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Prosedur Audit Laporan Keuangan Masjid Sri Rahayu; Farida Titik K; Achmad Manshur Ali Suyanto; Elly Suryani; Nurvita Trianasari
Jurnal Pengabdian Dharma Laksana Vol 4, No 2 (2022): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v4i2.18242

Audit bertujuan untuk meyakinkan kembali bahwa laporan keuangan yang dimiliki suatu entitas telah disusun melalui prinsip dan standar akuntansi yang berlaku dalam hal ini termasuk pertanggungjawaban penyelenggaran penerimaan dan pengeluaran keuangan pada rumah ibadah yang merupakan entitas yang masuk dalam kategori entitas nonlaba. Dalam audit laporan keuangan akan dipastikan kembali bahwa suatu entitas telah melaporkan jumlah keuangan sesuai dengan keadaan sebenarnya pada tanggal pelaporan yang dicantumkan. Dari hasil pengabdian pada masyarakat sebelumnya telah dilakukan pendampingan penyusunan laporan keuangan untuk rumah ibadah dan tatacara Publikasi Laporan Keuangan Masjid melalui Website. Tahap selanjutnya adalah dengan adanya keinginan dan permintaan dari mitra sebagai bentuk pertanggungjawaban pengurus DKM kepada umat untuk memberikan keyakinan kesesuaian laporan keuangan yang disusun dengan standar akuntansi yang berlaku, maka pengurus masjid memerlukan opini dari pihak yang independent yaitu auditor. Pada program pengabdian ini merupakan program pengabdian lanjutan, pada pelaksanaannya diberikan pengetahuan dan pelatihan bagi para pengurus masjid / Dewan Kemakmuran Masjid untuk dapat mempersiapkan dalam menghadapi audit yang dilaksakanan sesuai dengan prosedur audit yang dilakukan oleh auditor sehingga opini audit diharapkan dapat diperoleh wajar tanpa pengecualian oleh masjid Nurul Masyriq ini. Namun yang paling sesuai setelah berkonsultasi dengan KAP maka yang digunakan adalah SJT 4400: perikatan untuk melakukan prosedur yang disepakati atas informasi keuangan, sehingga hasil akhir Laporan perikatan ini memberikan petunjuk secara jelas bahwa laporan keuangan ditujukan kepada pihak-pihak yang ditentukan yang memberikan manfaat.

The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance Cicik Suciarti; Elly Suryani; Kurnia Kurnia
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.28624

This research was conducted to determine the simultaneous and partial effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance in the automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2012-2018. The sampling technique used was purposive sampling. The method of data analysis uses panel data regression analysis using Eviews 10 software by conducting several stages of testing. The results of this study indicate that leverage, capital intensity, and deferred tax expense simultaneously significantly affect tax avoidance. Capital intensity partially has a significant effect on tax avoidance in a negative direction. Meanwhile, leverage and deferred tax expense partially have no significant effect on tax avoidance.

PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI (STUDI PADA PEMERINTAH DAERAH DI INDONESIA TAHUN 2017) Riri Safira Syahrir; Elly Suryani
JAF (Journal of Accounting and Finance) Vol 4 No 1 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i1.2713

This study aims to investigate the effect of audit opinion and audit findings on the level of corruption in the Regional Government in Indonesia in 2017. The object in this study is the local government included in the Public Integrity Survey conducted by the Corruption Eradication Commission in 2017. The sampling technique used in this study was saturated sampling with a total sample of 19 local government institutions. The method used in this analysis is multiple linear regression using IBM SPSS 25. Based on the results of the test the significance of audit opinions and audit findings simultaneously evaluating the level of corruption. Partially, audit opinion variables and negative audit findings on the level of corruption

PENGARUH SELF ASSESMENT SYSTEM, SURAT TAGIHAN PAJAK DAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Cibinong Tahun 2014-2016) Saesar Ayu Pratiwi; Elly Suryani; Kurnia Kurnia
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 4 No. 2 (2018): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

This study aims to examine the influence of Self Assessment System, Tax Refining Letter, and VAT Refund of Value Added Tax at Primary Tax Office Cibinong during 2014-2016. The data used in this research is the type of secondary data year 2014-2016. The population in this study is the data of all types of taxes at the Tax Office Pratama Cibinong. The sample selection technique used is purposive sampling. Data analysis method in this research is multiple linear regression analysis using SPSS version 23. Based on the results of the study, simultaneously Self Assessment System, Tax Refining Letters, and VAT Restitution have a significant effect on VAT revenue. While partially, Self Assessment System has a positive and significant effect on VAT revenue, Tax Refining Letters has no significant effect on VAT revenue, and VAT refund has a negative and significant effect on VAT revenue

