Article Per Year (5 Year)
p-Index From 2021 - 2026
8.2
P-Index
This Author published in this journals
All Journal Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Media Wahana Ekonomika Al Ishlah Jurnal Pendidikan IJBE (Integrated Journal of Business and Economics) Edukasi Islami: Jurnal Pendidikan Islam JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi J-MACC : Journal of Management and Accounting Inovator : Jurnal Manajemen BJRA (Bongaya Journal of Research in Accounting) Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal GeoEkonomi Jurnal Ilmiah Wahana Pendidikan Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal Manajemen dan Profesional Jurnal Media Akuntansi (MEDIASI) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Innovative: Journal Of Social Science Research Dikdimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Pendidikan Islam JURNAL MANAJEMEN DAN INVESTASI (MANIVESTASI) Jurnal Penelitian Pendidikan Indonesia ADM : Jurnal Abdi Dosen dan Mahasiswa
Reva Maria Valianti, Reva Maria
Universitas PGRI Palembang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

Published : 78 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 78 Documents
Search

 4   5   6   7   8 
The Impact of Accounting Science and Entrepreneurship Literacy on Students' Entrepreneurship Motivation Januardi, Januardi; Lestari, Neta Dian; Valianti, Reva Maria
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 8 No. 1 (2023): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Publisher : Graduate Program Magister Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmksp.v8i1.10383

Abstract

The student already has a strong grasp of business literacy, and he naturally has access to information on how businesses are organized. When participating in practice sessions or seminars on entrepreneurship that are organized by various organizations, women with strong leadership motivation comes from their level of activity. The current study employs a quantitative approach with the goal of determining the most significant impact of the Entrepreneurial Literacy and Accounting Science on the motivation of entrepreneurial students. A straightforward, effective method that is used is the sampling and responding technique. using a sample size of approximately 100 respondents with a 5% error rate. This study employed the Multiple Linear Regression Analysis method. The results of the study indicate that Entrepreneurship Literacy and Accounting Science are relevant to 2020 Student Motivation for Entrepreneurs in both partial (t) and simultaneous (F) forms.
Teachers’ Perceptions about Student Management in State Junior High School, Palembang City Meilia Rosani; Valianti, Reva Maria; Lestari, Neta Dian
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 8 No. 2 (2023): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Publisher : Graduate Program Magister Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmksp.v8i2.12183

Abstract

The purpose of this study was to examine how teachers at SMP Kota Palembang view student management in terms of admitting new students, documenting student data, grouping students, and coaching students. Obtained 150 samples from a population of 300 teachers or 50%. The research tool is a questionnaire using a likert scale which has been proven valid and reliable. The average score (mean) is used for data analysis. Based on research findings, state junior high school students are well managed, the results of the overall research implementation of student management in Palembang City Public Middle School. This is marked by an overall average score of 76% in the good category.
The Effect of Performance Monitoring and Evaluation on Productivity Work of Village Devices in All District Villages Belitang Mulya Rismansyah, Rismansyah; Salita, Shelen Mayang; Valianti, Reva Maria
INOVATOR Vol 12 No 1 (2023): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v12i1.17612

Abstract

Human resources are the most important factor in an organization as the holder of control and the main asset to achieve goals in the organization where he works. The phenomenon that occurs is that village officials are less disciplined when working, village officials come and go not according to the rules of working hours, lack of communication between col-leagues when carrying out activities. This study aims to determine the effect of monitoring and performance evaluation on the work productivity of village officials in all villages in the Belitang Mulya District. The research method used is quantitative. Data were analyzed using Simple Linear Regression, Multiple Linear Regression, Correlation Coefficient, Coefficient of Determination, t-Test, and F Test. The results showed that there was a signif-icant effect of performance evaluation on work productivity and there was a significant effect of monitoring and evaluation of performance on work productivity.
Faktor-Faktor Yang Mempengaruhi Prediksi Arus Kas Operasi Masa Depan Pada Perusahaan Subsektor Pertambangan Batu Bara Yang Terdaftar di BEI Tahun 2016-2021 Amalia, Riski; Valianti, Reva Maria; Arifin, Mohammad Aryo
Jurnal Media Akuntansi (Mediasi) Vol. 6 No. 2 (2024): Jurnal Media Akuntansi (MEDIASI), Maret 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v6i2.14957

