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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis
Indra Lila Kusuma
ITB AAS INDONESIA
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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SOSIALISASI SISTEM INFORMASI AKUNTANSI YAYASAN DI YAYASAN MITRA HUSADA KARANGANYAR Maya Widyana Dewi; Tino Feri Efendi; Dewi Muliasari; Indra Lila Kusuma; Ika Diah Purwati
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.8257

Abstract

Sosialisasi Sistem Informasi Akuntansi Yayasan Di Yayasan Mitra Husada Karanganyar bertujuan untuk membantu dan mendukung dalam memberikan informasi dalam perencanaan, pengorganisasian dan operasional keuangan yayasan, serta dalam proses pengendalian pengambilan keputusan yayasan. Kegiatan pengabdian ini dilaksanakan pada tanggal 9 September 2022 yang diikuti oleh Pengurus Yayasan Mitra Husada Karanganyar. Kegiatan pengabdian ini berjalan dengan lancar sesuai dengan perencanaan. Sedangkan metode yang digunakan dalam kegiatan pengabdian ini adalah dengan melakukan sosialisasi dan diskusi yang berkaitan dengan materi Sistem Informasi Akuntansi Yayasan. Hasil dari kegiatan ini adalah para peserta lebih mengetahui tentang penggunaan Sistem Informasi Akuntansi Yayasan guna mencapai kinerja keuangan yang transparent dan akuntabel.
Analisis Pengaruh Pelayanan Fiskus, Sanksi Perpajakan, dan Penerapan E-filling Terhadap Kepatuhan Wajib Pajak di KPP Pratama Surakarta Destria Ayunda Rifana; Indra Lila Kusuma; Muhammad Tho’in; Erna Setyawati
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2792

Abstract

This study aims to determine and analyze the effect of taxation services, tax sanctions, and the application of e-filling on taxpayer compliance at the Surakarta Pratama Tax Service Office. The sampling technique is accidental sampling with the determination of respondents using the Slovin formula, the number of respondents is 100. Data obtained from the results of the questionnaire. The data analysis technique used is multiple linear regression and hypothesis testing using t test and F test with a significance level of 5%. So the results of the partial test (t test) and simultaneous test results (F test) indicate that the tax service, tax sanctions, and the application of e-filling have a significant effect on taxpayer compliance at KPP Pratama Surakarta. Keywords: taxation services, tax sanctions, application of e-filling and taxpayer compliance
Analisis Implementasi Kebijakan E-Retribusi Pasar Dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Karanganyar Dian Ambarwati; Suhesti Ningsih; Indra Lila Kusuma
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13754

Abstract

This research aims to determine and analyze the implementation of payment procedures, deposits and places of payment of retribution manually & electronically and obstacles encountered when implementing e-retribution. This research is descriptive research with a qualitative approach. The types of data used in this research are primary data and secondary data. The data collection techniques used were obtained by means of field research and library research. Data analysis was carried out using qualitative analysis and using purposive sampling techniques to determine sources. The research results show that the implementation of the electronic levy collection policy at the Department of Trade, Industry and Manpower has not been implemented optimally. In terms of implementation techniques, there are problems with machine damage, network errors, and cards that are not stored properly so they cannot be swiped on the machine. There is a shortage of resources to manage levy receipts electronically. Apart from that, there is a lack of awareness among traders regarding electronic payments. E-retribution has not been implemented completely because electronic collection is still not efficient because there are still obstacles encountered.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional dan Dewan Komisaris Independen terhadap Nilai Perusahaan Yuliusman Yuliusman; Indra Lila Kusuma
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.8172

Abstract

The tittle of this research is the influence of managerial ownership, institutional ownership and independent commissioner board on the firm value of mining in Indonesia Stock Exchange period of 2014-2020. This research aimed to examine the influence of managerial ownership, institutional ownership and independent commissioner board on the firm value simultaneously and partially. The study used 24 mining company in Indonesia Stock Exchange in the period of 2014-2020 as a sampel. The sample was determined by using purposive sampling. Analysis of data using multiple regression analysis with Eviews 8. The result showed that partially managerial ownership, institutional ownership and independent commissioner board had effect on the firm value. Simultaneously that managerial ownership, institutional ownership and independent commissioner board had effect on the firm value.
Analisis Faktor Yang Mempengaruhi Penyerapan Anggaran Badan Layanan Umum Daerah Pada Puskesmas Di Kabupaten Klaten Heni Sulistyowati; Yuwita Ariessa Pravasanti; Indra Lila Kusuma
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5961