MENGELOLA LAPORAN KEUANGAN PARA PELAKU USAHA PADA PKBM BINA MANDIRI BANDUNG Dini Wahjoe Hapsari; Dudi Pratomo; Elly Suryani
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 3 (2019): Dinamisia: Jurnal Pengabdian Kepada Masyarakat: Special Issues 1 "Semangat Perguruan
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v3i2.2840

Every business people is required to make a financial report which is the accountability report of his business activities. Including a newly business people. They are required to prepare financial statements without being trapped in the complexity of the applicable accounting standards. These business people can arrange financial statements simply as long as they do not deviate from the applicable standards.To be able to manage financial statements, at the beginning of this business people must know the type of business, opportunities and challenges in the business world. When they understand their business position, they must make an analysis so that their business runs well. After finding new positions and business opportunities, business people can determine strategies in making financial statements so they are easy to use.Many business people today have not done business analysis and bookkeeping properly, so they do not have the required financial statements. This is due to the lack of understanding of business people how to manage financial reports in the business they are running.This community service activity provides training for business people at the Bina Mandiri Community Learning Center (PKBM) located on Jalan Tubagus Ismail No. 27 Bandung. The method used is to provide material, questions and answers and discussions that discuss the problems faced and suggestions for solutions. Provide financial report templates that can be used by participants. The activity was ended by filling out a questionnaire related to the activity which was the feedback of the activity. Based on the results of the questionnaire, it can be seen the achievements of the activities and expectations of the participants in the future.Training on the management of financial statements is very beneficial for participants, they become more aware of the importance of preparing financial reports and the function of financial statements. Participants hope there will be more training with different material tailored to the problems expressed

STRUKTUR MODAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Ni Luh Gede Sri Fajaryani; Elly Suryani
JRAK Vol 10 No 2 (2018): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

This study aims to examine the effect of capital structure as measured by the debt to equity ratio (DER), liquidity measured by the current ratio (CR), and firm size measured by the natural logarithm (Ln) of total assets against financial performance as measured by return on equity (ROE) in companies in the property and real estate sub-sector from 2013-2016. The method of determining the sample used was purposive sampling. The sample used was 40 companies. The data analysis technique used is panel data regression analysis consisting of chow test, hausman test, and lagrange multiplier test using Eviews 9.0 software. The results showed that the capital structure (DER), liquidity (CR), and company size simultaneously had a significant effect on financial performance (ROE). Partially the capital structure (DER) and liquidity (CR) had a significant negative effect on financial performance (ROE). Whereas company size (Ln Total Assets) did not have a significant effect on financial performance (ROE).

Pengaruh Faktor-Faktor Kolusi Terhadap Kecurangan Laporan Keuangan Tio Daresta; Elly Suryani
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.3356

Abstract Fraud is an act carried out intentionally by an individual or a certain group to obtain a personal or collective advantage. Fraudulent financial reporting can be done by manipulating and falsifying important information in the financial statements. Collusion is the existence of an illegal contract or secret cooperation that is contrary to applicable law but seems reasonable with the aim of gaining mutual benefit. This study aims to determine the effect of collusion factors including political connections, related party transactions and state owned enterprises on financial statement fraud. Manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2020 constitute the population in this study of 193 companies. The resulting sample is 57 companies using purposive sampling. The analytical method used is logistic regression using SPSS 26 software. The results of the tests that have been carried out show that the independent variables of political connections, related party transactions and state owned enterprises have a significant effect on fraudulent financial statements simultaneously. While partially related party transactions have a positive effect on the detection of fraudulent financial statements. Compared to political connections and state owned enterprises, it has no significant effect in detecting fraudulent financial statements. Keywords: fraudulent financial reporting, political connections, related party transaction and state-owned enterprises.

