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All Journal Jurnal ACSY : Jurnal Accounting Politeknik Sekayu MBIA Kajian Akuntansi Jurnal Pengabdian Mandiri Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Journal of Management and Creative Business Jurnal Pengabdian Bersama Masyarakat Indonesia Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Rolia Wahasusmiah
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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ANALISIS PENERAPAN PAJAK PENGHASILAN ATAS JASA KONSTRUKSI DAN KESESUAIAN STANDAR AKUNTANSI KONTRAK KONSTRUKSI (PSAK NO. 34) Rolia Wahasusmiah
Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Vol 7 No 2 (2018): jurnal ACSY
Publisher : Politeknik Sekayu

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Abstract

penelitian ini bertujuan untuk mengetahui penerapan Pajak Penghasilan Pasal 4 ayat 2 usaha jasakonstruksi yang diterapkan dan kesesuaian kontrak konstruksi PSAK No 34, dalam hal ini membahaspengakuan pendapatan usaha jasa konstruksi. Pada jasa konstruksi ada dua metode pengakuan pendapatan 1).Metode Kontrak Selesai, 2). Metode Persentase Penyelesaian. Data dianalisis menggunakan metode analisisdeskriptif kualitatif, dimana data yang dikumpulkan disusun, dikelompokkan, dan dianalisis berdasarkankeadaan dilapangan dengan teori dan peraturan sehingga dapat memberikan gambaran yang sebenarnya danditarik kesimpulan. Dari hasil analisis dapat ditarik kesimpulan bahwa 1).Pemotongan pajak menunjukkanadanya kekeliruan sehingga dapat dikatakan belum sesuai dengan aturan yang berlaku. 2). Pengakuanpendapatan sesuai dengan PSAK No 34 dengan menggunakan metode persentase penyelesaian pendekatanfisik. 3). Perlakuan perpajakan jasa konstruksi tidak memiliki keterkaitan dengan PSAK No 34.Kata Kunci: Pajak Jasa Konstruksi, Pengakuan Pendapatan Jasa Konstruksi, PSAK No. 34
Pengaruh Kondisi Keuangan, Rasio Keuangan, Debt Default, Kualitas Audit dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern Poppy Indriani; Rolia Wahasusmiah
Kajian Akuntansi Volume 19, No. 1, 2018
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v19i2.3508

Abstract

Abstract.. This research is aimed to attest empirically the influence of financial condition, financial ratios, debt default, audit quality and previous year’s audit opinion against going concern audit opinion companies registered on the Stock Exchange Indondesia (IDX) in 2010-2012. The data used in this research is secondary data types, such as the annual financial statements of the company. In this research, the researchers used purposive sampling method that obtains a total sample of 60 samples contained a manufacturing company on the Stock Exchange in 2010-2012. The method of analysis used by researchers in the form of logistic regression analysis. These results indicate that the debt default and the previous year's audit opinion showed a significant effect on the going-concern audit opinion while the financial condition, financial ratios and quality audits showed no significant effect on the going-concern audit opinion.Keywords: Going Concern Audit Opinion, Financial Condition, Financial Ratios, Debt Default, Audit Quality, Previous Year’s Audit OpinionAbstrak.Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kondisi keuangan, rasio keuangan, debt default, kualitas audit dan opini audit tahun sebelumnya terhadap going concern opini audit perusahaan yang terdaftar di Bursa Efek Indondesia (BEI) pada tahun 2010-2012. Data yang digunakan dalam penelitian ini adalah jenis data sekunder, seperti laporan keuangan tahunan perusahaan. Dalam penelitian ini, peneliti menggunakan metode purposive sampling yang memperoleh sampel sebanyak 60 sampel yang terdapat pada perusahaan manufaktur di Bursa Efek pada tahun 2010-2012. Metode analisis yang digunakan oleh peneliti berupa analisis regresi logistik. Hasil ini menunjukkan bahwa default hutang dan opini audit tahun sebelumnya menunjukkan pengaruh yang signifikan terhadap opini audit going concern, sedangkan kondisi keuangan, rasio keuangan dan kualitas audit tidak berpengaruh signifikan terhadap opini audit going concern.Kata Kunci: Opini Audit, Kondisi Keuangan, Rasio Keuangan, Default Utang, AuditQuality, Opini Audit Tahun Sebelumnya
Faktor-Faktor yang Mempengaruhi Auditor dalam Menilai Kualitas Audit Pada Kantor Akuntan Publik Di Kota Palembang Poppy Indriani; Rolia Wahasusmiah
MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.742 KB) | DOI: 10.33557/mbia.v19i1.709