Abstract

ABSTRACT This study aims to determine the factors that influence the prediction of future operating cash flows. The variables used are operating profit, net income and operating cash flow. The population of this research is coal mining sub-sector companies listed on the Indonesia Stock Exchange, totaling 24 companies. The sampling technique is purposive samplin. The number of samples is 10 companies. This research is a quantitative research. The data collection technique is the financial report in the Coal Mining Sub-sector on the IDX in 2016-2021. The data used is secondary data. This study uses multiple linear regression analysis method, which is to find out how much influence operating profit and net income have on operating cash flows in the future, and data testing is carried out with the help of the SPSS (Statistical Product And Service Solution) program.The results of the research that have been carried out partially show that there is an effect of operating profit on operating cash flow while net income has no effect on operating cash flow and the results simultaneously show that operating profit and net income have an influence on operating cash flow in predicting for the following year. Keywords: Operating Profit, Net Income, Operating Cash Flow. ABSTRAK Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi prediksi arus kas operasi masa depan. Variabel yang digunakan adalah laba operasi, laba bersih dan arus kas operasi. Populasi penelitian ini perusahaan subsektor pertambangan batu bara yang terdaftar di BEI yang berjumlah 24 perusahaan. Teknik pengambilan sampel adalah purposive sampling. Jumlah sampel sebanyak 10 perusahaan. Penelitian ini merupakan penelitian kuantitatif. Teknik pengumpulan data adalah laporan keuangan di Subsektor Pertambangan Batu Bara di BEI tahun 2016-2021. Data yang digunakan adalah data sekunder. Penelitian ini menggunakan metode analisis regresi linear berganda yaitu mengetahui seberapa besar pengaruh laba operasi dan laba bersih terhadap arus kas operasi di masa depan, dan pengujian data dilakukan dengan dibantu program SPSS (Statistical Product And Service Solution) 22. Hasil uji hipotesis menyimpulkan bahwa secara parsial variabel laba operasi berpengaruh signifikan terhadap arus kas operasi sebesar 0,000 < 0,05, variabel laba bersih tidak berpengaruh signifikan terhadap arus kas operasi sebesar 0,770 > 0,05, dan dapat disimpulkan secara simultan yaitu terdapat pengaruh antara variabel laba operasi dan laba bersih terhadap arus kas operasi sebesar 0,000. Kata kunci: Laba Operasi, Laba Bersih, Arus Kas Operasi
Analisis Pajak Penghasilan Pasal 21 Atas Gaji Pegawai Dinas Kesehatan Puskesmas Gunung Kemala di Kota Prabumulih Novianti, Serli; Valianti, Reva Maria; Nurmala, Nurmala
Jurnal Media Akuntansi (Mediasi) Vol. 6 No. 2 (2024): Jurnal Media Akuntansi (MEDIASI), Maret 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v6i2.14959

