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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Ilmiah Ekonomi Global Masa Kini Abdimas Universal Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Management and Business
Vhika Meiriasari
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Pengaruh Corporate Social Responsibility, Corporate Risk, Capital Intensity Dan Profitability Terhadap Tax Avoidance Mutiara Kemala Ratu; Vhika Meiriasari
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 12, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v12i2.1525

Abstract

The company's behavior in doing tax avoidance is something that has always been a concern. Tax avoidance is a form of response from the company's management in the tax payment strategy which is still in a legal context. The possibility of tax avoidance by a company, making a good Corporate Governance mechanism as a form of corporate responsibility is considered a solution in overcoming managerial embezzlement. Furthermore, in the policies taken by the company, there are still risks that can arise as a reflection of the policy. Due to the uncertainty in certain conditions, the company's risk is considered to have a role in influencing tax avoidance. Tax avoidance is also expected to be effective because of the investment policy, where companies will have lower tax rates. Similarly, the company's profitability is also considered to have an influence on tax avoidance where there is the ability to generate profits from its business activities, so that the company's profitability will also be higher. From the next problem, this study aims to see how the factors that can encourage tax avoidance by companies, namely corporate social responsibility, corporate risk, capital intensity, and profitability as the main focus in it. The results show that corporate risk and capital intensity are the driving factors for tax avoidance behavior, but not with corporate social responsibility and corporate profitability.Keywords: Tax Avoidance, Corporate Social Responsibility, Corporate Risk, Capital Intensity, Profitabily  
PELATIHAN DAN PENDAMPINGAN PENGELOLAAN DANA KEUANGAN MASJID DI DESA TAPUS KECAMATAN LEMBAK, SUMATERA SELATAN Krisna Trizelika; Heri Anggraini; Silvia Mulianingsih; Yeni Anggraini; Vhika Meiriasari
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 4 (2022): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i4.11174

Abstract

ABSTRAKMasjid adalah organisasi nirlaba bidang keagamaan. Maka menurut Interpretasi Standar Akuntansi Keuangan (ISAK) 35 tahun 2019 yang mengatur tentang penyajian laporan keuangan entitas berorientasi nonlaba. Menyatakan bahwa organisasi nirlaba juga harus membuat laporan keuangan yang akuntabilitas. Tujuan dilakukan pelatihan dan pendampingn ini agar masyarakat lebih memahami secara sederhana  mengenai praktik pengelolaan dana keuangan di masjid. Metode pelaksanaan pendmpingn ini dilakukn dengan cara menyebarkan kuesioner yang terdiri dari beberapa pertanyaan tentang cara pengelolaan keuangn masjid. Hasil penelitin pengabdian ini menunjukkan bahwa setelah diadakan kegiatan pelatihan dan pendampingan pengelolaan keuangan dan masjid, para peserta mengalami peningkatan pengetahuan untuk dapat mengelola keuangn menjadi lebih baik lagi. Kegiatan pengabdian kepada masyarakat ini adalah berupa kegiatan pelatihan dan pendampingan pembukuan dana keuangan berupa penerimaan kas dan pengeluaran kas dengan menggunakan Microsoft excel yang dilakukan melalui tiga tahap antara lain tahap persiapan, tahap pelaksanaan dan tahap evaluasi. Peserta kegiatan merupakan pengurus masjid yang berada di Desa Tapus, Kecamatan Lembak, Sumatera Selatan. Dari hasil kuesioner yang disebarkan dalam kegiatan ini, terlihat bahwa pengurus masjid mengalami peningkatan pengetahuan tentang pengelolaan keuangan dana masjid. Kata kunci: pelatihan; pendampingan; pengelolaan keuangan; masjid ABSTRACTThe mosque is a non-profit organization in the religious sector. So according to the Interpretation of Financial Accounting Standards (ISAK) 35 of 2019 which regulates the presentation of financial statements of non-profit oriented entities. Stating that non-profit organizations must also produce accountability financial reports. The purpose of this training and mentoring is so that the community understands more simply about the practice of managing financial funds in mosques. The method of implementing this assistance is carried out by distributing questionnaires consisting of several questions about how the mosque's finances are managed. The results of this community service research show that after holding training and mentoring activities for financial and mosque management, the participants experienced an increase in knowledge to be able to manage finances even better. This community service activity is in the form of training activities and assistance in bookkeeping of financial funds in the form of cash receipts and cash disbursements using Microsoft Excel which is carried out through three stages including the preparation stage, the implementation stage and the evaluation stage. The activity participants were mosque administrators in Tapus Village, Lembak District, South Sumatra. From the results of the questionnaires distributed in this activity, it appears that mosque administrators have experienced an increase in knowledge about mosque fund management. Keywords: training; mentoring; financial management; mosque
Pelatihan Penyusunan Laporan Keuangan kepada Pelaku UKM di Rumah BUMN Sumsel Mutiara Kemala Ratu; Emilda Emilda; Vhika Meiriasari; Okky Savira
Abdimas Universal Vol. 6 No. 2 (2024): Oktober (In Press)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v6i2.518