Abstract

This study was conducted to obtain empirical evidence regarding the factors that influence auditors in assessing audit quality at the Public Accountant Office in Palembang. The respondents of this study were all staff auditors (senior auditors and junior auditors) at 8 Public Accountant Offices in Palembang that were registered with the Ministry of Finance of the Republic of Indonesia with 43 auditors. The sample selection method in this study was determined by the purposive sampling method. The analysis technique used is multiple linear regression analysis. The independent variables in this study are independence, competence, auditor experience, accountability, professional ethics, time budget pressure, task complexity and due professional care. The dependent variable in this study is audit quality. the results of this study indicate that the variables of independence, competence, accountability, and professional ethics have a positive effect on audit quality, then the auditor experience and due professional care variables indicate that there is no effect on audit quality, whereas for time budget pressure and task complexity variables negatively affect quality an audit Abstrak Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi auditor dalam menilai kualitas audit pada Kantor Akuntan Publik di Palembang. Responden penelitian ini adalah seluruh staf auditor (auditor senior dan auditor junior) pada 8 Kantor Akuntan Publik di Kota Palembang yang terdaftar di Kementerian Keuangan Republik Indonesia dengan jumlah auditor sebanyak 43 orang. Metode pemilihan sampel pada penelitian ini ditentukan dengan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Variabel-variabel independen pada penelitian ini adalah independensi, kompetensi, pengalaman auditor, akuntabilitas, etika profesi, time budget pressure, kompleksitas tugas dan due professional care. Variabel dependen pada penelitian ini adalah kualitas audit. hasil penelitian ini menunjukkan bahwa variabel independensi, kompetensi, akuntabilitas, dan etika profesi berpengaruh positif terhadap kualitas audit, selanjutnya pada variabel pengalaman auditor dan due professional care menunjukkan bahwa tidak berpengaruh terhadap kualitas audit, sedangkan untuk variabel time budget pressure dan kompleksitas tugas berpengaruh negatif terhadap kualitas audit. Kata kunci: Independensi, Kompetensi, Pengalaman Auditor, Akuntabilitas, Etika Profesi, Fee Audit, Time Budget Pressure, Kompleksitas Tugas, Due Professional Care, Kualitas Audit.
PELATIHAN PENGAMBILAN FOTO DAN EDITING VIDEO PARA GURU SMA NEGERI 1 BELITANG TIMUR 3 Fakhri Lambardo; Muhammad Iqbal Ramdhani; Rolia Wahasusmiah; Hadi Syaputra; Serly Oktarina
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 4: April 2024
Publisher : Bajang Institute

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Abstract

SMA Negeri 1 Belitang Timur 3 didapatkan fakta bahwa di dalam lingkungan SMA Negeri 1 Belitang Timur 3 belum pernah diajarkan dalam pengambilan Foto maupun Editing Video. Kegiatan ini bertujuan peningkatan kemampuan para guru di SMA Negeri 1 Belitang Timur 3 untuk pengambilan foto dan editing video. Metode dalam pengabdian ini adalah Sesi 1 pembukaan acara PKM dan Doa. Sesi 2 penyampaian materi terkait dengan cara editing video. Dan sesi ketiga adalah dengan diskusi. Hasil pengabdian ini adalah menjadi solusi untuk meningkatkan kemampuan kompetensi guru bagi daerah 3 T (terluar, terdepan tertinggal) dan juga menumbuhkan kreativitas dalam editing video dan pengambilan Foto dalam kegiatan atau aktivitas sehari-hari
Pendampingan Literasi Digital untuk UMKM : Penerapan Pembayaran Digital dalam Meningkatkan Daya Saing Bisnis Marsinah Marsinah; Fitria Marisya; Rolia Wahasusmiah; Netti Herawati; Edi Harapan
Jurnal Pengabdian Bersama Masyarakat Indonesia Vol. 3 No. 1 (2025): Januari
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jpbmi.v3i1.566

