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Silmi Silmi
Universitas Andalas
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EFEK MODERASI GENDER PADA PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT Silmi, Silmi; Yurniwati, Yurniwati; Oktavia, Fitriyeni; Ramdany, Kevry; Komalasari, Sanda Patrisia; Fajri, Aulia; Aulia, Siti
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2022

Abstract

This research aims to reveal the moderating effect of gender on the influence of independence on audit quality. This type of research is descriptive and associative research. The sample in this research is State Civil Apparatus (SCA) as internal auditors who work at the Bukittinggi City Inspectorate Office. The sample was selected using a random sampling method of 30 respondents. The data source for this research is primary data from a questionnaire that was announced to respondents with closed questions and secondary data from documentation. The data analysis technique used in this research is quantitative analysis using the Structural Equation Model (SEM) or variant-based Structural Equation Model which can simultaneously test the measurement model as well as test the structural model. The research results reveal that independence has a positive effect on audit quality and female gender is more likely to moderate the influence of independence on audit quality than male gender.
PROFESIONALISME PADA KUALITAS AUDIT DENGAN GENDER SEBAGAI MODERASI Silmi, Silmi
Ensiklopedia of Journal Vol 6, No 2 (2024): Vol. 6 No. 2 Edisi 1 Januari 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i2.2093

Abstract

This research aims to uncover the moderating effect of gender on the influence of professionalism on audit quality. With descriptive and associative research, the sample consists of State Civil Apparatus (ASN) who work as internal auditors at the Bukittinggi City Inspectorate Office. In this research, the random sampling method was used to select 30 respondents as samples. Data was collected through a questionnaire with closed questions and secondary data from documentation. The data analysis technique applied is quantitative analysis using the Structural Equation Model (SEM), which allows testing measurement and structural models simultaneously. The research results show that professionalism has a positive influence on audit quality. Furthermore, it was revealed that male gender has a greater moderating effect on the relationship between professionalism and audit quality when compared to female gender.Keywords: Professionalism, Audit Quality, Gender, Bukittinggi City Inspectorate
Pendataan Koperasi dan UKM Pada ABDSI Kota Medan Sumatera Utara Meryatul Husna; Sharfina Faza; Kadri Yusuf; Silmi, Silmi; Ajulio Padly Sembiring
Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 2 No. 1 (2024): Edisi Juni
Publisher : Jurusan Teknik Sipil, Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/komposit.v2i1.1483

Abstract

Kemajuan sebuah organisasi/perusahaan sangat ditentukan oleh data yang diperoleh dari berbagai sumber untuk mengambil suatu keputusan yang lebih baik asalkan data tersebut dari sumber yang tepat dan terpercaya. Asosiasi Business Development Services Indonesia (ABDSI) Kota Medan merupakan organisasi yang memberikan pembinaan pada Usaha Kecil dan Menengah (UKM) dan Koperasi. Pengolahan data masih dilakukan secara manual sehingga pengurus kesulitan jika membutuhkan informasi terkait jumlah anggota dan informasi masing-mansing anggota yang ada dalam binaannya. Padahal data tersebut sangat penting dalam membantu Usaha Kecil Menengah untuk memperoleh dana dari pemerintah/perusahaan, pendampingan pelatihan dan lain sebagainya. Untuk itu perlu sebuah data yang terintegrasi secara digital agar memudahkan pengurus dalam memberikan pendampingan pada Usaha Kecil Menengah dan Koperasi yang telah bergabung. Dengan memanfaatkan sistem informasi berbasis web maka permasalahan tersebut dapat diatasi. Dimana yang terlah menjadi anggota ABDSI dapat menginput data secara mandiri dimana saja dan kapan saja, serta pengurus dapat mengklasifikasikan data sesuai dengan kebutuhan atau permasalahan masing-masingnya..
Digitalisasi UKMK Rumah Indonesia Kecamatan Medan Baru Kota Medan Sumatera Utara Ajulio Padly Sembiring; Meryatul Husna; Sharfina Faza; Silmi, Silmi; Rina Anugrahwaty
Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 2 No. 1 (2024): Edisi Juni
Publisher : Jurusan Teknik Sipil, Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/komposit.v2i1.1495

Abstract

UKM Rumah Indonesia adalah sebuah Usaha Kecil dan Menengah yang bergerang dalam bidang kerajinan, seperti pakaian adat, simbol-simbol adat di sumatera utara. UKM Rumah Indonesia sudah memesarkan produknya cukup luas namun pasar yang menjadi konsumen dari UKM ini masih sangat terbatas karena kurangnya informasi dan kurang menariknya kemasan yang di gunakan UKM Rumah Indonesia, dari ini akan di bangun sebuah metode pemasaran yang baik dan efektif untuk meningkatkan penjualan dan meningkatkan kualitas kemasan untuk setiap produk yang di hasilkan UKM Rumah Indonesia.
PENINGKATAN DAYA SAING PRODUK LOKAL MELALUI STRATEGI PEMASARAN DAN PENGELOLAAN PELAPORAN KEUANGAN BERBASIS DIGITAL Silmi, Silmi; Luthan, Elvira; Rahmadoni, Jefril; Oktavia, Fitriyeni; Hidayat, Danny
Ensiklopedia of Journal Vol 7, No 1 (2024): Vol. 7 No. 1 Edisi 2 Oktober 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i1.2696

