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All Journal Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ekonomi Global Masa Kini AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Academia Open Sricommerce: Journal of Sriwijaya Community Services Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan International Journal of Humanities Education and Social Sciences Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS

Ermadiani, Ermadiani

Faculty Of Economics, Universitas Sriwijaya

Author-ID : 3852988

Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

Published : 31 Documents Claim Missing Document

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Assistance in Compiling Cash Flow Reports for Small Businesses in Kerinjing Village Rina Tjandrakirana; Ermadiani Ermadiani; Anton Indra Budiman
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.46

Cash flow statement is an important report for every company. Cash flow is described as cash inflows and cash outflows. Cash flow statements are often used to describe the company's ability to meet operating costs and company obligations, so that in order to generate additional profits, the company must have cash to reinvest. Broadly speaking, the cash flow statement consists of three activities, namely operational activities, investing activities and financing activities. Each of these activities has its own role in the cash flow statement. The focus of problems faced by small businesses in general is not making bookkeeping, so they do not prepare financial reports including cash flow statements. This will cause the business process to falter and even go bankrupt. In addition, bookkeeping can be useful for knowing the company's financial condition, avoiding fraud, and can also help in making decisions.This Community Service will be carried out in Kerinjing village. This activity will be carried out by providing technical guidance to small business actors, where small business actors will be given prior knowledge of accounting science, the importance of accounting in a business, as well as financial reports, especially cash flow reports. Then they will also be given technical guidance on how to prepare a cash flow statement, and will be given assistance in preparing a cash flow statement for their business.

Socialization and Training of Value-added Tax (PPN) in Kerinjing Village, Ogan Ilir Regency Ermadiani Ermadiani; Rina Tjandrakirana; Rochmawati Daud; Anton Indra Budiman
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.44

Kerinjing Village is one of 241 villages in Ogan Ilir Regency and one of 19 villages in Tanjung Raja District, which is 7 Km to the West from the District Capital and 13 Km to the East from the Regency Capital and has an area of ± 3 , 00 Km2. Kerinjing Village is divided into 2 hamlets led by each Hamlet Head. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. The training given to training participants uses the pedagogical learning method. This method provides training to participants where participants are considered as adults. The speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participants. Community service activities are carried out in Kerinjing Village and are carried out within 2 days. This service plan was carried out for 1 month. In this training, participants were also given examples of recording and calculating VAT. So far, they don't really understand and know about how to make correct financial records in accounting. Participants can try to make financial records according to the income they receive from their business and try to calculate the amount of tax to be paid and make tax reports. The service team provides direct guidance and assistance in making financial records, calculating the amount of tax to be paid based on the income received and making tax reports.

PENGARUH LAPORAN HASIL PEMERIKSAAN, KETIDAKPATUHAN PADA PERATURAN, KELEMAHAN SISTEM PENGENDALIAN INTERN, DAN TINDAK LANJUT TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH SUMATERA SELATAN Rina Tjandrakirana; Ermadiani Ermadiani; Abdul Rohman; Ahmad Widad
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to see reports on the results of examinations, non-compliance with SPI, non-compliance with laws and follow-up checks that affect or not on the financial performance of local governments. We need to do this because there are many recent events related to the capture of local government organizers in relation to the financial management of local governments. This study uses a population of all Local Governments in the South Sumatra Province. Regional Governments consist of Provinces, Regencies, and Cities. The number of Regional Governments is 18 Regional Governments. By using secondary data in the form of financial statements consisting of budget realization reports, balance sheets, cash flow reports researchers examine the independent variables and dependent variables using multiple regression techniques. The data is a panel of data for 3 years from 2014, 2015 and 2016. The results of the research found are that the research model is feasible to use, the general influence of independent variables on the dependent variable is not strong (weak). The direction of the relationship is in the opposite direction. Thus the alternative hypothesis is rejected and the null hypothesis is accepted.

Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government Abdul Rohman; Rochmawati Daud; Ermadiani Ermadiani
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 4, December 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

The research we carry out is aimed at researching the implementation of measures taken by the local government (discretionary accruals) to the substantial amount of the budget obtained local governments in the current year. This study uses some model approach. The data obtained from reports generated include the Local Government Budget Realization Report (LRA), Statements of Operations (LO) and the Balance Sheet and Statement of Cash Flows (LAK) of each local government who are in the neighborhood of South Sumatera. All Model can show accrual discreation value. But first group (Healy, De angelo, and Hribar) show some variation result numbers with negatif and positive slope. Meanwhile on the second group (Jones and modified) the result shows consisten value and slope. The study results show that in the local government finances there are accruals values of accruals discreation. In addition, existing accrual discretion affects SILPA (SIKPA) of current year budget calculations.

