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<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT ]]>
<![CDATA[Marcel Kusuma, Gumulya Sonny]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v3i1.1154
<![CDATA[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]]>
<![CDATA[Pengaruh Pertumbuhan Penjualan dan Umur Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia ]]>
<![CDATA[Redita Wulandari]]>;
<![CDATA[Nina Sabrina]]>;
<![CDATA[Gumulya Sonny Marcel K]]>
<![CDATA[ STATERA: Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Matana ]]>
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DOI: 10.33510/statera.2022.4.1.79-90
<![CDATA[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.]]>
<![CDATA[PENGARUH INTEGRITAS, PROFESIONALISME, DAN BEBAN KERJA AUDITOR TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Gumulya Sonny Marcel Kusuma]]>
<![CDATA[ JURNAL KOMPETITIF Vol 10, No 1: Edisi Januari-Juni 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tridinanti Palembang ]]>
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DOI: 10.52333/kompetitif.v10i1.747
<![CDATA[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.]]>
<![CDATA[PENYULUHAN BERWIRAUSAHA DAN AKUNTANSI DASAR UMKM KEPADA MASYARAKAT DI KELURAHAN PAYARAMAN TIMUR ]]>
<![CDATA[Gumulya Sonny Marcel Kusuma]]>;
<![CDATA[Mella Handayani]]>;
<![CDATA[Mia Kusumawaty]]>;
<![CDATA[Kurnia Krisna Hari]]>
<![CDATA[ Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 8 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tapanuli Selatan ]]>
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DOI: 10.31604/jpm.v5i8.2867-2871
<![CDATA[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]]>
<![CDATA[EDUKASI LITERASI KEUANGAN PASAR MODAL BAGI MASYARAKAT KECAMATAN ILIR TIMUR II, KOTA PALEMBANG ]]>
<![CDATA[Dinarossi Utami]]>;
<![CDATA[Anggrelia Afrida]]>;
<![CDATA[Gumulya Sonny Marcel]]>
<![CDATA[ SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 4 (2022): Desember ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jpmb.v6i4.10965
<![CDATA[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.]]>
<![CDATA[PENGARUH INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT INTERNAL DENGAN ETIKA PROFESI SEBAGAI VARIABEL ]]>
<![CDATA[GUMULYA SONNY MARCEL KUSUMA]]>;
<![CDATA[MIA KUSUMAWATY]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 6 No 2 (2022): Oktober ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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DOI: 10.35915/accountia.v6i2.673
<![CDATA[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.]]>
<![CDATA[PENGARUH PENERAPAN E-FILLING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Rifani Akbar Sulbahri]]>;
<![CDATA[Gumulya Sonny Marcel Kusuma]]>
<![CDATA[ JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tridinanti Palembang ]]>
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DOI: 10.52333/kompetitif.v11i2.971
<![CDATA[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]]>
<![CDATA[Pengaruh Pemahaman Dan Sanksi Pajak Terhadap Kepatuh an Wajib Pajak UMKM Dengan Pelayanan Fiskus Sebagai Variabel Moderasi ]]>
<![CDATA[Gumulya Sonny Marcel Kusuma]]>;
<![CDATA[Mia Kusumawaty]]>;
<![CDATA[Mella Handayani]]>;
<![CDATA[Kurnia Krisna Hari]]>
<![CDATA[ Jurnal Media Wahana Ekonomika Vol. 20 No. 1 (2023): Jurnal Media Wahana Ekonomika, April 2023 ]]>
Publisher : <![CDATA[Universitas PGRI Palembang ]]>
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DOI: 10.31851/jmwe.v20i1.11221
<![CDATA[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]]>
<![CDATA[PENGARUH PENGALAMAN KERJA DAN PENGETAHUAN MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Yuni Rachmawati]]>;
<![CDATA[Gumulya Sonny Marcel Kusuma]]>
<![CDATA[ Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management ]]>
Publisher : <![CDATA[CV. Doki Course and Training ]]>
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DOI: 10.61994/equivalent.v1i2.108
<![CDATA[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,]]>
<![CDATA[Pengaruh Karakteristik Internal Auditor, Dukungan Manajemen Senior dan Budaya Organisasi Terhadap Efektivitas Internal Audit ]]>
<![CDATA[Kusuma , Gumulya Sonny Marcel]]>
<![CDATA[ Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021 ]]>
Publisher : <![CDATA[Catholic University Musi Charitas ]]>
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DOI: 10.32524/jkb.v19i2.293
<![CDATA[This study examines the influence of internal auditor, senior management support, organizational culture on the effectiveness of internal audits. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 44 respondents internal auditors who work at BUMN and BUMD 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 internal auditor and senior management support on the effectiveness of internal audits. Futhermore, it was found that there were no significant influence organizational culture on the effectiveness of internal audits.]]>
