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All Journal Sodality: Jurnal Sosiologi Pedesaan ETIKONOMI Jurnal Pendidikan Akuntansi (JPAK) Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Jurnal TIMES Jurnal Penelitian Ekonomi dan Bisnis Journal of Aquatropica Asia Business UHO: Jurnal Administrasi Bisnis Jurnal Dimensi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Sebatik Martabe : Jurnal Pengabdian Kepada Masyarakat Jiko (Jurnal Informatika dan komputer) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan YUME : Journal of Management Indonesian Journal of Economics, Social, and Humanities Jurnal Administrasi dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi JURNAL PERIKANAN TROPIS Prosiding National Conference for Community Service Project Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Abdi Insani Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis Manajemen Prima Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Computer Networks, Architecture and High Performance Computing STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal Economic and Strategy (JES) Jurnal Pengabdian Perikanan Indonesia Journal of Global Sustainable Agriculture Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Pendikdas: Jurnal Pendidikan Dasar AKADEMIK: Jurnal Mahasiswa Humanis Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Borneo : Journal of Islamic Studies Innovative: Journal Of Social Science Research Journal of Vocational in Aquaculture (JAVA) Jurnal Rekayasan Lingkungan dan Biosistem Journal of Technology and Data Science
Robin Robin, Robin
Universitas Sumatera Utara
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THE INFLUENCE OF ACCOUNTING UNDERSTANDING, WORK EXPERIENCE AND THE ROLE OF INTERNAL AUDIT ON THE QUALITY OF FINANCIAL REPORTS FOR REGIONAL DEVICES WITH INTERNAL CONTROL SYSTEMS AS INTERVENING VARIABLES (Study of Karimun Regency Government) Saputra, Adi; Satriawan, Bambang; Robin, Robin; Khaddafi, Muammar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 11 (2022): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i11.69

Abstract

This study aims to determine and analyze the effect of accounting understanding, work experience and the role of internal audit on the financial statements of regional officials with the internal control system as an intervening variable in the Karimun Regency Government. This study uses a quantitative analytic survey method by distributing questionnaires to employees in the OPD (Regional Organizational Organization) Karimun Regency. The population and sample in this study were employees at 33 OPDs in Karimun Regency which consisted of OPD Financial Administration Officers (PPKeu), expenditure treasurers, revenue treasurers and Budget Users (PA) as well as staff who were directly related to the preparation of financial statements totaling 109 people. Data were analyzed using Descriptive Statistical Analysis and Partial Least Square Analysis (SEM-PLS) with Smart PLS 3.0 software program. The results of this study indicate that work experience and the role of internal audit partially have a positive and significant effect on the quality of financial reports, while accounting understanding has a positive and insignificant effect on the quality of financial statements in Karimun Regency and accounting understanding and work experience mediated by the internal control system have a positive effect. and significant to the quality of financial reports, while the role of internal audit mediated by the internal control system has a positive and insignificant effect on the quality of financial reports.
THE INFLUENCE OF TAX KNOWLEDGE, UNDERSTANDING OF TAX REGULATIONS, AND IMPLEMENTATION OF E-FILLING SYSTEMS, TOWARDS MSMEs TAXPAYER COMPLIANCE WITH TAX SOCIALIZATION AS A MODERATING VARIABLE (SURVEY ON UMKM AGENCY WP REGISTERED AT KPP PRATAMA BATAM SELATAN Silaban, Amon; Robin, Robin; Satriawan, Bambang; Irfan, Irfan; Khaddafi, Muammar; Wibisono, Chablullah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 12 (2022): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i12.84

Abstract

This study aims to analyze and provide empirical evidence about the effect of tax knowledge, understanding of tax regulations, and the application of the e-filling system on taxpayer compliance with taxation socialization as a moderator. The population of this study is umkm corporate taxpayers registered at KPP Pratama Batam Selatan with a total population of 14,483 taxpayers. This study uses the Slovin formula to obtain a total sample of 99 taxpayers. This study uses primary data and secondary data with a quantitative approach. The primary data collection method is through a questionnaire which is measured using a Likert scale, while the secondary data is obtained from the Directorate General of Taxes through the application of e-research data. Data analysis method using Partial Least Square (PLS) with SmartPLS application. The test results show that tax knowledge has a significant effect on taxpayer compliance with a P-Value of 0.003 <0.05. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation.
THE INFLUENCE OF EMPLOYEE COMPETENCE, ORGANIZATIONAL COMMITMENT AND IMPLEMENTATION OF ACCOUNTING SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS WITH EMPLOYEE MOTIVATION AS VARIABLE MODERATING IN BAPPEDA KEPRI PROVINCE Wahyuni, Sri; Wibisono, Chablullah; Robin, Robin; Satriawan, Bambang; Irfan, Irfan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 1 (2022): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i1.98

