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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Akuisisi : Jurnal Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Reswara: Jurnal Pengabdian Kepada Masyarakat CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JIAR
Irlan Fery, Irlan
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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DAMPAK PENERAPAN PMK RI NOMOR 122/PMK.010/2015 TERHADAP WAJIB PAJAK PEMOTONG PPH PASAL 21/26 DI WILAYAH KERJA KPP PRATAMA SEKAYU Fery, Irlan; Ismantoro, Budi
JURNAL AKUISISI Vol 12, No 1 (2016): April 2016
Publisher : Universitas Muhamamdiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pajak merupakan sektor unggulan yang menjadi primadona bagi pendapatan negara dari tahun ke tahun yang terus meningkat. Pada tahun 2015 DJP menargetkan pendapatan dari sektor Pajak sebesar Rp. 1.294 Triliun atau 76,68% dari total Penerimaan APBN. Adanya perubahan Tarif PTKP paling tidak akan berdampak juga pada penerimaan pendapatan negara. Tujuan penelitian ini adalah untuk mengetahui bagaimana dampak dan mekanisme setelah penerapan PMK RI Nomor 122/PMK.010/2015 terhadap wajib pajak pemotong PPh Pasal 21/26 di wilayah kerja KPP Pratama Sekayu.dari data yang di dapatkan pada penelitian yang dilakukan penulis diketahui bahwa terdapat 5.147 wajib pajak pemotong PPh Pasal 21/26 yang terdaftar dan hanya 1.082 wajib pajak yang menyampaikan SPT PPh pasal 21/26 dan  telah terjadi penurunan PPh pasal 21/26 pada tahun 2015. Kata Kunci : PPh Pasal 21/26, SPT, PTKP.
IMPAIRMENT IN VALUE OF PSAK 7 FINANCIAL ACCOUNTING STANDARDS, CLASSIFICATION OF ACCOUNTING MEASUREMENTS IN HEDGING COMPANIES IN THE BANKING SECTOR DUE TO CORONA VIRUS Fery, Irlan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.232 KB) | DOI: 10.55047/marginal.v1i4.341

Abstract

The less difference between SAK and IFRS can provide benefits for stakeholders in commercial banks in Indonesia. Companies that have public accountability, regulators try to make the necessary regulatory infrastructure, especially in capital market transactions, as well as users of financial statement information can use or use financial accounting standards as a guide in improving the quality of information produced in financial statements. value, financial instruments, measurement classification, hedging in banking sector companies due to the corona virus. The results showed that the banking sector experienced a decline in value with the entry of the Corona Virus outbreak which lasted long enough so that the banking sector was depressed which resulted in the value of PSAK 71 changing the condition of banking financial statements so that risk hedges arise from certain risks that can affect profit and loss or comprehensive income. others, in the case of investments in equity instruments that the entity has selected to represent changes in fair value in other comprehensive income.
Local Government Financial Ability in Doing Regional Loans in The Covid-19 Pandemic Era Fery, Irlan
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 12 No. 1: Desember 2022
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v12i1.6757

Abstract

The purpose of this study was to determine the financial capacity of local governments in making regional loans in the era of the COVID-19 pandemic. The results of the study stated that regional revenue is a source of capital, which is collected and used to finance various regional development implementation activities. The method used is Structural Equation Modeling PLS, population of this research is carried out on local government organizations, namely related sub-units in the section of the Regional Secretariat, DPRD Secretariat, Inspectorate, Service and Agency in Musi Banyuasin Regency totaling 37 people. The results show that the financing of regional autonomy requires the ability of local governments to explore sources of revenue that are not dependent on the central government. Keywords: Regional Finance; Regional Loans; Regional Revenue; Regional Development; Local Government Tujuan penelitian ini untuk mengetahui kemampuan keuangan pemerintah daerah di dalam melakukan pinjaman daerah era pandemi covid-19. Hasil penelitian menyatakan bahwa penerimaan daerah merupakan sumber modal, yang dihimpun dan dimanfaatkan untuk membiayai berbagai kegiatan pelaksanaan pembangunan daerah. Metode yang digunakan yaitu Structural Equation Modeling PLS, populasi penelitian ini dilakukan pada Organisasi Pemerintah Daerah yaitu sub-sub unit terkait pada bagian dari Sekretariat Daerah, Sekretariat DPRD, Inspektorat, Dinas dan Badan di Kabupaten Musi banyuasin berjumlah 37 orang. Hasil penelitian menunjukan bahwa pembiayaan otonomi daerah menuntut adanya kemampuan pemerintah daerah untuk menggali sumber-sumber penerimaan yang tidak tergantung kepada pemerintah pusat. Kata Kunci: Keuangan Daerah; Pinjaman Daerah; Pendapatan Daerah; Pembangunan Daerah; Pemerintah Daerah
PREDICTION TEKNOLOGI INFORMASI BERPENGARUH PADA MODEL BISNIS KEUANGAN MASA COVID-19 Hertati, Lesi; Safkaur, Otniel; Syafarudin, Afriapollo; Fery, Irlan
I-Economics Vol 6 No 2 (2020): I-ECONOMIC: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v6i2.6211

