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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Riset Akuntansi Kontemporer Sricommerce: Journal of Sriwijaya Community Services Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Akuntansi dan Keuangan (JAK) Journal of Governance and Accountability Studies
Rika Henda Safitri, Rika Henda
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Aerospace Engineering Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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PERAN SISTEM INFORMASI AKUNTANSI PADA UMKM DI WILAYAH SUMSEL (STUDI KASUS TRAVEL PO BHW) Safitri, Rika Henda; Aulia, Bunga; Tharika, Riska
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 6, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v6i2.1466

Abstract

This paper aims to analyze and improve the profitability of UMKM in the South Sumatra region. This paper takes samples from travel service UMKM in South Sumatra, namely PO Batang Hari Wisata. PO BHW Travel is one of the travel offices in Palembang, South Sumatra. This company has been serving trips with various routes. This research intends to provide a useful information system for businesses like PO BHW Travel.The type of data used in this study are primary and secondary data. Data collection techniques used in the form of secondary data obtained from trusted journals and articles, as well as from books and other references. Primary data obtained are from the results of field studies through observations about PO BHW Travel. Data obtained from several sources, by conducting interviews with PO BHW Travel owners and direct observation to the business location in the form of ticket sales counters.It is expected that with the existence of an accounting information system, this travel business can overcome problems in its operations, particularly in terms of recording and providing financial information.
Socialising of Harmonising Tax Regulation for Micro, Small and Medium Enterprises (MSMEs) in the Village of Kerinjing Fuadah, Dr. Luk Luk; Kalsum, Umi; Safitri, Rika Henda; Wahyudi, Tertiarto; Mukhtarudin
Sricommerce: Journal of Sriwijaya Community Services Vol. 5 No. 2 (2024): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v5i2.184

Abstract

The aim of this community service is to give a better understanding of harmonizing tax regulations on micro, small and medium enterprises (MSMEs) in the village of Kerinjing. Tax assistance related to the Socialisation of Harmonisation of Tax Regulations for MSMEs in Kerinjing Village, Tanjung Raja Sub-district, Ogan Ilir Regency that will be carried out aims to provide information and for MSMEs based on applicable provisions both those regulated in Law N0. 7 of 2021 concerning Harmonisation of Tax Regulations. The implementation team made three visits for location surveys, implementation and evaluation of community service activities. Implementation of this community service is on 26 October 2022. The number of participants was 30 people. Implementation methods are lectures, tutorials and discussions. During the implementation, questions and answers and discussions were held to see the understanding of the activity participants.  From the results of the service activities, it is clear that there are still many MSME actors who do not yet have an understanding of the harmonization of tax rules. Micro, Small and Medium Enterprises (MSMEs) are expected to report their business tax results as well as possible and to refer to the current tax laws and regulations. The socialisation of harmonisation of tax regulations for MSMEs in Kerinjing Village provided participants with an understanding of the definition of tax, the subject and object of income tax and also provided participants with an understanding of tax obligations related to income tax and value added tax.
Dampak Green Accounting Terhadap Kinerja Keuangan Perusahaan Pertambangan Indonesia Safitri, Rika Henda; Relasari, Relasari; Aslagar , Tomi; Kalsum, Umi; HS, Rosihan Arief
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2544

Abstract

This research aims to empirically test the influence of green accounting, environmental performance, capital structure and company size on the financial performance of coal mining companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, a sample of 16 companies was produced. The data analysis technique uses multiple linear regression analysis with SPSS 26 program tools. The results of this research show that green accounting and capital structure do not have a positive influence on financial performance. Meanwhile, environmental performance and company size have a positive influence on the company's financial performance.
Factors Affecting Transfer Pricing Kalsum, Umi; Safitri, Rika Henda; Mukhtaruddin, Mukhtaruddin; Novelia, Riska
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2653

Abstract

The purpose of this study is to examine the factors that influence transfer pricing including profitability, bonus mechanism, exchange rate, company size, debt covenant, tunneling incentive, intangible assets, tax minimisation, tax haven, audit committee, independent commissioner, managerial ownership and institutional ownership. The population of this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The data sample was collected using purposive sampling technique and resulted in 60 observation data. The results of the analysis show that the variables of profitability (X1), bonus mechanism (X2), company size (X4), audit committee (X10), independent commissioner (X11), institutional ownership (X12) have an effect on transfer pricing, while the exchange rate (X3), debt covenant (X5), tunneling incentive (X6), intangible assets (X7), tax minimization (X8), tax haven (X9), and managerial ownership (X13) have no effect on transfer pricing.
Pendampingan Inventarisasi dan Penomoran Aset Pondok Pesantren Al Mubarokah Kalsum, Umi; Safitri, Rika Henda; Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Wahyudi, Tertiarto; Atiyatna, Dirta Pratama; Novelia, Riska; Rahmawati, Rahmawati; Jamilah, Wardatul; Febriani, Fenti; Abdillah, Muhammad
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.634

