Articles
<![CDATA[The Benefits of Digital Financial Applications on Improving the Company's Accounting Performance ]]>
<![CDATA[Leon, Hengky]]>;
<![CDATA[Heru, Mochammad]]>;
<![CDATA[Ricky, Ricky]]>;
<![CDATA[Cakranegara, Pandu Adi]]>;
<![CDATA[Setiawan, Iwan]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.4556
<![CDATA[Running a business is a job that requires high efficiency and productivity. This productivity can also come from the company's bookkeeping or accounting work efficiency. The use of digital technology is one of the goals to gain efficiency towards profitable and sustainable company productivity. For this reason, we have carried out this study intending to get the benefits and benefits of using digital technology to ease the company's accounting work. In order to be able to answer the questions and hypotheses of this study, we have conducted a series of data searches on accounting and technology databases from several international publications. The data we collect we examine using a phenomenological approach to search for as much data as possible to get plant parts that can answer this royal question. The process has involved data coding, data interpretation, and critical evaluation in obtaining relevant answers to questions. Based on the study and discussion of the data, we can conclude that several benefits and advantages are obtained when companies, especially the accounting department, can utilize digital applications in handling the company's financial work tasks, all of which are useful for improving the company's accounting performance. Hopefully, this new finding will be a significant input for efforts to develop a similar study in digital financial applications towards improving the accounting performance of both public and private companies. ]]>
<![CDATA[Pelatihan Sistem Pengendalian Internal Bagi Karyawan PT Jaya Teknik Lestari ]]>
<![CDATA[Ricky Ricky]]>;
<![CDATA[Maria Kontesa]]>;
<![CDATA[Sisca Contesa]]>
<![CDATA[ Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Jompa Abdi: Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Yayasan Jompa Research and Development ]]>
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<![CDATA[Tujuan kegiatan ini untuk memberikan pemahaman akan pentingnya pengendalian internal dalam suatu perusahaan untuk meminimalisir risiko dan memaksimalkan kinerja karyawan, menciptakan manajemen yang efektif dan efisien, serta menghindari pemborosan sumber daya perusahaan dan juga untuk peningkatan mutu karyawan. Metode kegiatan ini dijalankan menggunakan metode ceramah. Sasaran dari kegiatan Pengabdian Kepada Masyarat (PKM) ini adalah karyawan serta jajaran pengurus PT Jaya Teknik Lestari yang dihadiri oleh 11 (orang) peserta. Kegiatan pelatihan ini berlangsung dengan baik karena kerjasama dan koordinasi dari berbagai pihak yang terlibat. Kegiatan pelatihan karyawan ini diharapkan dapat memberikan pemahaman mendalam dan dampak positif kepada pimpinan, manajemen, karyawan, dan segenap pengurus perusahaan dalam meningkat mutu serta menerapkan pengendalian internal dan sistem informasi yang baik dan benar dalam kegiatan operasional perusahaan.]]>
<![CDATA[Pelatihan Pengendalian Internal dan Sistem Informasi Perusahaan Bagi Karyawan PT Sarwa Inspirasi Konstruksi ]]>
<![CDATA[Thomas Averio]]>;
<![CDATA[Ricky Ricky]]>
<![CDATA[ PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022): November 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/pakmas.v2i2.1202
<![CDATA[The purpose of this training activity is to provide broader understanding, knowledge, and insight to employees and management of the company regarding proper internal control and information systems within the company in order to minimize risk and maximize the company’s performance. This training activity is carried out using the lecture method. Participants of this training activity came from the employees and management of PT Sarwa Inspirasi Konstruksi, Pontianak, West Borneo. The number of participants for this training is 10 (person) participants. This training activity went very well because of the good cooperation and coordination of the various parties involved. This training activity is expected to have a positive contribution and impact on the development of the company in the future, both in terms of understanding of employees and company management regarding internal control and good information systems within the company so that the company can develop towards a better direction, more efficient and effective in carrying out the company's operational activities as well as minimizing the risks that may arise and can cause losses in the company.]]>
<![CDATA[Fraud Prevention Through Internal Control and Moral Sensitivity (A Case Study at State-Owned Banks) ]]>
<![CDATA[Ricky]]>;
<![CDATA[Chairul Insani]]>;
<![CDATA[Mahdi]]>;
<![CDATA[Deni Riani]]>;
<![CDATA[Asri Ady Bakri]]>
<![CDATA[ Ilomata International Journal of Management Vol 4 No 3 (2023): July 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijjm.v4i3.817
