Articles
<![CDATA[Pengaruh Gaya Kepemimpinan, Sistem Informasi dan Standar Akuntansi Pemerintah terhadap Kinerja Organisasi pada Pemerintah Kota Bima ]]>
<![CDATA[R . Ayu Ida Aryani]]>;
<![CDATA[Isra Dewi Kuntary Ibrahim]]>;
<![CDATA[Muhammd Israfil ]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 1 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v4i1.555
<![CDATA[This research is done to find out the effect of leadership style, accounting information system and government accounting standard on government organizational performance of Bima City. It is applied to 31 regional work units (SKPD) in Bima City by taking the object of echelon II, II and IV echelon officials. This study uses a descriptive method with a quantitative approach. The type of data used is primary data obtained from distributing questionnaires to research respondents. There were 89 of questionnaires carried out and 80 questionnaires were analyzed. Data analysis is using multiple linear regressions with SPSS V.20. Based on the results of the t-test data analysis test, it shows that the leadership style variable has a significant positive effect on the government organizational performance of Bima City with a t-count value (3.746) > t-table (1.991), the accounting information system variable has a positive significant effect on the government organizational performance of Bima City. with a t-count value (3.322) > t-table (1.991) while the accounting standard variable has no significant effect on government organizational performance of Bima City with a t-count value (1.446) < t-table (1.991). Based on the results of the F test, it shows that leadership style, accounting information systems and accounting standards simultaneously have a significant effect on the government organizational performance of Bima City.]]>
<![CDATA[Pendampingan Pelaporan SPT Tahunan Berbasis E-filing Bagi Pedagang Kelontong di tengah Wabah Covid-19 ]]>
<![CDATA[Ni Ketut Sriwinarti]]>;
<![CDATA[Ikang Murapi]]>;
<![CDATA[Dewa Ayu Oki Astarini]]>;
<![CDATA[R. Ayu Ida Aryani]]>;
<![CDATA[Baiq Adrian Ulfa]]>
<![CDATA[ ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 1 No 1 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Bumigora ]]>
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DOI: 10.30812/adma.v1i1.819
<![CDATA[Government appeals to stay at home and restrictions on the delivery of public services do make people less comfortable in receiving public services, but this is a policy currently taken by the government is an effort to limit or stop the spread of Corona Virus. based on the instructions given, DJP (Direktorat Jenderal Pajak) then stop reporting directly and lead to the use of e-filing and extend the tax reporting period that should end on 31 March 2020 to 30 April 2020. Termination is what later became a problem experienced by taxpayers, especially the grocery traders in Gerung Market, Gerung District, West Lombok Regency, where the average trader was very unfamiliar with the use of electronics, especially the use of computers and the internet. By coordinating with an account representative, the servant provides assistance to traders who wish to report their annual tax return online while still paying attention to social distancing or maintaining a safe distance from participants. because of the adaptations made so that not all registered participants can be accompanied, namely only 50% of participants who successfully report online, 20% of participants are reported manually and the rest are still waiting for further policies.]]>
<![CDATA[Pengenalan Manajemen Keuangan Usaha Kecil dan Menengah ]]>
<![CDATA[Baiq Adriani Ulfa]]>;
<![CDATA[Ikang Murapi]]>;
<![CDATA[Phyta Rahima]]>;
<![CDATA[R. Ayu Ida Aryani]]>;
<![CDATA[Suriati Suriati]]>
<![CDATA[ ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 1 No 1 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Bumigora ]]>
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DOI: 10.30812/adma.v1i1.820
<![CDATA[Desa Langko merupakan salah satu desa yang ada di Kecamatan Lingsar, Kabupaten Lombok Barat, Provinsi Nusa Tenggara Barat salah satu desa yang dijadikan Project sebagai desa Pariwisata Pemerintah Provinsi NTB. Desa yang terletak di bagian barat Pulau Lombok ini memiliki semboyan geger girang genem hal ini juga selaras dengan kegiatan-kegiatan yang dilakukan masyarakatnya yang sebagian besar memiliki olahan produk-produk rumahan. Hal tersebut terbukti dengan apa yang terjadi, banyak sekali rumah tangga yang memiliki usaha sebagai pembuat keripik olahan, keripik singkong, keripik tempe. wedang jahe, beepolen, madu dan gula merah. Dengan semakin majunya Usaha Kecil dan Menengah (UKM) dan berdampak pada persaingan yang semakin ketat, maka diharapkan UKM yang berada di Desa Langko ini dapat berkembang dan meningkatkan kualitas produknya. Berdasarkan hal tersebut maka diperlukan suatu metode manajamen keuangan yang mudah untuk dipahami dan juga diterapkan oleh Usaha Kecil dan Menengah (UKM) di Desa Langko]]>
<![CDATA[Investasi Cerdas di Tengah Pandemi: Webinar Otoritas Jasa Keuangan (OJK) ]]>
<![CDATA[Dewa Ayu Oki Astarini]]>;
<![CDATA[Anthony Angrawan]]>;
<![CDATA[R. Ayu Ida Aryani]]>;
<![CDATA[Ikang Murapi]]>
