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All Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Stability: Journal of Management and Business Bilancia : Jurnal Ilmiah Akuntansi International Journal of Trends in Accounting Research Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Riset Ilmiah Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi
Mentari Dwi Aristi
Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS PENGAKUAN, PENGUKURAN DAN PENGUNGKAPAN IMBALAN KERJA BERDASARKAN PSAK NO 24 TENTANG IMBALAN KERJA : (Study Kasus Pada PT. Sabda Maju Bersama) Nanang Budianto; Siti Samsiah; Mentari Dwi Aristi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.2 Edisi Desember 2022
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v3i2.3806

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana analisis pengakuan, pengukuran dan pengungkapan imbalan kerja berdasarkan PSAK no 24 tentang imbalan kerja pada PT. Sabda Maju Bersama. Peneliti mengambil objek penelitian di PT. Sabda Maju Bersama. Metode analisis data yang digunakan adalah analisis kualitatif dengan pendekatan deskriptif. Data penelitian ini diperoleh dari data primer dan sekunder. Teknik pengumpulan data yaitu melalui observasi, wawancara langsung dengan pihak PT. Sabda Maju Bersama dan dokumentasi. Hasil penelitian di PT. Sabda Maju Bersama dapat disimpulkan bahwa imbalan kerja di PT. Sabda Maju Bersama dapat di kategorikan kedalam empat kategori berdasarkan PSAK 24 yaitu imbalan kerja jangka pendek, imbalan pascakerja, imbalan jangka panjang lainnya dan pesangon. Dari empat imbalan kerja PT. Sabda Maju Bersama menerapkan imbalan kerja jangka pendek dan Pesangon. Perusahaan sudah menerapkan sesuai dengan PSAK 24 tentang imbalan kerja. Sedangkan untuk  imbalan pascakerja dan imbalan kerja jangka panjang lainnya belum di terapkan sehingga tidak perlu disesuaikan dengan PSAK 24. Manajemen PT. Sabada Maju Bersama sebaiknya tetap konsisten dalam penerapan PSAK 24 agar informasi atas pelaporan imbalan kerja tetap andal. Kata kunci: Pengakuan, Pengukuran, Pengungkapan, Imbalan Kerja.
Pengaruh Good Corporate Governance terhadap Penghindaran Pajak pada Perusahaan Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020 Faza Ariska; Dwi Fionasari; Mentari Dwi Aristi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.199 KB) | DOI: 10.35314/iakp.v2i2.2065

Abstract

 The purpose of this study was to examine the effect of good corporate governance on tax avoidance in the health sector listed on the IDX in 2016-2020. This type of research is quantitative research with secondary data that can be downloaded through www.idx.co.id. The population in this study found 22 companies with a sample of 35 data. Sampling technique using purposive sampling and using secondary data. The theory used in this research is agency theory. The results of this study indicate that the independent board of commissioners and managerial ownership has no effect on reducing tax avoidance. Meanwhile, institutional ownership  and audit committee has effect on tax avoidance. For companies in the health sector, it is hoped that this research will be an additional consideration for tax management in carrying out correct and efficient tax evasion without violating applicable tax laws. Keywords: independent board of directors, institutional ownership, audit committee, managerial ownership, tax avoidance. 
Literasi Dan Pelatihan Investasi Pasar Modal Bagi Komunitas Mobile Legend Pekanbaru Ilham Hudi; Muhammad Ahyaruddin; Della Hilia Anriva; Mentari Dwi Aristi; Dian Puji Puspita Sari; Annie Mustika Putri; Nur Fitriana; Dian Hafiza Triana
ABDIMAS EKODIKSOSIORA: Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora (e-ISSN: 2809-3917) Vol 1 No 1 (2021): Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.435 KB) | DOI: 10.37859/abdimasekodiksosiora.v1i1.3332

