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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jemasi Jurnal Ekonomi Manajemen dan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Accounting and Business Journal Jurnal Pengabdian Masyarakat Bangsa Kajian Akuntansi Accounting Analysis Journal
Zuraidah, Ida
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PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI welly, welly; Dewi, Citra; Djuniar, Lis; Zuraidah, Ida; Sabrina, Nina
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.6977

Abstract

The aim of the research is to determine the influence of the quality of accounting information systems and internal control systems on company performance both partially and simultaneously, to determine the influence of the quality of accounting information systems and internal control systems on company performance with organizational culture as a moderating variable. This type of research is associative research, primary data, 45 research samples consisting of employees from the finance department and internal supervision units at BUMD. Questionnaire and interview collection methods. The analysis method is quantitative analysis. The results of this research show that the quality of the accounting information system and the internal control system simultaneously influence company performance. Partially, the quality of the accounting information system and internal control system influences company performance. In moderation, the quality of the accounting information system has no effect on company performance, moderated by organizational culture and the same goes for the internal control system.
THE ROLE OF WHISTLEBLOWING, CULTURE, AND ORGANIZATIONAL COMMITMENT IN FRAUD PREVENTION Yuhanis Ladewi; Muhammad Fahmi; Fauziah, Alfina Damayanti; Zuraidah, Ida
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4028

Abstract

This study aims to find out and analyze the role of whistleblowing culture, and organizational commitment in fraud prevention. The types of research used are descriptive and associative. The population used is 11 branch stores with a saturated sample of 85 respondents. This study uses primary and secondary data. The data collection methods are interviews, questionnaires, and documentation. To test the data, this research applies validity and reliability tests. The data analysis techniques used are descriptive statistics and inferential statistical analysis, namely classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test) and multiple linear regression analysis, determination coefficient, and t-test. This study uses the analysis technique of the SPSS Version 25 data processing program. Based on the results processed, 85 respondents are all valid and reliable. The results of this study can be concluded partially (t-test) showing that whistleblowing, organizational culture, and organizational commitment have a significant effect on fraud prevention at PT Sumber Alfaria Trijaya Tbk in Plaju District.   Keywords     : Cheating Prevention, Organizational Commitment, Organizational Culture, Whistleblowing
The Influence Of Independence, Organizational Commitment, And Organizational Culture On Auditor Performance Zuraidah, Ida; Ladewi, Yuhanis; Putri, Nensi Anisa
Accounting and Business Journal Vol 4 No 2 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i2.4456

Abstract

This study aims to determine and analyze the effect of Independence, Organizational Commitment, and Organizational Culture on Auditor Performance. The type of research used in this research is descriptive and associative research. The location of the research was carried out at the Sumsel Babel Bank. The population in this study were 76 auditors at Bank Sumsel Babel 1, 28 branch offices. The sample used in this study is a saturated sample and the number of samples obtained is 40 auditors. The data used is primary data. The data collection method in this study was a questionnaire. The data testing method used in this research is validity test and reliability test. The analytical technique used in this study is descriptive statistical analysis and inferential statistical analysis, inferential statistical analysis in this study is the classical assumption test (data normality, multicollinearity, heteroscedasticity), multiple linear analysis, coefficient of determination and hypothesis design (t test). The data analysis technique in this study used statistical program for social science (SPSS) version 25. The results showed that the data test showed that the results of the data tested in the form of a questionnaire were all valid and reliable. The analysis technique produced is descriptive statistics per variable which shows a very high dominant value, while the statistics per indicator shows that the dominant value is very high and inferential statistics, namely the classical assumption test, shows that the normality test is normally distributed, does not occur multicollinearity and does not occur heteroscedasticity, while the analysis multiple linear shows that the variables of independence, organizational commitment and organizational culture are considered constant, the auditor's performance will increase. The results of this study can be concluded that independence has an effect on auditor performance, organizational culture has an effect on auditor performance, while organizational commitment has no effect on auditor performance.
Kegiatan Pengabdian Kepada Masyarakat Dosen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang Program Berbagi Kasih Anak Yatim di Kota Palembang Kholilah, Kholilah; Fitantina, Fitantina; Puspasari, Mardiana; Masdaini, Efrina; Agusria, Lesi; Juniar, Lis; Zuraidah, Ida; Sabrina, Nina
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 5 (2024): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i5.1044