Abstract

The implementation of digital payments in micro, small, and medium enterprises (MSMEs) in Indonesia is one of the important steps to increase business competitiveness in the digital era. The Community Service Program (PKM) aims to provide digital literacy assistance to MSME actors by focusing on the implementation of digital payment systems, such as e-wallets and QRIS. This activity was carried out by a team of lecturers from Prasetiya Mandiri Polytechnic and PGRI Palembang University, which involved practical training and direct assistance to MSMEs. Through this training, it is hoped that MSME actors can optimize the use of digital payment technology to improve transaction efficiency and expand their market reach. In addition, intensive assistance is also provided to overcome technical obstacles in the implementation of the digital payment system. The results of this program show that MSME actors who participate in this mentoring experience increased understanding and skills in using digital payment technology, which has an impact on increasing the competitiveness and operational efficiency of their businesses. This program also makes a positive contribution to the development of MSMEs that can adapt to technological developments and an increasingly digital market.
PENGGUNAAN APLIKASI ADOBE ILLUSTRATOR DALAM MERANCANG DESAIN BUSANA PADA SMK NEGERI 1 LAWANG WETAN MUSI BANYUASIN Fakhri Lambardo; Hadi Syaputra; Rolia Wahasusmiah; Muhammad Iqbal Ramdhani
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 12: Desember 2024
Publisher : Bajang Institute

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Kegiatan ini bertujuan peningkatan kemampuan para guru penggunaan aplikasi adobe illustrator dalam merancang desain busana pada smk negeri 1 lawang wetan musi banyuasin. Pengabdian ini dilakukan di Smk Negeri 1 Lawang Wetan Musi Banyuasin dengan Metode yang digunakan dalam PKM ini dalam bentuk seminar atau ceramah, pelatihan. Untuk tempat pengabdian masyarakat ini berada pada lingkungan sekolah yang nantinya akan berlangsung selama 3 jam dan mengenai waktu pelaksanaan pengabdian masyarakat ini pada hari Selasa tanggal 19 September 2024. Kegiatan pelatihan merupakan salah satu kegiatan pengabdian kepada masyarakat yang dilakukan di suatu sekolah. Metode presentasi (ceramah) yang digunakan oleh instruktur cukup membantu para peserta sehingga peserta menjadi interaktif dalam melakukan pertanyaan mengenai desaingrafis. Para peserta sudah bisa mengimplementasikan berbagai logo dengan tingkat kreativitasmasing-masing. Persoalan yang terjadi para pesera memerlukan perhatian dan motivasi dari berbagai pihak atau kerjasama antara pihak percetakan, advertising,multimedia dan sebagainya agar peserta mampu mengasah sejauh mana tingkat kreativitasnya dalam bidang desain grafiskhususnya menggunakan software adobe illustrator
Fintech Developments in Indonesia: A Critical Multiperspective Analysis Review Fitria Marisya; Marsinah Marsinah; Rolia Wahasusmiah
Journal of Management and Creative Business Vol. 3 No. 1 (2025): January : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v3i1.3599

Abstract

This research analyzes fintech development in Indonesia through a multi-perspective bibliometric approach that includes technology, regulation, economy, and social impact. Using scientific publication data from several leading databases, the study identified key trends, dominant keywords, and collaboration networks between researchers. The results show that technologies such as blockchain, big data, and artificial intelligence are the main drivers of fintech transformation. At the same time, adaptive regulation is needed to support innovation while protecting consumers. In addition, fintech has contributed significantly to financial inclusion, especially for people whom traditional banking services have not reached. However, challenges such as low digital financial literacy and lack of public trust must be overcome through integrated education and policies. The study offers strategic recommendations to strengthen an inclusive and sustainable fintech ecosystem. It opens up opportunities for further research on the long-term impact and adoption of new technologies in the fintech ecosystem in Indonesia.
Pelatihan Manajemen Pemasaran dan Branding bagi Pengelola Homestay dan Penginapan Keluarga Fitria Marisya; Hatidah Hatidah; Marsinah Marsinah; Rolia Wahasusmiah; M Bambang Purwanto
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 4 No. 2 (2025): Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v4i2.3199

