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All Journal Journal of Economic, Bussines and Accounting (COSTING) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Akuntansi Prima
Chairani Adelina
Universitas Prabumulih
Humanities Economics, Econometrics & Finance

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Akuntansi Sederhana Untuk UMKM Di Desa Air Talas Kecamatan Rambang Niru Kabupaten Muara Enim Meirani Betriana; Chairani Adelina; Yudi Tusri
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 3 No. 2 (2023): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v3i2.453

Abstract

Kegiatan ini bertujuan untuk memberikan pemahaman akuntansi sederhana pada UMKM di Desa Air Talas Kecamatan Rambang Niru Kabupaten Muara Enim. Kegiatan ini melibatkan fasilitator dosen dan juga melibatkan mahasiswa yang dilaksanakan di Kantor Desa Air Talas Kecamatan Rambang Niru Kabupaten Muara Enim Provinsi Sumatera Selatan. Sosialisasi ini dilakukan dengan metoda ceramah, diskusi tanya jawab dan latihan. Kegiatan ini memberikan beberapa materi mengenai dasar-dasar akuntansi dalam pencatatan/pembukuan keuangan usaha dan proses pembuatan laporan pembukuan yang terdiri dari beberapa jenis buku dalam laporan transaksi keuangan antara lain buku kas, buku pembelian tunai dan kredit, buku penjualan tunai dan kredit, buku pitang dan buku hutang. Kegiatan ini sangat bermanfaat dalam upaya untuk mengatasi masalah yang dihadapi oleh para pelaku UMKM dalam membuat laporan transaksi keuangan, untuk itu hendaknya para pelaku UMKM di Desa Air Talas dapat memulai melakukan pencatatan atau pembukuan dan pelaporan atas transaksi keuangan yang dilakukan.
PENGARUH SANKSI PAJAK, MOTIVASI MEMBAYAR PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DI KPP PRATAMA KOTA PRABUMULIH Bayu Dharmaraga Alkahfi; Meirani Betriana; chairani adelina
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.3844

Abstract

Tax is a constantly evolving phenomenon in society, serving as a crucial tool for governments to achieve national and state independence by financing development projects that benefit the common interests of the people. This study aimed to investigate the impact of Tax Sanctions, Motivation to Pay Taxes, and Education Levels on the compliance of individual taxpayers and entrepreneurs at KPP Primary Prabumulih City. The variables considered were Tax Sanctions (X1), Motivation to Pay Taxes (X2), Education Level (X3), and Taxpayer Compliance (Y). The sample size consisted of 99 taxpayers from KPP Pratama Prabumulih city. This research adopted a quantitative approach, which aimed to provide an empirical explanation of the phenomenon through statistical data, identifying characteristics and patterns of relationships between the variables. The model's summary revealed that the calculated results yielded an R Square value of 0.836, indicating a high degree of explanation. Consequently, it can be inferred that the variables tax sanctions, motivation to pay taxes, and education level collectively contributed to 16.4% of the influence on the dependent variable (taxpayer compliance). In other words, the independent variables (tax sanctions, motivation to pay taxes, and education level) could account for 83.6% of the dependent variable (taxpayer compliance). However, it should be noted that the remaining 16.4% is influenced or explained by other variables not examined in this study, such as taxpayers' understanding, perceptions, and so forth.
Pengaruh Kompetensi, Audit Tenure Dan Independensi Auditor Terhadap Kualitas Audit Di Kantor Akuntan Publik Kota Palembang Chairani Adelina; Linggariama Linggariama; Rizki Sindy Manopo
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.8032

Abstract

This research aims to determine the influence of competency, audit tenure, and independence on audit quality at Public Accounting Firms (KAP) in Palembang City. This research uses quantitative methods. The population for this research was all auditors in Palembang City and the sample was taken using a purposive sampling method of 32 auditors. The variables in this research are competence, audit tenure, independence and audit quality. Testing was carried out using classical and multiple linear assumption tests. The results of this research can be concluded that competence and independence have a significant positive effect on audit quality, while audit tenure has a negative effect on audit quality. Keywords: Competency, Audit Tenure, Independence, Audit Quality
Co-Authors Bayu Dharmaraga Alkahfi Linggariama Linggariama Meirani Betriana Rizki Sindy Manopo Yudi Tusri