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All Journal BJRA (Bongaya Journal of Research in Accounting) Balance : Jurnal Akuntansi dan Manajemen CARE: Jurnal Pengabdian Multi Disiplin
Muren, Louis Albertoaran
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Strategic Alignment of Accounting, Taxes, and Digital Economy for Indonesia’s Economic Development Widianingsih, Rini; Lukman, Lukman; Kinarsih, Siwi Rizki; Ludfiyani, Nurul; Dwiyantoro, Herdin; Muren, Louis Albertoaran; Kusumo, Damar Haryo
CARE: Journal Pengabdian Multi Disiplin Vol. 2 No. 2 (2024)
Publisher : Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/care.v2i2.35480

Abstract

This community service aims to provide a comprehensive understanding of integrated strategies in accounting, taxation, and the digital economy as an effort to face economic challenges in Indonesia. In the increasingly developing digital era, businesses and economic actors need to adapt to technology and understand dynamic tax regulations. This training is designed to help participants, especially those from the MSME sector and accounting professionals, integrate a strong understanding of accounting, compliance with tax regulations, and the application of digital technology in their business operations. Through a practical approach, participants will be invited to develop effective and efficient solutions to increase the competitiveness and stability of the national economy. The main focus of this training is to combine conventional accounting and taxation concepts with digital economic innovations, which are increasingly relevant in the industrial era 4.0. In addition, this training also discusses various tax challenges faced by businesses in the digital economy, such as e-commerce taxation, cross-border transactions, and evolving digital tax regulations. Participants will be taught how to utilize digital technology, such as cloud-based accounting software and tax applications, to facilitate more accurate and timely financial reporting and management.
Pengaruh Reputasi Auditor Dan Komite Audit Terhadap Nilai Perusahaan Basic Materials Yang Terdaftar Di Bei Periode 2018-2021 Muren, Louis Albertoaran; Pangaribuan, Hisar
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 2 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i2.389

Abstract

The purpose of this study was to observe and determine the effect of the reputation of the auditor and the audit committee on the value of basic materials companies listed on the Indonesia Stock Exchange for the period 2018-2021. This study uses quantitative methods, the sample used is 45 companies using the purpose sampling method, totaling 180 data. The technique used in this research is descriptive statistical technique, classical assumption test, t hypothesis test, f hypothesis test, and coefficient of determination test. Based on the results of the t hypothesis test, it explains that the reputation of the auditor has a significant effect on firm value. While the audit committee does not have a significant effect on firm value. Therefore, it can be said that there is no substantial effect on firm value on the auditor and audit committee reputation variables, either one or both variables.
Pengaruh Motivasi, Komitmen Organisasi Dan Due Professional Care Terhadap Kualitas Audit Muren, Louis Albertoaran; Pangaribuan, Hisar
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.947 KB) | DOI: 10.59086/jam.v1i2.103

Abstract

This study aims to examine the effect of the independent variables of motivation, organizational commitment, and due professional care on the dependent variable of audit quality. The population in this study were all auditors, both junior and senior auditors who worked in 5 public accounting firm in Jakarta with a total of 57 respondents. The sampling technique in this study used the Convenience Sampling Method and the data used in this study was primary data. In this study, the authors use Descriptive Statistical Test, Classical Assumption Tes (normality test, multicollinearity test, heteroscedasticity test), Hypothesis Test (coefficient of determination, t test, f test) and Multiple Linear Regression Analysis to be able to analyze the data used and use SPSS software version 25. Based on the results of research through several tests carried out, it can be concluded that motivation, commitment organization, and due professional care have a positive effect on audit quality. Keywords: Motivation, Organizational Commitment, Due Professional Care, and Audit Quality
Co-Authors Dwiyantoro, Herdin Kinarsih, Siwi Rizki Kusumo, Damar Haryo Ludfiyani, Nurul Pangaribuan, Hisar Rini Widianingsih, Rini Wiwik Handayani