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All Journal JAM Jurnal Akuntansi Kompetif Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Jurnal EK dan BI Jurnal Ilmiah Raflesia Akuntansi Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Accounting Information System, Taxes, and Auditing Journal (AISTA) Entrepreneurship and Small Business Research Jurnal Riset dan Pengabdian Interdisipliner JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Syafira Ramadhea Jr
Politeknik Negeri Padang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Kecenderungan Kecurangan (Fraud) yang Dipersepsikan Melalui Keadilan Organisasi dan Peran Sistem Pengendalian Intern Amelia Herman, Lisa; Ramadhea Jr, Syafira
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.148

Abstract

Public trust is the main capital of the banking business in carrying out its function of collecting and distributing public funds. Bank management must make efforts to maintain and maintain this trust in order to gain sympathy from prospective customers, such as obeying existing regulations and not making mistakes that cause irregularities and fraud. Fraud can be carried out by internal or external parties. One of the motivations for someone to commit fraud is a sense of justice. An individual who feels that he is being treated unfairly tends to act against the goals of the organization. In addition, the ineffectiveness of the internal control system allows opportunities to commit fraud that will have a negative impact on the company. This study aims to determine the effect of organizational justice and the role of the internal control system on fraud. Respondents as many as 164 employees of the main branch office of a government bank in the city of Padang were used as samples. The method that will be applied to analyze the data is multiple linear regression analysis with SPSS v.25 program. The results show that organizational justice and the role of the internal control system affect organizational fraud. This research can have implications for organizations to provide behavioral justice for each employee so that employee intentions to commit fraud can be avoided.
Pengaruh Likuiditas dan Profitabilitas Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2021) Syafira Ramadhea Jr; Dita Maretha Rissi; Lisa Amelia Herman
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 5 No 2 (2022)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v5i2.606

Abstract

This study aims to obtain empirical evidence on (1) the effect of liquidity on tax aggressiveness and (2) the effect of profitability on tax aggressiveness. The object of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2019 – 2021. This type of research is quantitative. The population of this study was 189 manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2021. The research sample consisted of 24 manufacturing companies. Sampling technique is to use purposive sampling technique. The Data used in the form of secondary data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. Hypothesis testing of this study using multiple linear analysis method with liquidity and profitability as independent variables, and tax aggressiveness as the dependent variable. Data processing with the help of SPSS application version 24 for windows. The results showed that liquidity has no significant negative influence on tax aggressiveness, but profitability has a significant positive influence on tax aggressiveness.
IBM Pelatihan Dan Pendampingan Peningkatan Keterampilan Akuntansi Dan Manajemen Keuangan Pada Home Industry UD. Cinta Mas Syafira Ramadhea Jr; Lisa Amelia Herman
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 3 No 2 (2021)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.464 KB) | DOI: 10.30630/jppm.v3i2.683

Abstract

UD. Cinta Mas merupakan sebuah usaha dagang berbasis home indsutry yang tergolong ke dalam usaha mikro kecil dan menengah, yang memproduksi dan menjual bahan baku untuk aneka minuman. Dalam pengelolaannya sampai saat ini, pemilik belum melakukan pembukuan dan menyusun laporan keuangan yang sesuai dengan standar akuntansi keuangan. Hal ini menyebabkan informasi keuangan menjadi tidak akurat dan belum dapat dipertanggungjawabkan. Sehingga dibutuhkan pelatihan dan pendampingan keterampilan akuntansi dan manajemen keuangan pada karyawan UD. Cinta Mas, yaitu pelatihan dasar pembukuan, pelatihan pengelolaan keuangan, pendampingan, monitoring, dan evaluasi. Dengan adanya kegiatan ini, maka karyawan UD. Cinta Mas mampu mengelola keuangan perusahaan, membuat pembukuan untuk kegiatan sehari-hari, dan menyusun laporan keuangan yang sesuai dengan standar akuntansi keuangan.
SIBAD; Sistem Informasi Akuntansi Berbasis Database Solusi Pembukuan untuk Toko Beras Endrawati; Aulia Fitri; Firman Surya; Syafira Ramadhea Jr
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (878.97 KB) | DOI: 10.30630/aista.v1i1.8

