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<![CDATA[TINGKAT KEPATUHAN WAJIB PAJAK DAN FAKTOR YANG MEMPENGARUHINYA ]]>
<![CDATA[Ryandi, Oscar]]>;
<![CDATA[Kusmana, Endang]]>;
<![CDATA[Arianto, Arianto]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v5i1.2450
<![CDATA[This research aims to determine the-effect of the application of e-Filing, Corruption Perception, Environment, and Taxation Sanctions the partial or together for submissive taxpayer Pontianak. This research take population of people own tax who registered at the West Pontianak Tax Office (KPP) and East Pontianak KPP. The number of samples taken 100 taxpayers. Data collection techniques use purposive sampling. Data analysis techniques used classic assumption test and multiple regression analysis.The results showed that the application of E-Filing is not positive and significant effect of taxation against Taxpayer Compliance. Corruption Perceptions a positive and significant effect against a compliance by tax payers. Environment a positive and significant effect against a Compliance Taxpayer. Tax Sanctions a positive and significant effect against a Compliance Taxpayer. General simultaneous testing of Application of the e-Filing, Perception of Corruption, Environment, and Tax Sanctions have a positive and significant effect on Taxpayer Compliance.]]>
<![CDATA[Kepatuhan Wajib Pajak (PKP) Berdasarkan Realisasi Penerimaan PPN Sebelum dan Sesudah Berlakunya E-Faktur ]]>
<![CDATA[Sari Zawitri]]>;
<![CDATA[Arianto Arianto]]>;
<![CDATA[Endang Kusmana]]>
<![CDATA[ Eksos Vol 14 No 1 (2018): Eksos ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Pontianak ]]>
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DOI: 10.31573/eksos.v14i1.79
<![CDATA[Direktorat Jendral Pajak (DJP) melakukan pembaharuan dalam sistem perpajakan dengan menerapkan aplikasi Teknologi Informatika. Dalam pemenuhan kewajiban PPN oleh PKP diwajibkan membuat Faktur Pajak berbentuk elektronik atau e-Faktur. Berdasarkan latar belakang tersebut, peneliti tertarik meneliti (1) Bagaimana pelaksanaan sistem e-Faktur? dan (2) Bagaimana tingkat kepatuhan Wajib Pajak (PKP) berdasarkan Realisasi Penerimaan PPN setelah diberlakukannya sistem e-Faktur? Penelitian ini adalah penelitian deskriptif kuantitatif untuk menganalisa pelaksanaan sistem e-Faktur pada wajib pajak yang dikukuhkan sebagai PKP. Hasil penelitian terdapat 5 (lima) langkah sistem e-Faktur, yaitu: (1) Melengkapi formulir dan persyaratan, (2) Mendatangi ke KPP, (3) Aktivasi akun PKP di KPP, (4) Melakukan permintaan nomor seri Faktur Pajak pada website e-Nofa Pajak, dan (5) Membuat e-faktur melalui OnlinePajak. Tingkat kepatuhan untuk PPN Dalam Negeri tidak mengalami perbedaan di wilayah KPP Pratama Mempawah yaitu 107% ditahun 2015 dan 104% ditahun 2016. Sedangkan pada PPN Impor terjadi peningkatan prosentase (%) sangat signifikan menjadi sebesar 115% pada tahun 2016, dimana pada tahun sebelum diberlakukannya e-Faktur hanya sebesar 26%. Kemudian terjadi peningkatan potensi penerimaan PPN, yaitu 30,67% ditahun 2015 meningkat menjadi 31,86 ditahun 2016. Dengan luaran penelitian adalah pembuktian keberhasilan pelaksanaan sistem e-Faktur yang diberlakukan oleh DJP pada KPP Pratama Mempawah. Dan mendorong pemerintah setempat untuk membuat suatu aturan/kebijakan yang lebih mengikat mengenai pelaksanaan sistem e-Faktur.]]>
<![CDATA[PENINGKATAN KUALITAS PELAYANAN PERPUSTAKAAN JURUSAN AKUNTANSI POLITEKNIK NEGERI PONTIANAK MELALUI PENGEMBANGAN PERPUSTAKAAN DIGITAL ]]>
<![CDATA[Theresia Siwi Kartikawati]]>;
<![CDATA[Tashadi Tarmizi]]>;
<![CDATA[Elsa Sari Yuliana]]>;
<![CDATA[Bob Mustafa]]>;
<![CDATA[Endang Kusmana]]>;
<![CDATA[Khamim Khamim]]>
<![CDATA[ Jurnal Inovasi Penelitian Vol 1 No 12: Mei 2021 ]]>
Publisher : <![CDATA[Sekolah Tinggi Pariwisata Mataram ]]>
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DOI: 10.47492/jip.v1i12.528
<![CDATA[Keberadaan perpustakaan di perguruan tinggi merupakan hal yang sangat penting. Sebagai perpustakaan akademik, perpustakaan perguruan tinggi berperan dalam menunjang pelaksanaan program perguruan tinggi sesuai dengan Tri Dharma Perguruan Tinggi, yaitu pendidikan dan pengajaran, penelitian serta pengabdian kepada masyarakat. Untuk itu tugas perpustakaan di perguruan tinggi adalah menyusun kebijakan dan melakukan kegiatan mengadakan, mengolah, menyimpan, menyajikan dan menyebarluaskan informasi yang menunjang pendidikan dan pengajaran, penelitian, pengabdian kepada masyarakat bagi keperluan civitas akademika. Penelitian ini mengembangkan sistim digitalisasi pelayanan Perpustakaan dengan menggunakan Senayan Library Management System (SLiMS) yang mengintegrasikan perkembangan tehnologi informasi ke