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All Journal Jurnal Bisnis, Manajemen, dan Ekonomi Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis International Journal of Community Service & Engagement
Maulan Irwadi
Universitas Indo Global Mandiri
Humanities Economics, Econometrics & Finance Social Sciences

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The Effect of Accounting Information System and Internal Control System on the Quality of Financial Reports at PT Semen Baturaja (Persero) Tbk. Ciko Arfismanda; Maulan Irwadi; R.M. Rum Hendarmin
International Journal of Community Service & Engagement Vol. 2 No. 3 (2021)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v2i3.343

Abstract

This study aims to analyze partially and simultaneously the effect of accounting information systems and internal control systems on the quality of financial reports at PT. Semen Baturaja (Persero) Tbk. The data used came from observation and questionnaires to 60 respondents. This research method uses a quantitative approach using multiple linear regression. The results of the study partially show that both accounting information and internal control system variables have a significant positive effect on the quality of financial statements. The results of the study using the coefficient of determination (R2) obtained a value of 0.464. This shows that the large contribution of the accounting information system and internal control system variables can explain the quality of financial statements by 46.4%, the remaining 53.6% can be explained by other variables not included in this study.
Analisis Penerapan Akuntansi Pajak Tangguhan Pada Laporan Keuangan PT. Maju Mobilindo Deaz Fetrin Hertiningrum; Maulan Irwadi; Muhammad Hamdan Sayadi
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 2 No. 1 (2021): Jurnal Bisnis, Manajemen, dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v2i1.421

Abstract

This study aims to investigate the application of deferred tax accounting in the financial statements of PT. Maju Mobilindo in 2017-2018. The data used comes from the financial statements of PT. Maju Mobilindo in 2017 and 2018. This research method is descriptive qualitative. The results showed that the company did not recognize the previous year's tax and current tax, so the company did not apply PSAK No.46 but instead applied SAK ETAP. Based on the calculation in the income statement, the company experienced a fiscal loss in 2017 of Rp. 7,101,511,733, -and 2018 amounting to Rp. 12,021,312,865, - which is based on Article 6 paragraph (2) of Law Number 36 the Year 2008 concerning Income Tax, so that companies are not subject to income tax, and this has resulted in the company not applying deferred tax. Therefore, it is better if the company makes an increase in sales so that the company gets a profit and can contribute to increasing state revenue by payingtaxes.
Pengaruh Rasio Keuangan dan Kondisi Financial Distress Terhadap Struktur Modal Pada Perusahaan Manufaktur Goldenblossom Sumatera (Gbs) Dani Masardi; Maulan Irwadi; Lukita Tripermata
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi & Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v2i3.418

Abstract

This study aims to examine the effect of financial ratios and financial distress on the capital structure of the manufacturing company Golden Blossom Sumatra (GBS). This research uses secondary data. In the data collection stage, researchers used documentation techniques. The collected data were then analyzed using multiple linear regression methods. The results of this study indicate that the activity ratio and profitability ratio have a positive effect on the capital structure, while the liquidity ratio, solvency and financial distress have no positive effect on the capital structure.    
The Influence of Regional Original Income, General Allocation Funds and Regional Government Financial Performance on Capital Expenditures (Case Study in Districts and Cities in the South Sumatra Region) Ika Setia Ningsih; Maulan Irwadi; Lukita Tri Permata
International Journal of Community Service & Engagement Vol. 4 No. 4 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i4.1541

Abstract

This study aims to determine the effect of Local Own Revenue, General Allocation Funds and Regional Government Financial Performance on Capital Expenditures in districts and cities in the South Sumatra region. The object of this research is the district and city governments in the South Sumatra region, totaling 17 local governments and the research years from 2015 to 2019. The data used are secondary data and the research sample is a saturated sample because all research objects are sampled . The analysis technique uses multiple regression and the data is processed using SPSS software. The results showed that based on the simultaneous test, the variables of Regional Original Income, General Allocation Funds and Regional Government Financial Performance had a significant effect on capital expenditure. Based on the partial test, the variables of Regional Own-Owned Income and Regional Government Financial Performance as measured by the Level of Regional Wealth have a significant effect on Capital Expenditures while the General Allocation Fund variable has no significant effect on Capital Expenditures.
Co-Authors Ciko Arfismanda Dani Masardi Deaz Fetrin Hertiningrum Ika Setia Ningsih Lukita Tri Permata Muhammad Hamdan Sayadi R.M. Rum Hendarmin Tripermata, Lukita