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All Journal Natural Science: Journal of Science and Technology Jurnal Ilmu Informasi Perpustakaan dan Kearsipan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan KOMUNIKE: Jurnal Komunikasi Penyiaran Islam LINGUAL: Journal of Language and Culture IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Sumatra Journal of Disaster, Geography and Geography Education Jurnal Penelitian Pendidikan IPA (JPPIPA) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of English Education, Linguistic and Literature Organum: Jurnal Saintifik Manajemen dan Akuntansi ACITYA Journal of Teaching & Education English Language Teaching Educational Journal Jurnal Ilmiah PANNMED (Pharmacist, Analyst, Nurse, Nutrition, Midwivery, Environment, Dentist) Jurnal Riset Terapan Akuntansi Journal of English Language Teaching Innovations and Materials (Jeltim) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Klasikal: Journal of Education, Language Teaching and Science Journal of Language and Literature Inspiring: English Education Journal FOSTER: Journal of English Language Teaching Jurnal Abdidas Getsempena English Education Journal Lexeme : Journal of Linguistics and Applied Linguistics Journal of English Language Teaching and Learning (JETLE) Journal of English Education Program (JEEP) Journal of English Language and Education Sylva: Jurnal Ilmu-ilmu Kehutanan Global Abdimas: Jurnal Pengabdian Masyarakat Jurnal Abdimas Kartika Wijayakusuma Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Indonesian Journal of Educational Development (IJED) Indonesian Journal of EFL and Linguistics International Journal of Learning and Instruction (IJLI) Jurnal Ilmiah Ilmu Terapan Universitas Jambi Journal of Scientific Research, Education, and Technology Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Al-Miskawaih: Journal of Science Education (MIJOSE) Jurnal Manajemen Dan Akuntansi Medan Accounting Research Journal Indonesian Journal of Law and Justice Zona Kebidanan : Program Studi Kebidanan Universitas Batam Journal of Civil Engineering and Vocational Education J-CEKI Jurnal Abdimas Ilmiah Citra Bakti Indonesian Journal of English Language Teaching and Applied Linguistics JEELL (Journal of English Education, Linguistics and Literature)
Endang Susilawati
English Education Study Program and Education Faculty of Tanjungpura University Pontianak
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Journal : Accounting Research Journal

 1 
THE ROLE OF INTERNAL AUDIT IN RISK MANAGEMENT OF CORPORATE ORGANIZATIONS Susilawati, Endang; Rizqi, Vini; Permata Sari, Vina
Accounting Research Journal Vol. 2 No. 1 (2023): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.731

Abstract

Abstract. The role of audit in a company is very important because auditis a control of all activities in the organization, so the function of internalaudit is to control all activities in the organization so that workimplementation is more effective and efficient according topredetermined standards, therefore the role of internal audit Thecompany's risk will be small because company risk management canhelp the company's risk of events that will be faced in the future. Thisresearch uses a qualitative approach which aims to understand thephenomena that occur in research subjects to assess research questionsand to provide data. based on the researchers' ideas. focuses on previousresearch findings regarding the role of internal auditors in implementinggood risk management for good corporate governance. Based on thedescription, analysis, data interpretation and statistical data processingthat have been described in the previous chapters, it can be concludedthat the level of effectiveness of the role of the internal audit function isimportant in operational risk management. Based on the calculationresults of the average level of effectiveness located in quadrant II in theCartesian Diagram, it shows that the role of the internal audit function inoperational risk management has been effective. The role of internalauditors in risk management is closely related to the risk managementsystem development stage. Top management must be aware of theirspecific functions and responsibilities in risk management. Topmanagement must provide appropriate signals to lower levels ofmanagement (top-down approach) to convince them of their operationalresponsibilities regarding for example the development andimplementation of internal controls. Keywords: Internal Audit, Risk Management
IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE Susilawati, Endang; Mulyana, Asep
Accounting Research Journal Vol. 1 No. 2 (2023): Accounting Research Journal (March 2023 - Aug 2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i2.691

