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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Riri Zelmiyanti, Riri
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Mechanical Engineering

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PENDEKATAN TEORI KEAGENAN PADA KINERJA KEUANGAN DAERAH DAN BELANJA MODAL (STUDI PADA PROVINSI DI INDONESIA) Zelmiyanti, Riri
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.483 KB)

Abstract

This study aimed to explore the effect of the local government financial performance to capital expendituresin all provinces in Indonesia. Studies of capital expenditure has been done but still a few who try to connectwith the theory of agency. This study tried to give evidence that financial performance in the aspects ofregional autonomy, the effectivity ratio, Silpa, and revenue growth. Population of this research is 33provincial governments in Indonesia. Province financial reports for the period 2006-2010 are used as sampleof this study. Regression analysis is used as data analysis technique. The results showed that autonomy havenegative significant effect to capital expenditure. The effectiveness ratio did not have effect the capitalexpenditures. SILPA had no effect to capital spending. Revenue growth has significant negative effect oncapital spending.
PERKEMBANGAN AKUNTANSI BERBASIS AKRUAL PADA SEKTOR PEMERINTAH DI INDONESIA Zelmiyanti, Riri
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.33 KB) | DOI: 10.33558/jrak.v6i1.829

Abstract

Under accrual base, revenue and expense are recognized when transaction exist regardless the cashoccur. Accrual base implementation should be carefully, with proper preparation and related structured rules,system, and human resource. Government Accounting Standard (GAS) implementation accrual base will impactthe regulatory changes and accounting system, and must be supported by capacity and capability of humanresources. The implementation of accrual base in Indonesia govermental accounting actually started at 2001with the issuance of MAKUDA. GAS implementation with accrualo base is a mandate of UU No.17/2003 aboutState Finance. However, every unit in government departemen has difference preparation, so GASimplementation based on accrual are done in stages, with the implementation of SAP-based Cash TowardsAccrual based on Government Regulation No. 24 of 2005 and will then move to accrual-based SAP in fullaccordance with Government Regulation No. 71 Year 2010 began the year 2015
PERKEMBANGAN PENERAPAN PRINSIP KONSERVATISME DALAM AKUNTANSI Zelmiyanti, Riri
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (83.485 KB) | DOI: 10.33558/jrak.v5i1.1331

Abstract

This paper tried to see the development of the application of the principle of conservatism in accounting. In the previous study researchers directly see how the implementation of the application of the principle ofconservatism. Whereas in this study tried to see the beginning of conservatism in accounting principles to theInternational Financial Report Standards (IFRS) or more towards the development of the principle ofconservatism. This study also gives some examples of the implementation of the accounting standards. Theexistence of the financial statements of the international harmonization of accounting, affecting theimplementation of the principle of conservatism in the company. The desire IFRS produce financial statementsthat could predict future circumstances contrary to the principle of conservatism, so the application of theprinciple of conservatism began to be reduced. But because of the level of uncertainty within the company led tothe principle of conservatism can not be eliminated completely, so that the current IFRS issued a new principle,namely prudence.
KEADILAN PROSEDUR DAN KEPERCAYAAN WP TERHADAP OTORITAS PAJAK: ANALISIS MEDIASI KEPATUHAN PAJAK Zelmiyanti, Riri
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 3 (2016): Jurnal Riset Akuntansi dan Keuangan. Desember 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i3.4662

