Articles
<![CDATA[Tax Planning Pada Pajak Penghasilan Pasal 21 Bagi Wajib Pajak Orang Pribadi Suami Istri yang Memiliki Penghasilan Masing-Masing. ]]>
<![CDATA[Yulia Nanda]]>;
<![CDATA[Tobi Arfan]]>;
<![CDATA[Meliza Putriyanti Zifi]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 10 No 2 (2017): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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<![CDATA[Perencanaan pajak adalah berbagai pemilihan pajak yang berbeda bertujuan meminimalkan kewajiban dalam tahun berjalan untuk periode yang akan datang. Penelitian ini bertujuan untuk membantu Wajib Pajak Orang Pribadi suami istri dalam memilih status kewajiban yang akan dicantumkan dalam SPT Tahunan PPh Pasal 21. Metode Penelitian ini menggunakan metode wawancara dan dokumentasi. Data yang digunakan dalam penelitian ini adalah data gaji suami istri pada bulan Januari hingga bulan Desember 2015. Subjek penelitian yang digunakan adalah pasangan suami istri Bapak Castijan-Ibu Erna dan Bapak Nurhalim-Ibu Delfitri. Jumlah PPh terutang Bapak Castijan dan Ibu Erna setelah adanya PER-19/PJ/2014 harus membayar PPh terutang sebesar Rp.26.831.998 untuk status Kepala Keluarga (KK). Jika memilih Pisah Harta-Memilih Terpisah (PH-MT) maka PPh Bapak Castijan sebesar Rp.37.626.696 dan PPh Ibu Erna sebesar Rp.38.732.498. Sedangkan untuk pasangan suami-istri, Bapak Nurhalim dan Ibu Delfitri PPh terutang jika memilih KK sebesar Rp.46.812.700, dan jika memilih PH-MT maka PPh terutang masing-masing sebesar Rp.43.737.107 dan Rp8.130.693. Perhitungan PPh Pasal 21 untuk kedua pasangan suami-istri tersebut lebih menguntungkan apabila memilih KK daripada PH-MT karena PHMT dapat menyebabkan kurang atau lebih bayar.Kata Kunci: Perencanaan Pajak, PPh Pasal 21 Wajib Pajak Orang Pribadi Suami-Istri, PER-19/PJ/2014]]>
<![CDATA[Pengaruh Opini Audit Sebelumnya Terhadap Opini BPK Pada Kementerian/Lembaga Tahun 2015-2017 ]]>
<![CDATA[Meliza Putriyanti Zifi]]>;
<![CDATA[Fifitri Ali]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 12 No 2 (2019): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jakb.v12i2.3365
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh opini audit sebelumnya pada Kementerian/Lembaga tahun 2015-2017. Data yang digunakan adalah Laporan Hasil Pemeriksaan (LHP) dari Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Metode penelitian yang digunakan untuk menganalisis data dan menguji hipotesis adalah regresi logistik biner (binary logistic regression). Penelitian ini dilakukan pada 82 Kementerian/Lembaga di Indonesia dengan kriteria pemilihan sampel yaitu purposive sampling. Hasil penelitian ini menunjukkan bahwa opini audit sebelumnya berpengaruh positif terhadap opini audit Kementerian/Lembaga tahun 2015-2017. Kata kunci: Opini Audit, Opini Audit Sebelumnya.]]>
<![CDATA[Pengaruh Kemanfaatan Npwp, Pemahaman Wajib Pajak, Kualitas Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Dwi Istiqomah Dwi Istiqomah]]>;
<![CDATA[Meliza Putriyanti Zifi]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jakb.v14i2.5138
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kemanfaatan NPWP, pemahaman wajib pajak, kualitas pelayanan dan sanksi perpajakan terhadap kepatuhan wajib pajak. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Bangkinang. Sampel yang digunakan dalam penelitian ini adalah 400 sampel. Pengambilan sampel dilakukan dengan metode Accidental Sampling. Metode pengumpulan data yang digunakan adalah penyebaran kuesioner. Data yang diperoleh dalam penelitian ini dianalisis menggunakan metode Analisis Regresi Linear Berganda dan diolah menggunakan program SPSS. Hasil dari penelitian ini menunjukkan bahwa kemanfaatan NPWP, pemahaman wajib pajak, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di KPP Pratama Bangkinang. Kata kunci: Kemanfaatan NPWP, Pemahaman Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak]]>
<![CDATA[Environmental Accounting: Analysis of Research Trend By Using Content Mining ]]>
<![CDATA[Fifitri Ali]]>;
<![CDATA[Meliza Putriyanti Zifi]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jakb.v14i2.5199
<![CDATA[The current research leads a substance mining procedure to dissect the articles dependent on bibliographic coupling investigations to decide the remarkable examination subjects. These natural bookkeeping research subjects are confirmed with those intermediaries by the Environmental Management Accounting system with the absolute 71 articles from 2017 to 2020 were dissected. Regarding subjects came about seventeen subjects. The outcome discovered three EMA's point did exclude from CATAR, for example, emission allowances, environmental shareholder value and corporate eco-efficiency. The aftereffects of this study will help researchers investigate their own field strengths, comprehend the creating patterns in environmental accounting research, demonstrate researchers who have had impact in environmental accounting research, and decide future research subjects.]]>
