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All Journal LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Among : Jurnal Pengabdian Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Akuntansi Prima Journal of Accounting and Finance Management (JAFM) Publikasi Riset Mahasiswa Akuntansi Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Alkahfi, Bayu Dharmaraga
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Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Analisis Penerapan Perhitungan, Pencatatan, Penyetoran dan Pelaporan Pajak Pertambahan Nilai Pada PT. Tiga Putra Delapan Enam Alkahfi, Bayu Dharmaraga
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i2.20997

Abstract

Penelitian ini bertujuan untuk menilai apakah sistem penerapan perhitungan, pencatatan, penyetoran dan pelaporan Pajak Pertambahan Nilai pada PT. Tiga Putra Delapan Enam telah sesuai dengan Undang-Undang Perpajakan. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian dekskriptif kuantitatif dengan jenis data kuantitatif dan sumber data sekunder. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah non-probability sampling yang menggunakan teknik purposive sampling. Teknik analisis data yang dilakukan dalam penelitian ini adalah teknik analisis deskriptif dengan pendekatan kuantitatif. Berdasarkan hasil pengolahan data dapat disimpulkan bahwa penerapan perhitungan, pencatatan, penyetoran dan pelaporan Pajak Pertambahan Nilai pada PT. Tiga Putra Delapan Enam sudah sesuai dengan Undang-Undang No. 42 Tahun 2009 tentang Pajak Pertambahan Nilai.
Pelatihan Pemasaran Digital: Meningkatkan Pengetahuan dan Keterampilan Pemasaran Produk/Jasa Secara Online Bagi Siswa Kelas XII SMK Negeri 2 Prabumulih Alkahfi, Bayu Dharmaraga
Among : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2023): Jurnal Among Pengabdian Masyarakat
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/ajpm.v5i2.16389

Abstract

Perkembangan teknologi informasi dan komunikasi, terutama internet, telah mengubah lanskapbisnis secara signifikan. Pemasaran online menjadi strategi utama dalam mencapai target pasaryang lebih luas dan meningkatkan daya saing. Penelitian Chaffey dan Ellis-Chadwick (2019)menunjukkan bahwa pemasaran digital membawa perubahan besar dalam cara perusahaanmemasarkan produk dan jasa. Media sosial, situs web, dan alat-alat digital lainnya memberikanpeluang baru untuk berinteraksi dengan pelanggan potensial, membangun merek, danmeningkatkan penjualan. Pelatihan Pemasaran Digital di SMK Negeri 2 Prabumulih bertujuanmeningkatkan pengetahuan dan keterampilan siswa dalam memasarkan produk atau jasa secaraonline. Pelatihan ini berbentuk workshop interaktif yang mencakup strategi pemasaran mediasosial, pembuatan konten menarik, pemanfaatkan e commerce, dan pengoptimalan mesin pencari.Peserta pelatihan akan memperoleh pemahaman mendalam tentang konsep dasar pemasaran digitaldan teknik efektif dalam mengembangkan pemasaran online. Para siswa belajar memanfaatkanplatform media sosial, situs web, dan alat digital lainnya untuk mempromosikan produk atau jasasecara efektif kepada target audiens. Pelatihan ini diharapkan memberikan dampak positif jangkapanjang bagi siswa SMK Negeri 2 Prabumulih dengan meningkatkan pemahaman mereka tentangpemasaran digital dan memperoleh keterampilan praktis yang berguna dalam dunia kerja. Selainitu, diharapkan pelatihan ini juga dapat memotivasi siswa untuk mengembangkan minat dan karirdi bidang pemasaran digital.
PENGARUH PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) TERHADAP PENINGKATAN PEREKONOMIAN MASYARAKAT DESA DALAM KECAMATAN BELIMBING KABUPATEN MUARA ENIM Arinda, Arinda; Adelina, Chairani; Alkahfi, Bayu Dharmaraga
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 5 No 2 (2024): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v5i2.10567

Abstract

Penelitian ini bertujuan untuk mengetahui untuk mengetahui pengaruh pengelolaan badan usaha milik desa (X) terhadap pendapatan dan kesejahteraan masyarakat (Y) desa dalam kecamatan belimbing. Jenis penelitian menggunakan data kuantitatif dan sumber data primer serta menggunakan kuesioner. Populasi dalam penelitian ini adalah masyarakat Desa Dalam Kecamatan Belimbing Kabupaten Muara Enim dengan jumlah sampel 38 orang. Teknik analisi yang digunakan adalah analisis regresi linier sederhana yang dibuat menggunakan SPSS versi 23. Hasil pengujian statistik diperoleh bahwa variabel Bumdes (X) terhadap pendapatan masayarakat (Y) dengan nilai thitung > ttabel atau 8.047>1.685 dengan nilai signifikan 0.001 < 0.05. BUMDes terhadap pendapatan masyarakat sebesar 63.6%. Berarti 36.4% dipengaruhi oleh faktor lain seperti usaha diluar BUMDes yang tidak terlibat dengan BUMDes dan mengelola usaha sendiri.
Analysis of the Application of Accounting Based on PSAP Number 13 at the UPTD Pasar Prabumulih Health Center Alkahfi, Bayu Dharmaraga
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.532