Factors Affecting Understandibility of Micro, Small, and Medium Enterprises in Preparation of Financial Statement Based on SAK ETAP in Palembang Anton Indra Budiman; Rina Tjandrakirana; Rochmawati Daud; Ermadiani Ermadiani; Harun Delamat; Burhanuddin Burhanuddin; Ubaidillah Ubaidillah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol.1 No. 3, September 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

The role of MSMEs (Micro, Small and Medium Enterprises) are to improve the economy and reduce the unemployment in Indonesia is widely significant regarding to the growth of MSME growth in every year. However, MSMEs often find some problem which obstruct its business growth especially about the ffunding. The phenomena that exist today, many MSMEs only using funds/private capital to develop their business with reason their business is still in early growth. In fact, instead in early growth, MSMEs must do the innovation in order to be more competitive in the marketplace. In 2015, Indonesia was starting to face Asean Economic Community (AEC) where as the market competition will be more competitive for MSMEs. Therefore, to provide private capital also required other capital (loans) from third parties to fund the business growth of MSMEs. The reason why MSMEs do not make loans from other parties is about the unavailability of the financial statements based on SAK ETAP which can facilitate to access bank lending. Unavailability of financial statements in accordance with SAK ETAP on MSMEs has several factors, namely, costs are relatively expensive to pay for experts in the field of accounting, a lack of understanding in presenting financial statement based on SAK ETAP and the perceptions of MSMEs that considesr the financial statements are not urgency to do. This research aims to obtain empirical evidences whether the giving of information and socialization, educational background, level of education, size of enterprises and long effect on the understanding of MSMes in presenting financial statements based on SAK ETAP on MSMEs. The object in this study is MSMEs in Palembang city with number of respondents of 40 MSMEs with characteristics of small and medium enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size do not affect on the understanding of MSMes in presenting financial statements based on the SAK ETAP on MSMEs. Only long effect affect on the understandability of MESMEs in presenting the financial statement.

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING PADA PT PUPUK SRIWIDJAJA PALEMBANG Fertika Andriana; Ermadiani Ermadiani; Yusnaini Yusnaini
AKUNTABILITAS Vol 7, No 2 (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.v7i2.8924

The study modified from Muhlis et al (2010) on the influence of participation of budgeting on the performance of regional government apparatus with organizational culture and organizational commitment as Moderator. The object in this research is PT Pupuk Sriwidjaja Palembang. Data is processed using SPSS. From the results of analysis can be concluded that there is a positive influence and relation between participation of budget to managerial performance, there is no influence of organizational commitment to the participation relationship of budget preparation and Managerial performance. There is a negative and significant influence over the leadership style of the relationship between the participation of budget and managerial performance, which means leadership style weakens the influence of budget-making participation in managerial performance.

PENGARUH PERENCANAAN PAJAK DAN PRINSIP KONSERVATISME AKUNTANSI TERHADAP PRAKTIK MANAJEMEN LABA ( Studi Empiris pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2013-2015 ) Peri Purwanti; Ermadiani Ermadiani; Aryanto Aryanto
AKUNTABILITAS Vol 10, No 1 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i1.8808

The purpose of this research is to analyze the influence of the Tax Planning and Principle of Accounting Conservatism to Earnings Management. Samples in this research are 10 Food and Beverage companies listed on Indonesia Stock Exchange from 2013-2015. This research used multiple linear regression analysis. The result shows that Tax Planning and Principle of Accounting Conservatism have influence on Earnings Management.

PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN TUNGGAKAN PAJAK BADAN PADA KPP PRATAMA PALEMBANG SEBERANG ULU Aidil Fitrisyah; Ermadiani Ermadiani
AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i1.8787

Tax is a very large source of state revenue and is used for the State Budget. Increasing tax revenues which are increasing year by year are also accompanied by greater tax arrears. One of the factors of the tax arrears is due to the level of awareness and taxpayer compliance (WP). This study aims to find out how much influence tax collection has with the Letter of Reprimand and Forced Letter on the Receipt of Corporate Tax Arrears at Palembang Seberang Ulu Primary Tax Office. The method used in this study is a quantitative method with emphasis on testing theory through measuring research variables with numbers and analyzing data empirically. In this study, researchers used primary data, namely data regarding the number of letters of reprimand and the number of sheets of forced letters issued to corporate taxpayers. While secondary data are data on the receipt of corporate tax arrears, agency history, and organizational structure. The population in this study is a corporate taxpayer registered at Palembang Seberang Ulu Primary Tax Office, which has tax arrears in 2010, 2011, and 2012. Based on the results of the research and discussion in this study regarding the effect of the number of reprimand letters and forced letters issued to the receipt tax arrears partially / individually, it can be concluded that both the number of letters of reprimand and the number of forced letters issued for corporate taxpayers have no significant effect on the receipt of corporate tax arrears at Palembang Seberang Ulu Primary Tax Office. The results of the study indicate that 12.9% of the receipt of agency tax arrears is explained by a reprimand issued while the side is 87.1% explained by other factors. This study also shows that 5% of the agency's tax arrears receipts are explained by forced letters issued while the 95% side is explained by other factors.

ARAH EVALUASI PAJAK TRANSFER KENDARAAN BERMOTOR DI DINAS PENDAPATAN DAERAH KOTA PALEMBANG Apriani Br Barus; Ermadiani Ermadiani; Eka Meirawati
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.v7i1.8881

The transfer tax of motor vehicle is one of the local taxes that give a bigger significantly to the original revenue receipts. With the more development the making of motor vehicle technologi and people taste are always changing cause the transfer ownersip of a motor vehicle between one party and another party is very fast grow up. This research be made to evaluate the implementationof the adoption and acceptance the transfer tax of motor vehicle and efforts to see was has been made in inproved accept of the transfer tax of motor vehicle.Collect the transfer tax of motor vehicle based in South Sumatera provincia regulation number 3 year of 2011 about regional taxes. Its implementing regulation based on Southern Sumatera governor regulation number 11 ini years 2012. Implementation of collected already running with the legistation in force even though there are some technical obstacles in the implementation of the collection.This study uses descriptive qualitative analysis. The analysis is done qualitatively based on the data and information obtained during the study were associated with theories and concepts with collect the transfer tax of new motor vehicle administration.

TAX AVIODANCE DAN FAKTOR DETERMINAN PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BEI Rina Tjandrakirana; Ermadiani Ermadiani; Anton Indra Budiman
AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i1.15804

This study aims to determine and test the factors that influence tax avoidance in the coal mining subsector. In this study, tax avoidance is measured using the Effective Tax Rate (ETR) as the dependent variable. This study uses a sample in the form of financial reports from coal mining companies listed on the Indonesian stock exchange for the period 2014-2019. The research sample was determined by purposive sampling technique, in order to obtain 9 companies that met the requirements as samples. Data analysis was carried out by classical assumption test and hypothesis testing using multiple linear regression method. The results of this study indicate that the factors that influence tax avoidance in coal mining companies, namely company size, independent commissioners, and audit quality have an effect on tax avoidance. Meanwhile, Leverage has no effect on tax avoidance.

Co-Authors Abdul Rohman Abdulrohman Abdulrohman Adelia, Bella Adhitama, Fardinant Adhitama, Fardinant Ahmad Widad, Ahmad Aidil Fitrisyah Aliyah, Zahwa Anton Indra Budiman Apriani Br Barus Apriansyah Putra Apriyansyah, Apriyansyah Aryanto Aryanto ASPAHANI ., ASPAHANI Aspahani Aspahani Budiman, Anton Indra Budiman, Anton Indra Burhanuddin Burhanuddin DP, Rina Tjandrakirana Dwi Rini Fertika Andriana Harun Delamat HASNI YUSRIANTI Ika Sasti Ferina, Ika Sasti Media Kusumawardani, Media Meirawati, Eka Peri Purwanti Rinandy, Alditya Aris Rochmawati Daud, Rochmawati Rohman, Abdul Soediro, Achmad Tertiarto Wahyudi Thania Atika Pratiwi Tjandrakirana, Rina Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ubaidillah WENI NURFITASARI Yusnaini Yusnaini

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