Abstract

ABSTRACT Income Tax Article 21 is a tax in the form of wages,honorarium,allowances,other payments obtained by domestic taxpayers related to work and position.The purpose of this research was to find out how the mechanism for calculating, withholding Article 21 Income Tax on the Salaries of Health Office Employees at the Gunung Kemala Health Center in the City of Prabumulih. The type of data used in this study is secondary data in the form of Salaries for the Health Office of the Gunung Kemala Public Health Center in the city of Prabumulih in 2023, the method used is a qualitative method, the data collection technique used is documentation and interviews, the population in this study are Civil Servants, while the sample used is the Salary of Civil Servants. The data analysis used in this research is descriptive analysis. the research results of the calculation of Article 21 PPh deductions are in accordance with the provisions of the tax law where seen in the conclusions and suggestions in the calculation of Article 21 PPh already using the latest PTKP rates with the results of the calculation there is a difference in overpayment when reporting such as employees of the Mount Kemala Public Health Center in the city of Prabumulih. Keywords: Income Tax, Income Tax Article 21, PTKP ABSTRAK Pajak Penghasilan 21 adalah pajak berkaitan dengan gaji,honorarium, tunjangan, dan pembayaran lainnya yang didapatkan Wajib Pajak dan berkaitan dengan pekerjaan maupun jabatan.Tujuan penelitian ini untuk mengetahui bagaimana mekanisme perhitungan, pemotongan Pajak Penghasilan Pasal 21 atas Gaji Pegawai Dinas Kesehatan Puskesmas Gunung Kemala Dikota Prabumulih, data yang digunakan dalam penelitian ini adalah data sekunder berupa Gaji Pegawai Dinas Kesehatan Puskesmas Gunung Kemala dikota Prabumulih tahun 2023, metode yang digunakan yaitu metode kualitatif, teknik pengumpulan data dengan cara dokumentasi dan wawancara, populasi dalam penelitian ini adalah Pegawai Negeri Sipil, sedangkan sampel yang dipakai adalah Gaji Pegawai Negeri Sipil. Analisis data yang digunakan dalam penelitian ini adalah Analisis Deskriptif.Hasil penelitian perhitungan pemotongan PPh Pasal 21 sudah sesuai dengan ketentuan undang-undang perpajakan dimana dilihat pada kesimpulan dan saran dalam perhitungan PPh Pasal 21 sudah menggunakan tarif PTKP terbaru dengan hasil perhitungan terdapat selisih lebih bayar saat pelaporan SPT Pegawai Dinas Kesehatan Puskesmas Gunung Kemala dikota Prabumulih. Kata kunci: Pajak Penghasilan, PPh Pasal 21, PTKP.
Analisis Akuntabilitas Pengelolaan Dana Desa Tanjung Payang Kabupen Lahat Hasibuan, Elvina Sari; Valianti, Reva Maria; Eko Putra, Andri
Jurnal Media Akuntansi (Mediasi) Vol. 7 No. 1 (2024): Jurnal Media Akuntansi (MEDIASI), September 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v7i1.16739

Abstract

ABSTRACT The purpose of this research was conducted with the aim of describing how accountable the management of village funds is in Tanjung Payang Village, Lahat Selatan District, Lahat Regency in 2019-2021. In this study, the type of data used was secondary data in the form of Village Fund Budget reports in Tanjung Payang Village, the method used was qualitative method, the data collection technique used was documentation, literature study and interviews. The population in this study is responsible management of village funds in Tanjung Payang Village, Lahat Regency and the sample used in this research is village funds in Tanjung Payang Village, Lahat Regency in 2019, 2020, 2021. The data analysis used in this study used descriptive qualitative analysis. Keywords: Accountability, Management Of Village Funds. ABSTRAK Tujuan dari penelitian ini dilakukan dengan Tujuan untuk mendeskripsikan bagaimana akuntabilitas pengelolaan dana desa di Desa Tanjung Payang Kecamatan Lahat Selatan Kabupaten Lahat Tahun 2019-2021. Dalam penelitian ini jenis data yang digunakan data sekunder berupa laporan Anggaran Dana Desa di Desa Tanjung Payang, metode yang digunakan adalah metode kualitatif, teknik pengumpulan data yang digunakan adalah dukumentasi, studi kepustakaan dan wawancara. Populasi dalam penelitian ini adalah pengelolaan dana desa yang bertanggung jawab di Desa Tanjung Payang Kabupaten Lahat dan sampel yang digunakan dalam penelitian adalah dana desa di Desa Tanjung Payang Kabupaten Lahat Tahun 2019, 2020, 2021. Analisis data yang digunakan dalam penelitian ini menggunakan analisis deskriptif kualitatif. Dari hasil pembahasan disimpulkan bahwa periode 2019-2021 menunjukan pengelolaan dana desa termasuk kategori sangat baik, pelaksanaan pengelolaan dana desa selama 3 (Tiga) tahun dilaksankan dengan baik pengelolaan dana desa sepenuhnya terealisasi. Kata kunci: Akuntabilitas, Pengelolaan Dana Desa.
Analisis Penerapan Audit Internal Dalam Perencanaan dan Pengendalian Penjualan Pada PT. Indomarco Prismatama di Kelurahan 10 Ulu Palembang Lestari, Putri; Valianti, Reva Maria; Jusmani, Jusmani
Jurnal Media Akuntansi (Mediasi) Vol. 7 No. 1 (2024): Jurnal Media Akuntansi (MEDIASI), September 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v7i1.16748

