysis techniques performed by SPSS. The result indicate significant influence work experience on materiality level cosiderations. Futhermore, that there were no significant influence knowledge of detecting errors on materiality level cosiderations, work experience on materiality level cosiderations with professional ethics as a moderating variable, knowledge of detecting errors on materiality level cosiderations with professional ethics as a moderating variable. Abstrak Tujuan penelitian ini adalah untuk menganalisis pengaruh pengalaman kerja dan pengetahuan mendeteksi kekeliruan terhadap pertimbangan tingkat materialitas dengan etika profesi sebagai variable moderasi. Penelitian ini menggunakan 46 sampel dari akuntan public di Palembang dengan teknik penentuan sampel simple random sampling. Data dianalisis menggunakan SPSS. Hasil penelitian menunjukkan adanya pengalaman kerja berpengaruh signifikan terhadap pertimbangan tingkat materialitas. Hasil lain menunjukkan pengetahuan mendeteksi kekeliruan tidak berpengaruh terhadap pertimbangan tingkat materialitas, etika profesi tidak dapat memoderasi pengaruh pengalaman kerja terhadap pertimbangan tingkat materialitas, etika profesi tidak dapat memoderasi pengaruh pengetahuan mendeteksi kekeliruan terhadap pertimbangan tingkat materialitas,
Co-Authors Afrida, Anggrelia Handayani, Mella Junyka Widiyanti Kiagus M Dimas Cattur Raihan Kurnia Krisna Hari Kusumawaty, Mia Muhammad Fahmi MUHAMMAD FAHMI Muhammad Faris Afif Putri, Yuni Adinda Redita Wulandari Rifani Akbar Sulbahri Sabrina, Nina Utami, Dinarossi Yuni Rachmawati