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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Creative Research Management Journal Jurnal AkunStie (JAS) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Jurnal Economic Edu
Mirra Sriwahyuni
STIE MURA Lubuklinggau
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA PT POS INDONESIA (PERSERO) KOTA LUBUKLINGGAU Mirra Sriwahyuni; Liya Susanti
Jurnal AkunStie (JAS) Vol 2 No 1 (2016): Jurnal AkunStie (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v2i1.923

Abstract

Penelitian ini membahas tentang “Analisis Penerapan Good Corporate Governance (GCG) Pada PT Pos Indonesia (Persero) Kota Lubuklinggau”. Rumusan masalahnya, bagaimanakah penerapan prinsip GCG pada PT Pos Indonesia (Persero) Kota Lubuklinggau?.Tujuannya untuk mengetahui sejauh mana penerapan prinsipprinsip GCG pada PT Pos Indonesia (Persero) Kota Lubuklinggau.Data yang digunakan adalah data primer dan sekunder.Teknik pengumpulannya yaitu wawancara dan dokumentasi.Metode yang digunakan deskriptif kualitatif. Penelitian dilihat dari 5 prinsip GCG yaitu: transparansi, akuntabilitas, responsibilitas, independensi, kesetaraan dan kewajaran. Hasilnya menunjukkan secara umum PT Pos Indonesia (Persero) Kota Lubuklinggau telah menerapkan dengan cukup baik.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, ASIMETRI INFORMASI, DAN MORALITAS MANAJEMEN TERHADAP PERILAKU TIDAK ETIS DAN KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada Perusahaan Perbankan Di Kota Bengkulu) Mirra Sri Wahyuni; Helmarini Helmarini
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.969 KB) | DOI: 10.36085/jam-ekis.v3i2.800

Abstract

ABSTRACTThe study aims to determine the effect of effectiveness of internal control, compensation compatibility, information asymmetry, and morality of management to unethical behavior and tendency of fraud accounting (study on banking companies in Bengkulu city). The data used in this research is primary data, obtained by distributing questionnaires to the respondents. Total sampel used for this study are 50 sampels. The data was analyzed by using SmartPLS 2.0 M3.The results prove that effectiveness of internal control, compensation compatibility, and morality of management have negative effect on unethical behavior. Effectiveness of internal control, compensation compatibility, and morality of management have negative effect on tendency of fraud accounting, but information asymmetry has no effect on unethical behavior and tendency of fraud accounting. Unethical behavior has positive effect on tendency of fraud accounting. Keywords: Effectiveness of Internal Control, Compensation Compatibility, Information Asymmetry, Morality of Management, Unethical Behavior, Tendency of Fraud Accounting 
Tax Planning Atas Pajak Penghasilan Badan Dheo Rimbano; Mirra Sri Wahyuni; Eri Triharyati
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.661 KB) | DOI: 10.33395/owner.v3i1.98

Abstract

Corporate income tax is a mandatory thing to pay. awareness of paying is still minimal, Islam is more familiar with the term ‘zakat’ than tax (Awareness in paying zakat is very high for Muslims), raising awareness begins with the planning process, so the obstacles in every plan to pay taxes need to be known. The possibility of taxpayers already knowing their obligations, but the meaning is like "double-edged knife", the existence of a trend positivein paying taxes is still to be studied, whether based on the tax amnesty and / or tax planning that starts to run, the negative side of tax amnesty is the fact that Our taxes are categorized as "stubborn" in their discipline of paying taxes. With the existence of tax planning (tax planning) , the taxpayer can save tax that actually exceeds its obligations, and on the other hand help taxpayers in making decisions relating to investment plans in the future. Given the limitations of researchers both in terms of theoretical and technical matters, so that the discussion is clearer, directed and this research does not deviate from the existing problems, the research focus is on the scope of Tax Planning with Law No. 36 of 2008 concerning Income Tax and Tax Regulations other companies in all Commander Companies (CV) in Lubuklinggau City and Bengkulu City.by using qualitative analysis, to analyze tax planning (tax planning) for corporate income tax. then consider the actions that should be taken in streamlining the 2015 owed Corporate Income Tax under Law No. 36 of 2008 article 9 paragraph (1) and Law No. 36 of 2006 article 9 paragraph (1) letter e, activities can be carried out as follows: (1) Provision of health benefits for employees; (2) Providing HR development and education for employees; (3) Provision of bonuses for employee performance; (4) Provision of vehicles for transportation; and (5) giving uniforms to employees. The results of the study show that (1) the Tax Planning of the PPH of the Agency in accordance with the Tax Regulations the majority of the CVs are not implemented and (2) In the financial management of CVs both in Lubuklinggau City and Bengkulu City have not been able to make efficient PPH payments
TAX PLANNING ATAS PAJAK PENGHASILAN BADAN PADA SEMUA PERSEKUTUAN KOMANDITER (CV) DI KOTA LUBUKLINGGAU DAN KOTA BENGKULU Dheo Rimbano; Mirra Sri Wahyuni
Creative Research Management Journal Vol 1 No 2 (2018): December
Publisher : Universitas Prof. Dr. Hazairin SH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.796 KB) | DOI: 10.32663/crmj.v1i2.632

