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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) RANDANG TANA - Jurnal Pengabdian Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Tarjo
Universitas Trunojoyo Madura
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Influence of Internal and External Auditors Attribution on Quality Audit with Moderating Auditor Ethics at Public Accounting Office in Surabaya Aan Nurrohman; Tarjo; Agus Sumanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.19

Abstract

This research was conducted test whether attributions internal and external auditors include: independence, competence, experience and time budget pressure affect quality audit at Surabaya Public Accounting Firm (KAP) moderated by auditor ethics. The research sample includes some auditors at KAP Surabaya many 58 people. The sampling technique in the research uses purposive sampling. Data analysis and testing was carried out using moderating regression, which was processed using the SPSS version 22 application. Hypothesis testing was carried out using the t test and F test. The test results prove that independence, time budget pressure, and competence have influence positive and significant in audit quality, and experience does not affect quality audit. Effect of experience, competence, and time budget pressure in quality audit is moderated auditor ethics. The relationship between independent variables in quality audit not moderated with auditor ethics. Keywords: competence, independence, experience, time budget pressure, audit quality and auditor ethics.
Menyingkap Tabir Potensi Fraud Pajak Penghasilan Youtuber Lokal Yustin Nur Faizah; Moh Toyyib; Tarjo; Sri Wahyuni
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.57 KB) | DOI: 10.33795/jraam.v5i3.003

Abstract

The purpose is to uncover the potential for income tax fraud carried out by local Youtuber with pneumology as the research method. Data was obtained by conducting interviews with Youtuber as research informants. Theoretically, this research produces the concept of the dimensions of tax fraud that will contribute to the development of the science of forensic accounting to understand the behavior of fraudsters towards tax avoidance by the Youtubers. Abstrak Penelitian ini bertujuan untuk mengungkap potensi penipuan pajak penghasilan yang dilakukan oleh Youtuber lokal. Studi ini menggunakan metode fenomologi. Data diperoleh dengan melakukan wawancara dengan Youtuber sebagai informan penelitian. Hasil penelian menjelaskan konsep dimensi tax fraud yang akan berkontribusi pada pengembangan ilmu di bidang akuntansi forensik untuk memahami perilaku pelaku fraud terhadap penghindaran pajak oleh Youtuber.
Pelatihan Dan Pembimbingan Penyusunan Laporan Keuangan Bumdes Bunga Bangsa Desa Ponteh Kabupaten Pamekasan Alfazaki Ikbaar Hibatullah Lilik Nurul Almaidah; Deni Septiawan; Tiffany Dewi Attiqah Sari3; Alexander Anggono; Hanif Yusuf Seputro; Muhammad Asim ASy’ari; Mohammad Nizarul Alim; Tarjo
Randang Tana - Jurnal Pengabdian Masyarakat Vol 6 No 3 (2023): Randang Tana - Jurnal Pengabdian Masyarakat
Publisher : Unika Santu Paulus Ruteng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36928/jrt.v6i3.2064

Abstract

Ponteh Village area is one of the villages in Pamekasan Regency, in Ponteh Village there is a Village-Owned Enterprise (BUMDes) which is engaged in the trade sector by providing materials to help the surrounding community to grow crops. Basic accounting training and the preparation of BUMDes economic reviews are key to improving financial control capacity at the village level and to minimize the occurrence of errors in the preparation of financial statements. BUMDes as an economic entity managed with the help of village communities, plays an important role in local financial development. However, there is often a lack of knowledge and skills in terms of economic management and accounting. The research method uses a Service Learning approach. This service uses service learning because this service is collaborative between students and the community or BUMDes so that social change can be realized. This service activity has an impact on the BUMDes Bunga Bangsa management by giving a positive impression so that the Community Accounting Service runs smoothly and the BUMDes Bunga Bangsa management has understood the basic concepts and can increase their knowledge and skills in preparing financial reports.
Co-Authors Aan Nurrohman Agus Sumanto Alexander Anggono Alfazaki Ikbaar Hibatullah Lilik Nurul Almaidah Deni Septiawan Faizah, Yustin Nur Hanif Yusuf Seputro Moh Toyyib Mohammad Nizarul Alim Muhammad Asim Asy’ari Sri Wahyuni Tiffany Dewi Attiqah Sari3