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All Journal El Dinar Journal of Accounting and Investment Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata JKMP (Jurnal Kebijakan dan Manajemen Publik) Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance Jurnal Pengabdian Masyarakat Manage
Afroh, Ibna Kamilia Fiel
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : West Science Accounting and Finance

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Preparation of Financial Statements in Accordance with SAK EMKM in the UD Restu Jaya Cracker Business, Puger District, Jember Regency Sari, Atika Puspita; Yulinartati, Yulinartati; Afroh, Ibna Kamilia Fiel
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1088

Abstract

This study aims to analyze the application of financial accounting standards for micro, small and medium entities (SAK EMKM) at UD Restu Jaya Puger. This research was conducted on MSMEs engaged in production, namely cracker production. This research uses a qualitative method with a type of descriptive approach. This research was carried out by obtaining data through observation, interviews and documentation. The results of this study show that UD Restu Jaya in its financial records is still manual and simple, because the owner has not understood how to prepare financial statements in accordance with SAK EMKM and there has been no socialization received related to the SAK EMKM that has been determined. This research is expected to provide information for MSME owners in implementing financial statements in accordance with SAK EMKM.
The Effect of Matching NIK as NPWP on Taxpayer Compliance: Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Greater Bandung Putra, Bagus Darmawan; Afroh, Ibna Kamilia Fiel; Zulkarnnaeni, Achmad Syahfrudin
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1394

Abstract

This study aims to determine the effect of NIK matching as NPWP on Taxpayer Compliance (PPh OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya)". This study uses a quantitative method sourced from questionnaires. The population of this study is 90 employees. Sampling uses the census sampling method (saturated sampling), which is a sampling technique when all members of the population are used as samples. So the number of samples in this study is 90 respondents. The data analysis technique used is the SPSS computer program. The results of this study show that the matching of NIK as NPWP has a positive and significant effect on Taxpayer Compliance (Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya). Based on the results of the t-test, it can be seen that the variable of matching NIK as NPWP was obtained t calculated >t table (5,806>1,987) sig. 0.001 <0.07. The result of the determination coefficient (R2) in this study is 0.031 or 3.1%, which means that taxpayer compliance is influenced by the matching of NIK as NPWP by 3.1%. The result of the multiple linear regression test in the variable of matching NIK as NPWP is 0.551, if the coefficient has a positive value, it means that it has a positive effect on Taxpayer Compliance (Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya)".
Co-Authors Achmad Hasan Hafidzi Bayu Wijayantini, Bayu Duriyantini, Holif Febriana, Sherly Erima Lia Rachmawati Moh. Halim Norita Citra Yuliarti, Norita Citra Putra, Bagus Darmawan Rhamadanti, Ulfa Dwi Ritna Wahyu Satriyani Sari, Atika Puspita Sari, Cindy Prasetia Ulfi Zahruna Widyani, Inneke Putri Yayah Ikhda Nevia Yulianti Yulianti Yulinartati Yulinartati, Yulinartati Zulkarnnaeni, Achmad Syahfrudin