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All Journal Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Akuntansi dan Governance Andalas
Rinaldi Munaf
Fakultas Ekonomi Universitas Andalas
Computer Science & IT Medicine & Pharmacology Social Sciences Other

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Pemanfaatan Teknologi Informasi dalam Simulasi Perhitungan Harga Pokok Penjualan dan Keuntungan Usaha bagi Tenan dan Mitra Usaha di Provinsi Sumatera Barat Rayna Kartika; Dian Yuni Anggraeni; Annisaa’ Rahman; Denny Yohana; Verni Juita; Rita Rahayu; Amsal Djunid; Syahril Ali; Rinaldi Munaf
Warta Pengabdian Andalas Vol 27 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.27.2.126-132.2020

Abstract

The community services activity in utilizing information technology is to assist and simulate tenants and partner to calculate cost of goods sold. One of the reasons is that most of MSMEs tenant and partners are not from Accounting background. The purpose of this activity was to create a comprehensive knowledge about COGS report and profit calculation based on their business sectors. In conducting business activities, both individuals and business entities, the preparation of financial statements is very crucial to get financing access. The financial statements are the principal or the end result of an accounting process that is material for information for the stakeholders. Financial statements are also an indicator of the success of a business activity. MSMEs have a vital role in the development of the economic wheels of a region, therefore, if MSMEs can define their financial conditions well, then business actors can make strategic decisions to maintain and increase the profitability of their businesses.
Pembenahan Keuangan Masjid Ashriyah Nagari Saok Laweh Kabupaten Solok, Sumatera Barat Rayna Kartika; Rinaldi Munaf; Annisaa Rahman; Atika Gando Suri
Warta Pengabdian Andalas Vol 28 No 3 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.28.3.341-346.2021

Abstract

A mosque is a Muslim centre to be held in high esteem and maintained. That management would include physical or nonphysical enhancement, increased worship function, and others. Functionally, a mosque needs to be run as well as possible, so good mosque management is required. Therefore, every mosque's management should have transparency regarding financial transactions. As a form of a nonprofit public sector organization, a mosque must create a financial report consistent with a definitive statement of financial accounting (PSAK) 45 that regulates nonprofit reporting. The objective of the public's service was to provide allocated financial statements to the Ashriyah Saok Laweh using the Excel app-based program (Akoontan). This provision is necessary for the administrator of Ashriyah Saok Laweh to be able to comprise the financial report and present the easily understood finance report of the donor and the worshiper mosque Ashriyah Saok Laweh, distric of Solok, West Sumatra.
Apakah Implementasi “Reinventing Policy” Meningkatkan Tax Compliance” Pajak Badan? Rinaldi Munaf; Nini Syofriyeni; Yurniwati Yurniwati
Jurnal Akuntansi dan Governance Andalas Vol 2 No 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.29

Abstract

This research is aims to analyze and describe the level of compliance of corporate taxpayers after the Reinventing Policy is implemented. The study was conducted on the Agency taxpayers in the Padang KPP office. The data was collected using a questionnaire. The analytical method used is descriptive statistics, which evaluates the level of achievement of respondents' answers that reflect the level of tax compliance and implementation of Reinventing Policy and linear regression analysis to determine the effect of Reinventing Policy on corporate taxpayer compliance. The results of descriptive statistical research indicate the Reinventing Policy variable has a level of achievement of respondents' answers of 3.78 which means that the implementation of Reinventing Policy is quite good. This was followed by the level of compliance of corporate taxpayers which was also quite good as indicated by the level of achievement of respondents' answers of 3.94. The results also showed that the Reinventing Policy had a significant effect on corporate taxpayer compliance. This finding implies that the policies have been responded by taxpayers by showing changes in their behavior.
Co-Authors Abd. Rasyid Syamsuri Amsal Djunid Anggraeni, Dian Yuni Annisa Rahman Atika Gando Suri Denny Yohana Nini Syofriyeni Rayna Kartika, Rayna Syahril Ali Verni Juita Yurniwati Yurniwati