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All Journal Ensiklopedia of Journal Jumat Ekonomi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan
RIFAYANI, DESIYANTI
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH SELF ASSESSMENT SYSTEM DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP KEPATUHAN PAJAK MELALUI TAX EVASION (Studi Kasus Pada Wajib Pajak di KPP Pratama Rengat) NURFITRIANI, NURFITRIANI; RIFAYANI, DESIYANTI; TRIWAHYUNI, NADIA; ALQORNI, NISA; NURAINI, NURAINI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 2 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i2.3078

Abstract

This research aims to assess the influence of the self-assessment system and tax information technology on tax compliance through tax evasion. The sample used is taxpayers registered at the Rengat KPP in Prov. Riau as many as 105 respondents. The type of data used is primary data by distributing questionnaires. The data analysis tool used is SEM with the help of PLS Ver. 3. The results of this research show that the direct relationship between the self-assessment system and tax information technology has no effect on tax compliance. However, the self-assessment system and tax information technology have an influence on tax evasion. In an indirect relationship (intervening), the results show that tax evasion mediates the influence of the self-assessment system on tax compliance, while tax evasion cannot mediate the influence of tax information technology on tax compliance
PENGARUH PENERAPAN ETIKA TERHADAP PENINGKATAN PROFESIONALISME AKUNTAN PUBLIK PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU Rifayani, Desiyanti; Triwahyuni, Nadia; Nurfitriani, Nurfitriani
Ensiklopedia of Journal Vol 6, No 4 (2024): Vol. 6 No. 4 Edisi 2 Juli 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i4.2502

Abstract

Empirically, this research aims to examine the effect of implementing ethical rules in increasing the professionalism of public accountants. This research was conducted at 8 Public Accounting Firms in Pekanbaru. It was conducted by distributing 66 questionnaires. The analytical tool used in this research was multiple regression. Based on the data analysis and discussion, the results of this research showed that the application of independence, integrity and objectivity, the application of responsibility to colleagues, and the application of other responsibilities and practices have an effect in increasing the professionalism of public accountants. On the other hand, the application of responsibility to clients has no significant effect in increasing professionalism of public accountants at public accounting firms in Pekanbaru. Keywords: independence, objectivity, integrity, responsibility, profesionalism.
Sosialisasi Pengenalan dan Pencatatan Akuntansi pada Kelompok Tani Kelurahan Maharatu Nuraini, Nuraini; Rifayani, Desiyanti; Triwahyuni, Nadia; Alqorni, Nisa
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v6i1.5762

Abstract

This community service activity aimed to enhance the knowledge and skills of members of the Maharatu Urban Farmer Group in Pekanbaru regarding basic financial recording and bookkeeping. The method employed was a socialization and counseling approach to introduce the importance of simple financial documentation. A total of 25 participants, all members of the farmer group, took part in the activity. The results indicate that the participants gained a clear understanding of basic accounting principles and the practice of simple bookkeeping. Furthermore, they recognized the importance of separating household finances from agricultural business finances, which is crucial for better financial management in farming operations.
Co-Authors ALQORNI, NISA Nuraini Nuraini Nurfitriani Nurfitriani, Nurfitriani TRIWAHYUNI, NADIA