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All Journal Wahana Riset Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Supply Chain Management PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Pajak dan Keuangan Negara (PKN) Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Menara Pengabdian Jurnal Nuansa Karya Akuntansi International Journal of Pertapsi Jurnal Akuntansi dan Governance Andalas
Charoline Cheisviyanny
Universitas Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Pendamping Pengelolaan Indrustri Kecil dan Menengah Kabupaten Pesisir Selatan untuk Mewujudkan IKM Pessel yang Tangguh dan Berdaya Saing Helmayunita, Nayang; Serly, Vanica; Zulvia, Yolandafitri; Cheisviyanny, Charoline; Tasman, Abel
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 23, No 2 (2023): Suluah Bendang: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.03270

Abstract

Pemerintah daerah Kabupaten Pesisir Selatan (Pessel) mulai berbenah diri meningkatkan industri kecil  yang akan menopang sektor pariwisata Daerah. Namun dalam perkembangannya, Industri Kecil Dan Menengah (IKM) ini mengalami hambatan. Permasalahan paling utama yang dihadapi oleh pelaku industri kecil dan menengah ini antara lain, masih sulit bagi pelaku IKM untuk dapat mengembangkan usaha mereka, kurangnya kesadaran pelaku IKM terkait pentingnya pengelolaan keuangan secara benar.Salah satu bidang IKM di Pesisir Selatan yang masih perlu perhatian khusus adalah dalam bidang kuliner. Pengelolaan produk kuliner perlu ditingkatkan untuk menciptakan daya saing. Pesisir Selatan adalah salah satu daerah penghasil ikan Teri dan lokan. Namun, pengolaaan kedua produk ini masih dilakukan secara tradisional dengan ketahanan produk hanya untuk beberapa hari saja, sehingga daya jual untuk produk yang dihasilkan pun masih cukup rendah. Hal ini menyebabkan pangsa pasar untuk produk makanan ini pun masih sangat terbatas.IKM kabupaten Pesisir Selatan juga menghadapi permasalahan pada penetapan harga produk. Harga jual yang ditetapkan oleh hanya berdasarkan harga pasar saja. Pelaku usaha tidak mempertimbangkan dengan baik mengenai biaya produksi yang dikeluarkan. Masalah yang dihadapi oleh pelaku usaha adalah mereka tidak tahu bagaimana perhitungan harga pokok produksi yang benar, sehingga dalam menentukan harga jual hanya berdasarkan pada harga pasar tanpa mengetahui harga pokok produksi. Tentunya kondisi tersebut bisa berakibat fatal karena dapat menyebabkan kerugian bagi pelaku usaha. Lebih lanjut, harga pokok produksi adalah unsur dalam menyusun laporan keuangan usaha mitra. Syarat laporan keuangan kadang menjadi penghalang bagi pelaku IKM dalam memperoleh modal kepada pihak ketiga, seperti Bank.Kegiatan pengabdian kepada masyarakat yang dilakukan untuk membantu menyelesaikan masalah di IKM adalah dengan memberikan pendampingan mitra. Pendampingan yang dilakukan adalah  dengan mendampingi pengelolaan produk bagi IKM yang bergerak dalam bidang kuliner ikan teri dan lokan. Pelaku industri kecil dan menengah akan dibekali dengan pengetahun mengenai cara menentukan harga pokok produksi barang yang dihasilkan. Ini bertujan agar mitra dapat menentukan harga harga jual yang diberikan dapat ditentukan dengan benar. Lebih lanjut, pendampingan mengarah pada melatih pelaku industri dalam menyusun laporan keuangan. Dengan adanya penyusunan laporan keuangan yang benar sesuai aturan akan memudahkan pelaku IKM dalam melaporkan pajak, dalam pengajuan bantuan kredit kepada bank, serta manfaat lainnya.
Pengaruh Religiusitas dan Tingkat Pendidikan terhadap Persepsi Mahasiswa Akuntansi terkait Penggelapan Pajak Hidayah, Yani Balqis; Cheisviyanny, Charoline
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.2766

