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All Journal Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan @is The Best [Accounting Information System & Information Technology Business Enterprise] Jurnal Abdimas Mandiri Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Glow: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Lesi Hertati
Universitas Indo Global Mandiri
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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WORKSHOP PENTINGNYA PELAPORAN DANA KAMPAYE BAGI PARTAI POLITIK OLEH KANTOR JASA AKUNTAN DI SUMATERA SELATAN Lesi Hertati; Asmawati Asharie; Terttiavini Terttiavini
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 4 (2023): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i4.19618

Abstract

ABSTRAKPengabdian masyarakat ini mengkaji peran pelaporan keuangan dana kampaye sangat penting bagi partai politik dalam menggerakan roda pemilihan umum yang bersih dan berintegritas untuk memilih wakil rakyat dalam pemilihan umum yang bersih dan berintegritas jauh labih penting agar dapat  menyaring wakil rakyat dan menempatkan orang-orang yang mempunyai skill dan kompentensi ahli dalam menjalankan roda pemerintahan yang berkeadilan. Kegiatan Pengabdian ini diambil dari perwakilan partai politik di Sumatera Selatan  sebanyak 250 anggota perwakilan dari partai politi yang aktif dari perwakilan partai yang lolos ikut pemilihan umum 2024. Hasil kegiatan pengabdian mengkomfirmasikan bahwa partai politik dan mahasiwa berkaloborasi dalam mengikuti peworkshop dan program MBKM dari Perguruan tinggi yang dapat memberi manfaat yang cukup besar seperti, kompetensi, daya tangkap, tantangan inovasi soft skill dan hard skills ketrampilan menggunakan perangkat keras dan perangkat lunak yang mempuni. Pemilihan umum yang bersih bebas dari fraud dapat meningkatkan roda kemajuan negara karena terciptanya ability dan timework  wakil rakyat yang mempunyai keahlian dibidangnya untuk kemajuan negara mendorong mahasiswa untuk mengembangkan diri, ide baru, suasana baru dapat membentuk atmosfir akademi yang baru serta pengetahuan  dan skills yang dapat motivasi belajar yang saling berbagi ilmu guna memperkaya pengetahuan dan ide yang kreatif. Kata kunci: workshop; pelaporan; dana kampaye; pemilihan umum; partai politik. ABSTRACTThis community service examines the role of financial reporting on campaign funds, which is very important for political parties in moving the wheels of clean and integrity general elections. To elect people's representatives in clean and integrity general elections, it is even more important to be able to screen people's representatives and place people who have the skills. and expert competency in running a just government. This service activity was taken from representatives of political parties in South Sumatra as many as 250 members representing active political parties from party representatives who qualified for the 2024 general election. The results of the service activity confirmed that political parties and students collaborated in participating in workshops and MBKM programs from higher education institutions. can provide quite large benefits such as competence, grasping power, innovation challenges, soft skills and hard skills, skills in using capable hardware and software. Clean general elections free from fraud can increase the wheels of the country's progress because it creates the ability and timework of people's representatives who have expertise in their fields for the progress of the country encouraging students to develop themselves, new ideas, new atmosphere can form a new academic atmosphere and knowledge and skills that can motivate learning that shares knowledge with each other to enrich knowledge and creative ideas. Keywords: workshop; reporting; campaign fund; general elections; political parties.
Fungsi Pemahaman Akuntansi, Program Pelatihan, dan Pemanfaatan Teknologi Informasi Terhadap Efektivitas Sistem Informasi Akuntansi UMKM Syafira Putri Aliefia; Lesi Hertati; Lili Syafitri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3088

Abstract

The study aims to understand the impact of accounting understanding, training programmes and the use of information technology on the effectiveness of the accounting information system. This research was carried out on the entire UMKM in the Sako Palembang district. Sampling is based on probability sampling techniques that are simple random samplings with a selected sample of 96 respondents. This research data is obtained from a questionnaire (primary data). The analysis technique used in this study is a double linear regression method. Data analysis results with Statistical Product and Service Solutions (SPSS) Version 26. Based on the results of the test, F referred to the Value of Computing (X1), Training Program (X2) and Use of Information Technology (X3) with a value of Ftable of 2,473 so that the value of computing > Ftable (164,389 > 2,473) with the significance of 0,000 > 0,05 then it can be concluded that the Effectiveness of Accounting Information Systems (Y) is 0,000 < 0,05 and the counting value of t > table is 5.015 > 1,9886.
PENGARUH SOSIALISASI PAJAK, KUALITAS PELAYANAN, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (SURVEY PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA ILIR TIMUR PALEMBANG) Winie Sapita; Lesi Hertati; Aris Munandar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15948

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi pajak, kualitas pelayanan, dan pengetahuan perpajakan terhadap kepatuhan wajib pajak. Sumber data berupa data primer dan teknik pengumpulan data penyebaran kuesioner yang di isi oleh 100 responden dengan menggunakan rumus slovin dari jumlah populasi, dokumentasi, dan analisis data menggunakan SEM PLS (Structural Equation Modeling – Partial Least Square) . Metode yang digunakan pada penelitian ini dengan metode kualitatif. Hasil penelitian ini menunjukan bahwa sosialisasi pajak tidak berpengaruh terhadap kepatuhan wajib pajak, sedangkan kualitas pelayanan dan pengetahun perpajakan berpengaruh positif terhadap kepatuhan wajib pajak.
Co-Authors Agustina Heryati Heryati Andi Susanti Aris Munandar Asmawati Asarie Asmawati Asharie Asmawati Asmawati Dwi Oktaria Eliya Berliana Fidya Nur Syabitha Haryono Umar Iriyadi Iriyadi Lili Syafitri Liliani Suratan Handayani Lilis Puspitawati M. Ilham Ramadhan Nadila Nurhalizah Nani Cahyani Ningsih Wahyuni Putri Tsabita R. M. Rum Hendarmin R.M. Rum Hendarmin Rum Hendarmin Siti Komariah Hildayanti Siti Komariah Hildayati Syafira Putri Aliefia Terttiaavini, Terttiaavini Terttiavini Terttiavini Tiara Yuniar Winie Sapita Winwin Yadiati