dalam sistim pelayanan Perpustakaan Jurusan Akuntansi Politeknik Negeri Pontianak. Tujuan dari penelitian adalah sistim digitalisasi perpustakaan dapat meningkatkan kualitas pelayanan bagi para pengguna perpustakaan. SLiMS (Senayan Library Management System) yaitu sistem automasi perpustakaan sumber terbuka (open source) berbasis web yang pertama kali dikembangkan dan digunakan oleh Perpustakan Kemendikbud. Aplikasi ini digunakan untuk pengelolaan koleksi tercetak dan terekam yang ada di perpustakaan.Dengan diintegrasikannya teknologi informasi dalam administrasi perpustakaan, pustakawan akan dapat memberikan pelayanan yang lebih baik lagi bagi para pengguna perpustakaan. Penelitian ini menghasilkan modifikasi sistim digitalisasi perpustakaan jurusan Akuntansi Politeknik Negeri Pontianak menggunakan Senayan Library Management System (SLiMS) yang siap digunakan dan sudah dilakukan uji coba yang berjalan dengan baik. Target luaran yang dapat dicapai pada pelaksanaan Penelitian Institusi ini ini adalah : 1. Penerapan sistim pelayanan perpustakaan Jurusan Akuntansi Politeknik Negeri Pontianak yang terkomputerisasi. 2. Hasil penelitian akan diikutsertakan dalam Simposium Akuntansi Nasional Vokasi (SNAV) tahun 2021. 3. Hasil penelitian akan dimuat di jurnal terakreditasi nasional, yaitu Jurnal Manajemen Pelayanan Publik.]]>
<![CDATA[SINYAL KUALITAS LABA DARI KEBIJAKAN DIVIDEN PADA ASEAN ASSET CLASS PUBLICLY LISTED COMPANIES ]]>
<![CDATA[Theresia Siwi Kartikawati]]>;
<![CDATA[Endang Kusmana]]>;
<![CDATA[Zulham AlFarizi]]>;
<![CDATA[Qisty Ardhi]]>;
<![CDATA[Utin Nina Hermina]]>
<![CDATA[ Jurnal Cakrawala Ilmiah Vol. 2 No. 7: Maret 2023 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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<![CDATA[This research has aims to prove the effect of dividend payments on the quality of the company's earnings and it’s impact on the predictability of the company's cash flows in the future future empirically. Population in research these are some companies in the region ASEAN which is included in the list of ASEAN Asset Class Publicly Listed Companies. Research methods use the associative method to see the relationship between the existing variables. Results of This research will show that the company who have paid dividends consistently proven will have better earnings quality than companies that do not pay dividends to company shareholders. As well company size can affect the quality the company's profit shows that the amount of coefficient of firm size is positive and significant to the two proxies of earnings quality used in research, namely ADA and AAQ. So it can be concluded that the size larger companies will present higher earnings quality. While results testing of other variables shows company growth and sales growth the company has no significant effect on the quality of earnings owned by a company.]]>
<![CDATA[Transformasi Digital Meningkatkan Kinerja Keuangan Koperasi di Kota Pontianak ]]>
<![CDATA[Perdhiansyah, Perdhiansyah]]>;
<![CDATA[Kusmana, Endang]]>
<![CDATA[ Eksos Vol. 20 No. 1 (2024): Eksos ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Pontianak ]]>
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DOI: 10.31573/eksos.v20i1.777
<![CDATA[The digitalization of cooperative services the convenience, speed of service, comfort, and security are the main goals. for members when transacting with the cooperative. Improved financial performance illustrates a good level of financial health. When a process is assessed and monitored over time, the result is its performance. Knowing how the digitalization of services affects the financial performance of cooperatives in Pontianak City is the main objective of this research. This research uses a descriptive research strategy with quantitative methods. This research sample consists of all financial reports produced by institutions that have utilized the digitalization of cooperative services. The research results prove that digitalization of services has an effect on financial performance (ROA, ROE, BOPO). The digitalization of services has a major impact on the financial performance of cooperatives which grows along with advances in technology. This research is limited to the geographical area of Pontianak, so the results may not be generalizable to cooperatives in other locations.]]>
<![CDATA[Pelatihan Akuntansi Keuangan Daerah bagi Guru Akuntansi SMK Se-Kabupaten Mempawah ]]>
<![CDATA[Mustafa, Bob]]>;
<![CDATA[Kusmana, Endang]]>;
<![CDATA[Ardhi, Qisthi]]>;
<![CDATA[Dewi, V. Ananta Wikrama Tungga]]>;
<![CDATA[Perdhiansyah, Perdhiansyah]]>;
<![CDATA[Noor, Uray M.]]>;
<![CDATA[Khamim, Khamim]]>;
<![CDATA[Mahyus, Mahyus]]>
