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All Journal Wahana Riset Akuntansi Jurnal Eksplorasi Akuntansi (JEA)
Herlina Helmy
Jurusan Akuntansi Fakultas Ekonomi UNP
Economics, Econometrics & Finance

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Analisis Pemahaman Guru-Guru SMK Jurusan Akuntansi tentang Materi Rekonsiliasi Fiskal dan Pengisian e-SPT Tahunan Sesuai Materi UKK: Studi Deskriptif Guru-Guru MGMP Akuntansi di Kabupaten Agam dan Kota Bukittinggi Herlina Helmy; Charoline Cheisviyanny; Sany Dwita; Vanica Serly; Nayang Helmayunita
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.679 KB) | DOI: 10.24036/wra.v6i2.102517

Abstract

The Academic Year 2016/2017 was the first year of fiscal reconciliation and filling an Annual Tax Returns as the material of Competency and Skills Exam of Vocational School students. Students are required to understand and can calculate the amount of tax payable and filling in annual tax returns, then they can work on the questions properly and correctly. This student's ability is inseparable from the teacher's ability to understand the material. Therefore, the teachers is required to have deep knowledge and understanding about the material. The purpose of this activity is to conduct training to improve the understanding and knowledge of the Vocational School Teachers of Accounting Departments on Fiscal Reconciliation Materials and the Filling of Annual E-Tax Return in accordance with Competency and Skills Exam Materials in Agam District and Bukittinggi City, West Sumatra. The training was carried out for 4 days in 2 weeks. Based on the results of the assessment from the pretest and posttest was conducted to the participants, shows that there was an increase in the understanding of vocational school teachers in the accounting department for annual fiscal reconciliation and E-Tax Return materials for individual taxpayers and corporate taxpayers. The results of the survey conducted with a questionnaire to find out the perceptions of participants regarding the usefulness of the community service activities, it shows that the training participants were very enthusiastic and get benefit from this activity.Keywords: teachers, SMK, understanding, fiscal reconciliation
Analisis Pemahaman Aparatur Nagari Tentang Pajak Penghasilan (PPH) Dan Pajak Pertambahan Nilai (PPN): Studi Deskriptif pada Kabupaten Pasaman Barat Mayar Afriyenti; Charoline Cheisviyanny; Herlina Helmy
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.241 KB) | DOI: 10.24036/wra.v5i2.8724

Abstract

Law No. 6 Year 2014 about Desa (District) states that districts are given a great opportunity to manage their own governances as well as the implementation of development to improve the welfare and quality of life of district communities. Therefore, the district government should be able to apply the principle of accountability in its governance, where all the end of district governance activities must be accountable to the district community in accordance with the provisions. District Finance Management is regulated in the Peraturan Menteri Dalam Negeri (Minister of Home Affairs Regulation) No. 113 Year 2014. One of the obligations of the District is to collect and deposit collected tax to the state. Since it is still relatively a new regulation, then the treasurers’ understanding of the tax obligations is still uneven, such as Income Tax and Value Added Tax (VAT), so the treasurers need to be trained. The training activity was held for two days at the Office of the Badan Pengelolaan Keuangan Daerah (Regional Financial Management Agency) of Pasaman Barat Regency. The participants are the treasurer and staff of 19 nagari with 25 participants. At the end of training, participants were given a quizionnaire with 25 questions about tax. The result showed that there were 20 participants whose level of understanding has reached more than 50%, or it can be concluded also that 80% of participants have gained increased understanding and knowledge about Income tax and Value Added Tax (VAT).Keywords: : treasurer, income tax, value added tax
Pengaruh Skeptisme dan Gender Terhadap Keputusan Auditor Dalam Situasi Konflik Audit Putri Nandiati; Herlina Helmy
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.005 KB) | DOI: 10.24036/wra.v6i2.102511

Abstract

This research aims to examine the influence of skepticism and gender on auditor decisions in audit conflict situations. The type of this research is causative research with experimental method and the data is collected through questionnaires. Population of this study were accounting students at Padang State University and Andalas University who had followed audit and financial accounting courses and purposive sampling was used as a sample technique. The total sample is 124 respondents. The results show that : skepticism has a significant positive effect on auditor decisions in audit conflict situations and gender failed to proof men are tend is solve audit conflict than women.Keywords: skepticism, gender, auditor decisions, audit conflicts
Co-Authors Charoline Cheisviyanny Eka Rolania Batubara Erly Mulyani Isfan Fajar Satrya Mayar Afriyenti Mia Angelina Setiawan Miranty Eka Oktavia Muhammad Sandio Nayang Helmayunita Putri Nandiati Putri Oktalia Rafiko Ramadhan Rahmi Putri Mulia Refaoni Aida Aida Salma Taqwa Sany Dwita Utari Wahyuli Purwasih Vanica Serly Yuhardiansyah Yuhardiansyah