Abstract

Corporate income tax that must be paid. Neither, awareness of paying is poor, Islam is more familiar with the term “Zakat” than tax (Awareness in paying zakat is ‘very high’ for Muslims). We know, raising awareness begins with the planning process, so the constraints in every plan to pay taxes need to be known. Possible taxpayers already know of its obligations, but the meaning is like a "double-edged knife", the positive trend in paying taxes is still to be studied, whether based on the tax amnesty and or if the tax planning starts, the negative side of tax amnesty is the fact that our taxpayers are "stubborn" In the discipline of paying taxes. With the existence of tax planning, the taxpayer can save tax that actually exceeds its obligations, and on the other hand help taxpayers in making decisions relating to investment plans in the future. The research focus is on the scope of Tax Planning with Law No. 36 of 2008 concerning Income Tax and Tax Regulations others in all the Command Companies in Lubuklinggau City and Bengkulu City. Using qualitative analysis, to analyze tax planning for corporate income tax. then consider the actions that should be taken in streamlining the 2015 owed Corporate Income Tax under Law No. 36 of 2008 article 9 paragraph (1) and Law No. 36 of 2006 article 9 paragraph (1) letter e, activities can be carried out as follows: (1) Provision of health benefits for employees; (2) Providing HR development and education for employees; (3) Provision of bonuses for employee performance; (4) Provision of vehicles for transportation; and (5) giving uniforms to employees. The results of the study show that (1) the Tax Planning of the PPH the Agency in accordance with the Tax Regulations the majority of the CVs are not implemented and (2) In the financial management of CVs both in Lubuklinggau City and Bengkulu City have not been able to make efficient PPH payments.
Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Mengenai Etika Atas Penggelapan Pajak (Tax Evasion) Mirra Sri Wahyuni; Diah Khairiyah; Nensi Yuniarti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2397