Abstract

This study aims to design a computer-based accounting information system and a database application-based accounting information system (SIBAD) using Microsoft Access 2016, which will make it easier to optimize work and minimize errors that occur such as data loss at the Lisa/Emi Rice Shop. The method used in collecting data in this research is interviews with company owners, observing inventory in the warehouse and studying the data provided by company owners, and document review. The data analysis method of this research uses quantitative and qualitative methods. The design of SIBAD using Microsoft Access 2016 starts from the design of the input process output. The design made consists of the company data input menu, beginning balance input, transaction input, and financial reports. The accounting information system that runs at the Lisa/Emi Rice Shop includes a purchase accounting system, a sales accounting system, a cash receipts accounting system, a cash disbursement accounting system for debt payments, and a cash disbursement accounting system for operational costs.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Payakumbuh Elina Febrianti; Ferdawati; Reni Endang Sulastri; Welsi Haslina; Syafira Ramadhea Jr
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 1 (2023): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i1.25

Abstract

Motor vehicle tax is part of the local tax that contributes greatly to regional income in the city of Payakumbuh. Taxpayer compliance in paying taxes will be able to increase tax revenues so that regional income for development also increases. This study aims to obtain empirical evidence regarding the elements that can affect the compliance of motor vehicle taxpayers in paying their obligations. The variables that are the focus of this study are the influence of taxpayer awareness, sanctions, service quality and tax socialization on motor vehicle taxpayer compliance in Payakumbuh. This study took the population of motorized vehicle taxpayers who were recorded in SAMSAT Payakumbuh city by determining the sample using simple random sampling method. Data were collected by distributing questionnaires and the data analysis technique used multiple linear regression analysis. From this study, it was found that three elements, namely taxpayer awareness, tax service quality and tax socialization have an influence on taxpayer compliance in paying motor vehicle taxes in Payakumbuh, but for tax sanctions have no effect on taxpayer compliance in paying vehicle taxes. motorized in the city of Payakumbuh.
Village Fund Accounting Model in Realizing Nagari Financial Accountability Armel Yentifa; Wiwik Andriani; Syafira Ramadhea Jr; Dandi Aprila; Gusmita Sofia
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.895

Abstract

This study aims to create an accrual-based accounting model for the Nagari Government. The research method used in obtaining data is observation and interviews while analyzing data using qualitative analysis, namely analysis using an accrual-based accounting model based on Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in village financial management. The analysis results show that since issuing Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in Village Financial Management until the end of 2022, it has not been optimal in preparing accrual-based Nagari Government financial reports. This happens because the apparatus resources must still be ready to implement accrual-based accounting. In addition, the formats used as tools in accrual-based accounting records are more complete, so it is necessary to design a model that the village apparatus can understand. It is hoped that through this research, the implementation of accrual-based accounting can be further improved so that accountability in managing village funds can be achieved as expected.
Comparison of The Financial Performance of Banking Companies Before and After Merger or Acquisition Zahara, Zahara; Alang Sari, Putrie; Ramadhea Jr, Syafira; Andriani, Wiwik
Entrepreneurship and Small Business Research Vol. 2 No. 2 (2023): Entrepreneurship and Small Business Research (August 2023 - November 2023)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i2.91

Abstract

In competitive era nowadays, management is expected to make the right business strategies, including merger or acquisition actions, for optimizing the value of the company. This study aims to analyze the differences in financial performance before and after a merger or acquisition. The research method used is a quantitative approach with secondary data obtained from the idx.co.id website. The population in this study were banking sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique was carried out using purposive sampling method with a total sample of 6 companies. The research data used are financial statements for 2 years before and 2 years after the merger and acquisition. The data is processed using the SPSS v.25 application. The results of the study using the Wilcoxon signed test showed that there were significant differences in TATO and EPS after the merger or acquisition, then there were no significant differences in CR, DER, ROA, and NPL.
Analisis Faktor-Faktor Yang Mempengaruhi Laba Pada Perusahaan Asuransi Umum Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2022 Mayziah, Silva; Maryati, Ulfi; Ramadhea Jr, Syafira
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.371