<![CDATA[ Kapuas Vol. 3 No. 1 (2023): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat ]]>
Publisher : <![CDATA[Politeknik Negeri Pontianak ]]>
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DOI: 10.31573/jk.v3i1.518
<![CDATA[This Community These Community Service Activities were initiated by the UPPM Team Accounting Department after coordinating with the Principal of SMKN 1 Mempawah Hilir in April 2022. The results of an initial survey via questionnaire of 8 accounting teachers in the Financial and Institutional Accounting Expertise Program showed that teachers still lack understanding of financial accounting area, as important material in learning Accounting Practicum for Government Agencies/institutions which focuses on recording transactions and completing the accounting cycle of Regional Work Units (SKPD). This is indicated by the fact that most of the accounting teachers in the Institutional Accounting and Finance Expertise Program do not understand the types of source documents for recording transactions and techniques for recording transactions, as well as completing the SKPD accounting cycle. The solution offered by the UPPM Team of the Accounting Department to solve partner problems is to organize Regional Financial Accounting Training for Accounting Teachers at Vocational Schools throughout Mempawah Regency. The target of this activity is that 12 teachers who teach in the Institutional Accounting and Financial Expertise Program in Mempawah Regency can record transactions and complete SKPD accounting cycles, making it easier for teachers to teach every material in the Accounting Practicum subject for Government Agencies/Institutions to students in their schools. each. This training will be held on Monday, October 3, 2022 in the Lab Room. Computer SMK Negeri 1 Mempawah Hilir. This training was attended by 12 accounting teachers from SMK Negeri 1 Mempawah Hilir and SMK Negeri Sungai Kunyit. Activities run smoothly from 08.30 – 16.00 WIB. After attending the training, there was a significant difference in the level of understanding of the participants compared to before attending the training. Participants' knowledge of regional financial accounting increased, as well as skills in carrying out the practice of preparing SKPD financial reports. This shows that the training was carried out effectively. Hopefully the results of this training activity will be useful for teachers in transferring knowledge to their students in the Accounting Practicum subject for Government Agencies/Institutions in their respective schools. Before the event was closed, the PPM Team of the Polnep Accounting Department handed over 12 textbooks to the participants. The session of presenting souvenirs to the Principal of SMK Negeri 1 Mempawah Hilir and taking a group photo ended this activity.]]>
<![CDATA[Optimization of Audit Tool Linked Archive System (ATLAS) on Risk Base Audit ]]>
<![CDATA[Endang Kusmana]]>;
<![CDATA[Perdhiansyah]]>;
<![CDATA[Risti Rahmaniar]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v9i2.800
<![CDATA[This article discusses the implementation of Project Based Learning (PBL) as a risk-based audit learning model utilizing the Audit Tool Linked Archive System (ATLAS) application. PBL is an effective approach to enhance student engagement and understanding in the audit process, particularly concerning the risks encountered in modern audit practices. By using ATLAS, students can learn independently and purposefully, leveraging technology to access relevant information and data. This study also examines how this learning model can improve students' competencies in the field of auditing and prepare them to face challenges in the workforce. This study uses a qualitative approach with a case study at the Accounting Department of Pontianak State Polytechnic, involving 3rd semester students who were divided into groups for an audit project. Data were collected through interviews, observations, and documentation, then analyzed thematically. The results showed that PBL and ATLAS significantly improved students' understanding of RBA and practical audit skills, with students reporting higher engagement and motivation. Recommendations include the integration of technology into the curriculum and training in the use of applications. The findings conclude that technology-supported PBL such as ATLAS is effective in preparing students for the challenges of the modern workplace.]]>
<![CDATA[PERAN KOMITE AUDIT DALAM MEMODERASI PENGARUH VAUSINAS FRAUD HEXAGON TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN KONSTRUKSI DI INDONESIA ]]>
<![CDATA[Theresia Siwi Kartikawati]]>;
<![CDATA[Ninik Kurniasih]]>;
<![CDATA[Endang Kusmana]]>;
