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All Journal Al Mabhats : Jurnal Penelitian Sosial Agama Research in Accounting Journal Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Novita, Lisa
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Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Pendidikan Akhlak dalam Surat Al-Kahfi 60-82 Hasanah, Hasanah; Marlinda, Leni; Novita, Lisa
Al Mabhats : Jurnal Penelitian Sosial Agama Vol 5 No 2 (2020): Al-Mabhats : Jurnal Penelitian Sosial Agama
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat IAIN Lhokseumawe

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Abstract

This is a new author guidelines and article template of Jurnal Dedikasi Pendidikan since year 2019 publication. Article should be started by Title of Article followed by Authors Name and Affiliation Address and abstract. This abstract section should be typed in Italic font and font size of 10 pt and number of words of 150-200. Special for the abstract section, please use left margin of 45 mm and right margin of 30 mm. The single spacing should be used between lines in this article. If article is written in Indonesian, the abstract should be typed in Indonesian and English. Meanwhile, if article is written in English, the abstract should be typed in English only. The abstract should be typed as concise as possible and should be composed of: problem statement, method, scientific finding results, and short conclusion. The abstract should only be typed in one paragraph and one-column format
The Influence of Deferred Tax Burden, Tax Planning, and Deferred Tax Assets on Earnings Management Strategy Novita, Lisa; Putri, Adriyanti Agustina; Ramashar, Wira; Nursida, Nina
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1904

Abstract

This study aims to analyze and provide empirical evidence on the influence of deferred tax burden, tax planning, and deferred tax assets on earnings management. The population used in this research consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study employs purposive sampling, with a total sample of 120 data points. The data analysis tool used is multiple linear regression and classical assumption tests using the SPSS application. The results of this study indicate that the Deferred Tax Burden has no effect on Earnings Management. Meanwhile, Tax Planning and Deferred Tax Assets have an effect on Earnings Management.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA UMKM DEPOT KAYU VANAY SUKSES MANDIRI Novita, Lisa; Ardiani, Susi; Dwitayanti, Yevi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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Abstract

This article discusses the design of a cash sales accounting information system using Microsoft Visual Basic for Application (VBA) for UMKM Depot Kayu Vanay Sukses Mandiri. The purpose of this system is to simplify the recording of cash sales transactions. The data collection methods used in this research involve interviews and observations. The research findings indicate that the company still uses a manual system for recording sales, which involves using regular ledger books. This manual system has the potential for recording errors, incorrect calculations, neglecting record-keeping, and other mistakes. Furthermore, it can hinder timely access to information about sales and inventory levels, affecting decision-making processes. Therefore, the objective of this report is to design a cash sales accounting information system using Microsoft Visual Basic for Applications (VBA). The designed application features a simple and user-friendly interface to facilitate the management of cash sales transactions. Additionally, this application assists users in accessing the necessary data for decision-making and business planning, as well as generating various useful outputs. The results of this article demonstrate that the company has met the technological requirements analysis needed for this system. Thus, it can be concluded that the developed sales accounting information system will assist the management of UMKM Depot Kayu Vanay Sukses Mandiri in managing sales data and providing the necessary information.Keywords : Accounting Information System, Sales, Microsoft Visual Basic for Application (VBA)
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Hasanah Hasanah Marlinda, Leni Nursida, Nina Ramashar, Wira susi ardiani Yevi Dwitayanti