Abstract

This community service activity aims to improve the knowledge and skills of homestay and family inn managers in marketing and branding management in the region Pagaralam City. The background of this activity is the importance of the role of homestays and family lodging in supporting local tourism, as well as the problems faced by managers in terms of marketing and branding. The method of implementing this activity includes a needs survey, preparation of training materials, training implementation, and follow-up in the form of mentoring and evaluation. The training was attended by 50 participants with a high level of attendance and activity. The results of the pre-test and post-test evaluations showed an average increase of 89 percent in participants' understanding. Feedback from participants also showed that this training was very useful and relevant. After the training, participants began to implement changes in their marketing and branding strategies, which had an impact on increasing the number of guests and the quality of photos of lodging products. The interpretation of the results showed that this training was effective in improving the knowledge and skills of the participants, as well as having a positive impact on their efforts. The conclusion of this activity is that marketing and branding management training has succeeded in increasing the capacity of homestay and family inn managers in developing their businesses. This activity also contributes positively to the development of local tourism.
PELATIHAN PENGAMBILAN FOTO DAN EDITING VIDEO PARA GURU SMA NEGERI 1 PAGARALAM Fakhri Lambardo; Muhammad Iqbal Ramdhani; Rolia Wahasusmiah; Hadi Syaputra
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 7: Juli 2025
Publisher : Bajang Institute

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Abstract

Kegiatan ini bertujuan peningkatan kemampuan para guru di SMA Negeri 1 Pagaralam untuk pengambilan foto dan editing video. Pengabdian ini dilakukan di SMA Negeri 1 Pagaralam dengan Metode yang digunakan dalam PKM ini dalam bentuk seminar atau ceramah, pelatihan. Untuk tempat pengabdian masyarakat ini berada pada lingkungan sekolah yang nantinya akan berlangsung selama 3 jam dan mengenai waktu pelaksanaan pengabdian masyarakat ini pada hari Selasa tanggal 18 Mei 2025. Metode seminar diberikan untuk mengenalkan materi pengambilan foto kepada para guru SMA Negeri 1 Pagaralam. Pengabdian Masyarakat ini sangat bermanfaat karena guru menjadi lebih mengetahui mengenai pengambilan foto dan editing video. Ini diharapkan menjadi solusi untuk meningkatkan kemampuan kompetensi guru bagi daerah 3 T.
Pendampingan Pembukuan Keuangan pada Usaha Mikro Laundry A2 di Kota Palembang Fitria Marisya; Rolia Wahasusmiah; Marsinah Marsinah; Hatidah Hatidah; M Bambang Purwanto
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 3 No. 5 (2025): September: ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v3i5.2248

Abstract

This community service activity was carried out at Laundry A2 Palembang City with the aim of improving the financial literacy of micro business actors through simple financial bookkeeping assistance. Many micro business actors experience difficulties in recording financial transactions systematically, which has an impact on their inability to evaluate the financial condition of the business accurately. Through a participatory approach and direct training at the place of business, this activity focuses on the importance of recording daily income and expenses, as well as the preparation of monthly income statements. The results of the mentoring show that the owners and employees of A2 Laundry are starting to be able to implement a structured daily bookkeeping system. In addition, the increase in understanding of financial management can be seen from the post-test results, which increased by up to 70% compared to the pre-test. A2 Laundry now has a simple income statement that can be used as a basis for business decision-making. The success of this activity shows that a simple bookkeeping model that is tailored to business needs can be implemented effectively by MSME actors. In the future, similar approaches can be replicated in other micro-enterprises to strengthen the financial foundations of local businesses.
Co-Authors AA Sudharmawan, AA Edi Harapan Fitria Marisya Hadi Syaputra Hatidah Hatidah Lambardo, Fakhri M Bambang Purwanto Marsinah Muhammad Iqbal Ramdhani Netti Herawati Poppy Indriani Serly Oktarina