Abstract

The purpose of activity is 1). To Organize MBKM.  It Meant give the right students to learning outside the campus. So that students can feel the real conditions in the field which is expected to increase student competitiveness 2),Increase IKU UNAND 2. 3). To answer partner problems related to marketing and management aspects in recording financial reports. The training was carried out in the BumNag hall at pakandangan Emas Pariaman. The training event was attended by employees from Bumnag Padangangan as well as regional officials. Training on implementation methods with a material presentation system followed by questions and answers and bringing in products needed by Bumnag Pakandangan, including galo-galo colonies. As a result of this training, BUMNAG employees learned about the importance of marketing strategies and the existence of applications that can be used easily and safely. The hope is that Bumnag Pakandangan can manage its business lines better and more standardized.Keywords: Marketing Strategy, Local Products, Competitiveness, Digital-Based Financial Reporting
PELATIHAN DAN PENDAMPINGAN UMKM TERHADAP PAJAK PERTAMBAHAN NILAI (PPN) PADA CV. X KOTA PADANG Riyanti, Friska Felicia; Silmi, Silmi
Ensiklopedia of Journal Vol 7, No 1 (2024): Vol. 7 No. 1 Edisi 2 Oktober 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i1.2712

Abstract

This study examines tax mentoring practices in SMEs, focusing on CV. Multi Sarana, an automotive workshop located in Padang, West Sumatra. The research employs a fieldwork approach to investigate tax reporting, including direct mentoring by students, tax document verification, and the identification and reporting of Value Added Tax (VAT). Despite being non-PKP, CV. Multi Sarana shows that they have not fully grasped the process of reporting VAT Periodic Tax Returns (SPT Masa PPN), indicating a need for training and mentoring to enhance understanding and effective implementation. The activities took place from March to June 2024 with the aim of improving tax awareness and compliance. The results underscore the importance of hands-on fieldwork in supporting SMEs in effectively managing their tax obligations.
PEMBERDAYAAN BUMNAG SAIYO SAKATO MENUJU NAIK KELAS MELALUI DIGITALISASI KEUANGAN DAN INOVASI PENGEMASAN PRODUK Silmi, Silmi; Fithri, Prima; Ramdany, Kevry; Furqan, Yasmin Ananta
Ensiklopedia of Journal Vol 7, No 2 (2025): Vol. 7 No. 2 Edisi 1 Januari 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i2.2858

Abstract

Activities of this community service aims to enhance the capacity of BUMNAG managers in preparing digital-based financial reports. Financial digitalization has become a critical necessity in the modern era to improve transparency, accuracy, and efficiency in financial management. The methods employed in this program included interactive training, simulations of the SIAPIK application, and direct technical mentoring. The results of the activity demonstrated an improvement in participants' understanding and skills in operating the SIAPIK application for recording daily transactions and preparing monthly financial reports. Additionally, the application's effectiveness was evident in shorter recording times and easier real-time access to financial data. Participants also provided positive feedback regarding the application's features, which support their operational needs. In conclusion, this training and mentoring program successfully enhanced the financial digitalization capacity of BUMNAG Saiyo Sakato. Recommendations from this activity include the need for advanced training to deepen the utilization of SIAPIK's advanced features and integrate this application with other management systems. This is expected to support more professional and competitive BUMNAG governance.Keywords: Financial Digitalization, SIAPIK, BUMNAG, Digital Transformation, Financial Reporting
PERHITUNGAN PAJAK PPH BADAN DAN PAJAK PERTAMBAHAN NILAI YANG ADA PADA UMKM TOKO KOPI X Putri, Zsazsabila Natalia; Anisa, Hilda Try; Andrian, Willy; Silmi, Silmi; Mazelfi, Ihsani
Ensiklopedia of Journal Vol 7, No 1 (2024): Vol. 7 No. 1 Edisi 2 Oktober 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i2.2713