Abstract

This study aims to determine the implementation of tax collection to increase personal income tax revenue whether there is a big effect after billing individuals. domestic private person. Taxes have a very large role in generating domestic cash receipts in order to realize continuity and increase in national development. The method used in this research is a quantitative method with a descriptive approach and the data used is secondary data. The results of the study show that partially Billing does not have a significant effect on Individual Income Tax Receipts.
THE ROLE OF INTERNAL AUDIT IN RISK MANAGEMENT OF CORPORATE ORGANIZATIONS Susilawati, Endang; Rizqi, Vini; Permata Sari, Vina
Accounting Research Journal Vol. 2 No. 1 (2023): Accounting Research Journal (September 2023 - February 2024)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.731

Abstract

Abstract. The role of audit in a company is very important because auditis a control of all activities in the organization, so the function of internalaudit is to control all activities in the organization so that workimplementation is more effective and efficient according topredetermined standards, therefore the role of internal audit Thecompany's risk will be small because company risk management canhelp the company's risk of events that will be faced in the future. Thisresearch uses a qualitative approach which aims to understand thephenomena that occur in research subjects to assess research questionsand to provide data. based on the researchers' ideas. focuses on previousresearch findings regarding the role of internal auditors in implementinggood risk management for good corporate governance. Based on thedescription, analysis, data interpretation and statistical data processingthat have been described in the previous chapters, it can be concludedthat the level of effectiveness of the role of the internal audit function isimportant in operational risk management. Based on the calculationresults of the average level of effectiveness located in quadrant II in theCartesian Diagram, it shows that the role of the internal audit function inoperational risk management has been effective. The role of internalauditors in risk management is closely related to the risk managementsystem development stage. Top management must be aware of theirspecific functions and responsibilities in risk management. Topmanagement must provide appropriate signals to lower levels ofmanagement (top-down approach) to convince them of their operationalresponsibilities regarding for example the development andimplementation of internal controls. Keywords: Internal Audit, Risk Management
PENGARUH PENGETAHUAN PERPAJAKAN DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT KOTA CIMAHI ., Apriyanti; Susilawati, Endang; Mulyana, Asep
Accounting Research Journal Vol. 3 No. 2 (2025): Accounting Research Journal (March 2025 - Aug 2025)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v3i2.982