Abstract

This study aims to determine the effect of budget planning, budget execution, public accountability & human resource competence on the absorption of the budget of the regional public service agency at the Puskesmas in Klaten Regency. The research method used is quantitative research. Sources of data used are primary data obtained from distributing questionnaires. The population in this study was the financial department of the Puskesmas and the Head of the Puskesmas in 29 Klaten District Health Centers with a total of 58 respondents. The sampling technique used a saturated sample. The data in this study were processed using multiple linear regression with the help of the SPSS version 24 program. Based on the results of the study, it can be concluded that budget planning and budget execution have a positive influence on the absorption of the budget of regional public service agencies at the Puskesmas in Klaten Regency, while Public Accountability and Competence of human resources does not affect the absorption of the budget of local public service agencies at the Puskesmas in Klaten Regency. Keywords: Budget Planning, Budget Execution, Public Accountability, Human Resource Competence, and Budget Absorption.
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan pada BPPKAD Kota Surakarta Ika Diah Purwati; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5803

Abstract

Abstract This study aims to determine the application of government accounting standards, internal control systems, and human resource competencies have a simultaneous and partial effect on the quality of financial reports. This research was conducted at BPPKAD Surakarta with a total sample of 49. This type of research is quantitative with primary data. Methods of data collection using a questionnaire. The data analysis method used is descriptive statistical test, validity test, reliability test, and classical assumption test (normality test, multicollinearity test, and heteroscedasticity test). Hypothesis testing using multiple linear regression test, F test, t test, and test the coefficient of determination. The results of this study are that the simultaneous application of government accounting standards, internal control systems, and human resource competencies affect the quality of financial reports. Partially the application of government accounting standards has a significant effect on the quality of financial reports, internal control systems and human resource competencies have no significant effect on the quality of reports. Keywords: Government Accounting Standards, Internal Control Systems, Human Resources Competence, Quality of Financial Reports
PENGARUH PENGETAHUAN AKUNTANSI, PENGALAMAN USAHA DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KECAMATAN TAWANGMANGU KARANGANYAR Linda Oktaviana; Indra Lila Kusuma; Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.10100

Abstract

This study aims to determine the factors that influence the use of accounting information on SMEs in the Tawangmangu District, Karanganyar Regency. The independent variabels in this study are accounting knowledge, business experience and business scale. While the dependent variable is the use of accounting information for SMEs in Tawangmangu District, Karanganyar Regency. The sample used in this study were 85 SMEs in the trade sector in Tawangmangu District, Karanganyar Regency. Data was collected by d istributing questionnaires to respondents. The analysis used is multiple regression analysis with SPSS version 28. The results of this study indicate that there are only two of the three variables that have a significant effect on the use of MSME accounting information in Tawangmangu District, Karanganyar Regency, namely accounting knowledge and business scale.
Co-Authors Afifah Inas Widyaningsih Agus Marimin Aldita Henry Linda Setyawati Andrean Wahyu Parawangsa Ardyan Firdausi Mustoffa Avesti Nila Nawangsari Budiyono Budiyono Destria Ayunda Rifana Desy Nur Pratiwi Dewi Muliasari Dian Ambarwati Ema Mustika Saputri Endah Karunia Hastuti Erna Setyawati Fitria, Tira Nur Heni Sulistyowati Iin Emy Prastiwi Ika Diah Purwati Intan Karunia Devi Ita Kurnia Dewi Johny Subarkah Leni Elviana Linda Oktaviana Lisa Ayu Ramadhani LMS Kristiyanti LMS Kristiyanti, LMS Maisa Setiyowati Maya Widyana Dewi Muhammad Cholis Muhammad Tho’in Ningsih, Suhesti Rukmini Rukmini Sony Mardiko Putro Sri Laksmi Pardanawati Suhesti Ningsih Sumadi Sumadi Suranto Suranto Tino Feri Efendi Wirmie Eka Putra Yuliusman - Yuwita Ariessa Pravasanti