Abstract

Insurance is a protection from financial loss in agrees to compensate another party in the event of a certain loss. This study aims to determine the impact of risk based capital, claims expenses, and underwriting results on profit in general insurance companies. The method is a quantitative approach utilizing secondary data obtained from the Indonesia Stock Exchange (IDX) website for the period 2018-2022. The sample involves 7 general insurance companies using purposive sampling. The method analysis used is descriptive statistics using STATA 14.0 software. The result of this study are risk based capital and claims expenses have a positive impact on profits, while underwriting results do not significant affect the profits.
Pelatihan Praktik Akuntansi dan Pembuatan Laporan Keuangan untuk UMKM yang Bergerak Dibidang Penjualan Makanan di Kota Padang Rissi, Dita Maretha; Ermatati; Elvaretta, Dissa; Ramadhea Jr, Syafira
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2023): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v2i2.24

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan ilmu pengetahuan mengenai praktik akuntansi dan pembuatan laporan keuangan yang dicocokan dengan level usaha UMKM yang dipilih yaitu usaha Tahu Brontak Pak Udjang. Usaha ini sudah didirikan sejak tahun 1993 dengan jumlah cabang saat ini berjumlah tiga cabang. Usaha ini dipimpin dan dikelola oleh Bapak Magek Malano yang merupakan anak dari Bapak Udjang. Permasalah saat ini pada Usaha Tahu Brontak Pak Udjang adalah belum diterapkannya pencatatan keuangan yang jelas. Dampak dari tidak adanya pencatatan keuangan ini adalah pemilik kesulitan mengetahui jumlah laba/rugi usaha setiap periodenya dan sulit untuk mengambil keputusan yang tepat dalam mengembangkan usahanya. Metode pelaksanaan kegiatan ini diawali dengan survei dan wawancara tahap kedua diberikan pelatihan mengenai cara mencatat transaksi harian, cara mencatat perhitungan bahan dari pabrik ke bagian penjualan, cara menjurnal, dan cara membuat laporan keuangan. Pada tahap ketiga dilakukan monitoring untuk mngetahui hambatan yang dirasa oleh mitra.
ANALISIS DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2022 Ningsih, Rischa Surya; Handayani, Desi; Ramadhea Jr, Syafira
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.284

Abstract

This study will look at how business age, size, profitability, and sales growth affect tax avoidance in the property and real estate sector firms listed on the Indonesia Stock Exchange (IDX) in the years 2018 through 2022. The population of the research consisted of all companies in the real estate and property industries that were listed on IDX between 2018 and 2022. The sample for this inquiry was gathered through intentional sampling. Based on the predefined criteria, 43 firms qualified, resulting in 215 data being collected, which served as the sample for this study. Websites for connected companies and the IDX were used as data sources. To examine the impact of each variable on tax evasion, the data was processed using the SPSS v.26 programme and analysed using multiple regression models. The findings indicated that a company's age, size, profitability, and rate of sales growth all had an impact on tax avoidance. Profitability and corporate size have some influence on tax avoidance. Despite the fact that firm age and sales growth have little bearing on tax avoidance.
Co-Authors Alang Sari, Putrie Armel Yentifa Aulia Fitri Dandi Aprila Desi Handayani Dita Maretha Rissi Dita Maretha Rissi Eka Rosalina Elfitri Santi Elina Febrianti Elvaretta, Dissa Endrawati Endrawati Endrawati Ermatati Ferdawati Ferdawati Firman Surya Fitra Oliyan Gusmita Sofia Haslina, Welsi Mayziah, Silva Ningsih, Rischa Surya Reni Endang Sulastri Ulfi Maryati Wiwik Andriani Zahara Zahara