<![CDATA[ ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 2 No 1 (2021): Juli 2021 ]]>
Publisher : <![CDATA[LPPM Universitas Bumigora ]]>
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DOI: 10.30812/adma.v2i1.1335
<![CDATA[This devotional activity aims to provide education about smart investments that can be done in the midst of the covid 19 pandemic, namely through investments in the Indonesian Capital Market and analysis that investors need to do before starting to invest. This devotion is also one way to motivate students as millennials to have a paradigm of investment society.This devotion was conducted in the form of a webinar event "smart investment in the middle of the pandemic" with participants of Bumigora University students. The webinar aims to add insight into how to invest in stocks, indicators to consider and strategies for stock investments that generate income with controllable risks. In addition, in this devotion is given a simulation of how to utilize the existing technology on smartphones for ease in investing through investment applications in playstore..]]>
<![CDATA[Pelatihan Pengisian SPT Tahunan Orang Pribadi (OP) pada Mahasiswa Prodi Akuntansi Universitas Bumigora ]]>
<![CDATA[R . Ayu Ida Aryani]]>;
<![CDATA[Ikang Murapi]]>;
<![CDATA[Dewa Ayu Oki Astarini]]>;
<![CDATA[Ni Ketut Sriwinarti]]>;
<![CDATA[Khairan Marzuki]]>
<![CDATA[ ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 2 No 2 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas Bumigora ]]>
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DOI: 10.30812/adma.v2i2.1598
<![CDATA[The community service program implemented at Bumigora University aims to: carry out training activities with all students of the Accounting study program, in training on Procedures for Filling in Annual Personal Income Tax Return. The service material presented was training on reporting and filling out the Annual Personal Income Tax Return in hall 3 of the Bumigora University building. The method used in this activity namely by giving lectures / giving material followed by discussion and question and answer responsibility between presenters and participants in filling out the Annual Personal Income Tax Return. Training results The completion of the Annual Personal Income Tax Return is expected to make a significant contribution in the form of knowledge and skills that can be used as provisions in readiness to become a skilled workforce in the field of Accounting and Taxation to be able to compete in the world of work.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Intensitas Perilaku Wajib Pajak Badan Dalam Penggunaan E-Filing Spt ( Studi Pada Kantor Pelayanan Pajak Pratama Raba Bima ) ]]>
<![CDATA[R AYU IDA ARYANI]]>
<![CDATA[ Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 1 No 1 (2020) ]]>
Publisher : <![CDATA[Program Study Akuntansi ]]>
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DOI: 10.30812/rekan.v1i1.661
<![CDATA[The recent study intends to uncover and analyze the effect of the issues relating to utility perception, practical perception, security and confidentiality, and taxpayers’knowledgeaboutinformation technology on the intensity of corporate taxpayers’behaviors in utilizing E-Filling. The study is conducted in three regencies, such as Dompu, Bima and the city of Bima. The population of the current study are 770 corporate taxpayers which are registered in Raba Bima Primary Tax Office and have utilized e-filling. There are 89 respondents involved which are generated by using SlovinTechnique. SPSS V.20 is applied to analyze data. The findings of the current study indicate that the issues relating to utility perception, practical perception, security and confidentiality have positive and significant impact on the intensity of corporate taxpayers’ behaviors in utilizing e - filling. Meanwhile, taxpayers’ knowledge about information technology has not positive and significant influence on the intensity of corporate taxpayers’ behaviors in utilizing e-filling. The implication of the current study for Raba Bima Primary Tax Office is that the tax office should consider the issues relating to utility perception, practical perception, security and confidentiality, and taxpayers’ knowledge about information technology in order to maximize the successfulness of utilizing e -filling and be adopted by entire corporate taxpayers.]]>
<![CDATA[STUDI KUALITATIF WAJIB PAJAK ORANG PRIBADI PENGUSAHA TERTENTU DALAM MELAKUKAN PEMBAYARAN PAJAK PENGHASILAN (Studi Kasus Pada Pelaku Social Commerce) ]]>
<![CDATA[R. Ayu Ida Aryani]]>
<![CDATA[ Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 1 No 2 (2020) ]]>
Publisher : <![CDATA[Program Study Akuntansi ]]>
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DOI: 10.30812/rekan.v1i2.923