Abstract

Abstract. The purpose of this is the influence of procedural justice on tax compliance through public confidence in the DJP. This study focus is on the SME sector because it would talk about PP 46 in 2013, and is expected to help policymakers in maximizing the potential taxation of SMEs. Based on this research, fairness heuristic theory argued that the procedural fairness of the tax authorities will increase taxpayer compliance. The study also examines the mediating effect relationship justice against tax compliance procedures in the presence of public confidence in the tax authorities. This research is using survey, by distributing questionnaires to taxpayers SMEs. In this research, there is validity and reliability test too. The analysis tool is used Structural Equation Modelling - Partial Least Square (PLS-SEM using software WarpPLS 3.0. P. For the conclude of the research shows that procedural justice effect on tax compliance. Hypothesis two in this study also supported that procedural justice effect on tax compliance through the existence of public confidence in the tax authorities.Keywords: Compliance; Tax SMEs; Fairness and Trust. Abstrak. Tujuan dari hal ini adalah pengaruh keadilan prosedural terhadap kepatuhan pajak melalui kepercayaan masyarakat terhadap DJP. Fokus penelitian ini adalah pada sektor UKM karena akan membicarakan PP 46 pada tahun 2013, dan diharapkan dapat membantu pembuat kebijakan dalam memaksimalkan potensi perpajakan UKM. Berdasarkan penelitian ini, teori heuristik keadilan berpendapat bahwa keadilan prosedural otoritas pajak akan meningkatkan kepatuhan wajib pajak. Penelitian ini juga menguji independensi hubungan mediasi terhadap prosedur kepatuhan pajak dengan adanya kepercayaan publik terhadap otoritas pajak. Penelitian ini menggunakan survei, dengan menyebarkan kuesioner kepada pembayar pajak UKM. Dalam penelitian ini ada uji validitas dan reliabilitas juga. Alat analisisnya menggunakan Structural Equation Modeling - Partial Least Square (PLS-SEM menggunakan perangkat lunak WarpPLS 3.0 P. Untuk kesimpulan penelitian ini adalah menunjukkan bahwa efek keadilan prosedural terhadap kepatuhan pajak. Hipotesis dua dalam penelitian ini juga mendukung efek keadilan prosedural. Tentang kepatuhan pajak melalui adanya kepercayaan masyarakat terhadap otoritas pajak.Kata Kunci: Kepatuhan;UKM Pajak; Keadilan dan Kepercayaan
Pendampingan Penyusunan Laporan Keuangan Pesantren Berbasis Excel dan Laporan Pajak Tahunan Baitul Qur’An Berbasis Excel Sinarti, Sinarti; Zelmiyanti, Riri; Utama, Doni Putra; Lestari, Nanik; Ikhlash, Muhammad; Riyadi, Sugeng; Zaenuddin, Muhammad
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 5 No 1 (2023): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v5i1.4869

Abstract

Abstract—This service activity aims to continue the implementation of community service activities for the 2021 period, the output of which is PSAK 45 Socialization, preparation of accounting policies for Islamic Boarding Schools, and a simple Excel application for preparing financial reports. The location of the Islamic boarding school which will be used as a place for carrying out activities is in Tanjung Buntung, Bengkong District, Batam City, Riau Archipelago. The method of implementing the activities that will be used is the mentoring method and the Excel application development method. The output of this service is the application of excel-based financial reports, videos of community service activities, and tax reports. It is hoped that this community service activity will increase the knowledge, expertise and independence of partners' financial departments in preparing financial reports based on standards set by the Public Accountants Association professional organization and make maximum use of accounting policies and excel templates that have been made in previous community service activities and the preparation of tax reports . Another output is that the results of this community service activity will be published in journals or community service proceedings and reported in online media so that similar organizations can obtain information and establish mentoring cooperation with the Batam State Polytechnic. Keywords—Islamic Boarding School Accounting, ISAK 35, Financial Statements, Accounting Policies
Socialization and Education of Regulations Regarding Customs for Small Entrepreneurs During the Covid-19 Pandemic in Batam City Puspitasari, Ayu; Hati, Shinta Wahyu; Mulyaningtyas, Dian; Harlan, Fandy Bestario; Kartikasari, Dwi; Ersya, Ozy Diva; Zuliarni, Sri; Septiana, Maryani; Wibowo, Seto Sulaksono Adi; Zelmiyanti, Riri; Sahendra, Rezihardi; Hasanah, Raja Fillandini Nurul; Annisa, Nur; Kastella, Cantika Yosdianti; S.M., Ilham
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 5 No 2 (2023): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v5i2.5920