Abstract

The purpose of this study is to examine the effect of tax fairness, tax system, tax discrimination, technology and information of taxation on taxpayer perception about the ethics of tax evasion. The data used in this study wereprimary data. The primarydata were obtained from questionnaires distributed to individual taxpayers in Bengkulu City. The number of questionnaires that distributed were 110, but only 108 questionnaires that could be proceed.The data were analyzed by using multiple linear regression analysis with SPSS program.
OPTIMALISASI SUMBER DAYA LAUT DI KELURAHAN KEBUN ROOS MENJADI INOVASI ABON IKAN TUNA Hesty Nandya Anggraini; Weti Weti; Fiana Podesta; Rahmat Jumri; Mirra Sri Wahyuni
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 2 No. 2 (2022): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan pelaksanaan ini adalah untuk memberikan pengalaman kepada mahasiswa serta Membantu masyarakat. Dari hasil analisis lokasi bahwa Kelurahan Kebun Roos merupakan termasuk dalam wilayah pesisir yang mana kaya kan sumber daya laut. Namun pemanfaatan sumber daya laut masih terbilang sangat sederhana, padahal jika dioptimalkan maka bisa menjadi peluang untuk memajukan keadaan ekonomi masyarakat pesisir. Maka dari itu kami mengenalkan produk Abon Ikan Tuna. Yang mana nilai gizi dan manfaat yang terkandung di dlam ikan tuna sangatlah banyak dan lengkap. Namun pengolahan ikan tuna hanya masih sekedar dibaut lauk yaitu seperti balado, gulai, pindang dsb. Yang mana tidak bertahan lama dan mudah sekali basi, hanya tahan sekitar 3 harian untuk makanan tanpa santan. Oleh karena itu camilan abon merupakan inovasi baru, karena selain tahan lama abon ini juga kaya akan nilai gizi karena terbuat dari bahan-bahan alami pilihan. Metode pelaksanaan kegiatan ini  merupakan sosialisasi dan edukasi tentang apa itu produk Abon Ikan Tuna, manfaat serta nilai gizi yang terkandung produk ini. Hasilnya dari kegiatan diatas maka masyarakat lebih sadar akan pemanfaatan sumber daya laut. Selain itu juga membuka peluang bisnis dan olahan tentang makanan laut, merka juga bisa menerapkan dan mencoba mempraktekkan pembuatan Abon Ikan Tuna. Sehingga hasil dari sumber daya laut bia dioptimalisasikan dan bermanfaat bagi masyarakat pesisir khususnya Kelurahan Kebun Roos. Kata Kunci: Optimalisasi, Sumber Daya Laut, Abon
Pengaruh Informasi Akuntansi Manajemen Dan Sistem Penghargaan Terhadap Kinerja Rumah Sakit (Studi Empiris Pada Rumah Sakit Umum Daerah Arga Makmur) Diah Khairiyah; Mirra Sri Wahyuni; Herwan MDK; Audry Nurmeliana Putri
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3452

Abstract

This study aims to determine the effect of: (1) management accounting information on hospital performance (2) reward system on hospital performance (3) management accounting information and reward system simultaneously on hospital performance. The type of research used in this research is quantitative. The population of this study were all employees of the Arga Makmur Regional General Hospital. The sampling technique used in this study was the purposive sampling technique with a total sample of 40 people. Data collection techniques using a questionnaire. The data analysis technique used to answer the hypothesis is multiple regression. Based on the results of the research conducted, it shows that there is an effect of management accounting information and system rewards on Hospital Performance. From the results of the coefficient of determination, it can be seen that the Adjusted R square is 0.442. This shows that management accounting information and reward systems affect hospital performance by 44.2% while the remaining 55.8% can be explained by other factors not examined in this study.
Pengaruh Penerapan Sistem E-Filling Dan Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan E-Spt WPOP Pada Masa Pandemi Covid-19 Di Wilayah Kerja KPP Pratama Bengkulu Dua Budi Astuti; Popi Putri Prananda; Nensi Yuniarti Zs; Yudi Partama Putra; Mirra Sri Wahyuni
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3048

Abstract

This study aims to analyze the effect of implementing the e-filling system and the role of tax volunteers in improving individual taxpayer electronic annual notification reporting compliance during the Covid-19 pandemic in the KPP Pratama Bengkulu Dua working area. The research type used is a quantitative type with an associative quantitative approach. The population in this study is individual taxpayer in the work area of ​​KPP Pratama Bengkulu Dua, the number of respondents in this study is 50 people. Methods of data collection using a questionnaire. Based on the results of multiple linear regression, the regression equation form Y = 8.777 + 0.150 + 0.476. The results of the research and partial hypothesis testing show that the application of the E-Filling System has no significant effect on electronic annual notification individual taxpayer reporting compliance, the significance value is 0.321 > 0.05 and the t value is 1.002 < t table 2011, the role of Tax Volunteers has a significant effect on E reporting compliance. electronic annual notification individual taxpayer, the significance value is 0.000 < 0.05 and the f arithmetic value is 24,236 > f table 3.20, Simultaneously the E-Filling system and the role of tax volunteers have a significant effect on compliance with WPOP E-SPT reporting, the significance value is 0.000 < 0.05 and the f count 24,236 > f table 3.20
ANALISIS ACCOUNTING APPLICATION PADA USAHA MIKRO KECIL DAN MENENGAH DI KOTA BENGKULU (Studi Kasus Pada Usaha Peestore) Susilawati Susilawati; Ummul Khair; Ahmad Sumarlan; Mirra Sri Wahyuni
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 4 No. 1 (2023): Edisi Juni 2023
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v4i1.5321