Abstract

ABSTRACT This research aims to find out how internal audit is implemented in sales planning and control at PT. Indomarco Prismatama in Subdistrict 10 Ulu Palembang. This research uses a qualitative method based on the philosophy of postpositivism, used to examine the condition of natural objects.The research results show that the planning and management of controls at PT Indomarco Prismatama in Subdistrict 10 Ulu Palembang was greatly helped by the success of the internal audit carried out at PT Indomarco Prismatama in Subdistrict 10 Ulu Palembang. The internal audit of PT Indomarco Prismatama in District 10 Ulu Palembang has been effective. This is clearly seen from the internal audit objectives, scope of work, implementation, reporting and follow-up, all of which support the company's efforts to optimize the way it sets sales plans and monitors activities related to implementation of sales to ensure progress. in line with the initial business plan. Keywords: Planning, Control, Internal Audit. ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana penerapan audit internal dalam perencanaan dan pengendalian pejualan pada PT. Indomarco Prismatama di Kelurahan 10 Ulu Palembang. Dalam penelitian ini menggunakan metode kualitatif yang berlandaskan pada filsafat pospositivisme, digunakan untuk meneliti pada kondisi obyek yang alamiah. Hasil penelitian menunjukan perencanaan dan pengelolaan pengendalian di PT Indomarco Prismatama di Kelurahan 10 Ulu palembang sangat terbantu dengan keberhasilan audit internal yang dilakukan di PT Indomarco Prismatama di Kecamatan 10 Ulu Palembang. Audit internal PT Indomarco Prismatama di Kecamatan 10 Ulu Palembang sudah efektif Hal ini terlihat jelas dari tujuan audit internal, ruang lingkup pekerjaan, pelaksanaan, pelaporan, dan tindak lanjutnya, yang semuanya mendukung upaya perusahaan untuk mengoptimalkan cara menetapkan rencana penjualan dan memantau aktivitas yang berkaitan dengan pelaksanaan penjualan untuk menjamin kemajuannya. sejalan dengan rencana bisnis awal. Kata kunci: Perencanaan, Pengendalian, Audit Internal.
Pengaruh Pengalaman Kerja Dan Lingkungan Kerja Internal Terhadap Peningkatan Kualitas Pegawai Rumah Sakit Muhammadiyah Palembang Agustiawan, Dima; Valianti, Reva Maria; Novalia, Nurkardina
Jurnal Manajemen dan Investasi (MANIVESTASI) Vol. 6 No. 2 (2024): Jurnal Manajemen dan Investasi (MANIVESTASI), Desember 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmanivestasi.v6i2.17802

Abstract

ABSTRACT This study aims to determine the effect of work experience on the quality of work of Muhammadiyah Hospital Palembang employees. The population of this study were all permanent employees of muhammadiyah Hospital in Palembang. The research sample was 80 respondents taken by all of the Muhammadiyah Hospital in Palembang. The data studied were questionnaires for Muhammadiyah Hospital Palembang employees.method used quantitative method. Based on research results 1) based on the t-test of the work experience variabel there is a significan effeck of 0.000 <0,05 be finish that there’s significant impact on the experience variable. Work on the quality of work 2) based on the t-test of the internal work environment, it has a significant effect of 0.000 < 0.05. so it can be concluded partially that is a significant influence between the internal work environment variables on the quality of work. Based on the F test, the variables of work experience and internal work environment have a significant effect of 0.000< 0.05, it can be concluded that there is an effect of work experience and internal work environment together on the work quality of muhammadiyah Hospital Palembang employees. The influence of work experience and internal work environment together on the quality of work of Muhammadiyah Hospital Palembang. Keywords : Work Experience, Internal Work Environment, and Quality of Work. ABSTRAK Penelitian ini bertujuan buat mengetahui Pengalaman Kerja serta Lingkungan Kerja Internal terhadap Kualitas Kerja Pegawai Rumah Sakit Muhammadiyah Palembang Populasi dari penelitian seluruh pegawai tetap Rumah Sakit Muhammadiyah Palembang. Sampel peneliti berjumlah 80 responden diambil seluruh pegawai Rumah Sakit Muhammadiyah Palembang. Metode dipergunakan metode kuantitatif. Berdasarkan hasil penelitian 1) berdasarkan uji t variabel Pengalaman Kerja terhadap pengaruh efek sig0,000 < 0,05, maka secara persial terdapat pengaruh yang signifikan antara variabel Pengalaman Kerja terhadap Kualitas Kerja. 2) berdasarkan uji t Lingkungan Kerja Internal mendapatkan pengaruh signifikan 0,000 < 0,05. Maka dapat disimpulkan secara persial terdapat pengaruh yang signifikan antara variabel Lingkungan Kerja Internal ke Kualitas Kerja. Berdasar uji F Pengalaman Kerja dan Lingkungan Kerja Internal mendapatkan pengaruh sig 0,000 < 0,05, maka dapat disimpulkan terdapat pengaruh Pengalaman Kerja serta Lingkungan Kerja Internal secara bersama-sama terhadap Kualitas Kerja pegawa Rumah Sakit Muhammadiyah Palembang. Adanya Pengaruh Pengalaman Kerja dan Lingkungan Kerja Internal secara bersama-sama terhadap Kualitas Kerja pegawai Rumah Sakit Muhammadiyah Palembang. Keywords : Pengalaman Kerja, Lingkungan Kerja Internal, dan Kualitas Kerja.
Pengaruh Kompensasi Material Dan Immatrial Terhadap Produktivitas Kerja Karyawan Pada PT. Pelabuhan Indonesia ( Persero ) Regional 2 Palembang Suhada, Cahyadi Imam; Valianti, Reva Maria; Rismansyah, Rismansyah
Jurnal Media Wahana Ekonomika Vol. 21 No. 4 (2025): Jurnal Media Wahana Ekonomika, Januari 2025
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v21i4.18059

