Articles
<![CDATA[The Effect of Fiscal Services and Tax Socialization on Taxpayer Compliance (Case Study of MSMEs in Palembang City) ]]>
<![CDATA[Ridho Al Safero]]>;
<![CDATA[Harsi Romli]]>;
<![CDATA[Emilia Gustini]]>
<![CDATA[ International Journal of Community Service & Engagement Vol. 3 No. 3 (2022) ]]>
Publisher : <![CDATA[Training & Research Institute - Jeramba Ilmu Sukses ]]>
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DOI: 10.47747/ijcse.v3i3.817
<![CDATA[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.]]>
<![CDATA[The Effect of Fiscal Services, Tax Socialization, and Tax Sanctions on Motor Vehicle Taxpayer Compliance (Case Study on SAMSAT Lubuk Linggau City) ]]>
<![CDATA[Robi Octavianus]]>;
<![CDATA[Harsi Romli]]>;
<![CDATA[Muhammad Hamdan Sayadi]]>
<![CDATA[ International Journal of Community Service & Engagement Vol. 3 No. 3 (2022) ]]>
Publisher : <![CDATA[Training & Research Institute - Jeramba Ilmu Sukses ]]>
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DOI: 10.47747/ijcse.v3i3.818
<![CDATA[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.]]>
<![CDATA[Factors Affecting Interest in Accounting Students As Public Accountants (Empirical Study at Indo Global Mandiri University) ]]>
<![CDATA[Vira Adela]]>;
<![CDATA[Harsi Romli]]>;
<![CDATA[Andini Utari Putri]]>
<![CDATA[ International Journal of Marketing & Human Resource Research Vol. 4 No. 1 (2023) ]]>
Publisher : <![CDATA[Training & Research Institute - Jeramba Ilmu Sukses ]]>
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DOI: 10.47747/ijmhrr.v4i1.984
<![CDATA[This study aims to investigate the factors that influence the interest of accounting students to become public accountants (empirical study at Universitas Indo Global Mandiri, 2017-2019). The data used in this study are primary data collected through questionnaires. Sampling using a purposive sampling technique obtained 69 respondents. The research method used is simple linear regression analysis. The research results prove that attitudes, subjective norms, and control over behavior had a significant effect on the interest variable of accounting students as public accountants. Furthermore, the results evince that simultaneously attitudes, subjective norms, and control over behavior had a significant effect on the student interest variable to become public accountants]]>
<![CDATA[Analysis of Accounting Information Systems in the Payroll Cycle to Increase the Effectiveness of Internal Control at CV. Percetakan Independent Palembang in 2019 ]]>
<![CDATA[Meyvira Permata]]>;
<![CDATA[Harsi Romli]]>;
<![CDATA[Leriza Desitama Anggraini]]>
<![CDATA[ International Journal of Community Service & Engagement Vol. 4 No. 1 (2023) ]]>
Publisher : <![CDATA[Training & Research Institute - Jeramba Ilmu Sukses ]]>
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DOI: 10.47747/ijcse.v4i1.1038
<![CDATA[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.]]>
<![CDATA[Analysis of Factors Influencing the Use of Accounting Information in Small and Medium Enterprises at Palembang ]]>
<![CDATA[Aldo Pirando]]>;
<![CDATA[Harsi Romli]]>;
<![CDATA[RM. Rum Hendarmin]]>
<![CDATA[ International Journal of Community Service & Engagement Vol. 4 No. 2 (2023) ]]>
Publisher : <![CDATA[Training & Research Institute - Jeramba Ilmu Sukses ]]>
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DOI: 10.47747/ijcse.v4i2.1158
<![CDATA[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]]>
<![CDATA[PENGARUH SISTEM INFORMASI AKUNTANSI DAN SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (SURVEY PT. SRIWIJAYA CONTAINER) ]]>
<![CDATA[Dela Rizky Amalia]]>;
<![CDATA[Harsi Romli]]>;
<![CDATA[Mutiara Kemala Ratu]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/jaka.v4i1.8284
<![CDATA[This thesis aims to determine the Effect of Accounting Information Systems and Human Resources on the Quality of Financial Reports at PT. Sriwijaya Container. The problem that occurs is that the educational background of employees is still not in accordance with the task section and the accounting information system used cannot be accessed by the general public. In this study, the research method used was a quantitative method, namely the method of collecting data in the form of numbers and the analysis used was multiple regression using SPSS 26. Based on the results of this study indicate that simultaneously (Test F) accounting information system variables and the quality of human resources affect the quality of financial reports. Partially (T test) the accounting information system variable has no effect on the quality of financial reports, while the human resources variable has an effect on the quality of financial reports.]]>
<![CDATA[Analisis Komparatif PP Nomor 55 Tahun 2022 Terhadap Uu Nomor 7 Tahun 2021 (Studi Kasus Pada PT. Raflesia Energi Utama) ]]>
<![CDATA[Aris Munandar]]>;
<![CDATA[Harsi Romli]]>;
<![CDATA[Havis Aravik]]>
<![CDATA[ Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Vol 9 No 1 (2023): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Agu ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang ]]>
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DOI: 10.36908/esha.v9i1.908