<![CDATA[Arianto, Arianto]]>;
<![CDATA[Zulham AlFarizi]]>
<![CDATA[ Jurnal Cakrawala Ilmiah Vol. 4 No. 7: Maret 2025 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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<![CDATA[This study aims to prove empirically the effect of dividend payments on the quality of the company's earnings and its impact on the predictability of the company's cash flows in the future. The population in this study are companies in the ASEAN region that are included in the ASEAN Asset Class Publicly Listed Companies list. The research method uses the associative method to see the relationship between the existing variables. The results of the study show that companies that pay dividends consistently have better earnings quality than companies that do not pay dividends to their shareholders. Likewise, the effect of firm size on the quality of firm earnings shows that the magnitude of the coefficient of firm size is significant and positive for the two proxies of earnings quality used in this study, namely ADA and AAQ. Thus it can be concluded that the larger the size of the company, the higher the quality of earnings presented by the company. Meanwhile, the test results on other variables show that the company's growth and the company's sales growth do not have a significant effect on the quality of the company's earnings]]>
<![CDATA[Penyusunan Standar Operasional Prosedur Resiko Bisnis Bentuk Implementasi Peraturan Daerah Kalimantan Barat Nomor 3 Tahun 2023 pada Perusahaan Umum Daerah Aneka Usaha Provinsi Kalimantan Barat ]]>
<![CDATA[Adithya, Rizky]]>;
<![CDATA[Linda Suherma]]>;
<![CDATA[Kartawati Mardiah]]>;
<![CDATA[Yani Riyani]]>;
<![CDATA[Susan Andriana]]>;
<![CDATA[Baidhillah Riyadhi]]>;
<![CDATA[Endang Kusmana]]>;
<![CDATA[Haryati, Haryati]]>
<![CDATA[ JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[Politeknik Piksi Ganesha Indonesia ]]>
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DOI: 10.37339/jurpikat.v6i2.2131
<![CDATA[Perumda Aneka Usaha Provinsi Kalimantan Barat merupakan BUMD milik Provinsi Kalimantan Barat yang menjalankan kegiatan usaha pada bidang penjualan lumbung pangan, penyediaan barang dan jasa dan jasa lainnya. Namun belum terdapat pedoman pengukuran kinerja dan standar operasional untuk menjalankan usaha tersebut. Hal ini dikarenakan banyak aset tetap milik perumda yang disewakan kepada masyarakat sehingga bertentangan dengan Perda Kalbar Nomor 3 Tahun 2023 dan menjadi temuan dalam audit kinerja yang dilakukan oleh BPKP. Tujuan dilaksanakan PKM ini : 1). Meningkatkan peran manajemen Perumda Aneka Usaha Provinsi Kalimantan Barat dalam melakukan penyusunan pedoman audit kinerja; 2). Penyusunan SOP resiko bisnis diharapkan dapat meningkatkan kinerja dan mencegah terjadinya resiko yang dihadapi oleh Perumda Aneka Usaha Provinsi Kalimantan Barat serta sebagai tindak lanjut yang belum dilaksanakan. Pelaksanaan PPM ini dilakukan dengan berkoordinasi unit terkait. Hasil dari kegiatan PPM ini yakni tersusunnya pedoman audit kinerja dan SOP pengukuran kinerja.]]>
<![CDATA[Optimization of Audit Tool Linked Archive System (ATLAS) on Risk Base Audit ]]>
<![CDATA[Endang Kusmana]]>;
<![CDATA[Perdhiansyah]]>;
<![CDATA[Risti Rahmaniar]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v9i2.800
<![CDATA[This article discusses the implementation of Project Based Learning (PBL) as a risk-based audit learning model utilizing the Audit Tool Linked Archive System (ATLAS) application. PBL is an effective approach to enhance student engagement and understanding in the audit process, particularly concerning the risks encountered in modern audit practices. By using ATLAS, students can learn independently and purposefully, leveraging technology to access relevant information and data. This study also examines how this learning model can improve students' competencies in the field of auditing and prepare them to face challenges in the workforce. This study uses a qualitative approach with a case study at the Accounting Department of Pontianak State Polytechnic, involving 3rd semester students who were divided into groups for an audit project. Data were collected through interviews, observations, and documentation, then analyzed thematically. The results showed that PBL and ATLAS significantly improved students' understanding of RBA and practical audit skills, with students reporting higher engagement and motivation. Recommendations include the integration of technology into the curriculum and training in the use of applications. The findings conclude that technology-supported PBL such as ATLAS is effective in preparing students for the challenges of the modern workplace.]]>