<![CDATA[Fraudulent behavior includes any unethical or harmful behavior that affects people, organizations, and environment. The purpose of this study is to examine how internal control, as well as sensitivity and morality can prevent fraud from occurring. There are four state-owned banks participating in this study. To collect the data, questionnaires were distributed to and completed by 100 workers of state-owned banks. Additionally, this study implemented multiple linear regression analysis as its methodology. The findings of this study demonstrate that internal control has a positive and significant impact on preventing fraud with a t count > t table, specifically 4.239 > 1.66023 with a significance value of 0.000, less than 0.05, and moral sensitivity has a positive and significant impact on preventing fraud with a t count > t table, specifically 1.998 > 1.66023 with a significance value of 0.048, less than 0.05.]]>
<![CDATA[Sosialisasi Kiat-Kiat Investasi Saham di Pasar Modal Indonesi Pada Pengurus Koperasi Wana Mandiri ]]>
<![CDATA[Ricky Ricky]]>;
<![CDATA[Dedi Haryadi]]>
<![CDATA[ Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2023): Jompa Abdi: Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Yayasan Jompa Research and Development ]]>
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<![CDATA[Tujuan kegiatan ini untuk memberikan pemahaman, pengetahuan dan potensi investasi di pasar modal. Investasi di pasar modal sangatlah aman karena diawasi dan diregulasi dengan baik oleh instansi berwenang, di lapangan banyak sekali ditemukan penawaran investasi yang menjanjikan keuntungan tinggi, namun pada akhirnya merupakan penipuan. Metode kegiatan ini dijalankan menggunakan metode ceramah. Sasaran dari kegiatan Pengabdian Kepada Masyarat (PKM) ini adalah karyawan serta jajaran pengurus Koperasi Wana Mandiri Karya yang dihadiri oleh 6 (orang) peserta. Kegiatan pelatihan ini berlangsung dengan baik karena kerjasama dan koordinasi dari berbagai pihak yang terlibat. Kegiatan pelatihan karyawan ini diharapkan dapat memberikan pemahaman mendalam tentang strategi investasi yang paling sesuai dengan profil calon investor baik dari segi waktu, kemampuan analisis, alokasi dana dan kesediaan menerima risiko.]]>
<![CDATA[Pengenalan Program Pengungkapan Sukarela Terkait Harmonisasi Peraturan Perpajakan ]]>
<![CDATA[Dedi Haryadi]]>;
<![CDATA[Hengky Leon]]>;
<![CDATA[Ricky Ricky]]>
<![CDATA[ PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/pakmas.v3i2.2079
<![CDATA[Taxes are the main source of state revenue. Around 70-80 percent of state revenue comes from taxation so this certainly makes tax revenue the spearhead for state revenue. If state revenue does not reach the target, it will certainly hamper national development. The Directorate General of Taxes (DGT) will try to improve taxpayer compliance both voluntarily and through law enforcement, namely tax checks. The target of this community service activity is all employees and leaders of PT Bank Central Asia, Tbk. Rahadi Usman Pontianak Sub-Branch Office where most employees still do not understand and understand about the voluntary disclosure program. In particular, this community service activity is aimed at all employees consisting of 11 employees. This activity is held based on needs and increases the knowledge and ability of employees by providing socialization. After the socialization was submitted, the staff found it helpful, understood and finally began to check each annual tax reporting to ensure that the reporting of their assets was in accordance with the actual situation. Their awareness began to increase and considered every reporting using this self-assessment method as an important thing to build good awareness as taxpayers who are responsible for their country so that the country's development can be better thanks to contributions from taxpayers.]]>
<![CDATA[Analisis Faktor-faktor yang Mempengaruhi Terjadinya Fraud Pada Perbankan di Era New Normal ]]>
<![CDATA[Ricky Ricky]]>;
<![CDATA[Rida Ristiyana]]>;
<![CDATA[Mahdi Mahdi]]>;
<![CDATA[Hengky Leon]]>;
<![CDATA[Novianty Novianty]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.7296
<![CDATA[Fraud can have an impact on the destruction of the company's reputation, company losses, damage to employee morality and other negative impacts, therefore fraud is very important to pay attention to in a company. The purpose of this study is to examine and analyze the factors that influence the occurrence of fraud in banking in the new normal era. This research is a quantitative research by distributing questionnaires to respondents. The sample of this study was 100 bank employees whose samples were taken randomly. The independent variable in this study is fraud. While the dependent variable in this study is internal control, salary suitability and leadership style. The questionnaire used has been tested for validity and reliability with good categories. The data collected were analyzed using multiple linear regression analysis techniques with the help of SPSS version 23. The results of this study indicate that 1) internal control has a positive and significant effect on fraud, 2) compensation suitability has a positive and significant effect on fraud, and 3) leadership style has a significant effect on fraud. positive and significant to fraud. The results of the study can be interpreted if banks want to reduce the level of fraud, then banks must improve internal control, compensation suitability and leadership style in the banking world, especially in the new normal era.]]>