Abstract

This study aims to examine the effect of employee competence, organizational commitment and accounting system implementation on the quality of financial reports with motivation as a moderating variable in Bappeda Riau Islands Province. This study uses secondary data. This study used a saturated sampling technique with a total sample of 104 companies. The data analysis technique used is the SEM method with the help of the PLS program with Smartpls 3.0 software. Based on the test results, it is known that employee competency with respect to the variable quality of financial statements obtained a path coefficient of 0.185 with a statistical value of 2.519 (> 1.64) and a p-value of 0.012 (<0.05). Because the t-statistic value must be more than 1.64 and the p-value <0.05, the first hypothesis (H1) is accepted. The next result is organizational commitment to the quality of financial reports obtained by a path coefficient of 0.101 with a statistical value of 1.081 (<1.64) and a p-value of 0.280 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H2) is rejected. Then the application of the accounting system to the quality of financial reports obtained a path coefficient of 0.019 with a statistical value of 10.518 (> 1.64) and a p-value of 0.000 (< 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H3) is accepted. Furthermore, employee motivation on the quality of financial reports moderated by employee motivation obtained a path coefficient of 0.0165 with a statistical value of 1.370 (<1.64) and a p-value of 0.171 (> 0.05). Because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H4) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected.
Co-Authors Aa Juhanda abdullah, akhyar Adi Saputra Afdal Afdal, Afdal Afiezan, H. Adam Agusman, Agusman Agustin, Greece agustin, isnaini nuzula Ahmad Fahrul Syarif Albert Albert Albert Albert Angeline, Shella Anggara, Jesslyn Anjani, Tiara Puspa Aprilla, Enje Aranggoh, Huliyan Ardiansyah Kurniawan Arfatul Makiyah Arifin, Novendy Ashrul Tsani Basri Basri Br Simamora, Rusdiana Chablullah Wibisono Chablullahwibisono, Chablullahwibisono Chandra, Randy Brilliant Chandra, Wenripin Christofher, Leonardo Cintia, Vidi Colossal, Steffia Tandiana Cung, Jimmy D L, R A Widyanti Deniansen, Tri Denni, Denni Devi Devi, Devi Devia Febrina Diana Diana Djanuarko, Djanuarko Djohan, Deva Edi Wijaya Eka Bertuah Emily, Emily Enda Noviyanti Simorangkir Endang Bidayani Erline, Meillverrani Fachrudin Fachrudin Fawwaz, Liyana Khairunnisa Fayola, Carissa Febrianna, Maudy Feriani Astuti Tarigan Ferry Hidayat Firnanda, Teguh Gresia, Silvy Hadeli Hadeli, Hadeli Hafidah, Riva Handinata, Aldrick Hangesti, Pangastuti Helmizuryani Helmizuryani, Helmizuryani Hendy Hendy Herlambang, Guntur Hesniati, Hesniati Hoki, Leony Hoky, Leony IKA PUSPA SATRIANNY Ikhsan Khasani Indra Indra Indriastuti, Cecilia Eny Innike Abdillah Fahmi Irwadi, Irwadi Iskandar, Andri Jesica, Jesica Jessica Jessica Johan, Ricky Julianti, Merline khusnul khotimah Kuandi Chandra Latersia Br Gurusinga Lim, Angellyn Martin, Leo Mercy Reyne Marlina Tirayoh Miftahul Jannah Miswinda, Miswinda MMSI Irfan ,S. Kom Mohammad Mukhlis Kamal Muammar Khaddafi Muhammad Basri Muhammad Nizar Naza, Fikri Nilhakim, Nilhakim NINGSIH, NINGSIH Nona Jane Onoyi Novianto, Jusky Nur Milla, Amalia Nurcahyono, Eka Oktana, Enda Pambudi, Kukuh Panjaitan, Erwin Setiawan Pasha, Muhammad Fermi Pratama Abdi Muhammad, Nur Puspitasari, Meika Putri, Isra Mulia R.A. Widyanti Diah Lestari Ramadhani, Dian Eka Risa, Fitria Robet Robet Rully Hidayatullah Safitri, Destiana Sari, Widia Satriany, Ika Puspa Satriawan, Bambang Sayaza, Mas Davino Sherin, Sherin Silaban, Amon Silvina, Silvina Siti Rahmawati Sitorus, Friska Darnawaty Sofyan, Silvia Sri Wahyuni Supitri, Supitri Surya, Mellitania Suyanto, Elvira Swarlanda, Swarlanda Tamba, Iventura Tan, Helen Tandrean, Ronaldo Thamrin Thamrin Tjahjo Tri Hartono Toni, Nagian Trie, Triyanto Tunisa, Risma Arafah Uli Bastanta S, Citra Variani, Joanna Verry Andre Fabiani Victor Victor Wily, Wily Wisnu Yuwono Wiwik Handayani Wiyoto Wiyoto, Wiyoto Yantri, One Yolanda, Yosy Yulizartika, Yulizartika Zambawi, Muhammad