Abstract

Financial Statement Preparation Training is one of the important materials in supporting financial literacy knowledge and improving the ability to prepare financial statements especially by those who act as SMEs. The need of financial reports is to facilitate decision making in the sustainability of their business even if needed also for business tax reporting. This training activity was carried out with partners of Rumah BUMN Sumsel and several SMEs in Palembang who became participants. The participants of this training activity will be given a pre-test and post-test on the preparation of financial statements as a form of evaluation of the sustainability of the training. The results of the training showed that on average there was a significant increase of 60.9% in the ability of the participants. This result shows that the training on financial statement preparation is well received and applied by the participants who act as SMEs.
Pengaruh Penerapan Akuntansi, Pemahaman Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM Berbasis Media Electronik: Studi Kasus di Kecamatan Alang-Alang Lebar Palembang Antika Ayu Anggraini; Harsi Romli; Vhika Meiriasari
ManBiz: Journal of Management and Business Vol 3 No 2 (2024): ManBiz: Journal of Management and Business (In Press)
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.7284

Abstract

This research aims to determine the influence of accounting implementation, understanding of taxation, and taxpayer awareness on electronic media-based MSME taxpayer compliance. This research was conducted in Alang-Alang Lebar District, Palembang, totaling 73 respondents. The type of research used is quantitative research by distributing questionnaires. Sampling used convenience sampling. The data source in this research is primary data based on the results of the t test showing that with a sig value that the Application of Accounting (X1), Understanding of Taxation (X2) and Taxpayer Awareness (X3), on Electronic Media Based MSME Taxpayer Compliance (Y) because t count > t table or 3.026 > 1.99394,1.534 < 1.99394 and 2.692 > 1.99394 with significant 0.003 < 0.05, 0.130 > 0.05 and 0.009 < 0.05 which means the Accounting Implementation variable has an influence and is significant on MSME Taxpayer Compliance Based on Electronic Media, Understanding of Taxation has no and no significant effect on Electronic Media Based MSME Taxpayer Compliance and Taxpayer Awareness has an influence and is significant on Electronic Media Based MSME Taxpayer Compliance. Then the results of the F test analysis show that the calculated F value > F table is 28.136 > 2.74 with a significant value of 0.00 < 0.05. This shows that the independent variables, namely Application of Accounting (X1), Understanding of Taxation (X2) and Taxpayer Awareness (X3) have a significant and influential effect on the dependent variable, namely Electronic Media-Based MSME Taxpayer Compliance (Y).
PEMBERDAYAAN MASYARAKAT MELALUI PELATIHAN INOVASI PENGELOLAAN SINGKONG MENJADI KERUPUK OPAK DI DESA ALAI SELATAN Oktaviani, Widya; Alovita, Resi; Syaskiah, Siti; Azhari, M.; Afriyani, Fauziah; Vhika Meiriasari; Ratu, Mutiara Kemala
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22735

