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All Journal Jurnal Manajemen Terapan dan Keuangan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Batoboh : Jurnal Pengabdian Pada Masyarakat Laga-Laga: Jurnal Seni Pertunjukan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Terapan Akuntansi Jurnal Abdimas Mandiri JURMA : Jurnal Program Mahasiswa Kreatif Aptekmas : Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Desri Yanto
Politeknik Negeri Sriwijaya
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KINERJA KEUANGAN PEMERINTAH DKI JAKARTA DAN JAWA BARAT: DAMPAK PANDEMI COVID19 Desri yanto; Kusumawardani, Media
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13968270

Abstract

The aim of this research is to determine the financial performance of the DKI Jakarta and West Java regional governments before the pandemic, during and after Covid-19 in the time period 2018 to 2022. This research is a quantitative descriptive study by analyzing regional financial performance based on regional financial reports produced by the DKI Jakarta regional government and West Java. The research results show that the financial ratios of the DKI Jakarta regional government are very good in the Regional Financial Independence Ratio, Degree of Decentralization, Regional Tax Effectiveness Ratio and Regional Financial Dependency Ratio. For the West Java regional government, the financial ratios are good. This can be seen in the Ratio of Operational Expenditures to Total Expenditures, Regional Financial Independence Ratio, Degree of Decentralization, Regional Tax Effectiveness Ratio, Ratio, but the Regional Financial Dependency ratio is at a High ratio indicator.Keywords: Regional Government, Covid19, Financial Performance
SOSIALISASI PERPAJAKAN TER BAGI UMKM WARDROBE OF RUMAISHA KOTA PALEMBANG Desri Yanto; Nelly Masnila; Eka Jumarni; Rika wulandari; Mutiara Amanda; Humairah Ananda Adelia
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 4 (2024): Aptekmas Volume 7 Nomor 4 2024
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Kegiatan pengabdian ini yaitu sosialisasi peraturan perpajakan yang baru yaitu perpajakan ter PPh Pasal 21/26 serta pelatihan perhitungan perpajakan pasal 21/26. Setiap wajib pajak berkewajiban untuk menghitung nilai pajak dan melakukan pemungutan pajak sehingga perubahan peraturan perpajakan sangat penting bagi wajib pajak agar tidak salah pemahaman dan salah hitung. Kegiatan pengabdian dlakukan di UMKM Wardrobe Of Rumaisha yang bergerak pada UMKM jual beli pakaian. Setelah dilakukan kegiatan ini peserta memperoleh pemahaman terkait peraturan perpajakan pph pasal 21/26 yang terbaru serta telah dapat menghitung pajak usaha.
Pengaruh Pajak Daerah, Retribusi Daerah, Produk Domestik Regional Bruto, dan Sisa Lebih Pembiayaan Anggaran terhadap Belanja Daerah Pemerintah Pulau Sumatera Fadiyah Lefi Anggraini; Muhammad Husni Mubarok; Desri Yanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.9092

Abstract

This study aims to analyze the effect of Regional Taxes, Regional Levies, Gross Regional Domestic Product (GRDP), and Budget Financing Surplus (SiLPA) on Regional Expenditures in provincial governments on the island of Sumatra during the period 2019–2023. This study uses a quantitative approach with a panel data regression analysis method. The data used are secondary data obtained from the Regional Government Financial Report (LKPD) and the Central Statistics Agency (BPS). The independent variables consist of Regional Taxes, Regional Levies, GRDP, and SiLPA, while the dependent variable is Regional Expenditures. The results of the study indicate that Regional Taxes have a Negative and Significant effect, Regional Levies and GRDP have a significant positive effect on Regional Expenditures, while SiLPA does not have a significant effect. Simultaneously, the four independent variables affect Regional Expenditures. This finding implies that regional governments need to optimize tax revenues and encourage regional economic growth in order to increase regional spending capacity sustainably.
Pengaruh Kompetensi, Independensi, dan Profesionalisme terhadap Kemampuan Auditor Badan Pemeriksa Keuangan Provinsi Sumatera Selatan dalam Mendeteksi Fraud M. Faishal Akbar Athaillah; Sarikadarwati; Desri Yanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9122

Abstract

This study aims to analyze the effect of competence, independence, and professionalism on the ability of auditors of the Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Sumatera Selatan to detect fraud. Fraud is an act that has a major impact on state finances and requires serious attention from government auditors. The research method used is a quantitative method with a survey approach through a questionnaire distributed to 40 auditors of the BPK Perwakilan Provinsi Sumatera Selatan. Data analysis was performed with multiple linear regression using the SPSS application. The results showed that competence and independence partially and simultaneously had no significant positive effect on the auditor's ability to detect fraud. Meanwhile, professionalism partially and simultaneously has a significant positive effect on the auditor's ability to detect fraud. These findings confirm the importance of increasing competence, maintaining an independent attitude, and auditor professionalism in order to strengthen fraud detection in the public sector.
Co-Authors Adhitama, Fardinant Edwin Frymaruwah Eka Jumarni Fadiyah Lefi Anggraini Fera Widyanata Fitrini Mansur Humairah Ananda Adelia Husni Mubarat M. Faishal Akbar Athaillah M. Ichsan Siregar Media Kusumawardani, Media Media Kusumawradani Muhammad Farhan MUHAMMAD HUSNI MUBAROK Mutiara Amanda Nelly Masnila Rendi Sueztra Chanaldy Rika Wulandari Rizki Yuli Sari Sahrul N Sarikadarwati Soediro, Achmad Wiwik Tiswiyanti Zulkifli Zulkifli