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All Journal Indonesian Journal of Sustainability Accounting and Management AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Sricommerce: Journal of Sriwijaya Community Services JURNAL ABDIKARYASAKTI Indonesian Journal of Sustainability Accounting and Management Sriwijaya Accounting Community Services
Arista Hakiki
Fakultas Ekonomi, Universitas Sriwijaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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EVALUASI ATAS PENERIMAAN PAJAK DAN RETRIBUSI PARKIR PADA DINAS PENDAPATAN DAERAH DAN DINAS PERHUBUNGAN KOTA PALEMBANG Riqkiansyah Jerry; Ahmad Subeki; Arista Hakiki
AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i1.8884

Abstract

This study aims: 1) To find out the supervision in the management of parking collection on tax revenues and parking fees at the Regional Revenue Service and the Transportation Office of the City of Palembang, 2) To find out the obstacles faced by the Regional Revenue Service and the Transportation Office of Palembang City in increasing parking tax revenues and parking retribution in Palembang City. The results of this study indicate that the supervision of parking fees is carried out in two forms of supervision, namely direct supervision and indirect supervision. While supervision carried out at the Regional Revenue Service of Palembang City was two formed, namely supervision of parking tax payers and supervision of parking collectors. The obstacle faced by the Regional Revenue Service is not meeting taxpayers, taxpayers delaying tax payments. Whereas the Department of Transportation's obstacles are lack of supervision, the ability of parking operators who still need guidance and lack of parking support facilities. To increase parking tax and retribution, the author recommends that more improve coaching and training for employees so that they can improve its work performance, further enhances supervision both directly and indirectly.
SOCIALIZATION AND ASSISTANCE OF SOCIAL MEDIA UTILIZATION TO INCREASE SELLING POWER OF MSMES IN KERINJING OGAN ILIR VILLAGE Yusnaini Yusnaini; Burhanuddin Burhanuddin; Arista Hakiki; Nur Khamisah
JURNAL ABDIKARYASAKTI Vol. 2 No. 1 (2022): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.834 KB) | DOI: 10.25105/ja.v2i1.12489

Abstract

 This community service aims to provide solutions for MSME actors in Kerinjing Village in increasing selling power. To deal with the problems faced by business actors in Kerinjing village, socialization and assistance are needed in introducing, providing understanding and implementing the use of social media to market the products they produce. The implementation of this service is carried out by means of a lecture method related to the material followed by the process of assisting the creation of social media accounts and the use of social media in marketing products. This program of activities has been successfully implemented with satisfactory results. The output from the results of community service to participants is that the product promotion design is more attractive and easier to reach consumers. The results of this activity are expected to become teaching materials that can be delivered to students in the entrepreneurship and accounting information systems course.
PENGARUH THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK PERUSAHAAN INDEX SAHAM SYARIAH INDONESIA Ayu Andawiyah; Ahmad Subeki; Arista Hakiki
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i1.9342

Abstract

The purpose of this study was to examine the effect of thin capitalization with to cash effective tax rates as the proxy for tax avoidance. Control Variable used in this research is key management compensation, firms size, and profitability. The method used in this research is an analytical descriptive. The sample used in this research consist of 20 companies from manufacturing sector listed in Indonesian Stock Shariah Index (ISSI) in 2011– 2016. Sample selection methods used in this research is purposive sampling. The analysis methods used in this research is multiple regression analysis. The results show that the thin capitalization has a significant influence on cash effective tax rates as the proxy for tax avoidance. Key management compensation as control variable  has not been able to prove the effect on tax avoidance and   firms size profitability have a significant effect on cash effective tax rates as the proxy  for tax avoidance.
Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable Mukhtaruddin Mukhtaruddin; Ubaidillah Ubaidillah; Kencana Dewi; Arista Hakiki; Nopriyanto Nopriyanto
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 1 (2019): June 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i1.74

Abstract

Good corporate governance and corporate social responsibility can assist the company in facing the challenges and risks as a strategy in increasing the firm value by building the right image from the stakeholders’ view. This study aims to determine the effect of good corporate governance and corporate social responsibility on firm value with financial performance as a moderating variable. The population of this research is banking companies listed in Indonesia Stock Exchange (IDX) for 2011–2015. The sample consisted of 23 companies which were selected by purposive random sampling. This data is analyzed by using Partial Least Square approach. The results of this study indicate that good corporate governance has an insignificant positive effect on firm value; otherwise corporate social responsibility has a significant negative impact on firm value. Financial performance has significantly strengthened the relationship between good corporate governance and corporate social responsibility on firm value.
Accounting Information System Application Development on MSMEs in Kerinjing Village Arista Hakiki; Yusnaini; Aryanto
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.4