Abstract

Desa Alai Selatan, yang mayoritas penduduknya bekerja di sektor perkebunan dan pertanian, telah menggali potensi singkong sebagai komoditas utama. Singkong, dengan kandungan karbohidrat tinggi dan rendah lemak, diolah menjadi keripik dan kerupuk singkong sebagai alternatif makanan pokok. Meskipun dijual dengan harga rendah, pedagang lokal menghadapi tantangan dalam bersaing dengan produk sejenis. Untuk mengatasi hal ini, pelatihan pengolahan singkong diimplementasikan, menjadi kerupuk opak yang mencakup variasi rasa dengan rasa keju dan pedas, dan perubahan pada kemasan untuk meningkatkan daya saing produk. Pelatihan kewirausahaan, terutama bagi ibu rumah tangga, bertujuan memberikan pengetahuan dan keterampilan untuk memanfaatkan potensi singkong sebagai peluang usaha. Kegiatan KKN di Desa Alai Selatan diarahkan untuk meningkatkan keterampilan ibu-ibu dalam mengolah singkong menjadi kerupuk opak dengan penekanan pada pemilihan bahan baku, teknik pengolahan, dan pengemasan yang benar. Tujuan akhirnya adalah memberikan kontribusi pada peningkatan penghasilan masyarakat, meningkatkan pemahaman mengenai potensi singkong, dan mengembangkan usaha kerupuk opak sebagai sumber pendapatan tambahan di tingkat lokal. Keseluruhan, kegiatan ini tidak hanya meningkatkan keterampilan praktis, tetapi juga mendukung pengembangan ekonomi dan ketahanan pangan di Desa Alai Selatan.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Kepercayaan Wajib Pajak Dalam Pemungutan Ppn (Survey Pada Dinas Pu Bina Marga Dan Tata Ruang Provinsi Sumatera Selatan) rezaziu, M. Reza Eka Putra; Leriza Desitama Anggraini; Vhika Meiriasari
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 15 No. 1 (2024): Vol 15, No 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v15i1.3830

Abstract

This research aims to determine and test the influence of accountability and transparency on taxpayers' trust in VAT collection at the Public Works Department of Highways and Spatial Planning, South Sumatra Province. The research methods used were to study a specific population or sample and to collect data and to analyse quantitative data. The target population studied was 40 partners of the Public Works Department of Highways and Spatial Planning of South Sumatra Province. The sampling technique that was used was non-probability sampling. This research was analyzed using SPSS, which aims to examine the influence of accountable and transparent on taxpayers' trust in VAT collection at the Public Works Department of Highways and Spatial Planning of South Sumatra Province.  The results of this research show that the accountability variable (X1) partially has a positive and significant effect on taxpayer trust (Y), so H1 is accepted from the calculated t results to be greater than tTable, namely 4,620 > 1,996 and the significance value (Sig.) is 0.000 < 0.05. Then, the results of the transparency test (X2) partially have a significant effect on taxpayer confidence (Y), so H2 is accepted because tcount is greater than ttable, namely 4,314 > 1,996 and the significance value (Sig.) is 0.000 < 0.05. The results of the F test show that Fcount is greater than Ftable, namely 226,864 > 3.13 and a significant value of 0.000 < 0.05, so it can be concluded that accountability (X1) and transparency (X2) simultaneously have a significant influence on tax compliance (Y), so H3 is accepted.   Keywords: Accountability, Transparency, Taxpayer Trust
Co-Authors Afriyani, Fauziah Alovita, Resi Andini Utari Putri Anggraini, Leriza Desitama Antika Ayu Anggraini Azhari, M. Emilda Emilda Faradillah Hakim Harsi Romli Heri Anggraini Krisna Trizelika Mutiara Kemala Ratu Mutiara Kemala Ratu Okky Savira Oktaviani, Widya Ratu, Mutiara Kemala rezaziu, M. Reza Eka Putra Silvia Mulianingsih Syaskiah, Siti Yeni Anggraini