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Journal : International Journal of Community Service

The Influence of the Application and Understanding of SAK EMKM-Based Accounting on the Financial Statements of UMKM Pempek in Palembang City Ira Syafira; Leriza Desitama Anggraini; Andini Utari Putri
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.v4i1.1036

Abstract

This study aims to analyze the influence of the application and understanding of accounting based on SAK EMKM on the financial statements of Small and Medium Enterprise. The data sources were primary data and data collection techniques were observation and questionnaires filled out by 50 units of Small and Medium Enterprise. The data were processed using multiple linear regression analysis. The application and understanding of SAK EMKM-based accounting have a positive effect on financial statement variables.
The Effect of Progressive Tax Implementation, Tax Sanctions and Tax Knowledge on the Level of Motor Vehicle Taxpayer Compliance in Palembang City (Case Study on WPOP Joint Office Samsat City of Palembang I) Bela Barokah; Lukita Tripermata; Andini Utari Putri
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.v4i2.1160

Abstract

This study aims to analyze the effect of applying progressive taxes, tax sanctions, and tax knowledge on the level of compliance of motor vehicle taxpayers in the city of Palembang (a survey of taxpayers at the Joint Samsat Office of Palembang I). The method used in this study is a descriptive method with a quantitative approach. The sources of data used in this study are primary data sources. The data collection technique used is distributing 100 questionnaires to taxpayers who register for progressive tax at the Joint Samsat Office of Palembang City I. The sampling technique in this study is non-probability sampling with incidental sampling. The data analysis method in testing the hypothesis used in this study is multiple regression analysis. The results of hypothesis testing prove that there is an effect of applying progressive taxes, tax sanctions, and tax knowledge on the level of compliance of motorized vehicle taxpayers at the Palembang City Joint Office I.
Analysis of the Determination of Product Selling Price Using the Cost Plus Pricing Method (Case Study at UD Homebake Palembang) Yohana Gresia; Leriza Desitama Anggraini; Andini Utari Putri
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.v4i3.1384

Abstract

This study aims to analyze the determination of the selling price set based on the cost plus pricing method compared to the selling price set by the company. This research was conducted at UD Homebake Palembang. The data used in this study were primary data obtained from interviews. The method used in this research is descriptive qualitative analysis. The results indicates that there were differences in determining the selling price at UD Homebake Palembang with the cost plus pricing method. This research is expected to help UD Homebake Palembang in determining the selling price of the product
The Effect of Accounting Information Systems and E-Commerce on Decision Making in Entrepreneurship (Case Study of MSMEs in Palembang City) Yolinda Rosiasti; RM. Rum Hendarmin; Andini Utari Putri
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.v4i3.1388

Abstract

The objective of this study are to analyze the effect of accounting information systems and e-commerce on decision-making in entrepreneurship in micro, small and medium enterprises in Palembang city. Data was obtained from observation, literature study, and questionnaires. The sample in this study was 71 respondents. Data were analyzed using multiple linear regression. Before being analyzed, the data were tested by normality test, multicollinearity test, and heteroscedasticity test. The results of this study prove that accounting information systems have a significant effect on decision-making in entrepreneurship, while e-commerce has no effect on decision-making in entrepreneurship. The results of this study are expected to be taken into consideration in making decisions in entrepreneurship to improve accounting information systems and e-commerce.
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.
Factors Affecting The Quality of Financial Reports in Local Governments (Study at the Gandus District Office, Palembang City South Sumatera Province) Rizki Rahmadina Indra Putri; Lukita Tripermata; Andini Utari Putri
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.v4i2.1162

Abstract

This study aims to determine the factors that affect the quality of financial reports in the government (Study at the Head Office of Gandus Sub-District, Palembang City, South Sumatra Province). The sample was selected using the Simple Random Sampling technique. Data from 30 respondents were collected through a questionnaire which was then analyzed using multiple linear regression. The results of this study prove that the competence of human resources, the regional financial accounting system, the use of information technology, government accounting standards, and internal controls affect the quality of financial reports. Simultaneously human resource competence, regional financial accounting systems, use of information technology, government accounting standards, internal control affect the quality of financial reports.