Abstract

This activity provides an understanding to online game lovers about the importance of saving and investing from an early age and sharing other investment knowledge in the world of capital markets. This community service activity was carried out at the Semanggi Coffee Shop with participants, namely all members of the Pekanbaru Mobile Legend community. The result of this activity is that members of this online gaming community know and understand about the capital market and the products traded in the capital market. This service activity is carried out in several stages, namely at the initial stage the team conducts a briefing to prepare the materials and equipment needed, including: training materials, assignment letters, participant attendance lists, and consumption. In the final session, the activity was carried out by explaining the stock trading simulation using the IPOT application. When the simulation is carried out, participants see in real time the activity of stock trading transactions that occur on the Indonesian stock exchange.
Pengaruh Corporate Governance, Ukuran Perusahaan, Kualitas Audit Terhadap Integritas Laporan Keuangan Oky Eka Putra; Mentari Dwi Aristi; Zul Azmi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah pengaruh Corporate Governance, Ukuran Perusahaan, Kualitas Audit Terhadap Integritas Laporan Keuangan pada perusahaan yang bergerak dibidang Property, Real Estate dan Konstruksi. Metode penelitian menggunakan analisis statistik deskriptif kuantitatif. Uji regresi logistik dilakukan untuk menguji hipotesis. Sampel dalam penelitian ini yaitu 82 perusahaan yang bergerak dibidang Property, Real Estate dan Konstruksi pada Bursa Efek Indonesia Tahun 2016 - 2019 berdasarkan kesesuaian kriteria pada sampel, sehingga diperoleh 57 perusahaan observasian. Hasil membuktikan bahwa komite audit berpengaruh positif, ukuran perusahaan berpengaruh negatif. Sedangkan kepemilikan manajerial, kepemilikan institusional, komisaris independen dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan. This study aims to determine and analyze whether the influence of Corporate Governance, Company Size, Quality of Audit on the Integrity of Financial Statements in companies engaged in Property, Real Estate and Construction. The research method uses quantitative descriptive statistical analysis. Logistic regression test was conducted to test the hypothesis. The sample in this study were 82 companies engaged in Property, Real Estate and Construction on the Indonesia Stock Exchange in 2016 - 2019 based on the suitability of the criteria in the sample, in order to obtain 57 observed companies. The results prove that the audit committee has a positive effect, firm size has a negative effect. Meanwhile, managerial ownership, institutional ownership, independent commissioners and audit quality have no effect on the integrity of financial statements
PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN PAJAK DAN KESADARAN PERPAJAKAN TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK Suryawati; Siti Rodiah; Mentari Dwi Aristi
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 8 (2024): SINERGI : Jurnal Riset Ilmiah, Agustus 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/ydgxq404

Abstract

This study is a quantitative research that aims to determine the influence of tax knowledge, tax service quality and tax awareness on the motivation of individual taxpayers in paying taxes. This research was carried out directly in the field by distributing questionnaires to respondents at KPP Pratama Pekanbaru Tampan. The population used was individual taxpayers, both employees and non-employees, who were registered at KPP Pratama Pekanbaru Tampan with sampling using the slovin formula as many as 278 respondents. The data analysis techniques used in this study are descriptive statistical analysis, data quality test, classical assumption test and hypothesis test. The results of this study show that tax knowledge, quality of tax services and tax awareness affect the motivation of individual taxpayers in paying taxes at KPP Pratama Pekanbaru Tampan so that it can increase tax revenue.
Determinan Minat Mahasiswa Berinvestasi Saham di Pasar Modal Ulya Triana Dahar; Nurfitriana Nurfitriana; Mentari Dwi Aristi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4934

Abstract

Penelitian ini membahas minat mahasiswa akuntansi universitas-universitas di Pekanbaru untuk berinvestasi dipasar modal. Penelitian ini adalah penelitian kuantitatif dan menggunakan skala likert sebagai pengukuran. Teknik pengambilan sampel pada penelitian ini menggunakan random sampling dengan rumus slovin tingkat error 5%. Hasil penelitian memberikan hasil bahwa norma subjektif, motivasi investasi, pengetahuan investasi, persepsi return, literasi keuangan dan media sosial berpengaruh terhadap minat mahasiswa berinvestasi saham dipasar modal. Populasi pada penelitian ini adalah seluruh mahasiswa aktif program studi akuntansi universitas-universitas di Pekanbaru
Co-Authors Agustiawan Agustiawan Agustry Akbarsyah Ahyaruddin, Muhammad Anggita Aditia Hutabarat Anne Mustika Anriva, Della Hilia Ariza Desnita Azmi, Zul Denny Astrie Anggraini, Denny Astrie Dian Hafiza Triana Dian Puji Puspita Sari Dodi Putra Dwi Fionasari Emkhad Arif Faza Ariska Fezi Waldeseska Aulia Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Melsa Khalida Nanang Budianto Nur Fitriana Oky Eka Putra Putri, Annie Mustika Qonita Aufa Dina Septia Tri Utari Siti Rodiah Siti Samsiah Supriyadi Supriyadi Suriyanti, Linda Hetri Suryawati Ulya Triana Dahar Wira Ramashar Zayyinul Hayati Zen