<![CDATA[Beyond Compliance: Integrating Carbon Risk Management for Sustainable Growth in Indonesia ]]>
<![CDATA[Dedi Haryadi]]>;
<![CDATA[Hengky Leon]]>;
<![CDATA[Vito Apriyanto]]>;
<![CDATA[Ricky Ricky]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.7.1.799-806
<![CDATA[Purpose: This study aims to examine the effect of carbon risk on the sustainable growth rate (SGR) of non-financial companies listed on the Indonesia Stock Exchange during 2021–2024. The research is important as climate-related risks increasingly influence corporate sustainability and long-term performance, particularly in emerging markets. Methodology: The methodology employs a quantitative approach using purposive sampling, resulting in 138 firms (552 firm-year observations). Data were analyzed using regression with Robust Least Squares (RLS) to address heteroscedasticity. Results: The results show that carbon risk has a negative and significant effect on sustainable growth, indicating that higher carbon emissions reduce firms’ growth potential. Additionally, financial performance indicators—ROA, DER, TATO, and firm size—positively influence SGR. Findings: The findings highlight that carbon risk not only affects financial stability but also constrains long-term corporate growth. Novelty: The novelty of this study lies in linking carbon risk directly to sustainable growth rate, a relationship rarely explored in prior literature. Originality: Its originality is reflected in the focus on non-financial firms in Indonesia as a developing country context. Conclusion: In conclusion, effective carbon risk management is crucial for sustaining corporate growth. The study provides implications for policymakers and managers to strengthen environmental strategies and reporting practices. Type of Paper: Research article]]>
<![CDATA[Kaidah Penggunaan Kode Transaksi Faktur Pajak Tahun 2025 ]]>
<![CDATA[Hengky Leon]]>;
<![CDATA[Dedi Haryadi]]>;
<![CDATA[Ricky Ricky]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i4.7768
<![CDATA[Salah satu kewajiban perpajakan yang harus dipenuhi wajib pajak yakni kewajiban untuk memungut PPN jika wajib pajak telah dikukuhkan sebagai Pengusaha Kena Pajak (PKP). Pada tahun 2025, tarif efektif Pajak Pertambahan Nilai (PPN) yang direncanakan akan naik dari 11 persen menjadi 12 persen telah dibatalkan pemerintah dengan cara mengubah dasar pengenaan pajaknya dimana untuk barang non barang mewah dihitung dengan DPP 11/12 dan tarif pajak tetap 12 persen sehingga tarif pajak efektif tetap 11 persen. Kenaikan PPN hanya berlaku untuk barang mewah dan BKP serta JKP tertentu yang telah menggunakan DPP nilai lain ataupun PPN besaran tertentu sebelum pemberlakuan PMK 131/2024. Hasil kajian ini memaparkan cara penyusunan faktur pajak dengan cara yang kompherensif karena dengan membandingkan cara penyusunan faktur pajak tahun 2025 dengan tahun sebelumnya sehingga memberikan pemahaman yang utuh bagi pembaca. Penulis juga menjabarkan urutan prioritas penggunaan kode transaksi faktur pajak dari 01 sampai 09 sehingga pembaca dapat menentukan kode transaksi faktur pajak dengan benar. Penulis juga memberikan saran kepada wajib pajak untuk memperhatikan pengisian faktur pajak dengan benar sehingga dapat terhindar dari sanksi perpajakan.]]>
<![CDATA[ENHANCING AUDIT QUALITY IN ENERGY COMPANIES: THE ROLE OF AUDIT FIRM ROTATION ALONGSIDE AUDIT COMMITTEE GENDER DIVERSITY AND CEO DUALITY ]]>
<![CDATA[Marsha Tiodora Pitaloka]]>;
<![CDATA[Ricky Ricky]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/j2nexn69
<![CDATA[This study examines the influence of gender composition in audit committees, public accounting firm rotation, and CEO duality on audit quality in energy companies listed on the Indonesia Stock Exchange. Audit quality is a crucial aspect in maintaining transparency and integrity in financial reporting, serving as a primary tool for decision-making and oversight in the capital market. Using logistic regression on 55 company samples, the study’s findings indicate that KAP rotation, gender diversity in audit committees, and CEO duality (serving as both CEO and chairman of the board of commissioners) have a positive and significant impact on improving audit quality. The coefficients and odds ratio values indicate that the presence of female members in the audit committee increases the likelihood of audit quality by 5.5 times, while auditor rotation and CEO duality each increase the likelihood by approximately 2 and 4.7 times, respectively. These findings strongly support agency theory and information asymmetry theory, which emphasize the importance of governance structures in ensuring quality audits to mitigate the risk of financial statement fraud.]]>