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji hipotesis Pengaruh Kompensasi Material dan Immaterial Terhadap Produktivitas kerja karyawan pada PT.Pelabuhan Indonesia (Persero) Regional 2 Palembang. 46 pekerja di PT. Pelabuhan Indonesia (Persero) Regional 2 Palembang menjadi populasi penelitian. Dengan pertimbangan bagi para pekerja PT. Pelabuhan Indonesia (Persero) Regional 2 Palembang yang dibagi menjadi beberapa subdivisi yang berbeda (tidak semuanya sama jenisnya sehingga diambil hasilnya sebagai sampel yang representatif dari masing-masing subdivisi), maka digunakan teknik pengambilan sampel adalah Prospectionate Stratified Random Sampling. Ada 46 responden di seluruh sampel. Analisis regresi linier berganda dan pengujian koefisien determinasi (R2) digunakan dalam pendekatan analisis data penelitian. Produktivitas kerja merupakan variabel independen, begitu pula ketersediaan material dan kompensasi material. Berdasarkan hasil uji hipotesis produktivitas kerja karyawan PT. Pelabuhan Indonesia (Persero) Regional 2 Palembang tidak terpengaruh secara signifikan secara simultan (simultan) oleh variabel independen berupa upah material dan immaterial. Kata Kunci: Kompensasi material dan immaterial, produktivitas kerja. ABSTRACT This research aims to test the hypothesis of the influence of material and immaterial compensation on employee work productivity at PT. Pelabuhan Indonesia (Persero) Regional 2 Palembang. 46 workers at PT. Port Indonesia (Persero) Regional 2 Palembang is the research population. With consideration for PT. Port of Indonesia (Persero) Regional 2 Palembang which is divided into several different subdivisions (not all of the same type so the results are taken as a representative sample from each subdivision), the sampling technique used is Prospectionate Stratified Random Sampling. There were 46 respondents in the entire sample. Multiple linear regression analysis and testing of the coefficient of determination (R2) are used in the research data analysis approach. Work productivity is an independent variable, as are material availability and material compensation. Based on the results of the hypothesis test of employee work productivity at PT. Port Indonesia (Persero) Regional 2 Palembang is not significantly affected simultaneously (simultaneously) by the independent variables in the form of material and immaterial wages. Keywords : Material and immaterial compensation, work productivity
Penerapan Akuntansi Pajak terhadap Laporan Keuangan Pada Koperasi Unit Desa Mariayu Kelapa, Bangka Barat Hamdi, Nuah Aulia; Valianti, Reva Maria; Hendri, Edduar
Jurnal Media Akuntansi (Mediasi) Vol. 7 No. 2 (2025): Jurnal Media Akuntansi (MEDIASI), Maret 2025
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v7i2.13014