Abstract

Pasar Prabumulih Health Center is a regional public service agency that is required to carry out accounting and prepare financial reports in accordance with Government Accounting Standards (PSAP) No. 13. The purpose of this study was to determine the application of accounting at the Pasar Prabumulih Health Center. Types and sources of data are primary data and secondary data collected through interviews and documentation techniques. In this research, the writer uses descriptive method. The results of this study indicate that the Pasar Prabumulih Community Health Center has not fully implemented Financial Reporting Standards (PSAP) No. 13, the basis for accounting records and cash management is in accordance with PSAP, but at the summary stage there was a mistake where PPK Puskesmas did not journalize used inventory expenses. Then in the operational report there are unrecorded expenses so that the expenses do not show their true value, the same goes for reports on changes in equity because there are unrecorded expenses there is a misstatement report. As for the notes on the PPK Puskesmas financial reports, they haven't made them yet, but for the realization reports, reports on excess budget balances, cash flow reports, they are in accordance with PSAP No. 13.  
PENGARUH SANKSI PAJAK, MOTIVASI MEMBAYAR PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DI KPP PRATAMA KOTA PRABUMULIH Alkahfi, Bayu Dharmaraga; Betriana, Meirani; adelina, chairani
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.3844

Abstract

Tax is a constantly evolving phenomenon in society, serving as a crucial tool for governments to achieve national and state independence by financing development projects that benefit the common interests of the people. This study aimed to investigate the impact of Tax Sanctions, Motivation to Pay Taxes, and Education Levels on the compliance of individual taxpayers and entrepreneurs at KPP Primary Prabumulih City. The variables considered were Tax Sanctions (X1), Motivation to Pay Taxes (X2), Education Level (X3), and Taxpayer Compliance (Y). The sample size consisted of 99 taxpayers from KPP Pratama Prabumulih city. This research adopted a quantitative approach, which aimed to provide an empirical explanation of the phenomenon through statistical data, identifying characteristics and patterns of relationships between the variables. The model's summary revealed that the calculated results yielded an R Square value of 0.836, indicating a high degree of explanation. Consequently, it can be inferred that the variables tax sanctions, motivation to pay taxes, and education level collectively contributed to 16.4% of the influence on the dependent variable (taxpayer compliance). In other words, the independent variables (tax sanctions, motivation to pay taxes, and education level) could account for 83.6% of the dependent variable (taxpayer compliance). However, it should be noted that the remaining 16.4% is influenced or explained by other variables not examined in this study, such as taxpayers' understanding, perceptions, and so forth.
The Influence of Tax Audit and Tax Collection on The Receipt of Income Tax Article 25 For Corpotare Taxpayers At KPP Pratama Prabumulih Alkahfi, Bayu Dharmaraga
Journal of Accounting and Finance Management Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i2.471

Abstract

This study aims to measure the impact of tax audits and tax collection on the income tax revenue under Article 25 for corporate taxpayers at KPP Pratama Prabumulih for the period 2019-2023. The sampling technique used was purposive sampling. The data analysis technique used is multiple linear regression analysis with the aid of SPSS 19. The results of this study indicate that tax audits do not have a significant effect on income tax revenue under Article 25 for corporate taxpayers, while tax collection has a positive and significant effect on income tax revenue under Article 25 for corporate taxpayers.
Pengaruh Akuntansi Zakat terhadap Akuntabilitas Publik : (Studi Kasus Di Badan Amil Zakat Nasional (BAZNAS) dan Lembaga Amil Zakat (LAZ) Kabupaten/Kota Provinsi Sumatera Selatan) Alkahfi, Bayu Dharmaraga; Taufiq, Taufiq; Meutia, Inten
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2020): Amwaluna : Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v4i1.8086

Abstract

The purpose of this study was to determine the effect of zakat accounting on public accountability of BAZNAS and LAZ in South Sumatra Province with the methodology used was descriptive using a questionnaire. While the data analysis used is simple linear regression analysis. So from this study it can be seen that the accounting for zakat influences the accountability of BAZNAS and LAZ in South Sumatra Province by 73.9%, then based on the results of the study it is known that the tendency of zakat accounting carried out by zakat institutions in South Sumatra Province has unfavorable criteria of 3 institutions or 10%, 2 institutions are quite good criteria, 5 institutions with good criteria and with very good criteria are 66.6% or as many as 20 amil zakat institutions.
Co-Authors Adelina, Chairani Arinda, Arinda Betriana, Meirani Inten Meutia Taufiq Taufiq