Abstract

This study aims to analyze the effect of religiosity and educational level on accounting students' perceptions of tax evasion. the sample was determined by the slovin formula. the type of data is primary data using multiple regression analysis. the findings provide evidence that religiosity and educational level have an effect on students' perceptions of tax evasion. the study provides important insights into designing more effective tax education programs that take into account religious values in higher education. This study provides important insights for designing more effective tax education programs that take into account religious values in higher education.
Bimtek Pengawasan Pengelolaan Keuangan di Nagari Salimpek Kabupaten Solok Provinsi Sumatera Barat: The Technical Guidance on Financial Management Oversight in Nagari Salimpek, Solok Regency, West Sumatra Province Sari, Vita Fitria; Fitra, Halkadri; Sebrina, Nurzi; Taqwa, Salma; Cheisviyanny, Charoline; Helmy, Herlina; Syofyan, Efrizal
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i11.10598

Abstract

The Technical Guidance (Bimtek) on Financial Management Oversight, held in Nagari Salimpek, Solok Regency, West Sumatra Province, aimed to strengthen the capacity of nagari officials in establishing transparent, accountable, and legally compliant financial governance. The activity involved the Nagari apparatus, the Nagari Consultative Body (BPN), and community representatives, with a focus on enhancing knowledge and skills in monitoring, reporting, and controlling the use of Nagari funds. The implementation of Bimtek employed methods such as material delivery, interactive discussions, case studies, and simulations to prepare oversight documents using digital applications. The results indicated an improvement in participants' understanding of village financial management procedures in accordance with Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018, as well as the applicable regulations in Solok Regency and the principles of public accountability. Participants were also able to identify potential risks of fund misuse and develop preventive strategies and effective monitoring mechanisms. Based on the post-activity evaluation, the achievement rates were 87% for knowledge, 85% for skills, and 95% for commitment awareness. This program is expected to serve as a model for continuous capacity-building in other nagaris in Solok Regency, enabling them to achieve professional and integrity-based village financial governance.
Studi Kasus PT X: Telaah atas Beberapa Permasalahan Terkait Hak dan Kewajiban Wajib Pajak Cheisviyanny, Charoline; Helmy, Herlina; Dwita, Sany
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 2 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.16

Abstract

This article aims to review some problems faced by PT X related to three things: the arrangement of PKP, plea of reducing income tax 25, and the status of a tax consultant. The study was carried out from the point of view of academics after conducting a semi-structure interview with the director of PT X and the corporate tax consultant. We also analyzed documents related to these problems. The results of the study show that the company considers the arrangement of PKP is complicated, a reason for rejecting the plea of reducing income tax 25 is unreasonable, and the lack of appreciation for unofficial tax consultants. So, it is recommended for the DGT to reevaluate tax rules implementation related to these matters
Analisis Pemahaman dan Kepatuhan Pajak Bendahara Pemerintah: (Studi di Kota Padang dan Kota Solok) Cheisviyanny, Charoline
Jurnal Akuntansi dan Governance Andalas Vol. 1 No. 2 (2018): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.40

Abstract

This research aims to analyze tax knowledge and tax compliance of government treasurers and to analyze their relationships. The objects of the research were regional work units (OPDs) in Padang and Solok. The respondents were OPD’s treasurers with 37 people in Padang and 31 people in Solok. Data was collected by surveys and interviews. The result showed that (1) the tax knowledge of treasurers’ is in “enough” level; (2) all tax obligations have been implemented by treasurers, except tax reporting, (3) there is no relationship between tax knowledge and tax compliance. It suggested to enhance tax socialization and to add the objects of the research for further researches. Keywords: tax knowledge, tax compliance, treasurer
Pengaruh Pengungkapan Corporate Social Responsibility (CSR) terhadap Penghindaran Pajak dengan Keberadaan Direksi Wanita Sebagai Variabel Moderasi Naufal Fachri Athalla; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3441

Abstract

This study aims to demonstrate the effect of Corporate Social Responsibility (CSR) on tax avoidance with the presence of female directors as a moderating variable. Using data from mining companies listed on the Indonesia Stock Exchange for the 2021–2023 period, this study was analyzed using moderated regression. The results show that closing CSR has an effect on tax avoidance, and the presence of female directors can strengthen this relationship in suppressing tax avoidance practices. CSR and the presence of female directors play an important role in improving corporate tax compliance. Further research is recommended to add other variables such as good corporate governance or company size, as well as expanding the sector and research period.
Siapkah Generasi Z Menjadi Akuntan Publik di Era Digital? Charoline Cheisviyanny; Sany Dwita; Herlina Helmy; Vita Fitria Sari
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