Abstract

The purpose of community service activities carried out at Pondok Pesantren Al-Mubarokah, Babat Supat Village, Musi Banyuasin Regency is to increase participants' understanding of asset management, including identification, classification, valuation, recording, inventorying and numbering assets. The lack of good asset inventory records and numbering is the reason for this activity, with the hope that in the future assets can be inventoried properly and be able to be traced. The methods used included lectures, tutorials, and discussions, involving boarding school leaders and school staff, and accompanied by students. Evaluation was carried out through questionnaires to measure participants' understanding. This activity was held on 28 September 2024, attended by 30 participants, and ended with a discussion and lunch together. A follow-up evaluation on 28 October 2024 showed the enthusiasm of the participants and emphasised the importance of asset inventory and asset numbering. The results of this activity by providing practical examples of asset inventory bookkeeping and asset numbering to be implemented at Pesantren Al Mubarokah, besides that this activity also provides practical experience for the academic elements of the pesantren, especially the school staff at Pesantren Al Mubarokah.
The Effect of CEO Ethnicity, Ownership Concentration, and Audit Committee on Audit Report Lag Kalsum, Umi; Safitri, Rika Henda; Atiyatna, Dirta Pratama; Audrey, Audrey
Journal of Governance and Accountability Studies Vol. 5 No. 2 (2025): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i2.1977

Abstract

Purpose: This study examines several factors that may affect audit report lag, including CEO ethnicity, ownership concentration, and the number of audit committee meetings among LQ 45 companies in Indonesia from 2019 to 2022. Methods: This study employed a quantitative descriptive method to examine the relationships between variables, including the partial effects. SPSS was used as the statistical analysis tool to conduct descriptive statistics, assess assumption classifications, perform regression analysis of the research model, and test hypotheses using partial tests and the coefficient of determination. Results: The results of this study indicate that the CEO ethnicity and audit committee variables do not significantly affect audit report lag. However, the audit committee variable partially has a significant influence on audit report lag. Conclusion: CEO ethnicity does not significantly affect audit report lag. In contrast, ownership concentration significantly affects audit report lags. Furthermore, the audit committee variable does not significantly affect the audit report lag. Limitation: Audit Report Lag can reduce the usefulness and reliability of financial reports for users. There is a lack of references to these variables, especially the rarely studied ethnic variables. This study contributes to the literature by examining the relationship between the ethnicity and race of CEOs at LQ 45 companies as the research subject. Contributions: This study contributes to the audit literature by providing empirical evidence of the influence of CEO ethnicity, ownership concentration, and audit committee activities on audit report lag, specifically within LQ45 companies in Indonesia, highlighting the unique role of ethnic diversity in corporate governance contexts.
Tax Literacy for SMEs to Students’on Universitas Tekhnologi Mara, Malaysia Fuadah, Luk Luk; Wahyudi, Tertiarto; Muktarudin, Muktarudin; Andriana, Isni; Kalsum, Umi; Safitri, Rika Henda; Novelia, Rizka; Arisman, Anton
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.952

Abstract

This Community Service is held with the Accounting Research Institute (ARI) of Universitas Tekhnologi MARA (UiTM), Malaysia. The primary goal of this service is that participants are expected to understand taxation for Small and Medium Enterprises in Indonesia. Participants can also understand taxation in Indonesia, especially for Small and Medium Enterprises so that it can be compared with the conditions in Malaysia. The method used in the discussion of tax literacy for small and medium enterprises is online, namely via zoom. It was implemented on October 25, 2024, which was held at 7:30 WIB where there was a 1 hour difference with Malaysia, namely 08:30. This activity was carried out using zoom online which was attended by 3 classes chaired by Dr. Muhammad Nazmul Hoque from the Faculty of Accountancy, Universitas Teknologi Mara, Malaysia. At the time of zoom, not only students from Malaysia, but also students from Indonesia with the resource person being Prof. Dr. Luk Luk Fuadah, SE., MBA., Ak., CA. Contributions for ARI UiTM Students include Improving Practical Tax Knowledge, Strengthening Soft Skills, Field Experience, Understanding Tax in a Social Context, Strengthening the Role as an Agent of Change.
Pengaruh e-Procurement Terhadap Pencegahan Fraud Di Pemerintah Daerah Sumatera Selatan Safitri, Rika Henda; Kalsum, Umi; Usmayanti, Vivi; Arief HS, Rosihan
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2092

