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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Journal of Management, Economic, and Accounting Jurnal Economic Edu
Diah Khairiyah
Universitas Muhammadiyah Bengkulu
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH TINGKAT PENDIDIKAN FORMAL, PENGALAMAN KERJA, TINGKAT KUALIFIKASI PROFESI DAN COUNTINUING PROFESSION DEVELOPMENT TERHADAP KUALITAS AUDIT DI INSPEKTORAT PROVINSI BENGKULU Ilham Reza Tuwlah; Dinal Eka Pertiwi; Diah Khairiyah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6272

Abstract

This research aims to find out how the level of formal education, work experience, level of professional qualifications and counting professional development affect audit quality at the Bengkulu Province Inspectorate. The problem discussed in this thesis is the quality of audits at the Bengkulu Province Inspectorate. The population of this research is the auditors of the Bengkulu Province Inspectorate which consists of 95 auditors in the Bengkulu Province Inspectorate. The sample used in this research was all of the population, namely 95 Bengkulu Province Inspectorate auditors. The research method used is descriptive qualitative. The data collection method uses a questionnaire using multiple linear regression analysis. The results of this research show that, (1) the level of formal education has an effect on audit quality, (2) work experience has an effect on audit quality, (3) the level of professional qualifications has no effect on audit quality, (4) continuous professional development has an effect on audit quality, ( 5) level of formal education, work experience, level of professional qualifications, and continuous professional development together influence audit quality. Keywords: Formal Education Level, Work Experience, Professional Qualification Level, Continuous Professional Development, Audit Quality
The Effect of Company Size and Leverage on Tax Avoidance (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period) Ago Sahputra; Hernadianto Hernadianto; Ahmad Sumarlan; Diah Khairiyah
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1244

Abstract

Tax avoidance or commonly called tax avoidance is an effort to avoid tax legally that does not violate tax regulations by taxpayers by trying to reduce the amount of tax by looking for regulatory weaknesses (loopholes). The formulation of the problem in this study is whether company size and leverage affect tax avoidance. This study aims to see the effect of firm size and leverage on tax avoidance.Quantitative research method, The object of this research is a manufacturing company listed on the Indonesian stock exchange during the 2017-2019 period, with a purposive sampling method. The number of observations in this study amounted to 144 observations. By using multiple regression analysis technique, it can be concluded that firm size has a positive effect on tax avoidance with a sig value of 0.000 <0.05 and a t-count value of 3.941. Leverage has a positive effect on Tax Avoidance with a sig value of 0.012 <0.05 and a t-count value of 2.577. Company Size and Leverage have an effect on Tax Avoidance with a sig value of 0.000 <0.05 and an F value of 11,377.
PEMBERDAYAAN MASYARAKAT: PENINGKATAN KAPABILITAS PENGURUS KOPERASI MELALUI PELATIHAN ADMINISTRASI KEUANGAN DI KOPERASI AISYIYAH PDA SE WILAYAH KOTA BENGKULU Suharmi Suharmi; Ummul Khair; Diah Khairiyah
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 3 No. 3 (2020): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Permasalahan yang dihadapi oleh pengurus koperasi Aisyiyah adalah kurangnya pengetahuan mengenai administrasi koperasi dan laporan keuangan. Hal ini dikarenakan kurangnya pelatihan, karena koperasi Aisyiyah tersebar di kabupaten maka jarang sekali mendapatkan pelatihan. Pelatihan jarang sekali bahkan hampir tidak pernah diadakan di kabupaten. Pelatihan sering diadakan di Kota saja, pengurus koperasi merasa kesulitan untuk mengikuti pelatihan karena jarak tempuh yang cukup jauh sehingga memerlukan waktu dan biaya yang tidak sedikit.Metode pelaksanaan yang dipilih oleh pengabdi adalah penyuluhan dan pelatihan. Penyuluhan dilaksanakan agar pengurus koperasi paham mengenai administrasi koperasi. Kemudian pelatihan dilaksanakan agar pengurus koperasi memiliki pengetahuan mengenai membuat laporan keuangan sesuai dengan standar akuntansi koperasi yang berlaku umum.Dampak dari pengabdian ini  adalah terjadi peningkatan pengetahuan dan keterampilan pemahaman mengenai administrasi koperasi dan pembuatan laporan keuangan. Pemahaman pengurus koperasi mengenai administrasi koperasi mengalami peningkatan dari 25% menjadi 70%, hal ini menunjukkan ada peningkatan sebesar 45%. Pemahaman pengurus koperasi Aisyiyah mengenai laporan keuangan juga mengalami peningkatan dari 10% menjadi 50%, peningkatan terjadi sebesar 40%.
Co-Authors Ago Sahputra Ahmad Junaidi Audry Nurmeliana Putri Dinal Eka Pertiwi Febindra eka widi Oktavia Hernadianto, Hernadianto Herwan MDK Ilham Reza Tuwlah Jandipa Loparis Legista Sari Marini Mirra Sriwahyuni Muhammad Yusuf Nensi Yuniarti Podesta, Fiana RANI Ranidiah, Furqonti Rina Yuniarti, Rina Setiorini, Hesti Suharmi Suharmi Sumarlan, Ahmad Tio Dwi Cahyo Ulfa Tri Ummul Khair Wendhy Iriyani Atmaja Yafhet Conellya Yanti Paulia Yulian Fauzi