Abstract

Kegiatan pengabdian masyarakat oleh dosen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang, yaitu Program Berbagi Kasih Anak Yatim di Kota Palembang. Metode yang digunakan adalah pengumpulan dana melalui gerakan Sedekah ODOT (One Day One Thousand) dan penyaluran santunan kepada anak yatim. Kegiatan ini dilaksanakan pada tanggal 30 Juli 2021 di Kelurahan 2 Ilir, Kecamatan Ilir Timur II, Kota Palembang. Hasil dari kegiatan ini menunjukkan bahwa santunan yang diberikan berhasil meringankan beban anak yatim dan mendukung pendidikan mereka, terutama di masa pandemi COVID-program ini efektif dalam memberikan bantuan langsung kepada anak yatim dan meningkatkan rasa kepedulian sosial di kalangan dosen dan mahasiswa.
PEMAHAMAN WAJIB PAJAK, PELAYANAN FISKUS DAN SOSIALISASI TERHADAP KEPATUHAN WAJIB PAJAK UMKM Welly, Welly; Nurhasanah, Salsabila; Sari, Dewi Puspa; Zuraidah, Ida
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 2 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i2.796

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman wajib pajak, pelayanan fiskus, dan sosialisasi aparatur terhadap kepatuhan wajib pajak. Saat ini pemerintah mulai melirik sektor swasta yang dipastikan memiliki potensi yang sangat besar untuk pemasukan pajak, yaitu dari Usaha Mikro Kecil Menengah (UMKM), omset dan labanya memang jauh lebih kecil dibandingkan dengan perusahaan-perusahaan besar tetapi UMKM memegang peran yang sangat besar dalam memajukan perekonomian Indonesia. Permasalahan yang sering muncul adalah tingkat kepatuhan wajib pajak menjadi perhatian dalam bidang perpajakan. Di Indonesia tingkat kepatuhan wajib pajak masih dikatakan rendah. Rendahnya tingkat kepatuhan wajib pajak untuk memenuhi kewajiban perpajakannya sangat memprihatinkan jika dibandingkan dengan tingkat pertumbuhan usaha di Indonesia. Jenis penelitian yang digunakan adalah sosiatif untuk melihat pengaruh pemahaman wajib pajak, pelayanan fiskus dan sosialisasi terhadap kepatuhan wajib pajak UMKM yang terdaftar di Kantor Pelayanan Pajak Pratama Palembang. Data yang digunakan adalah data primer berupa kuesioner yang disebarkan kepada 100 wajib pajak dengan menggunakan teknik random sampling. Teknik analisis yang digunakan adalah analisis kuantitatif dengan uji hipotesis regresi linier berganda. Hasil uji hipotesis menunjukkan secara simultan pemahaman wajib pajak, pelayanan fiskus dan sosialisasi aparatur berpengaruh sebesar 88,8% terhadap kepatuhan wajib pajak. Sedangkan jika dilakukan secara parsial menunjukan bahwa pemahaman wajib pajak dan sosialisasi berpengaruh terhadap kepatuhan wajib pajak, sedangkan pelayanan fiskus tidak berpengaruh terhadap kepatuhan wajib pajak.
Pemanfaatan Aplikasi Akuntansi Digital untuk Meningkatkan Kualitas Laporan Keuangan pada Rumah Produksi Tepung Mocaf Bunda Mirna di Desa Beti Ogan Ilir: Utilization of Digital Accounting Applications to Improve the Quality of Financial Reports at the Mother Mirna Mocaf Flour Production House in Beti Ogan Ilir Village Ladewi, Yuhanis; Junaidi, Junaidi; Zuraidah, Ida; Lutviyah, Lana; Qintara, Muhammad Rifat
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 2 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i2.8743

Abstract

Community Service in Beti Village is carried out to help the community in improving the economy of the community in the village. The people of Beti Village have a dominant livelihood in trading. However, in the era of globalization and the rise of online trading, many customers have switched to online sales, so offline traders have experienced a decrease in income. Conditions like this make some residents change their profession from trading to producing products using raw materials from agriculture in the village. The limited capital owned by Bunda Mirna's production house makes business development slow. To increase this development, additional capital is needed, for that in this community service, they will be assisted in preparing financial reports by SAK EMKM and using simple applications with Excel so that financial reports can be of high quality and get the best opinion from KAP. Furthermore, this audited financial report is used to apply for a loan to creditors/banks.
Pengaruh moralitas dan kepemimpinan kepala desa terhadap kepatuhan wajib pajak bumi dan bangunan Sari, Widia Eka; Fahmi, Muhammad; Kusuma, Gumulya Sonny Marcel; Zuraidah, Ida
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1617

