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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Ensiklopedia of Journal Buletin Ilmiah Nagari Membangun JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Ensiklopedia Social Review Jurnal Abdi Insani Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Komposit : Jurnal Pengabdian Dan Pemberdayaan Masyarakat
Silmi Silmi
Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Andalas
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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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.
PENERAPAN LITERASI PERPAJAKAN PADA USAHA MIKRO KECIL MENENGAH MACA COFFEE Alvan, Muhammad; Fadhillah, Nurdatul; Silmi, Silmi
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2551

Abstract

This practicum is motivated by observation data which shows the learning outcomes obtained in semester 3 which are applied to practicum activities in semester 4. The research aims to find out how much tax will be paid by the companies or MSMEs under study, and we can calculate how much tax by the amount of income that can be obtained from our MSMEs. Because tax is mandatory for people with income, such as MSMEs, which we studied in the current semester, which have certain provisions for making the payment. By taking a tax practicum course we can find out the procedures for paying taxes and the amount of tax that will be paid to an MSME each year.
PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN 21, DAN PPN PADA BISNIS CAFE X Putri, Tiara Mardiyah; Alis, Selly Maulida Fitri; Putri, Meylani Henni; Silmi, Silmi
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2552

Abstract

Taxes are a source of state revenue that comes from people's participation. The state has the authority to collect taxes from the people, because taxes are used to improve the welfare of the people. Tax awareness for taxpayers is very necessary for the state to meet the needs of its people. One of the taxes related to the cafe business is firstly income tax 21 which is subject to withholding of employee income, and secondly value added tax which is tax which is subject to withholding which is charged to buyers or consumers. This research aims to provide knowledge to café owners regarding tax regulations in the form of tax calculations and reporting. The method used is through data collection in the form of interviews from cafe owners. The results of this research aim to show the calculation and method of reporting income tax 21, tax and value added tax.
OPTIMALISASI PENGELOLAAN PAJAK BAGI UMKM GARASI OTO CLINT Amirul Ardiva, Amirul; Ramadhika CH, Bryan Sulthan; Jasmin, Fadli Aprian; Silmi, Silmi
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2548

Abstract

This activity aims to increase the understanding of MSMEs in Padang City regarding their tax calculations and obligations. Through intensive assistance, MSMEs are assisted in preparing financial reports and calculating appropriate taxes in accordance with applicable regulations. The results show a significant increase in tax understanding and awareness among MSMEs, which has the potential to increase tax compliance and local economic growth.
PERHITUNGAN DAN SOSIALISASI PAJAK PERTAMBAHAN NILAI YANG ADA PADA UMKM CV. X Silitonga, Asnat T.; Sukma, Diah Ayu Permata; Marjani, Usi; Sutan, Naufal; Silmi, Silmi; Mazelfi, Ihsani
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2549

Abstract

Value Added Tax, or VAT, is nothing new. Currently, many UMKM are subject to tax, such as CV.X. The Value Added Tax calculation available for UMKM can help UMKM in determining the amount of value added tax that must be paid by their company. This calculation is carried out in accordance with Tax Law Number 7 of 2021 concerning Harmonization of Tax Regulations. The calculated data is taken from previous transactions CV.X. Apart from that, this data was collected through direct interviews with owners of UMKM at CV.X. The main aim of preparing this article is to help UMKM in matters of taxation, especially regarding the existing Value Added Tax, for successful business continuity in the future. With a deep understanding of VAT and applicable tax regulations, it is hoped that MSMEs can optimize their financial management, minimize the risk of tax violations, and increase the competitiveness of their business in a competitive market. Through this article, it is hoped that MSMEs can achieve long-term success and contribute positively to overall economic growth.
PENGEMBANGAN PENGETAHUAN TENTANG PAJAK PADA PENGUSAHA KECIL “JAMAICA FLOWERS” Putri, Ayunda Tasya; Zainul, Muhsin; Derjualianda, Hifzan; Silmi, Silmi
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2550

Abstract

Knowledge about taxation plays a crucial role in the success and compliance of small businesses, including the ornamental flower sector like Jamaika Flowers. This article explores efforts to develop tax knowledge in the context of small businesses, focusing on Jamaika Flowers, an ornamental flower business. The study aims to understand the taxation challenges faced by small businesses, analyze the effectiveness of tax education programs, and provide strategic recommendations to enhance tax understanding among ornamental flower entrepreneurs. This research employs a qualitative method with a case study approach, involving in-depth interviews with the owner of Jamaika Flowers, as well as a review of literature related to tax policies for small businesses in Indonesia. The results indicate that a lack of knowledge about tax obligations often becomes a major obstacle for small businesses in maintaining tax compliance. Factors such as the complexity of regulations, limited access to tax information, and resource constraints are significant issues.
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
Co-Authors Ajulio Padly Sembiring Alis, Selly Maulida Fitri Alvan, Muhammad Amirul Ardiva, Amirul Andrian, Willy Anisa, Hilda Try Ardhani, Alya Azilah AULIA, SITI Berri Brilliant Albar Creaktivina Faozi Zai Danny Hidayat Derjualianda, Hifzan Dessy Kurnia Sari Dika Amelia Agustina Donard Games Duma Putri Tama Eka Candra Lina Elvira Luthan Fadhillah, Nurdatul Fajri, Aulia Faza, Sharfina Febiansyah, Naufal Dwi Fitrisia Fitrisia Fitriyeni Oktaviani Furqan, Yasmin Ananta Hanalde Andre Hanum Yashthafi Anjani Hidayat , Danny Hidayat, Danny Husna, Meryatul Irma Suryani Indra Jasmin, Fadli Aprian Kevry Ramdany Laura Amelia Triani Marjani, Usi Mazelfi, Ihsani Nasha, Nadya Putri Oktavia, Fitriyeni Prima Fithri Putri, Ayunda Tasya Putri, Meylani Henni Putri, Tiara Mardiyah Putri, Zsazsabila Natalia Rahmadoni, Jefril Rahmat Kurniawan Ramadhika CH, Bryan Sulthan Rayna Kartika, Rayna Reza Fahlevi Rina Anugrahwaty Riyanti, Friska Felicia Roma Kyo Kae Saniro Sanda Patrisia Komalasari Silitonga, Asnat T. Sukma, Diah Ayu Permata Suryani, Indah Permata Sutan, Naufal Ullya Rahmi Aswin Verni Juita Yudi Mufti Prawira Yuliana Firdasari Yurniwati Yurniwati Yusuf, Kadri Zainul, Muhsin