Abstract

Information technology is developing so rapidly virtually, where technology allows users to interact with an environment that is simulated online, a tool that has a number of accurate information that can be accessed online to receive information. Copid_19 information technology has a bad impact on the business activities of small and medium businesses so that the supply of goods becomes using, considering that performance targets other than profit are declining for the company because it does not obtain sales transactions, ultimately the flow of funds from customers is more hampered. The copid-19 outbreak caused it to reduce company financial statements and business practices and profitability according. Copid-19 information technology outbreaks cause customers to make the decision to stay at home with no outside activities, ultimately stopping business practices and other transactions for the company. Public media such as the Web, private social networks, wikis and blogs are important tools for companies to communicate, collaborate and share information about sales through the system and even evaluate directly how sales take place. The data analysis technique used in this study is the Structural Equation Modeling (SEM) technique, in micro and small medium enterprises in Indonesia that are related and 112 samples are collected in micro small and medium businesses spread across Indonesia. The results showed that the copid-19 outbreak information technology was quite influential on the company's financial statements and business practices. Companies must consider losses due to obsolescence of inventory and company income will decrease. This research was conducted at micro small and medium enterprises in Indonesia which were affected by Corona.
EXPLORING THE PERCEPTION OF ACADEMIC FRAUD, ACADEMIC INTEGRITY ON THE BEHAVIOR OF ACCOUNTING STUDENTS IN UNIVERSITIES Fery, Irlan
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.1052

Abstract

The aim of this research is to determine the perception of academic cheating and academic integrity and their impact on the behavior of accounting students in higher education. Academic fraud and academic integrity play a crucial role in shaping the character and professional ethics of accounting students, who will eventually become professionals. The research employs a quantitative approach, distributing questionnaires to Accounting majors at several universities in Palembang City. A total of 75 respondents participated, and the measuring tool used was multiple regression. The questionnaire was designed to gauge the level of perception regarding academic cheating, the level of academic integrity, and student behavior in dealing with academic pressure. The research results indicate a correlation between perceptions of academic cheating and the level of academic integrity. Students with a high perception of academic cheating tend to exhibit a lower level of academic integrity. Additionally, a relationship was found between academic integrity and student behavior in dealing with academic pressure. Students with a high level of academic integrity tend to approach academic pressure with a more ethical and responsible attitude.
ANALISIS POTENSI DAN PENETAPAN TARGET PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN Novitasari, Novitasari; Fery, Irlan
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.428

Abstract

This research is intended to determine the potential and the determination of PBBP2 on local taxes. This study uses primary data obtained from interviews with the Head of the Sub-Sector for Registration, Data Collection, Assessment and Determination of PBB and BPHTB while the secondary data is the main data for PBB regulations and the realization of the main PBB provisions and Report Targets and realization of PBBP2 BPPRD revenues for Musi Banyuasin Regency from 2018 to 2022. The data analysis technique used is quantitative descriptive analysis. The technique is to calculate the ratio of the achievement of PBBP2 revenue targets and the main PBB provisions, the target ratio and the realization of PBBP2 revenues and present the data graphically. The results of this study indicate that the performance of BPPRD Musi Banyuasin Regency in collecting local taxes, especially PBBP2 is not optimal because the PBBP2 revenue target setting is not based on SPOP and is not in accordance with tax potential so that the PBBP2 target is not accurate. This had the impact of lowering the acceptance of the principal PBB provisions from PBBP2 of 74.91%, so that the realization of the PBBP2 target revenue with an average realization of 105.45%.
CEMILAN RINGAN KERIPIK BUAH KARET ASAL MUSI BANYUASIN BERBAGAI MACAM RASA Syafitri, Lili; Asmawati, Asmawati; Hertati, Lesi; Puspitawati, Lilis; Fery, Irlan
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i2.2477

Abstract

Akibat menurunnya harga karet dunia masyarakat Musi Banyuasin memanfaatkan buah karet sebagai snack makanan ringan dengan berbagai rasa yang mendatangkan manfaat dan bergizi. Buah karet merupakan sampah alam yang tidak dapat dimakan namun dengan olahan yang kreatif sehingga toxin yang ada di dalam buah karet dapat hilang dan menjadi makanan yang enak. Buah karet biasanya tidak digunakan sebagai snack namun ditangan masyarakat miskin dan kreatif dapat dijadikan cemilan serta mendatangkan pundi-pundi rupiah yang berharga, buah karet dikupas dipisahkan antara kulit luar dengan isi kemudian direbus sekitar 1 jam kemudian direndam disungai yang airnya hanyut selama 3 (tiga) hari dengan sendirinya racun yang ada di dalam buah karet akan sirna. Kemudian ditumbuk dibumbukan dengan aneka rasa coklat, gula merah, santan kelapa dan aneka rasa lainya kemudian direbus lagi sekitar 25 menit dan di iris sesuai selera lalu dijemur kemudian digoreng menjadi keripik buah karet. Buah karet banyak didapat di daerah Musi Banyuasin, sekitar ribuan hektar tanaman karet tidak pernah dimanfaatkan masyarakat karena produk ini mengandung racun, namun dengan olahan yang baik dapat mendatangkan uang serta menjadi cemilan yang unik. Tujuan pengabdian masyarakat ini adalah manfaat buah karet hutan yang dapat dijadikan cemilan berbagai aneka rasa yang gurih dan nikmat. Tingkat kehadiran masyarakat desa sekitar 95% ketika dilakukan sosialisasi arahan dan workshop sampah alam beracun dapat menyajikan cemilan ringan sehingga tercipta cemilan murah, bergizi dan mendatangkan uang jika dikelola dengan baik
Co-Authors Asmawati Asmawati Budi Ismantoro, Budi Lesi Hertati, Lesi Lili Syafitri, Lili Lilis Puspitawati Novitasari Novitasari Otniel Safkaur Syafarudin, Afriapollo