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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan
Pradata, Bramastyasa Gilang
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Economics, Econometrics & Finance Social Sciences

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The Influence Of Corporate Culture And Internal Control Systems On The Prevention Of Merchandise Fraud Rahmawati, Laela; Pradata, Bramastyasa Gilang
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2357

Abstract

Fraud is a problem that can hinder the achievement of company goals and is usually carried out by individuals who have experience in their field which occurs due to opportunities and conflicts of interest. Therefore, companies need tools that can help in terms of corporate culture or the values that underlie the company's identity, such as regulatory attitudes that employees in the company must have and internal controls such as internal audits. The purpose of this research is to test and find out how much influence company culture and internal control have on preventing goods fraud. Data collection was carried out through distributing questionnaires whose validity and reliability had been tested. For the results of this research, the influence of company culture (X1 ) on preventing goods fraud (Y) has a significant effect. This shows that the better the corporate culture in a company, the better the prevention of goods fraud. For the results, the influence of internal control (X 2 ) on the prevention of goods fraud (Y) has a significant effect. This shows that the better the internal control carried out in the company, the better the prevention of goods fraud .   Keywords: Company Culture, Control System, Merchandise Fraud
Use Of Final Income Tax Incentives In MSME Tax Reporting During The Covid-19 Pandemic Pradata, Bramastyasa Gilang; Chairunnisa, Tasya
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2354

Abstract

The Covid -19 virus outbreak created impact bad to sector world economy including Indonesia. Micro, Small and Medium Enterprises (MSMEs) are one of them affected sectors pandemic This. Various effort has carried out by the government For build return Indonesia's economy so that it always walk with well, one its policy issued via PMK No. 44/PMK.03/2020 concerning incentive taxation or giving facility subtraction even liberation payment taxes, incl Final Income Tax for MSMEs that have Lots benefit towards MSME actors Alone. Research purposes This is For know how to do it submission and reporting incentive FINAL PPh DTP for MSMEs is appropriate with PMK No. 44/PMK.03/2020 and PP 23 of 2018 What just benefits obtained top MSME players utilization incentive FINAL PPh DTP. Result of study This Still many MSMEs do not understand and use incentive Final Income Tax during the Covid 19 pandemic against reporting MSME tax due to limitations knowledge and still must done guidance and outreach by the government, because MSMEs provide contribution yan big in development economy in Indonesia.
Co-Authors Chairunnisa, Tasya Laela Rahmawati