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Journal : International Journal of Community Service

The Effect of Local Taxes, General Allocation Funds, and Special Allocation Funds on Capital Expenditures of the Government of South Sumatra Province 2010 - 2019 Ayunda Dina Maharani; Harsi Romli; Vhika Meiriasari
International Journal of Community Service & Engagement Vol. 2 No. 3 (2021)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v2i3.342

Abstract

This study aims to examine the effect of local taxes, general allocation funds and special allocation funds on the capital expenditure of the South Sumatra Province government for the 2010-2019 period. The data used in this study are primary and secondary. Furthermore, the data were analyzed using multiple linear regression. This study prove that the general allocation funds have a positive effect on the capital expenditure of the South Sumatra provincial government. While, local taxes and special allocation funds are not proven to have a positive effect on the capital expenditure of the South Sumatra provincial government. Furthermore, the test results of the coefficient of determination (R2) obtained a value of 0,773. This shows that the amount of the contribution of the tax variables, general allocation funds and special allocation funds can explain the capital expenditure of 77,30% the remaining is influenced by other variables included in this study.
Analysis of Shopping Budget at the Department of Women's Empowerment and Child Protection Community Empowerment Palembang City Sari Muhiba; Harsi Romli; Lukita Tripermata
International Journal of Community Service & Engagement Vol. 3 No. 2 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i2.720

Abstract

This study aims to analyze the preparation of a budget for the empowerment agency for women, child protection, and community empowerment in Palembang City. This research is a descriptive study using primary data and secondary data. The data collection technique is done by interview and documentation methods. The results showed that the women's empowerment office for child protection and community empowerment in Palembang City had applied the principles of Permendagri No. 13 of 2006 as a reference in the preparation of performance-based expenditures, but still faces obstacles in aligning the unit price in the RKA-SKPD, DPA, and budget reports. The increase in the amount of the budget from the DPPA to the Budget Report in 2017 was 9,01% and the decrease in 2018 was 1,34%.
The Influence of Accounting Information Systems and Internal Control on Employee Performance (Case Study at PT Sriwijaya Distribusindo Raya) Putri Puji Lestari; Harsi Romli; Leriza Desitama Anggraini
International Journal of Community Service & Engagement Vol. 3 No. 2 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i2.722

Abstract

This study aims to analyze the effect of accounting information systems and internal controls on employee performance at PT Sriwijaya Distribusindo Raya. The data used in this study were obtained from observation, literature study, and questionnaires. There were 47 respondents in this study. The data collected was then analyzed using multiple linear regression. The results showed that the accounting information system variabel, internal control had a positive effect on employee performance. This research is expected to provide benefits for companies to pay more attention to accounting information systems and internal controls to improve employee performance.
The Effect of Fiscal Services and Tax Socialization on Taxpayer Compliance (Case Study of MSMEs in Palembang City) Ridho Al Safero; Harsi Romli; Emilia Gustini
International Journal of Community Service & Engagement Vol. 3 No. 3 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i3.817

Abstract

This study aims to inspect the effect of tax administration services and tax socialization on taxpayer compliance on SMEs in Palembang. The sample was selected using the Simple Random Sampling technique. Data for 100 respondents were collected through a questionnaire which was then analyzed using multiple linear regression. The result evinces that tax authorities' service, and tax socialization have an effect on the taxpayer compliance variable. The results of the analysis show that simultaneously the tax authorities' service variable and tax socialization have an effect on the taxpayer compliance variable. This research is expected to provide benefits for the government to pay more attention to tax authorities and tax socialization services to increase compliance with taxpayers of SMEs in Palembang City.
The Effect of Fiscal Services, Tax Socialization, and Tax Sanctions on Motor Vehicle Taxpayer Compliance (Case Study on SAMSAT Lubuk Linggau City) Robi Octavianus; Harsi Romli; Muhammad Hamdan Sayadi
International Journal of Community Service & Engagement Vol. 3 No. 3 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i3.818

Abstract

This Study aims to examine the effect of tax authorities, tax socialization and tax sanction on taxpayer compliance at SAMSAT Lubuklinggau City. The data collection technique used a questionnaire with a sample size of 100 people. This study implement multiple linear regression methods to analyze data. The result of this study indicate that all variables, namely tax authorities, tax socialization and tax sanction have a positive effect on taxpayer compliance. The research is expected to provide benefits to SAMSAT Lubuklinggau City to improve motor vehicle taxpayer compliance must consider tax authorities, tax socialization and tax sanctions.
Analysis of Accounting Information Systems in the Payroll Cycle to Increase the Effectiveness of Internal Control at CV. Percetakan Independent Palembang in 2019 Meyvira Permata; Harsi Romli; Leriza Desitama Anggraini
International Journal of Community Service & Engagement Vol. 4 No. 1 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i1.1038

Abstract

This study aims to analyze the payroll accounting information system to improve internal control at CV Percetakan Independent Palembang. The theory used was the American Statement of Basic Accounting Theory (ASOBAT) and the Theory of Technology Acceptance Model (TAM). Data were collected through interviews, observation, and documentation. This study implemented a descriptive approach to analyze data. The results show that there were several weaknesses in the company's payroll accounting information system that could weaken the company's internal control, namely: 1) several financial functions that double as a part responsible for financial reporting and company administration; 2) a number of financialfunctions that concurrently acted as a company in charge of recording every transaction; 3) employee attendance record file still was still manual.
Analysis of Factors Influencing the Use of Accounting Information in Small and Medium Enterprises at Palembang Aldo Pirando; Harsi Romli; RM. Rum Hendarmin
International Journal of Community Service & Engagement Vol. 4 No. 2 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i2.1158

Abstract

This study aims to determine the analysis of factors affecting the accounting information utilization on small and medium enterprises in Palembang. The population in this study was the MSME manager of Palembang City. The sample collection method utilized Simple Random Sampling. The final total respondents were 100. The data were analyzed by descriptive statistical methods, validity tests, reliability tests, classical assumptions, and multiple regression analysis. The results of the study indicate that several factors influence the use of accounting information in small and medium businesses in Palembang, namely business scale has a significant effect on the use of accounting information. Then the age factor of the company, education, and accounting training also affect the use of accounting information. This research is expected to assist MSME to consider the factor that affects use the Accountant Information Application
The Effect of Capital, Accounting Knowledge and Accounting Training on MSMEs in Using Accounting Information Systems Palembang City Resky Ramadhani; Harsi Romli; RM. Rum Hendarmin
International Journal of Community Service & Engagement Vol. 4 No. 3 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i3.1387

Abstract

This study aims to examine the effect of capital, accounting knowledge, and accounting training on the use of accounting information systems in MSME Palembang. The sample utilized the Simple Random Sampling technique. The data in the study amounted to 100 respondents. Data collection techniques utilized a questionnaire. Data analysis utilized multiple linear regression. The results of the study prove that capital, accounting knowledge, accounting training have an effect on the variables of using accounting information in MSME Palembang. This research is expected to provide benefits for MSME owners to pay attention to capital, accounting knowledge and accounting training to increase the use of accounting information systems for MSME in Palembang.