PENINGKATAN LITERASI DIGITAL BAGI SISWA SMK CENDIKIA SUMEDANG Maya Ariyanti; Muhamad Muslih; Elly Suryani; Siska P Yudowati
Prosiding COSECANT : Community Service and Engagement Seminar Vol 2, No 1 (2022)
Publisher : Universitas telkom

Menjadi Lebih Ahli Dalam Mengelola Keuangan UMKM : Pelatihan SAK EMKM, Penyusunan Laporan Keuangan Dan Sistem APIK Yuniati Yuniati; Hani Sri Mulyani; Lina Yulianti; Elly Suryani; Pera Yulianingsih; Ni Putu Desinthya Azhari; Husain Kamal; Rahmat Saleh; Srihadi Winarningsih; Moh Wahyudin Zarkasyi; Citra Sukmadilaga
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.4681

Usaha mikro kecil dan menengah (UMKM) adalah salah satu pelaku bisnis yang bergerak di berbagai sektor usaha yang dapat secara langsung bersentuhan dengan masyarakat luas. Permasalahan yang mendasar yang umumnya dihadapi oleh pelaku UMKM dalam mendapatkan permodalan dalam pengembangan usahanya adalah dalam hal ketersediaan laporan keuangan yang memadai yang sudah sesuai standar akuntansi dimana hal ini menjadi salah satu prasyarat dari lembaga terkait (lembaga pembiayaan) dalam proses pengajuan permodalan. Pada Pengabdian Masyarakat ini dilakukan untuk memberikan pemahaman tentang Standar Akuntansi Keuangan bagi para Pelaku UMKM (SAK EMKM), berikut penyusunan laporan keuangan yang mempergunakan aplikasi Sistem APIK. Tahapan dalam Pengabdian Masyarakat ini dimulai dari memberikan informasi tentang sertifikasi Halal untuk Usaha Mikro dan Kecil (UMK) dari KNEKS, bagian dari program pemerintah untuk memberikan kemudahan dalam berusaha. Kemudian tahapan selanjutnya adalah memberikan pemahaman yang lebih mendalam tentang standar akuntansi EMKM berikut tentang bagaimana menyusun laporan keuangan dengan sistem aplikasi APIK. Tahapan terakhir adalah menghadirkan praktisi UMKM yang memberikan succes sorty berupa kiat-kiat atau strategi merintis UMKM dan pengalaman mengatasi berbagai macam problematika yang kerap dihadapi oleh pelaku UMKM

Menjadi Lebih Ahli Dalam Mengelola Keuangan UMKM : Pelatihan SAK EMKM, Penyusunan Laporan Keuangan Dan Sistem APIK Yuniati Yuniati; Hani Sri Mulyani; Lina Yulianti; Elly Suryani; Pera Yulianingsih; Ni Putu Desinthya Azhari; Husain Kamal; Rahmat Saleh; Srihadi Winarningsih; Moh Wahyudin Zarkasyi; Citra Sukmadilaga
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.4681

Usaha mikro kecil dan menengah (UMKM) adalah salah satu pelaku bisnis yang bergerak di berbagai sektor usaha yang dapat secara langsung bersentuhan dengan masyarakat luas. Permasalahan yang mendasar yang umumnya dihadapi oleh pelaku UMKM dalam mendapatkan permodalan dalam pengembangan usahanya adalah dalam hal ketersediaan laporan keuangan yang memadai yang sudah sesuai standar akuntansi dimana hal ini menjadi salah satu prasyarat dari lembaga terkait (lembaga pembiayaan) dalam proses pengajuan permodalan. Pada Pengabdian Masyarakat ini dilakukan untuk memberikan pemahaman tentang Standar Akuntansi Keuangan bagi para Pelaku UMKM (SAK EMKM), berikut penyusunan laporan keuangan yang mempergunakan aplikasi Sistem APIK. Tahapan dalam Pengabdian Masyarakat ini dimulai dari memberikan informasi tentang sertifikasi Halal untuk Usaha Mikro dan Kecil (UMK) dari KNEKS, bagian dari program pemerintah untuk memberikan kemudahan dalam berusaha. Kemudian tahapan selanjutnya adalah memberikan pemahaman yang lebih mendalam tentang standar akuntansi EMKM berikut tentang bagaimana menyusun laporan keuangan dengan sistem aplikasi APIK. Tahapan terakhir adalah menghadirkan praktisi UMKM yang memberikan succes sorty berupa kiat-kiat atau strategi merintis UMKM dan pengalaman mengatasi berbagai macam problematika yang kerap dihadapi oleh pelaku UMKM

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