Abstract

Accounting Information Systems can be used on all types and scales of business, both large scale and Micro, Small and Medium Enterprises (MSMEs). The phenomenon in the field shows that most MSMEs think that accounting information systems are not needed in managing business ventures and even seem expensive and complex. Based on this view, it is necessary to develop an accounting information system application for MSMEs. It is hoped that this development can provide solutions to problems related to the use of MSME accounting information system applications, especially in Kerinjing Village. Assistance activities for implementing accounting information system applications for MSMEs in Kerinjing Village, Ogan Ilir can be useful in contributing to the development of Micro, Small and Medium Enterprises business in Kerinjing Ogan Ilir Village, especially in optimizing the performance of accounting information systems. The output of this activity is an accounting information system application that can be implemented by MSMEs in Kerinjing Village, Ogan Ilir
Sosialisasi dan Pendampingan Persiapan Peralihan Aplikasi Sistem Informasi Pelaporan Keuangan Menuju Networking-Web Based Application Pada Koperasi Karyawan PT. Pusri Arista Hakiki; Yusnaini Yusnaini; Burhanudin Burhanudin
Sriwijaya Accounting Community Services Vol. 2 No. 2 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i2.31

Abstract

The purpose of this activity is to carry out socialization and assistance in preparation for the transition of financial reporting information system applications to Networking-Web Based Applications at the Koperasi Karyawan PT. PUSRI. The benefit of this activity is that it can contribute to the development of cooperative business in Palembang, especially in the use of financial reporting system applications. The mentoring method is by providing explanations about the financial reporting system applications used by cooperative actors, simulations, use trials, discussions and feedback. The main output of this activity is the creation of a financial reporting system application that can be used routinely and optimally by cooperative actors in Palembang, especially at Kopkar PT. Pusri Palembang. The target and target audience for this activity are all accounting and finance staff as well as cooperative management. With this service activity, cooperative actors can understand the importance of the role of preparing simple financial reports for cooperatives which are useful in showing the results of their business (profit/loss) to analyze the development of their business and by using networking-web based applications it makes it easier for MSMEs to prepare financial reports. more easily and quickly
Pelatihan dan Pendampingan Intepretasi Informasi Laporan Keuangan Menggunakan Aplikasi Sistem Informasi Pelaporan Keuangan Berbasis Jaringan Client-Server Yusnaini; Arista Hakiki
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.41

Abstract

The purpose of this activity is to provide training and mentoring on interpreting financial report information using a client-server network-based financial reporting information system application at the employee cooperative of PT. Pusri. The benefit of this activity is to contribute to the development of cooperative businesses in Palembang, especially in interpreting and analyzing financial reports. The target audience of this activity includes all accounting and finance staff, as well as the management of PT. Pusri's employee cooperative in Palembang. The main output of this activity is a guide on how to interpret client-server-based financial reports, which can be used regularly and optimally by cooperative practitioners in Palembang, especially at Kopkar PT. Pusri Palembang. This activity will help cooperative practitioners understand the importance of accurate financial report interpretation for cooperatives, which is useful in showing the business results (profit/loss) to analyze the development of the business. By using a network-based web application, it will be easier and faster for MSME practitioners to create financial reports
Co-Authors Abdul Rohman Agil Novriansa Ahmad Subeki Anisa Listya Aryanto Ayu Andawiyah Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Hamzah, Ruth Samantha Henny Pratiwi Iwan Efriandy Kencana Dewi Khamisah, Nur Meirawati, Eka Meita Rahmawati Muhammad Farhan Muhammad Hidayat Mukhtaruddin Mukhtaruddin Nopriyanto Nopriyanto Patmawati Patmawati Relasari, Relasari Restu Inayah Riqkiansyah Jerry Rochmawati Daud, Rochmawati Saggaf, Abdullah Syarifa Fitria Tertiarto Wahyudi Ubaidillah ., Ubaidillah Yusnaini Yusnaini Yusnaini