Indonesia, similar to some other countries, are now facing public accountant shortage. The aim of this research is to provide understandings on accounting students’ and graduates’ (1) perceived obstacles in entering public accountant profession and (2) readiness in facing challenges of the digital era. The survey design was used to collect accounting students’ and graduates’ responses in Indonesia with regards to the research’s aims. Since the accounting students are Gen Z and the accounting graduates are Gen Y or Gen X, this study used The Theory of Generation. The study revealed that (1) CPA exam is the biggest obstacles for accounting students and graduates to enter public accountant profession and (2) the readiness of accounting graduates is significantly different (greater) than that of accounting students. The results of the study have implication to many related parties in regards to learning methods, dynamic work environments, examination/training methods, and parenting styles.
Perspektif Trust terhadap Survei Kepuasan Layanan Direktorat Jenderal Pajak (DJP) Muthia Rachmawati; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4656

Abstract

This study aims to analyze the perceptions of individual taxpayers in Padang City toward the DJP Service Satisfaction Survey using the Trust in Government (TIG) framework. The research employs a qualitative method with a phenomenological approach. Data were collected through semi-structured interviews with 15 individual taxpayers consisting of employee taxpayers, freelance taxpayers, and business taxpayers. The results reveal that low trust is the predominant finding across all informants, with low trust code appearing in all 15 informants with 76 references far exceeding high trust which was only found in 5 informants with 12 references. Low trust is shaped by three interrelated factors: negative direct experiences with Account Representatives (AR), concerns over personal data security in digital surveys, and negative perceptions of DJP institutional integrity. Patterns of trust vary significantly across taxpayer categories: employee taxpayers tend to be neutral, freelance taxpayers experience anxiety over regulatory uncertainty, while business taxpayers demonstrate the lowest trust due to frequent confrontational interactions with AR. These findings indicate that the high satisfaction scores published by DJP may not reflect the actual perceptions of all taxpayers. For future researchers, it is recommended to expand the scope of the study to other regions and to employ mixed methods approaches to measure the relative contribution of each trust factor.
Co-Authors Abel Tasman Aprinaldo, Rakel Aries Tanno Atika Tri Ningsih Awandra Firson Sedenel Ayunni, Zahara Delfi Beni Rahman Betavia, Ade Elsa Desi Afrizalita Destri Andriani Deviani Deviani DEWI SARTIKA Dian Fitria Handayani Dian Khairannisa Dian Yustika Dinata, Ikkral Dovi Septiari Dzikri Fahruroji Edo Anggara Efrizal Syofyan Erly Mulyani Fefri Indra Arza Fitra, Halkadri Friscilia Meila Anggina Galant Victory Gigih Apriatma Halmawati Halmawati Helmy, Herlina Herlina Helmy Hidayah, Yani Balqis Hidayat, Andika Rahman Ihsan Syakirli Ihsanti, Mutiara Ilahi, Vivi Anugrah Juriati Juriati Kharisma, Leni Laura Callista Wijaya Lili Anita Linda Nurwulan Apriliani Liza Wahyuni Mahendra, Zelldy Alex Marta, Joan Marwa Mutiara Sati Mayar Afriyenti Mia Angelina Setiawan Monica Fitrianedi Jamel Muthia Rachmawati Nanda Rafsanjani Naufal Fachri Athalla Nayang Helmayunita Nelonda, Selli Novita, Fitria Indah Novya Zulva Riani Nurul Addini Nurzi Sebrina Panji Mustipa Arbi Pebriyani, Dewi Rahmat Fauzi Ravi Pratama Ridhaningsih, Fitria Rifqi Aulia Lubis Rudi Hidayat Salma Taqwa Salsabilla, Putri Sany Dwita Sariyanah, Sariyanah Serly, Vanica Sherly Rivani Sri Rahayu Rahmadhani Suhanda Suhanda Valencia Pangesti Vanica Serly Vita Fitria Sari Yolandafitri Zulvia