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All Journal SEIKO : Journal of Management & Business Jurnal Ilmiah Edunomika (JIE) JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Economic Reviews Journal Jurnal Pengabdian Mandiri Jurnal Pengabdian Masyarakat Information Technology (JPM ITech)
Citra Indah Merina
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Economic Reviews Journal

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Pengaruh Good Corporate Governance Terhadap Kualitas Laporan Keuangan Pada PT. Mandiri Indonesia Agam Kota Palembang Nandita; Citra Indah Merina
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.655

Abstract

The purpose of this research is to test and analyze the Influence of Corporate Governance on the Quality of Financial Statements at PT. Mandiri Indonesia Agam Palembang City. This type of research is a quantitative approach with the type of research used in primary data. The data obtained uses primary data. Data was obtained through filling out questionnaires. The research sample consisted of 111 respondents who were selected using total sampling. The results show that there is a significant influence on the quality of financial statements at PT. Mandiri Indonesia Agam Palembang City. Data analysis was carried out using SEM PLS version 4.0 and analyzed with the help of Smart PLS, involving the Measurement Model Analysis Test (outer model) and the Structural Model Analysis Test (Inner Model). The results of the study show that Corporate Governance has a significant influence on the quality of financial reports with a loading factor of > 0.7 which means Valid.
Peranan Relawan Pajak dalam Pendampngan Pelaporan SPT Tahunan Orang Pribadi Melalui E-Filing di KPP Pratama Palembang Seberang Ulu Putri Erika Syahrani; Citra Indah Merina
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.873

Abstract

Taxes are one of the main sources of revenue used for national development in implementing various public programs and services. The Directorate General of Taxes (DJP) has developed a digital tax reporting system called E-Filing as an effort to increase taxpayer compliance. E-Filing was created to simplify tax activities for both individual and corporate taxpayers. However, many taxpayers still face difficulties in using the digital system. Therefore, the DJP has collaborated with universities in Indonesia to create a program called Tax Volunteers. This program involves students in assisting taxpayers with the aim of providing tax education and increasing taxpayer compliance. This study aims to describe the role of tax volunteers in assisting with the submission of annual tax returns for individuals through E-Filing at the KPP Pratama Palembang Seberang Ulu . This study uses a qualitative descriptive approach with data collection through observation and interviews. The results of this study indicate that tax volunteers play a crucial role in assisting taxpayers by providing education and technical assistance, thereby accelerating the reporting process and enhancing taxpayers' awareness and compliance regarding taxation, particularly annual tax returns.
Co-Authors Darwin Darwin Dhea, Dhea Erna Widawati Helda Yudiastuti Irwan Septayuda Khairinnisa Khairinnisa M.Titan Terzaghi Marlindawati Marlindawati, Marlindawati Mentari Bunga Herfazalesa Muhammad Titan Terzaghi Mukran Roni Mukran, Mukran Mukronroni Mukronroni Nandita Nur Atika Adilla Nur Intan Akuntari Putri Erika Syahrani Putri Hawa Siti Nurhayati Nafsiah Viara Meiza Wiwi Allawiyah