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All Journal INVEST : Jurnal Inovasi Bisnis dan Akuntansi Akuntansi Prima Aptekmas : Jurnal Pengabdian Kepada Masyarakat
Bayu Dharmaraga Alkahfi
Universitas Prabumulih
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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.
PELATIHAN PEMBUATAN LAPORAN KEUANGAN PERUSAHAAN DAGANG DENGAN MENGGUNAKAN APLIKASI ACCURATE BAGI SISWA-SISWI KELAS XII SMK PGRI 1 PRABUMULIH Bayu Dharmaraga Alkahfi
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 6 No 3 (2023): APTEKMAS Volume 6 Nomor 3 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v6i3.7483

Abstract

This service aims to provide training in the creation of financial statements for trading companies using Accurate version 4 software to students in the twelfth grade of SMK PGRI 1 Prabumulih. Accurate version 4 is accounting software that can enhance efficiency in financial statement management. In the context of the Merdeka Curriculum, this service supports the development of skills and knowledge relevant to an increasingly competitive job market.Through a series of practical training sessions, students will be taught how to use Accurate version 4 to record financial transactions, generate financial statements, and conduct financial data analysis for companies. This training will provide a deep understanding of the pivotal role of financial statements in informational business decision-making.The outcomes of this service are expected to bring tangible benefits to students at SMK PGRI 1 Prabumulih, enhancing their skills in managing financial statements using cutting-edge technology. This will better prepare them to face challenges in an ever-evolving job market and enable them to contribute more effectively to the industrial world. Additionally, this service is expected to improve students' understanding of the concept of the Digital Era 4.0 and how information technology plays a pivotal role in today's business environment.
Analysis of the Application of Accounting Based on PSAP Number 13 at the UPTD Pasar Prabumulih Health Center Bayu Dharmaraga Alkahfi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.532

Abstract

Pasar Prabumulih Health Center is a regional public service agency that is required to carry out accounting and prepare financial reports in accordance with Government Accounting Standards (PSAP) No. 13. The purpose of this study was to determine the application of accounting at the Pasar Prabumulih Health Center. Types and sources of data are primary data and secondary data collected through interviews and documentation techniques. In this research, the writer uses descriptive method. The results of this study indicate that the Pasar Prabumulih Community Health Center has not fully implemented Financial Reporting Standards (PSAP) No. 13, the basis for accounting records and cash management is in accordance with PSAP, but at the summary stage there was a mistake where PPK Puskesmas did not journalize used inventory expenses. Then in the operational report there are unrecorded expenses so that the expenses do not show their true value, the same goes for reports on changes in equity because there are unrecorded expenses there is a misstatement report. As for the notes on the PPK Puskesmas financial reports, they haven't made them yet, but for the realization reports, reports on excess budget balances, cash flow reports, they are in accordance with PSAP No. 13.  
Co-Authors Chairani Adelina Meirani Betriana