Abstract

This study aims to apply tax regulations in order to fulfill the obligations of Corporate Income Tax (PPh) and Value Added Tax (VAT) for UMKM. The calculation in this study is carried out in accordance with Law Number 7 of 2021 concerning Harmonization of Tax Regulations with a rate for Corporate Income Tax of 22% and for VAT of 11%. Data collection is done through interviews, observation, and document analysis. The results of this study are to help UMKM in terms of taxation so that UMKM can fulfill their obligations as taxpayers and the sustainability of UMKM in the future. Keywords: Corporate Income Tax, Value Added Tax, UMKM
Inkubasi Produk Kuliner Kota Solok Sebagai Kota Transit dalam Upaya Meningkatkan Pendapatan UMKM yang Berdampak pada Peningkatan Pendapatan Asli Daerah Silmi; Duma Putri Tama; Eka Candra Lina
Warta Pengabdian Andalas Vol 31 No 4 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.31.4.801-814.2024

Abstract

This community service aims to increase the income of Micro, Small, and Medium Enterprises (MSMEs) in Solok City through coaching 10 superior MSMEs under the auspices of the Solok City Tourism Office. The primary focus of this activity is on regional culinary products, namely Sobalari (Solok Bareh Lamak Onigiri) and Sopirang (Solok Pinyaram Pisang), which were developed by the Solok Belibis Creative (Sobiskraf) culinary team. Previously, they marketed the Sobalari and Sopirang products without calculating the even Point (BEP) and Margin of Safety (MOS), so MSMEs had difficulty determining the level of profit or loss. By socializing the concept of BEP and MOS calculations, this activity provided training and assistance to MSME players from the Sobiskraf culinary team. The results of practicing the BEP and MOS calculations show that there have been significant changes in determining the selling price of Sobalari and Sopirang products, which has positively impacted increasing MSME turnover. Implementing this more measurable financial strategy improves the welfare of MSMEs and contributes to increasing Solok City's Original Regional Income (ORI).
MORAL REASONING MEMEDIASI LOVE OF MONEY DAN TAX EVASION UMKM Silmi, Silmi
Ensiklopedia of Journal Vol 7, No 4 (2025): Vol. 7 No. 4 Edisi 1 Juli 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i4.3266

Abstract

This study aims to analyze the effect of love of money on tax evasion with moral reasoning as a mediating variable among Micro, Small, and Medium Enterprises (MSMEs) taxpayers in West Sumatra Province. The research employed a quantitative explanatory approach with purposive sampling. A total of 100 respondents who possessed active taxpayer identification numbers (NPWP) and had submitted annual tax returns for at least the last two years were selected as samples. Data were collected using a five-point Likert scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that love of money has a significant positive effect on tax evasion and a significant negative effect on moral reasoning. Furthermore, moral reasoning has a significant negative effect on tax evasion. The mediation test indicates that moral reasoning partially mediates the relationship between love of money and tax evasion. These findings suggest that a high materialistic orientation increases the tendency to evade taxes; however, this effect can be mitigated through strengthened moral reasoning.Keywords: love of money, moral reasoning, tax evasion, MSMEs, PLS-SEM
Co-Authors Aidah Fikriyyah Ajulio Padly Sembiring Alya Azilah Ardhani Alzena Vania Rahma Dahlan Amirul Amirul Ardiva Andrian, Willy Anisa, Hilda Try Asnat T. Silitonga AULIA, SITI Ayunda Tasya Putri Azza Putri Mayaner Berri Brilliant Albar Bryan Sulthan Ramadhika CH Bunga Shafira Creaktivina Faozi Zai Danny Hidayat Dessy Kurnia Sari Diah Ayu Permata Sukma Dika Amelia Agustina Donard Games Duma Putri Tama Eka Candra Lina Elvira Luthan Fadli Aprian Jasmin Fajri, Aulia Fara Muthia Azzahra Faza, Sharfina Fitrisia Fitrisia Fitriyeni Oktaviani Furqan, Yasmin Ananta Hafizah Hafizah Hanalde Andre Hanum Yashthafi Anjani Hidayat , Danny Hidayat, Danny Hifzan Derjualianda Husna, Meryatul Ilham, Boy Ilham Wahyudi Irma Suryani Indra Kevry Ramdany Kurniawan, Rahmat Laura Amelia Triani Luthfan Fadila Yunda Mazelfi, Ihsani Meylani Henni Putri Muhammad Alvan Muhsin Zainul N. Nazaruddin Nadya Putri Nasha Nadya Putri Nasha Naufal Dwi Febiansyah Naufal Sutan Nurdatul Fadhillah Oktavia, Fitriyeni Prima Fithri Putri, Zsazsabila Natalia Rahmadoni, Jefril Rahmat Kurniawan Rayna Kartika, Rayna Rina Anugrahwaty Riyanti, Friska Felicia Roma Kyo Kae Saniro Sanda Patrisia Komalasari Selly Maulida Fitri Alis Suryani, Indah Permata Tiara Mardiyah Putri Ullya Rahmi Aswin Usi Marjani Verni Juita Yudi Mufti Prawira Yuliana Firdasari Yurniwati Yurniwati Yurniwati Yurniwati Yusuf, Kadri