<![CDATA[Penelitian ini bertujuan untuk menganalisis secara komparatif perhitungan pajak penghasilan dengan menggunakan UU Pajak Penghasilan dan PP No 55 Tahun 2022, dengan harapan hasil komparasi tersebut dapat dijadikan sebagai keputusan dalam menghemat pembayaran pajak. Hasil penelitian menunjukan bahwa dengan menggunakan UU Pajak Penghasilan jumlah pajak terhutang lebih rendah yakni sebesar Rp. 4.142.484 dibandingkan dengan menggunakan PP No 55 Tahun 2022 yang sebesar Rp. 14.681.262. Dengan demikian maka dapat disimpulkan bahwa perhitungan menggunakan UU Pajak Penghasilan dapat menghemat pajak sebesar Rp. Rp. 10.538.778 sehingga pajak yang masih harus dibayar untuk tahun 2022 hanya sebesar Rp. 285.368 setelah mengkreditkan PPh pasal 23 yang sebesar Rp. 3.857.116.]]>
<![CDATA[The Influence of Payroll and Internal Control on the Effectiveness of Accounting Information System ]]>
<![CDATA[Rara Prastiwi]]>;
<![CDATA[Harsi Romli]]>;
<![CDATA[Vhika Meiriasari]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[This study aims to determine how much influence the payroll information system and wage information system have on the effectiveness of internal control by conducting tests using SPSS version 23. This research was conducted on respondents who were employees at PT Pratama Palm Abadi with a total sample size of 70 respondents. This research uses quantitative methods and the analysis used is multiple linear regression analysis. The results of the first regression analysis prove that the payroll information system (X1) has a significant effect on the effectiveness of internal control, which means that H1 is proposed to be accepted. With the increase in the payroll information system, it has a positive impact on increasing the effectiveness of internal control. This means that the payroll information system has a positive effect on the effectiveness of internal control. The second regression result proves that the wage information system (X2) has a positive effect on the effectiveness of internal control, which means that H2 is accepted. Together the variables of the wage information system (X1) and the wage information system (X2) have a positive effect on the effectiveness of internal control]]>
<![CDATA[The Effect of Emotional Intelligence, Self-Confidence and Learning Behaviour on the Level of Accounting Understanding ]]>
<![CDATA[Silvia Mulianingsih]]>;
<![CDATA[Harsi Romli]]>;
<![CDATA[Rafika Sari]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[This study aims to analyze and describe the influence of emotional intelligence, self-confidence and learning behavior on the level of understanding of accounting. The data collection method in the study was carried out by survey method using primary data obtained through questionnaires or questionnaires. The population in this study were accounting students at Indo Global Mandiri Palembang University, class of 2018 to class of 2020. The number of samples taken in this study were 70 students. Samples were taken and in determining the size or number of samples needed in this study using the slovin formula. Emotional Intelligence, Self-Confidence and Learning Behavior as independent variables and Level of Understanding of Accounting as the dependent variable. The data analysis technique used is descriptive statistical analysis. The results of the research that has been done show that: (1) There is no significant effect between emotional intelligence variables on the level of understanding of accounting. (2) There is a significant influence between the variables of self-confidence on the level of understanding of accounting. (3) There is no significant effect between learning behavior variables on the level of understanding of accounting. (4) There is a simultaneous influence between the variables of emotional intelligence, self-confidence and learning behavior on the level of understanding of accounting]]>
<![CDATA[The Influence of Environmental Costs and Company Size on The Level of Corporate Social Responsibility (CSR) ]]>
<![CDATA[Heri Anggraini]]>;
<![CDATA[Harsi Romli]]>;
<![CDATA[Vhika Meiriasari]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[This study aims to examine the effect of environmental costs and company size on the level of Corporate Social Responsibility (CSR). Environmental costs are measured using cost divided by profit, company size using the natural logarithm (Ln) of total assets, and Corporate Social Responsibility (CSR) is measured using the number of items disclosed by the company divided by the number of items that should be disclosed by the company. This type of research is quantitative. The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) with an observation period starting from 2019 to 2021. The sampling technique used is the purposive sampling method, in order to obtain a total of 22 mining companies that have met the specified criteria. has been established. The data source used is secondary data in the form of annual reports obtained from www.idx.co.id. In this study, data analysis techniques used the SPSS (Statistical Package for Social Science) 26 software application. The results showed that environmental costs had a significant effect on the level of Corporate Social Responsibility (CSR). And company size has a significant effect on the level of Corporate Social Responsibility (CSR).]]>
