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All Journal JAM Jurnal Riset Akuntansi JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Ria Angriani
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Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Pengetahuan Dasar Perpajakan, Kesadaran Wajib Pajak Dan Konflik Wajib Pajak Terhadap Kepatuhan Wajib Pajak Ernikawati, Ernikawati; Saputra, Agung Joni; Ria Angriani
Akuntansi dan Manajemen Vol. 19 No. 1 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i1.268

Abstract

This research aims to be able to resolve tax problems that always occur in social life in the form of how much influence basic knowledge of taxation, the willingness to sincerely carry out tax obligations and taxpayer problems have on the level of compliance in implementing taxation. The data collection method is by distributing questionnaires to taxpayer respondents and studying things related to taxpayer compliance based on related references, while the results obtained are based on a partial test (Uji_t): basic knowledge of taxation influences tax compliance and taxpayer awareness also has an influence on the level of taxpayer compliance, and there is no impact on taxpayer conflict on the compliance of tax actors. Researchers suggest to Tax Actors in the District Bappeda area. Pasaman is to be able to maximize basic knowledge of taxation, taxpayer awareness and conflict in order to achieve organizational goals and be able to become individuals who are obedient to taxpayers, so as to create an Indonesian society that is obedient to taxes for the progress of the Indonesian nation.
Reaksi Pasar Modal Terhadap Kebijakan Investasi, Kebijakan Pendanaan dan Kebijakan Dividen Ria Angriani
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.795

Abstract

This study aims to examine and describe the reaction of capital market (cummulative abnormal return) in investment policy, funding policy and dividend policy. Investment policy is measured using capital expenditure, funding policy is measured by changes in debt to equity ratio (∆DER) and dividend policy is measured by dividend payout ratio (DPR). This research is classified as literature review to provide some information needed by persons related to the company and capital market participants. The study find that almost all research in capital market though cummulative abnormal return are effect by the management policies in investment, funding and dividend.
Implementasi dan Pendampingan Penggunaan Aplikasi Laporan Keuangan SIA BUMNAg Pada BUMNag Madani Nagari Lubuk Malako Kabupaten Solok Selatan Frima, Rini; Santi, Elfitri; Ria Angriani; Randy Heriyanto; Lasmi Yupita
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sistem Informasi Akuntansi berbasis komputer merupakan solusi yang dapat dimanfaatkan oleh pelaku usaha untuk menyusun laporan keuangan berbasis database. Oleh karena itu, penting bagi Sumber Daya Manusia (SDM) yang terlibat untuk memahami penggunaan aplikasi laporan keuangan, guna mendukung pengembangan usaha. Salah satu pendekatan yang diterapkan adalah pembuatan laporan keuangan sesuai dengan standar akuntansi yang berlaku, dengan bantuan aplikasi berbasis database, seperti Microsoft Access. Mitra dalam kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah BUMNag Madani Nagari Lubuk Malako, yang berlokasi di Kabupaten Solok Selatan. Mitra tersebut menjalankan tiga bidang usaha, yaitu perkebunan kelapa sawit, transportasi, dan pengelolaan pasar. Kegiatan PKM ini bertujuan membantu mitra dalam menyusun laporan keuangan berbasis database dan membangun Sistem Informasi Akuntansi yang sesuai dengan standar akuntansi keuangan. Pelaksanaan PKM dilakukan melalui implementasi dan pendampingan penggunaan aplikasi laporan keuangan bagi staf keuangan BUMNag Madani. Hasil dari kegiatan ini menunjukkan peningkatan kualitas penyusunan dan pengelolaan laporan keuangan yang lebih baik di BUMNag Madani Nagari Lubuk Malako.  
Co-Authors Agung Joni Saputra Elfitri Santi ernikawati, ernikawati Frima, Rini Lasmi Yupita Randy Heriyanto