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar Pengaruh Pengetahuan Perpajakan dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Samsat Kota Cimahi. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data berupa kuesioner yang disebarkan secara langsung berdasarkan jumlah sampel 100 responden dan menggunakan metode deskriptif. Teknik analisis data yang digunakan adalah regresi linear berganda yang diolah dengan SPSS 27. Hasil penelitian ini menunjukkan bahwa secara parsial Pengetahuan Perpajakan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor, sedangkan Sistem Samsat Drive Thru tidak berpengaruh terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Secara simultan Pengetahuan Perpajakan dan Sistem Samsat Drive Thru berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor.
Co-Authors (F12107066), Maulida . Supeni, . ., Apriyanti Adelia, Irani Agus Indra Jaya Ahadi Sulissusiawan Ahmad Ridwan Al Bahy, Mahbub Pasca Al Qadrie, Imam Hidayatullah Albert Rufinus Alberta Rika Pratiwi Ali Djamhuri Ali, Nur Fitriana Muhammad Alrosanty, Karunia Sholihah Andari, Syabila Poppi Antonia, Tia Ardoni Ardoni Arriyadhi, Nizamuddin Arsita, Resa Asep Mulyana Auliza, Nur B, Moses Marconito Benito Bahri, Syarlly Banowati, Lies Budi Hartono Budi Mulyati, Budi Budiari, Metha Agnes Burhan, Hesti Trisnianti Bustami Bustami Chandra Fauzi Chesy, Laura Clarry Sada Daryusman, Karsa Daud, Alfani Ghutsa Devo, Oktaviano Dewi Harumsari, Dewi dewi novita Dewi Novita Sari Dian Ratna Sari dwi purwanto Dwi Riyanti Dwinanda, Desta Dwitasari, Anita Theresia Eka Fajar Rahmani Eka Nursanti Eko Abdurrahman Elita, Nur elyani, Veronikai Dewi Eni Rosnija Eny Rosnija, Eny Eusabinus Bunau Faadhilah, Nuha Fajar Rahmani, Eka Farhan, Elha Ramadhoni Fauziah, Amanda Filyani, Isra Fitriani, Rezky Dwi Fury Syatriani Gatot Sutapa Gomalla, Fourtha H Ali, Abdullah H, Kms Rizki Febrian Habib Mustofa Hakim, Ali Rakhman Handayani, Rifayetti Hariyanto, Ishak Hariyanto Hasanah Haris, Restu Nur Hermawan, Didit Hidayah, Amanda Nurul Hutapea, Gidion Hamonangan I Dewa Gde Mayun Permana Ibrahim Ibrahim Ida Ayu Putu Sri Widnyani Ida Hamidah Ikhsanudin Ikhsanudin . Ikhsanudin Ikhsanudin Indra Aditya Prayoga Irwan , Irwan Iwan Setiawan Iwan Supardi Kamila, Andi Syifa Kartika Putri Komalawati, Komalawati Kurniawati . Laras Oktavia Andreas Lestari, Gemi Nastiti Liu, Yang Yang Luwandi Suhartono Madyan, Madyan Mahdiyah, Dede Mahiesta, Syeraivy Mandayu, Yohana Yosiphanungkas Bahari Margareth, Margareth Margaretha, Rita Marika, Sandra Martiningsih, Indah Masrida, Wa Ode Maya Meidulan, Raisha Melinda Prawati Prawati Messyana, Lourensia Morgan, Gerry Muhammad Fahri, Muhammad Muhammad Zikran Mukti, Zisca Marcellina Mulyati , Budi Murtianda, Ghea nanang nanang Noviyanti, Azia Wahyu Novriana, Rizka Nurliessya, Rachmahditha Mega Nurraga, Damar Nuryani Rustaman Oktafia, Yuni Oktavia, Dessy Permata Sari, Vina Permatasari, Septika Indah Pratiwi, Irma Pratondo, Katon Puspita, . Putri, Ranti Berliana Qarina, Cindy Raden Mohamad Herdian Bhakti Rahayu Apriliaswati Rahmadina, Cut Anandea Realita, Friska Regina Regina Regina Reza Kurniawan Rezeki , Yanti Sri Rezeki, Merry Sri Ria Novianti Ria, Ade Rina Ratianingsih Rina Septianingsih, Rina Rini, Indra Waspada Rismaya Marbun Rizka Awwalliya Rizki, Vini Sanditia, Elma Sarantika, Pirda Sari Fitriyani, Sari Sari, Utari Kartika Sarwo F42106096 Sembiring, Rinawati Simanjuntak, Wenny F Sinap, Florentina Siti Rohana Sofian . Solihah, Mar’atus Sri Rezeki, Yanti Sudarsono Sudarsono Suhani, Rizka Suharyon, Suharyon Sulistiya Ningsih, Ratih SUMARNI Sumarni . Sumarni Sumarni Surmiyati Surmiyati Susi Sesilia, Susi Sutapa, Y. Gatot Sy. Husin Syarif Husin Syarifah Aminah Teguh, Evandreas Tengku Riza Zarzani N urai salam Uray Salam Utami, Westi Haryanti Vini Rizqi, Vini Wahyu Dwi Savitri Nuryadi Wardah Wardah Wardah Waruwu, Fotuho Widiyanti, Fiki Winny Liliawati Wulandari, Selvi Y Gatot Sutapa Y Y. Gatot Sutapa Y Yahya, Syarif Zen Yanti Sri Rejeki Yudhaswara Januarharyono Yuliana, Yohanes Gatot Sutapa Yuliani, Ummi Zaid, Zaid Zainal Arifin Zakiyatunnisa, Adela Zubir, Zubir Zulkifli N Zulkifli N, Zulkifli N