Abstract

Socialization and education regarding customs regulations for small entrepreneurs will be very useful for the development of Small Businesses, which is very important in the current conditions, where the Covid-19 pandemic has an impact on the national economy, especially for Batam. This service leads to socialization and education of regulations related to customs for small entrepreneurs. This community service activity aims to provide socialization and education related to customs regulations for micro, small and medium enterprises in the midst of the COVID-19 pandemic. The target of this service is SMEs in Batam. The purpose of this service is to: 1. Provide socialization of customs regulations for small entrepreneurs in Batam. 2. Provide education on customs regulations for small entrepreneurs in Batam. 3. Know the understanding of small entrepreneurs about customs regulations that encourage exports for small entrepreneurs and understand the understanding of shipping regulations. The method that will be implemented is by conducting online training, providing pocket books and motion graphics videos. The expected result is the existence of pocket books and motion graphics videos that can be accessed by small business actors, MSMEs, companies and the community. This service is one of the implementations of Project-Based Learning for courses in international trade law and taxation as well as international trade.
Peran Relawan Pajak dalam Asistensi Pelaporan SPT Tahunan WPOP di Kota Batam Arniati, Arniati; Kurniawan, Dedi; Lanniari HS, Rizki; Anjelina, Anjelina; Hasanah, Afriyanti; Darmawan, Arif; Irianto, Danar; Setiyanto, Adi Irawan; Amalia, Diah; Anggraini, Ria; Zelmiyanti, Riri; Utama, Doni Putra; Sabrina, Nova; Rahman, Fuad Arif
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 5 No 2 (2023): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v5i2.6679

Abstract

The Tax Volunteer Program is a concrete step in the dedication of the Batam State Polytechnic academic community to assist the role of the Directorate General of Taxes (DGT) in conducting tax education to increase taxpayer awareness and compliance. This program is also used as PBL which is required for D3 Accounting Study Program students and involves 5 courses in the 4th semester. Volunteers assist in reporting the Individual Annual Tax Return internally at the Batam State Polytechnic and external parties at the Regional Office of DGT Riau Islands as well as several companies cooperating with the Regional Office of DGT Riau Islands. In 2023, tax volunteers succeeded in assisting 808 Individual Taxpayers both from internal Polibatam and outside Polibatam parties. More than 87% of Individual Taxpayers who were assisted by tax volunteers felt the assistance provided by Polibatam Tax Volunteers was very useful and easy for Individual Taxpayers to understand so it could greatly assist Individual Taxpayers in reporting their tax obligations. Many Individual Taxpayers hope that this program can be carried out every year by increasing the skills and understanding of tax volunteers and improving the mechanism for implementing assistance by adding a short tutorial on reporting the Individual Annual Tax Return through e-Filing.
Co-Authors Adi Irawan Setiyanto Amalia, Diah Anjelina, Anjelina Aprilia, Andi Naswa Arif Darmawan arniati, arniati Ayu Puspitasari, Ayu Chusnul Khotimah Dedi Kurniawan Dwi Kartikasari Endrika, Sheftia Ersya, Ozy Diva Harlan, Fandy Bestario Hasanah, Afriyanti Hasanah, Raja Fillandini Nurul Ikhlash, Muhammad Irianto, Danar Kastella, Cantika Yosdianti Lanniari HS, Rizki Muhammad Zaenuddin, Muhammad Mulyaningtyas, Dian Nanik Lestari, Nanik Nur Annisa Rahman, Fuad Arif RIA ANGGRAINI S.M., Ilham Sabrina, Nova Sahendra, Rezihardi Septiana, Maryani Seto Sulaksono Adi Wibowo, Seto Sulaksono Adi Shinta Wahyu Hati Sinarti, Sinarti Sri Zuliarni Sugeng Riyadi Utama, Doni Putra