Abstract

Usaha Mikro Kecil dan Menengah merupakan pilar utama perekonomian Indonesia. Usaha yang diteliti tergolongkan usaha mikro dilihat dari kriteria PP No. 7 Tahun 2021. Di era revolusi industri 5.0, era digitalisasi terutama pada moderen ini dimana mayoritas pencatatan, pelaporan dan proses lainnya dilakukan secara system online, maka kebutuhan akan pengetahuan akuntansi berbasis aplikasi menjadi sangat penting. Jenis penelitian yang digunakan adalah kualitatif dan subjek dalam penelitian ini adalah pemilik dan dua orang karyawan UMKM usaha peestore. Penelitian ini juga menggunakan teknik validasi data yaitu ada tiga, triangulasi sumber, triangulasi teknik, triangulasi waktu. UMKM peestore sudah menggunakan aplikasi yaitu Oasse Kasir dan Scan Barcode, usaha ini menggunakan aplikasi satu tahun yang lalu pada tahun 2022. Meskipun baru satu priode pemakaian aplikasi, namun sudah mewadai dan memiliki banyak fitur yang bisa di terapkan dan digunakan oleh usaha, untuk mendapatkan informasi yang efektif dan efisien dan laporan keuangan pun terbantu adanya fitur-fitur yang digunakan aplikasi sehingga dapat secara otomatis melihat jumlah kas masuk, piutang dan hasil penjualan secara efektif dan efisien. Namun usaha peestore belum menerapkan laporan laba/rugi, laporan perubahan modal, neraca dll, karena belum adanya laporan keuangan yang lengkap berarti bisa dikatakan laporan keuangan usaha peestore belum sesuai dengan standar akuntansi. Kata Kunci: Laporan keuangan, Accounting Application, UMKM
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYAPADA RSUD ARGA MAKMUR Hifpi piboari; Mirra Sri Wahyuni
Jurnal Economic Edu Vol. 4 No. 1 (2023): Juli
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jee.v4i1.5359

Abstract

Penelitian ini bertujuan untuk Penelitian mengetahui penerapan akuntansi pertanggungjawaban sebagai alat penilaian kinerja rumah sakit yang diukur melalui struktur organisasi. penyusunan anggaran biaya rumah sakit dan pengkodean rekening serta pelaporan biaya operasional rumah sakit dan menganalisis perbandingan antara realisasi biaya dengan anggaran biaya yang terdapat pada laporan pertanggungjawaban untuk menilai kinerja pada rumah sakit. Penelitian ini menggunakan penelitian deskriptif kualitatif, dengan menggunakan wawancara. Hasil Pada rumah sakit arga makmur akuntansi pertangungjawaban telah diterapkan, dapat dilihat melalui struktur organisasi yang secara jelas dan tegas memisahkan wewenang dan tanggungjawab masing-masing pusat pertanngungjawaban. Hasil Pada rumah sakit arga makmur akuntansi pertangung jawaban telah diterapkan, dapat dilihat melalui struktur organisasi yang secara jelas dan tegas memisahkan wewenang dan tanggung jawaban masing-masing pusat pertanngung jawaban. Kata Kunci: Akuntansi pertanggungjawaban, Penilaian kinerja
Co-Authors Audry Nurmeliana Putri Budi Astuti Dheo Rimbano Diah Khairiyah Eri Triharyati Helmarini Helmarini Herwan MDK Hesty Nandya Anggraini Hifpi piboari Liya Susanti Nensi Yuniarti Nensi Yuniarti. Zs Podesta, Fiana Popi Putri Prananda Rahmat Jumri Sonny Rahmad Kurniawan Sumarlan, Ahmad Susilawati Susilawati Tiara Feronika Ummul Khair Weti Weti Yudi Partama Putra Yusmaniarti