Abstract

This research aims to determine the effect of implementing e-procurement on fraud prevention in Regional Government. Research has been carried out in several regional agencies in South Sumatra Province. The research was conducted using the questionnaire distribution method. The variables in this research are the e-procurement stages, namely planning, committee formation, prequalification, tender document preparation, bid evaluation, announcement, objection. The results of the research state that the implementation of e-procurement has an effect on preventing procurement fraud in the Regency/City Region of South Sumatra. Then, from the results of this research, it was also concluded that of the seven stages of e-procurement, only four stages of e-procurement had an effect on fraud prevention (document preparation stage, offer evaluation stage, announcement stage, and rebuttal stage). Meanwhile, the other three stages (planning stage, committee formation stage, and prequalification stage) in e-procurement have no effect on fraud prevention.
Pengaruh Karakteristik CEO terhadap Kinerja Perusahaan pada Perusahaan Sektor Transportasi dan Logistik di Indonesia Wijaya, Ferencia Maria; Safitri, Rika Henda; Yuniartie, Emylia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2189

Abstract

This research aims to examine the influence of CEO characteristics on company performance. The study employs a quantitative paradigm by processing secondary data resource. The population consists of transportation and logistics sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample size for this study is 70 companies, selected using purposive sampling and analyst by multiple linear regression analysis. Calculating performance based on Tobin’s Q, the results indicate that CEO Narcissism and CEO Education do not significantly affect Company Performance. CEO Gender has a positive impact on Company Performance, while CEO Tenure has a negative influence on Company Performance.
Audit Report Lag With the Public Accounting Firm’s Reputation as Moderation Saftiana, Yulia; Safitri, Rika Henda; Sulastri, Sulastri; Azwardi, Azwardi; Anggelena, Vina
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2295

Abstract

This study examines the impact of audit quality, profitability, and solvency on audit report lag, with PAF's reputation acting as a moderating factor in LQ45 companies. Panel data analysis, combining time series and cross-sectional data, was conducted on all LQ45 companies over the period 2017-2021, using purposive sampling. Quantitative analysis employing panel data regression analysis through Eviews 10 software was employed. The findings reveal that audit quality, profitability, solvency, and PAF reputation positively and significantly influence audit report lag. Moreover, PAF reputation moderates the relationship between audit quality and audit report lag, showing a negative and significant effect. Similarly, PAF reputation moderates the relationship between profitability and audit report lag, also exhibiting a negative and significant impact. However, PAF reputation's moderation on solvency demonstrates a negative but nonsignificant effect on audit report lag. Recommendations for further research include deeper analysis of reputation as a variable, as it supports reducing audit report delays. Additionally, examining audit quality and Return on Assets in more depth using nominal variables, with audit quality measured through earnings management or discretionary accruals, is suggested. Furthermore, refining analytical techniques through transformation methods that combine linear and nonlinear forms within a regression model is recommended for future investigations.
Co-Authors Andriana, Isni Anggelena, Vina Arief HS, Rosihan Arisman, Anton Aslagar , Tomi Audrey Audrey, Audrey Aulia, Bunga Azwardi Azwardi Dirta Pratama Atiyatna Febriani, Fenti Fuadah, Dr. Luk Luk Fuadah, Luk Luk HS, Rosihan Arief Jamilah, Wardatul Muhammad Abdillah Mukhtaruddin Mukhtaruddin Mukhtarudin Muktarudin, Muktarudin Novelia, Riska Novelia, Rizka Rahmawati, Rahmawati Relasari, Relasari Saptian, Egi Solly Aryza Sulastri Sulastri Tertiarto Wahyudi Tharika, Riska Umi Kalsum Usmayanti, Vivi Wijaya, Ferencia Maria YULIA SAFTIANA, YULIA Yuniartie, Emylia