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui kondisi pengetahuan pelaku social commerce sebagai wajib pajak pengusaha tertentu dalam membayar pajak penghasilan atas usahanya. Penentuan perilaku agen social commerce ketika dihadapkan pada tantangan membayar pajak penghasilan, dan bagaimana kendala yang dihadapi oleh petugas pajak atas transaksi social commerce pengumpulan pajak. Penelitian ini merupakan penelitian kualitatif yang dilakukan dengan mewawancarai para pelaku perdagangan social. Hasil wawancara menunjukkan bahwa faktor utama pelaku social commerce tidak membayar pajak penghasilan adalah kurangnya informasi jika mereka wajib pajak dan diharuskan membayar pajak atas penghasilan yang diterima. Mereka perlu memiliki kriteria yang jelas tentang perpajakan perdagangan social, jangka waktu pembayaran, dan kepastian bahwa mereka tidak dirugikan. Berbagai kendala yang dihadapi KPP untuk keperluan perpajakan juga terjadi transaksi social commerce, seperti kesulitan melacak siapa yang bertransaksi social commerce, kesulitan menentukan objek pajak (hingga formal digital), transaksi tidak hanya di wilayah pabean Indonesia.]]>
<![CDATA[Analisis Pengaruh Profitabilitas, Leverage, KSP dan KINS Terhadap Manajemen Laba (Earning Management) ]]>
<![CDATA[Muliani Muliani]]>;
<![CDATA[R . Ayu Ida Aryani]]>
<![CDATA[ Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 1 (2021): Rekan ]]>
Publisher : <![CDATA[Program Study Akuntansi ]]>
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DOI: 10.30812/rekan.v2i1.1119
<![CDATA[Based on agency theory, earnings management occurs because of differences in economic interests between managers as agents and owners of companies as principals, where each party seeks to achieve the desired level of prosperity. Many factors affect both internal and external earnings management. This study aims to determine the effect of profitability, leverage, public share ownership (KSP) and institutional ownership (KINS) to earnings management (earning management).The sample in this research is the consumer goods industry sector listed on the BEI during the period 2013-2015. By using purposive sampling method, there are 42 companies that meet the criteria. Methods of data collection is done through documentation study and literature study. Data analysis techniques using descriptive statistical analysis, classical assumption test, and multiple linear regression analysis.The result of the research gives the conclusion that partially profitability, leverage, public share ownership and institutional ownership have no effect to earnings management. While simultaneously all independent variables have no effect on earnings management.]]>
<![CDATA[Determinan Kualitas Hasil Audit Aparat Inspektorat dalam Keuangan Daerah Provinsi Nusa Tenggara Barat ]]>
<![CDATA[Defel Septian]]>;
<![CDATA[R . Ayu Ida Aryani]]>;
<![CDATA[Muliani Muliani]]>
<![CDATA[ Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 2 (2021): Rekan ]]>
Publisher : <![CDATA[Program Study Akuntansi ]]>
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DOI: 10.30812/rekan.v2i2.1479
<![CDATA[This study used 20 internal auditors of West Nusa Tenggara Inspectorate Apparatus as sample, determined based on saturated or census sampling method. This study uses multiple linear regression analysis with the quality of local government internal audit results as the dependent variable as well as the independence, integrity and competence of internal auditors as independent variables. The results of this study indicate that there is positive and partial influence between the independence and auditor integrity to the audit quality. Meanwhile, the study found that competence has no positive and significant influence on the quality of audit result. The coefficient of determination indicates that the independent, integrity and competence simultaneously affect the dependent variable (the quality of audit result) of 41,5%, while the remaining 58,5% influenced by other factors.]]>
<![CDATA[Pengaruh Insentif Pajak dan Insentif Non-pajak terhadap Manajemen Laba ]]>
<![CDATA[Baiq Dinda Puspita Ayu]]>;
<![CDATA[Muliani Muliani]]>;
<![CDATA[R. Ayu Ida Aryani]]>
<![CDATA[ Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 3 No 2 (2022): Riset, Ekonomi, Akuntansi dan Perpajakan(Rekan ) ]]>
Publisher : <![CDATA[Program Study Akuntansi ]]>
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DOI: 10.30812/rekan.v3i2.2204
<![CDATA[Penelitian ini bertujuan untuk menguji faktor-faktor potensial yang diduga mempengaruhi tindakan manajemen laba. Adapun variabel independen dalam penelitian ini adalah insentif pajak dengan proksi (perencanaan pajak, beban pajak tangguhan, beban pajak kini dan persentase jumlah saham disetor) dan insentif non-pajak dengan proksi (leverage, capital intensity ratio, kepemilikan manajerial dan profitabilitas), sementara variabel dependentnya adalah manajemen laba. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2017. Sampel penelitian ini menggunakan metode puposive sampling dan di peroleh 97 perusahaan. Metode analisis menggunkan analisis statistik deskriptif dan Generalized Method of moments. Hasil penelitian menunjukan bahwa perencanaan pajak, beban pajak tangguhan dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba, sedangkan beban pajak kini, persentase jumlah saham disetor, leverage, capital intensity ratio dan profabilitas berpengaruh positif dan signifikan terhadap manajemen laba. Dengan demikian untuk mencegah terjadinya manajemen laba, pemerintah harus memperkuat pengawasan serta memperkuat peraturan dan harus benar-benar dipatuhi oleh principal untuk mengurangi aktivitas manajemen laba yang dilakukan oleh principal agar dapat memberikan keuntungan kepada pihak tertentu.]]>