<![CDATA[Firm Value and Real Earnings Management: Moderating Role of Board Independence and CEO Duality ]]>
<![CDATA[Adhitya Agri Putra]]>;
<![CDATA[Meliza Putriyanti Zifi]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jakb.v15i1.5332
<![CDATA[This research aims to examine the moderating role of board independence and CEO duality on the effect of real earnings management (hereafter REM) on firm value. This research uses 867 manufacturing firm-year listed on the Indonesian Stock Exchange 2012-2019 as a research sample. Board independence includes a proportion of independent commissioners in the board, the interlock of independent commissioners. CEO duality refers to the affiliation between the CEO and the board of commissioners. REM is measured by over sales, overproduction, and discretionary expenses cutting activities. Firm value is measured by Tobin's Q. REM has a positive effect on firm value when the proportion of independent commissioner, interlock of the independent commissioner, committee overlap of the independent commissioner are higher. On the other hand, REM has a negative effect on firm value when there is a CEO duality.]]>
<![CDATA[Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan pada PT Intra Kota Pekanbaru ]]>
<![CDATA[Fanny Dwina Putri]]>;
<![CDATA[Meliza Putriyanti Zifi]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v6i1.y2023.p37-47
<![CDATA[We conducted this study at PT. Intra, a transportation services provider. This research aims to assess PT. Intra City Pekanbaru's economic performance in the wake of the COVID-19 pandemic. In other words, this is the target. The author of this study analyzed the company's financial performance using a quantitative descriptive approach. This is done so that the company's financial statements from the previous year can be analyzed and used as a benchmark for the upcoming year. From a profitability ratio perspective, the company's financial performance in 2019 and 2020 is not promising, as evidenced by the decline in percentage of each ratio; however, the company's financial performance is good when compared to industry standard values. If one looks at the company's 2019 and 2020 financial performance through the lens of the overall activity ratio, it will appear to be in a poor state. It's because the firm has less control over its assets, making it harder to turn a profit. When comparing the company's financial performance in 2019 and 2020, the liquidity ratio indicates that the company is doing well and will continue to do so in 2020. This is evident when we compare the liquidity of various markets. PT Intra is solvable if we look at its financial performance in 2019 and 2020 through the lens of solvency ratios. Short-term and long-term debt from 2019 to 2020 are both secured by the company's assets and capital.]]>
<![CDATA[PENINGKATAN KOMPETENSI CLOUD ACCOUNTING SISWA SMKN 1 DUMAI MELALUI PELATIHAN ZAHIR ACCOUNTING VERSI ONLINE ]]>
<![CDATA[Heri Ribut Yuliantoro]]>;
<![CDATA[Hamdani Arifulsyah]]>;
<![CDATA[Tobi Arfan]]>;
<![CDATA[Fifitri Ali]]>;
<![CDATA[Meliza Putriyanti Zifi]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Multidisiplin Vol 6 No 3 (2023): Juni ]]>
Publisher : <![CDATA[LPPM Universitas Abdurrab ]]>
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DOI: 10.36341/jpm.v6i3.2994
<![CDATA[Knowledge of the operation of the Online version of Zahir Accounting as one of the Cloud Accounting applications is very important, especially for Vocational High School (SMK) students. As graduates who are ready to work, expertise in operating the Online version of Zahir Accounting must be possessed by SMK graduates because currently many companies are using the application. This community service activity is carried out in the form of offline training on Zahir Accounting for students of the Accounting and Institutional Finance Department at SMKN 1 Dumai. Currently, students of SMKN 1 Dumai have never received training on the operation of the Online version of Zahir Accounting. Basically, this training activity aims to provide knowledge and skills to SMKN 1 Dumai students about the use of the Online version of Zahir Accounting Software so that it can be a way to increase student competence, especially in terms of Cloud Accounting technology. This training was attended by 20 students of SMKN 1 Dumai majoring in Accounting and Institutional Finance. The results of the review of this training show that in general the participants' satisfaction related to the implementation of the training is very good, and in general the participants understand the training material well. It is hoped that the Online version of Zahir Accounting will become one of the students' teaching materials related to accounting and financial management with cloud accounting technology.]]>
<![CDATA[DETERMINAN PEMILIHAN KARIR MAHASISWA AKUNTANSI DI BIDANG PERPAJAKAN ]]>
<![CDATA[Yefni Yefni]]>;
<![CDATA[Meliza Putriyanti Zifi]]>;
<![CDATA[Oscar Yenas]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v9i1.6750
