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Journal : International Journal of Community Service

Effects of Students Perception and Motivation on Online Accounting Learning During the Covid-19 Pandemic: Empirical Evidence of Accounting Students in Indo Global Mandiri University Eka Diana Sari; Lukita Tripermata; Muhammad Hamdan Sayadi
International Journal of Community Service & Engagement Vol. 3 No. 1 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i1.650

Abstract

This study aims to determine the effect of student perceptions and motivation on online accounting learning in the Covid-19 pandemic era. The data were obtained from observations and distributing questionnaires to 76 students majoring in the accounting study program at Universitas Indo Global Mandiri Palembang class of 2017-2020. The collected data were analyzed using the multiple linear regression analysis methods. Further statistical tests revealed a positive influence between perception and motivation respectively and simultaneously on online accounting learning in the era of the Covid-19 pandemic. Furthermore, the results show the coefficient of determination (R2) obtained a value of 0.586. This proves that students' perceptions and motivation affect online accounting learning by 58.6%, the remaining is influenced by other variables not included in this study.
The Effect of Socialization of SAK EMKM, Accounting Understanding, and Level of Readiness of MSME Business Actors towards the Application of SAK EMKM in the Preparation of MSME Financial Reports (Case Study of MSMEs in Palembang City) Yogi Darma Saputra; Leriza Desitama Anggraini; Muhammad Hamdan Sayadi
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.v3i2.718

Abstract

This study aims to analyze the influence of SAK EMKM socialization, accounting understanding, and the readiness of MSMEs actors to the application of SAK EMKM in preparing financial reports on MSMEs in Palembang city. The data used in this study were primary data obtained from questionnaires. The research method used is multiple linear regression analysis. The results prove that SAK EMKM (X1) has a negative effect on the application of SAK EMKM (Y). Meanwhile, understanding of accounting (X2) and the level of readiness of business actors (X3) have positive effect on the application of SAK EMKM (Y). This research is expected to help SMEs in preparing financial reports
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 the Application of PP No. 71 of 2010 concerning Accrual-Based Government Accounting Standards in the Presentation of Financial Statements at the Kalidoni Sub-District Office, Palembang City Diah Septa Ameliyati; Andini Utari Putri; Muhammad Hamdan Sayadi
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.v4i2.1161

Abstract

This study aims to describe and analyze the presentation of financial statements at the Kalidoni Subdistrict Office of Palembang whether or not it is by the application of PP No. 71 of 2010 concerning Accrual-Based Government Accounting Standards. Data collection techniques used in this study were observation, literature study, interviews, documentation. The data sources were primary and secondary. The results show that the presentation of financial statements at the Kalidoni Sub-district Office of Palembang is by Government Regulation Number 71 of 2010 concerning Accrual-Based Government Accounting Standards. The results of this study are expected to provide benefits for the Kalidoni sub-district office of Palembang.