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Irma
Fakultas Ekonomi Dan Bisnis, Universitas Abdul Azis Lamadjido Panca Bhakti Palu
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PENDAPATAN ASLI DAERAH (PAD): PAJAK DAERAH DAN RETRIBUSI DAERAH DI KABUPATEN BANGGAI LAUT Syamsul, Syamsul; Irma, Irma
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 4 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.4.30137.2020

Abstract

This study aims to determine and analyze the level of effectiveness of revenue, growth, and contribution of the main components of local own income (PAD), namely local taxes and retribution. This research was conducted at the Department of Income Management of Finance and Assets (DPPKA) Banggai Laut County. Descriptive analysis shows the majority of the effectiveness of local taxes and retribution is very high and is included in the very effective criteria. Unfortunately, the growth of these types of local taxes and retribution is still considered unsuccessful. Meanwhile, the level of contribution of the types of local taxes and retribution is classified as very poor. In addition, the analysis also informs that several types of local taxes and retribution are included in the prime qualifications.
Penerapan Sistem Pengendalian Internal Atas Persediaan Barang Dagangang Pada PT. Hangrace Maniora Rajaya (HMR Depo) : Implementation of an Internal Control System for Merchandise Inventory at PT. Hangrace Maniora Rajaya (HMR Depo) Vriska Yunistin Wengkau; Irma; Dini Rosyada
Jurnal Kolaboratif Sains Vol. 7 No. 3: MARET 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.895 KB) | DOI: 10.56338/jks.v2i1.847

Abstract

Penelitian ini bertujuan untuk menganalisis Penerapak sistem pengendalian internal atas persediaan barang dagangan pada Pt. Hangrace Maniora Rajaya (HMR Depo). Jenis penelitian yang digunakan dalam penelitian ini adalah studi kasus dengan pendekatan deskriptif kualitatif. Data yang diolah adalah hasil wawancara dan observasi langsung pada PT. Hangrace Maniora Rajaya (HMR Depo). Teknik analisis yang digunakan dalam penelitian ini adalah menganalisis sistem pengendalian internal perusahaan, sudah sesuai dengan teori yang ada, kemudian menarik kesimpulan dan uraian dari penjelasan yang telah dilakukan. PT. Hangrace Maniora Rajaya (HMR Depo) dapat disimpulkan bahwa pengendalian internal persediaan barang dagangan sudah efektif karena sudah memenuhi komponen-komponen pengendalian dari COSO (commite of sponsoring organisation).
Pengaruh Keterlibatan Stakeholder, Prinsip Akuntansi Berkelanjutan, dan Implementasi CSR terhadap Kinerja Keuangan Pada Perusahaan Manufaktur di Indonesia Loso Judijanto; Sugiharti Sugiharti; Retnawati Siregar; Eko Sudarmanto; Irma Irma
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.905

Abstract

Penelitian ini menginvestigasi hubungan antara keterlibatan pemangku kepentingan, prinsip-prinsip akuntansi berkelanjutan, implementasi tanggung jawab sosial perusahaan (CSR), dan kinerja keuangan pada perusahaan manufaktur di Indonesia. Dengan menggunakan pendekatan kuantitatif dan pemodelan persamaan struktural (SEM), data dari sampel 200 perusahaan dianalisis. Hasil penelitian menunjukkan adanya hubungan positif yang signifikan antara keterlibatan pemangku kepentingan, prinsip-prinsip akuntansi berkelanjutan, implementasi CSR, dan kinerja keuangan. Temuan ini berkontribusi pada pemahaman tentang interaksi antara praktik-praktik keberlanjutan dan hasil keuangan di sektor manufaktur Indonesia
Pengaruh Modal Usaha, Tingkat Pendidikan, dan Pengalaman Usaha terhadap Pendapatan UMKM di Taman Vatungguni, Kota Palu Silvana; Syamsul; Irma
Indonesian Accounting Literacy Journal Vol 4 No 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.5633

Abstract

This research aims to analyze the influence of business capital, education level and business experience on MSME income. This type of research is quantitative research. The population and sample of this research are MSME actors in Vatunguni Park, Palu City. This research data is primary data sourced from distributing questionnaires to research respondents. The data obtained was then analyzed using multiple linear regression analysis techniques. The test results show that business capital and business experience have a positive and significant effect on MSME income in Vatunguni Park, Palu City. Meanwhile, the level of education does not have a significant effect on the income of MSMEs in Vatunguni Park, Palu City.
Pemanfaatan Infaq sebagai Instrumen Keuangan Inklusif; Upaya Pengentasan Kemiskinan Masyarakat Holle, Mohammad H; Yohanna, Larisa; Nurhajra, Andini; Muljo, Ariyani; Irma
Masyarakat Berdaya dan Inovasi Vol. 4 No. 2 (2023)
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33292/mayadani.v4i2.124

Abstract

Pengabdian Kemasyarakatan (PKM) tentang “Pemanfaatan Infaq Sebagai Instrumen Inklusi Keuangan; Upaya Pengentasan Kemiskinan di Desa Morella Kecamatan Leihitu Kabupaten Maluku Tengah, bertujuan memberikan pemahaman akan arti penting dan manfaat Infaq. Sasaran PKM ini pada para pemuda, pelajar, dan mahasiswa yang belum memahami makna dan pentingnya Infaq. Selain itu, ketidaktahuan tentang tata cara berinfaq, hukum, maupun distribusi dan sasaran infaq menjadi dorongan PKM ini dilakukan. Metode yang digunakan dalam PKM ini adalah ceramah partisipatif, diskusi tanya jawab dan penyerahan kaleng infaq sebagai tanda pelaksanaan infaq sebagai instrumen inklusi keuangan di Desa Morella yang dimotori para pemuda, pelajar, dan mahasiswa. Hasil PKM ini menunjukkan bahwa kaum muda ini telah menyadari akan penting dan sasaran dari infaq serta mengatahui manfaat infaq bagi kelangsungan hidup masyarakat miskin dan pembangunan Desa Morella. Para pemuda, pelajar, dan mahasiswa bersedia menjadikan infaq sebagai instrumen inklusi keuangan untuk mengentaskan kemiskinan dan membangun desanya.
Budget Planning and Internal Control on Local Financial Accountability: Mediating Budget Absorption Rahmawati Rahmawati; Ibrahim Ibrahim; Irma Irma; Bunyamin Bunyamin; Ahmad Dahlan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.755

Abstract

This study analyzes budget planning and internal control of regional financial accountability through budget absorption at the Regional Planning, Development, Research and Development Agency of South Sulawesi Province. The research design used in this study is Correlational Research and path analysis with a quantitative approach to determine the direct and indirect effects on the variables studied. The sampling of this research was conducted by purposive sampling method with a total sample of 102 employees. The results showed that budget planning, internal control, and budget absorption positively affected accountability in the Regional Planning, Development, Research and Development Agency of South Sulawesi Province. The results of this study can also be used for researchers and further researchers as well as parties who need it as a source of reference and helpful information in adding insight into issues related to budget planning, internal control, financial accountability, and budget absorption.
Co-Authors Ahmad Dahlan Bunyamin Bunyamin Dini Rosyada Ibrahim Ibrahim Larisa Yohanna Loso Judijanto Mohammad H. Holle Muljo, Ariyani Nurhajra, Andini Rahmawati Rahmawati Retnawati Siregar Silvana Sudarmanto, Eko Sugiharti Sugiharti Syahrir, Syamsul Vriska Yunistin Wengkau