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menguji determinan pemilihan karir mahasiswa untuk berkarir di bidang perpajakan. Determinan tersebut adalah persepsi mahasiswa, motivasi sosial, kemampuan diri, dan ekspektasi karir di bidang perpajakan. Selain itu, penelitian ini juga menggunakan brevet pajak sebagai variabel intervening. Data dalam penelitian ini diperoleh melalui kuesioner yang disebar kepada mahasiswa jurusan akuntansi yang menjadi relawan pajak di Provinsi Riau tahun 2021. Selanjutnya data yang diperoleh diuji dengan menggunakan analisis regresi linear berganda. Jumlah responden dalam penelitian ini adalah 50 responden. Hasil penelitian menunjukkan bahwa hanya dua variabel yang berpengaruh signifikan yaitu kemampuan diri dan ekspektasi karir. Selain itu, seluruh variabel yang diuji tidak berpengaruh signifikan terhadap pilihan berkarir di bidang perpajakan dengan menggunakan brevet pajak sebagai variabel intervening. Penelitian ini diharapkan dapat menjadi masukan bagi regulator ataupun perguruan tinggi agar bidang perpajakan menarik bagi masyarakat sehingga meningkatkan minat masyarakat di bidang perpajakan.ABSTRACTThis study aims to examine the determinants of student career choices for careers in the field of taxation. These determinants are student perceptions, social motivation, self-ability, and career expectations in the field of taxation. In addition, this study also uses tax certificates as an intervening variable. The data in this study were obtained through questionnaires distributed to tax volunteers in Riau Province in 2021. Then the data obtained was tested using multiple linear regression analysis. The number of respondents in this study were 50 respondents. The results showed that only 2 variables had a significant effect, namely self-efficacy and career expectations. In addition, all variables tested have no significant effect on career choices in taxation by using tax brevets as intervening variables. This research is expected to be input for regulators or universities so that the field of taxation is attractive to the public so as to increase public interest in the field of taxation.]]>
<![CDATA[The Development of an Application for The Management of ZISWAF at LazNas PHR ]]>
<![CDATA[Ali, Fifitri]]>;
<![CDATA[Zifi, Meliza Putriyanti]]>;
<![CDATA[Yenas, Oscar]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 1 (2024): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jakb.v17i1.6335
<![CDATA[The advancement of information technology has revolutionized the way institions and agencies operate. To keep up this progress, LazNas PHR needed to develop an application for ZISWaf Management. The conventional reception process was inefficient and did not use the internet, resulting in delayed reports and distributions. A website based ZISWaf management application was created to streamline the acceptance, data collection, distribution, and report generation process. The development process included needs analysis, design, development, testing and conclusion drawing. The application was developed using the single-page application system development method and was tested through user acceptance tests. Results of the tests showed positive evolution, indicating that the application successfully assisted officers in managing the ZISWaf. Application has successfully integrated the use of information technology into the management of ZISWaf at LazNas PHR, contributing to the advancement and modernization of the institution]]>
<![CDATA[Literasi dan Edukasi Investasi untuk Generasi Z SMA Al-Ittihad Pekanbaru ]]>
<![CDATA[Yuliantoro, Heri Ribut]]>;
<![CDATA[Arifulsyah, Hamdani]]>;
<![CDATA[Bhayangkara, Abdi]]>;
<![CDATA[Zifi, Meliza Putriyanti]]>
<![CDATA[ JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Vol. 1 No. 3 (2023): JITER-PM ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jiter-pm.v1i3.6106
<![CDATA[Literasi dan Edukasi Investasi untuk Generasi Z menjadi sebuah kebutuhan.bagi remaja. Hal ini dikarenakan semakin mudahnya platform investasi secara digital yang dapat diakses para remaja. Tim pelaksana kegiatan Pengabdian kepada Masyarakat menemukan fakta bahwa Generasi Z siswa SMA Al-Ittihad Pekanbaru saat ini belum pernah mendapatkan literasi dan edukasi tentang investasi. Tujuan dari kegiatan ini adalah memberikan literasi dan edukasi investasi untuk Generasi Z agar mereka memiliki pemahaman yang baik terhadap investasi supaya tidak terjerumus kepada investasi yang tidak legal dan logis. Kegiatan ini dilaksanakan dalam bentuk seminar dengan reviu dan evaluasi terhadap pelaksanaan kegiatan melalui kuis dan kuesioner yang harus diisi peserta. Hasil reviu dan evaluasi dari kegiatan ini menunjukkan adanya peningkatan pemahaman investasi dari seluruh peserta serta meningkatnya motivasi peserta untuk melakukan investasi. Selain itu, dari segi kepuasan pelaksanaan kegiatan, secara umum peserta sangat puas dengan materi yang disampaikan, kemampuan pemateri, interaksi pemateri dengan peserta, durasi kegiatan serta fasilitas dan sarana kegiatan.]]>