Abstract

This study aims to determine the effect of the morality and leadership of the village head on the compliance of land and building tax payers in the village of Rimba Jaya, Air Kumbang District, Banyuasin Regency. The type of research used in this study was associative research. The research was conducted in the village of Rimba Jaya, Air Kumbang District, Banyuasin Regency. The population in this study were 956 taxpayers registered at Bapenda Banyuasin. The sampling technique used in this study was (simple random sampling). The data used are primary and secondary data. Data collection methods used were interviews and questionnaires. The data analysis method used in this research is quantitative analysis. The data analysis technique used in this research is validity test, reliability test, classical assumption test, coefficient of determination, multiple linear regression analysis, f test and t test. The results of this study simultaneously show that the morality and leadership of the village head have a significant effect on the compliance of land and building tax payers. Partially, morality has a significant effect on land and building tax payer compliance. Village head leadership does not have a significant effect on land and building tax payer compliance.
PENGABDIAN KEPADA MASYARAKAT PENDAMPINGAN DAN PENYULUHAN 5P UNTUK MENINGKATKAN PERFORMA UMKM TASHANDMADE ZHOFI Betri, Betri; Astuti Handayani, Maidiana; Zuraidah, Ida; Amien Dwi Putra, M.
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 4 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i4.1690-1699

Abstract

Pengabdian kepada masyarakat ini ditujukan pada UMKM Tashandmade Zhofi berlokasi di Perumda Jalan Lontar Blok H.1 No.6 RT.55 RW.15 Kelurahan Talang Kelapa Kecamatan Alang-alang Lebar Palembang Sumatera Selatan. Kegiatan ini melibatkan mitra yang merupakan masyarakat produktif secara Mikro yang memiliki permasalahan di beberapa kpi, dari teknik pemasaran, pengendalian produksi, pemanfaatan teknologi, permodalan, hingga menyusun anggaran keuangan.  Berdasarkan permasalahan-permasalahan yang ada, maka akan dilaksanakan peningkatan di area-area tersebut, yang dilanjutkan dengan monitoring sehingga dampak dapat berkelanjutan. Diharapkan setelah kegiatan pengabdian kepada masyarakat ini, mitra memiliki pengetahuan di area permodalam, pemasaran, produksi, tenik digital, dan pencatatan keuangan sehingga meningkatkan performa mitra. Setelah mengetahui ilmu tersebut mitra dapat mengambil keputusan yang baik dalam mengembangkan usahanya.
Big Data, CAATs, and Auditor Religiosity in Fraud Detection: Task-Specific Knowledge as Moderator Betri; Hafidz, Ridho; Handayani, Maidiana Astuti; Zuraidah, Ida; Djuniar, Lis
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.16718

Abstract

Purpose : With task-specific knowledge taken into account as a moderating factor, this study attempts to investigate the impact of big data, computer-asisted audit techniques (CAATs), and auditor religiosity on fraud detection. The growing need for insight into the behavioral and technological components that support efficient fraud detection in audit procedures served as the basis for the study. Method : Using an associative quantitative approach, the study was carried out at the State Development Audit Agency’s Representative Offices in Sumatra. A straightforward random sample method was used to gather data, and 220 questionnaires were filled out. Structural Equation Modeling (SEM) was used in the investigation to determine the correlations between the variables. Findings : According to the t-test results, auditor religiosity significantly improves fraud detection. Big data and CAATs, however, did not demonstrate a statistically significant impact. Moreover, task-specific information serves as a predictive modifiers rather than a moderating variable as first proposed. With a termination value of 0.974, the model had a very small effect size. Novelty : The study is innovative since it examines behavioral, technical, and cognitive aspects of the auditing profession in a comprehensive manner. Additionally, it offers fresh perspective by reframing task-specific knowledge as a predicting component rather than a moderating variable, with important ramifications for enhancing fraud detection techniques.
Co-Authors Agusria, Lesi Amien Dwi Putra, M. Betri Betri, Betri Citra Dewi Dewi Puspa Sari, Dewi Puspa Djuniar, Lis Fauziah, Alfina Damayanti Fitantina, Fitantina Hafidz, Ridho Handayani, Maidiana Astuti Junaidi Junaidi Juniar, Lis Kholilah Kusuma, Gumulya Sonny Marcel Ladewi, Yuhanis Lutviyah, Lana Mardiana Puspasari Masdaini, Efrina MUHAMMAD FAHMI Muhammad Fahmi Nurhasanah, Salsabila Putri, Nensi Anisa Qintara, Muhammad Rifat Sabrina, Nina Sari, Widia Eka Welly, Welly Yuhanis Ladewi