Abstract

ABSTRACT This study aims to investigate the application of tax accounting. This study's objective was to ascertain how tax accounting is applied in financial reports at KUD Mariayu Kelapa in West Bangka. In order to investigate how tax accounting affects financial statements and learn the procedures for creating tax financial reports, this study applies tax accounting to fiscal financial statements. To manage fiscal financial reports in accordance with the applicable tax accounting, KUD Mariayu Kelapa uses a tax accounting application. In this study, qualitative research methods like interviews and observation were employed. The sub-focus, which examines how tax accounting is used there, primarily focuses on the fiscal financial statements of KUD Mariayu Kelapa, West Bangka. The ability to draw conclusions was made possible by the use of documentation techniques during the data analysis. Mariayu Kelapa Village Unit Cooperative has not yet produced income tax calculations and reports in accordance with the relevant tax regulations, according to the study's findings. Keywords: Tax Accounting, Fiscal Financial Reports.   ABSTRAK Tujuan dari penelitian ini adalah untuk mengkaji penerapan akuntansi perpajakan. Penelitian ini mengkaji bagaimana akuntansi pajak mempengaruhi laporan keuangan dengan menerapkannya pada laporan keuangan fiskal dan menyelidiki tata cara pembuatan laporan keuangan pajak. Akuntansi perpajakan telah digunakan di KUD Mariayu Kelapa untuk menilai apakah pengelolaan laporan keuangan fiskal telah sesuai dengan akuntansi perpajakan yang bersangkutan. Melalui penggunaan teknik dokumentasi, hasil analisis data tersebut dapat disimpulkan. Perhitungan dan pelaporan pajak penghasilan Koperasi Unit Desa Mariayu Kelapa tidak mengikuti peraturan perpajakan yang berlaku, demikian temuan kajian tersebut. Kata kunci: Akuntansi Pajak dan Pelaporan Keuangan.
Co-Authors Adi Saputra Adie Kurbani Agustiawan, Dima Akila Andri Adidi Anisah Arafat, Yasir Armelia, Chintia Desvriani, Ike Dian Minarti Dian Novita Sari Edduar Hendri, Edduar Ega Orian Dayanti Eko Putra, Andri Ema Merliana Emma Lilianti, Emma Erfan Robyardi Fadhilah, Violita Faranza, Kirana Dhea Fita Sari, Fita Giska Amanda Hamdi, Nuah Aulia Hamzah, Syukri Hasibuan, Elvina Sari Hayati, Sukma Hendri Saladin Heryati Heryati Heryati Heryati Heryati Ima Dwi Astuti Indah Damayanti Januardi Januardi, Januardi Januardi, Januardi Jumiati Juni Darwin Jusmani, Jusmani Maliah, Maliah Meilia Rosani Meilia Rosani Mohammad Aryo Arifin, Mohammad Aryo Muhamad Aryo Arifin Muhamad Zamhuri Muhammad Kristiawan Mursalin . Nely Lestari Neng Ayu Fitriyani Neta Dian Lestari Ninin Non Ayu Salmah, Ninin Non Ayu Nisa’ Ulul Mafra Novia Anggraini Novianti, Serli Nugraha, Aan Nur Ahyani Nurkardina Novalia Nurlina, Nurlina Nurmala Nurmala Nurmala Oktalia Rengganis Oktariansyah Oktariansyah, Oktariansyah Pratama Sari, Melysah Pratama, Edo Erlangga Putri Lestari, Putri Ramanata Disurya Rambat Nur Sasongko Rani Andani Reina Damayanti Rendra Branido Reza Prihatin Ricci Dwi Mahgfiro Riski Amalia, Riski Rismansyah Rita Agustina Saladin, Hendry Salita, Shelen Mayang Saputri, Dini Okta Sari, Cindy Fatika Sari, Mariskha Nopita Shelen Mayang Salita Shindy Pratiwi Simanjuntak, Randa Natalie Sinarti, Tri Sudarwan Danim Suhada, Cahyadi Imam Surmana Surmana Surmana, Surmana Teti Purnama Sari Vera Sari Vicki, Yon Widia Amita Setyowati Widyta Rosadianti Yuni Maisari