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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) JIEB : Jurnal Ilmiah Ekonomi Bisnis BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Advances in Taxation Research
Anastasia, Maria
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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Pengaruh Penggunaan Software Keuangan (Accurate), dan Kemudahan Pengguna Terhadap Kualitas Laporan Keuangan Pada UMKM di Banjarmasin Timur putri rahmayanti, nida; Anastasia, Maria; Yousida, Imawati; Istiazah
Jurnal Ilmiah Ekonomi Bisnis Vol 10 No 2 (2024): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v10i2.1495

Abstract

The purpose of this study is to analyze the impact of the use of financial software (accuracy) and its usability on the quality of financial reporting. This study involved 87 people and used SPSS version 16 statistical tool. The results of the study showed that the use of financial software (accuracy) has a partial impact on the quality of financial reporting of SMEs in East Banjarmasin, and ease of use also partially affects the quality of financial reporting of SMEs in East Banjarmasin the region.
Tax Policy on the Growth and Competitiveness of SMEs in the National Economy Sector Anastasia, Maria
Advances in Taxation Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v3i1.455

Abstract

Purpose: This study examines the impact of tax policies on the growth and competitiveness of SMEs within the national economy. It aims to identify how well-structured tax frameworks, including incentives and simplified systems, can support SME performance and adaptation in an increasingly digital and globalized environment. Research Design and Methodology: Using a qualitative approach, this study employs a Systematic Literature Review (SLR) methodology to synthesize and critically analyze existing research on SME tax policy. Agency theory is the lens through which to explore the alignment between tax policy design and SME compliance and growth dynamics. Findings and Discussion: The findings reveal that well-designed tax policies significantly contribute to SME growth by fostering investment capacity, promoting innovation, and reducing administrative burdens. Simplified tax systems and digital tax platforms enhance operational efficiency and competitiveness, enabling SMEs to navigate domestic and international markets more effectively. However, challenges such as information asymmetry, limited resource access, and bureaucratic inefficiencies remain significant barriers. The study highlights the need for adaptive and inclusive tax policies that align with SMEs' unique operational realities, emphasizing the dual role of tax systems as enablers of growth and compliance mechanisms. Implications: This research provides actionable insights for policymakers to design effective tax frameworks that support SME growth while fostering compliance. It offers practitioners managerial guidance on leveraging tax incentives and navigating regulatory systems. By addressing the challenges identified, this study contributes to sustainable economic development by empowering SMEs to thrive in competitive markets.
PENGENALAN APLIKASI KEUANGAN ACCURATE BERBASIS ONLINE Rahmayanti, Nida Putri; Izzalqurny, Tommy Rizky; Yousida, Imawati; Anastasia, Maria; Suzana, Suzi; Karsudjono, Anthonius Junianto; Syahrani, Syakila Maya; Aprizal, Muhammad
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): BAKTI BANUA: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35130/2htmch63

Abstract

Kegiatan pengabdian ini ditujukan kepada mahasiswa ataupun masyarakat luas. Dalam bentuk edukasi praktik dalam penggunaan aplikasi keuangan Accurate. Tujuan pengabdian ini untuk memperkenalkan dan melatih penerapan ilmu pengetahuan yakni pembuatan laporan keuangan menggunakan aplikasi (secara online) agar memudahkan para pengguna dalam memahami dan mempraktikkan aplikasi Accurate berbasis online. Dalam kegiatan pengabdian berlangsung para peserta mengikuti dengan seksama dan mereka sangat antusias dalam mengikuti kegiatan pengabdian kepada masyarakat ini.
SISTEM PENGENDALIAN INTERN PEMBELIAN DAN PENJUALAN BARANG PADA CV. INTIGA HARAPAN BANJARBARU Anastasia, Maria; Rahmayanti, Nida Putri; Anizar, Sriyunia; Andriani, Nicki Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 10 No. 2 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 2 TAHUN 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v10i2.6992

Abstract

Penelitian ini untuk mengetahui sistem pengendalian intern pembelian dan penjualan barang dagang yang selama ini dijalankan oleh CV. Intiga Harapan Banjarbaru dan memberikan masukan penerapan sistem pengendalian intern pembelian dan penjualan barang dagang yang sebaiknya dilakukan oleh CV. Intiga Harapan Banjarbaru. Metode analisis data yang digunakan adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian intern pembelian dan penjualan barang dagang yang dijalankan CV. Intiga Harapan Banjarbaru selama ini belum memadai, yakni bagian administrasi merangkap serta bertanggungjawab atas bagian transportasi, gudang, pembelian dan penjualan barang dagangan serta ditemukannya beberapa dokumen pembelian dan penjualan barang dagang yang tidak mampu merekam seluruh transaksi untuk mendukung pencatatan yang benar.
Pengaruh Kinerja Operasional dan Kinerja Keuangan Terhadap Keunggulan Bersaing dan Harga (Sebagai Variabel Mediasi) Pada PT. Boston Trikora Mahardika di Banjarbaru Anastasia, Maria; Rahmayanti, Nida Putri; Edward, Muhammad; Wiratama, Ryan
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 1 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 1 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i1.11614

Abstract

Penelitian ini menggunakan pendekatan kuantitatif dengan desain eksplanasi (explanatory research). Sampel penelitian ini ialah data laporan keuangan pada PT. Boston Trikora Mahardika Kota Banjarbaru pada Tahun 2019 s.d 2023, karyawan sebanyak 20 orang dan pelanggan PT. Boston Trikora Mahardika Kota Banjarbaru sebanyak 20 orang diambil dari jumlah pelanggan PT. Boston Trikora Mahardika Kota Banjarbaru pada bulan Juli 2024. Hasil penelitian bahwa kinerja operasional, kinerja keuangan berpengaruh positif terhadap keunggulan bersaing, dan harga mampu memediasi terhadap keuggulan bersaing. Alat statistik Software smartPLS 3.2.7 Structural Equation Modelling (SEM).
Co-Authors Andriani, Nicki Wahyu Anizar, Sriyunia APRIZAL, MUHAMMAD Edward, Muhammad Istiazah Izzalqurny, Tommy Rizky Karsudjono, Anthonius Nida Putri Rahmayanti Suzana, Suzi Syahrani, Syakila Maya Wiratama, Ryan Yousida, Imawati