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All Journal Aptekmas : Jurnal Pengabdian Kepada Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
M Husni Mubarok
Politeknik Negeri Sriwijaya
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Pengembangan Modul Ajar Akuntansi Perpajakan di Jurusan Akuntansi Politeknik Negeri Sriwijaya M Husni Mubarok; Darul Amri; Nurhasanah Nurhasanah
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 2, No.2 (2019) : APTEKMAS Volume 2 Nomor 2 2019
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.087 KB) | DOI: 10.36257/apts.v2i2.1602

Abstract

Human resources in companies that understand accounting and tax become indispensable. The accounting department is a formal education provider of accounting services, this is the need to equip students to get a good understanding of tax accounting. The problem is learning in the accounting department, that are no tax or accounting courses accounting topics. In the current accounting curriculum, the curriculum is only the focus of finance generally and have not touched tax accounting. The team has implemented a service program in partnership with the accounting department in solving the problem. This program is aimed at increasing the competency and insight of students majoring in accounting, especially recording tax transactions. The training method was conducted face-to-face and frequently asked questions related to the technical recording of tax transactions. The training was attended by 53 participants from 3 invited classes. Overall this training has been performing well. From these activities that students can understand that a transaction tax is a part of the transaction recorded by the accounting department.
Faktor-Faktor Yang Mempengaruhi Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK RI Pada Pemerintah Provinsi Di Pulau Sumatera Muhammad Raihan Fadhilsyah; M Husni Mubarok; Rosy Armaini
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1129

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh temuan audit, ketergantungan pada pemerintah pusat dan belanja daerah terhadap tingkat penyelesaian tindak lanjut rekomendasi hasil pemeriksaan BPK RI pada Pemerintah Provinsi di Pulau Sumatera. Data sekunder berupa ikhtisar hasil pemeriksaan BPK RI dan laporan keuangan pemerintah daerah Provinsi di Pulau Sumatera tahun 2019-2023 di akses melalui laman e-PPID http://www/bpk.go.id. Metode pada riset ialah kuantitatif regresi data panel Random Effect Model (REM) dengan bantuan software e-views 13. Hasil analisis menunjukkan bahwa variabel temuan audit berpengaruh signifikan dengan nilai t tabel 5,1753 dan nilai probabilitas sebesar 0,000. Variabel ketergantungan pada pemerintah pusat berpengaruh signifikat dengan nilai t tabel -4,4038 dan nilai probabilitas 0,0001. Variabel belanja daerah tidak berpengaruh signifikan dengan nilai t tabel 0,2486 dan nilai probabilitas sebesar 0,8047. Nilai koefisien determinasi sebesar 0,5604, nilai f hitung sebesar 12,8249 dan probabilitas f sebesar 0,0000. Secara simultan, ketiga variabel berpengaruh signifikan terhadap tindak lanjut hasil pemeriksaan.
Co-Authors Darul Amri Muhammad Raihan Fadhilsyah Nurhasanah Nurhasanah Rosy Armaini