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Audit and Coaching Finance : The Role of Auditors as MSME Consultant Nur Aliah; Miftha Rizkina; Tengku Eka Susilawaty; Nuratikah Nasution
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.204

Abstract

Introduction/Objective: This study aims to explore the role of auditors in providing financial guidance to MSMEs, especially how auditors carry out a consultative role in improving the financial understanding and practices of micro-entrepreneurs. Background of the Problem: MSMEs often face obstacles in terms of financial management, low financial literacy, and non-standardized business records. Novelty: Auditors are not only financial examiners, but also strategic partners of MSMEs in accounting education, digital transformation, and strengthening managerial capacity. Research Method: This study uses a qualitative approach with a case study method, involving in-depth interviews with auditors who have provided guidance to MSMEs such as Lily Kitchen, Unocraft, and Kreasi Ummi Banu. Findings/Results: Auditors play an active role in assisting MSMEs in preparing simple bookkeeping, understanding the principle of separating personal and business finances, and introducing digital record keeping and managing business legality. MSMEs generally show an open and cooperative attitude towards the guidance provided. Conclusion: This study concludes that the role of auditors as financial consultants can be an effective strategy in empowering MSMEs, as long as it is carried out professionally, ethically, and contextually according to the needs of business actors
IMPLEMENTATION OF TAX PLANNING IN VILLAGE FUNDS Nancy Mayriski Siregar; Nur Aliah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.905

Abstract

Tax Planning is a mandatory fiscal business strategy in such a way that the fiscal burden that is borne can be paid to a minimum. The data used is primary data, namely data from original sources and collected specifically, consisting of village profiles and budget plans for paving roads. The analysis technique used is descriptive quantitative. The method of data collection is documentation and direct interview methods. This research proves that the application of Tax Planning for Income Tax Article 22 and PPN is proven to be able to minimize the fiscal burden.
Determinan Kualitas Laporan Keuangan Koperasi Simpan Pinjam: Studi Empiris di Kecamatan Lubuk Pakam Dwi Saraswati; Nur Aliah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.2711

Abstract

The aim of this research is to determine the influence of human resources, internal control systems and information technology on the quality of financial reports in savings and loan cooperatives in Lubuk Pakam sub-district. The type of research carried out is quantitative research. The research was conducted in 6 savings and loan cooperatives in Lubuk Pakam sub-district. The population and sample in this study consisted of 30 respondents. The data source used is primary data obtained using a questionnaire and measured using a Likert scale. Meanwhile, the data analysis method used in this research is the multiple linear regression analysis method with the help of computer software, namely the statistical package for social science (SPSS 25). The results of this research show that: (1) human resources do not partially and significantly influence the quality of financial reports of savings and loan cooperatives. (2) Internal control partially and significantly influences the quality of savings and loan cooperative financial reports. (3) Information technology partially and significantly influences the quality of financial reports of savings and loan cooperatives. (4) Human resources, internal control systems and information technology simultaneously and significantly influence the quality of financial reports of savings and loan cooperatives.