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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Akuntansi
Halimatusyadiah Halimatusyadiah
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Social Sciences Other

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The Influence of Psychological, Spiritual Dimensions and Modernization of the Tax Administration System on Individual Taxpayer Compliance Rika Selpi Yonita; Halimatusyadiah Halimatusyadiah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5143

Abstract

This study aims to determine the effect of moral obligations, spirituality and modernization of the tax administration system on individual taxpayer compliance. The data used in this study are primary data. Primary data was obtained from questionnaires distributed to Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 100 questionnaires. The data were analyzed using multiple linear regression analysis using the SPSS program. The results showed that spirituality has a positive and significant influence on individual taxpayer compliance while moral obligations and modernization of the tax administration system do not significantly affect individual taxpayer compliance.
Break Even Point Analysis As A Tool For Msmes Profit Planning In Sumber Jaya Sub - Distric, Bengkulu City Halimatusyadiah Halimatusyadiah; Husaini Husaini
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v1i4.2102

Abstract

MSMEs in the Sumber Jaya sub-district generally micro-enterprises engaged in the fisheries sector, and a small proportion in the trade sector. In managing a business, generally MSMEs actors do not have knowledge of how to develop a business, increase sales and increase profits or profits, they only rely on intuition and technical knowledge from generation to generation. MSMEs actors only see that their businesses are running normally, but actually do not experience development. This can be seen from the quantity of sales and the number of workers that have not increased. Based on these conditions, there is a need for basic training related to profit planning from the businesses they manage. With the knowledge of profit planning, micro business actors in Sumber Jaya village are expected to develop their businesses.
Pelatihan Investasi Saham Bagi Generasi Millenial Di Pasar Kerkap Bengkulu Utara Indah Oktari Wijayanti; Halimatusyadiah Halimatusyadiah; Nikmah Nikmah
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 3 No. 2 (2024): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v3i2.2515

Abstract

This investment in real wealth must be invested in the long term to make a profit. However, investments in the capital market that are invested in the short term will provide benefits. This phenomenon is an opportunity to provide education to the public in increasing knowledge about investing in the capital market, especially stocks. Shares are certificates that show proof of ownership of a company (Tandelilin; 2010). This is very important because basic investment knowledge will be able to prevent people from entering into irrational investment practices and illegal investments. Therefore, an educational program on capital market investment, especially stocks, is needed. One of the educational programs is capital market training targeting the public as potential investors. This program is in collaboration with the Indonesian Stock Exchange Investment Gallery (GI-BEI) Faculty of Economics and Business, University of Bengkulu. The community in Pasar Kerkap Bengkulu Utara is one of the people who are interested in deepening their knowledge of investing in the capital market, especially stock products. With this capital market training, it is hoped that the community will become active investors in the capital market using technical analysis, so as to improve the welfare of the community.
IDENTIFIKASI TINGKAT KECURANGAN AKADEMIK DI LINGKUNGAN PERGURUAN TINGGI (Studi Pada Fakultas Ekonomi dan Bisnis Universitas Bengkulu) Halimatusyadiah Halimatusyadiah; Aditiyawarman Nugraha
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.35-52

Abstract

This study aims to identify the academic fraud that occur in the environment college. Academic fraud was identified in this study is a fraud committed by students, faculty and employees. The population in this study were students of the Faculty of Economics and Business, University of Bengkulu class of 2011 - 2012. Based on the method Slovin, gained 88 people who serve as research samples. This study uses two methods of data collection, the questionnaire method and interview method. This study found that the highest fraud that has occurred is cheating "cheating" by the students with the category of "moderate", while others identified fraud in the category of "low" and "very low".Keywords: academic cheating
PENGARUH KESADARAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Stefani Siahaan; Halimatusyadiah Halimatusyadiah
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.1-14

Abstract

This research is intended to increase tax awareness, tax socialization, fiscal service, and tax penalties. The data used in this study were primary data. Primary data from questionnaires distributed to Individual Taxpayer in Bengkulu City. The number of questionnaires distributed was 109 questionnaires, but only 104 questionnaires could be processed. Data were analyzed by using multiple linear regression analysis using SPSS program. The results of the research indicate the existence of taxation awareness and tax penalties on positive individual Taxpayer, while the socialization of taxation and fiscal service does not apply to individual taxpayer compliance. This research can contribute for KPP Pratama Kota Bengkulu to improve taxpayer compliance by raising tax awareness and tax penalties. The limitations of this study, researchers only use individual taxpayer respondents who have business activities in the city of Bengkulu. For further research may add an individual Taxpayer who has a free employment or corporate taxpayerKey Words: tax awareness,tax socialization, fiscal service, tax penalties, and personal taxpayer compliance.
PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN, KEMUDAHAN DAN MANFAAT YANG DIRASAKAN WAJIB PAJAK UMKM TERHADAP KEPATUHAN MEMILIKI NPWP (Study Pada Wajib Pajak UMKM di Kota Bengkulu) Dilla Kurniasi; Halimatusyadiah Halimatusyadiah
Jurnal Akuntansi Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.2.101-110

Abstract

The objective of this research is to prove the influence of the socialization of taxation, understanding of taxation, convenience of taxation and benefits that were felt by UMKM taxpayers against compliance to have NPWP. Data used in this research are primary data that were obtained from questionnaires that distributed to taxpayers. The number of questionnaires distributed were 155 questionnaires, but only 93 questionnaires that could be processed. Data were analyzed by multiple linear regression that using SPSS program. The result of this research showed that the socialization of taxation, understanding of taxation, convenience of taxation and benefits of taxation have positive influence and significant against taxpayers compliance to have NPWP. This research can contribute to KPP Pratama Bengkulu City to increase tax revenue target by collecting taxpayers to have a tax identification number (NPWP). The limitation of this research are on the number of questionnaires that distributed only in several sub-district in Bengkulu City. Therefore, further research is suggested to expand the research areas.Key words: Socialization, Understanding, Taxation, Benefit, Compliance.
THE EFFECT OF INTERNAL CONTROL SYSTEM, INFORMATION ASYMMETRY, SUITABILITY OF COMPENSATION AND ORGANIZATION'S ETHICAL CULTURE ON ACCOUNTING FRAUD Halimatusyadiah Halimatusyadiah; Muhammad Hafizh Robani
Jurnal Akuntansi Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.2.175-188

Abstract

This research aims to the examine the the effect of the internal control system, information asymmetry, suitability of compensation and organization's ethical culture on accounting fraud. This research was conducted at an insurance company in Bengkulu City using sampling techniques that is purposive sampling. This research uses a quantitative approach. The method to collection this data in research using primary data obtained from the result of the distribution questionnaire to accounting and finance employees at insurance companies in Bengkulu. The data were using the analyze of multiple regression with using analysisSPSS Statistic 24 program. The result from this research showing (1) the internal control system has no influence on accounting fraud. (2) information asymmetry has no influence on accounting fraud. (3) suitability of compensation has a negative influence and significant on accounting fraud. (4) organization’s ethical culture has a negative influence and significant on accounting fraud.
Co-Authors Aditiyawarman Nugraha Dilla Kurniasi Husaini Husaini Muhammad Hafizh Robani Nikmah Nikmah Rika Selpi Yonita Stefani Siahaan Wijayanti, Indah Oktari