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All Journal Jurnal Abdi Citra Jurnal Nusa Akuntansi
Djuharoh, Aan Siti
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Economics, Econometrics & Finance Education Other

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PELATIHAN PERPAJAKAN BREVET A&B BAGI ATLET (STUDI PADA ATLET GANTOLE PARALAYANG INDONESIA (PEPI) KABUPATEN BANDUNG BARAT) Rachman, Fatwa Rubiar; Terawati, Mira Teram; Djuharoh, Aan Siti
Jurnal Abdi Citra Vol. 1 No. 2 (2024): Jurnal Abdi Citra Volume 1 Nomor 2 Agustus Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i2.103

Abstract

Sportmen or athletes who receive or obtain income in connection with their participation in a competition or championship activity are obliged to carry out their tax obligations. Because athletes are included as individual tax subjects who receive income with deductions from Income Tax Article 21 and/or Article 26. Therefore, knowledge and technical skills are needed to carry out tax obligations properly and correctly. This activity was carried out as an embodiment of the Bandung Accounting Academy (A2B) in carrying out community service in accordance with the study program, namely tax accounting. The activity was entitled Tax Provision and Tax Training for Indonesian Paragliding athletes in West Bandung Regency. Organizing training, covering topics related to the field of taxation, as well as increasing the professional capabilities and competencies of HR in the scope of tax accounting for activity participants. Technically, this activity went according to target; all participants underwent the implementation process until completion, were declared to have passed, and were given a brevet A&B competency certificate.
PENGARUH AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD PADA PT POS INDONESIA (PERSERO) KOTA BANDUNG Azzahar, Hikmah R.; Teram Terawati, Mira; Djuharoh, Aan Siti
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.60

Abstract

This study aims to determine whether there is an influence of internal audit on fraud prevention at PT Pos Indonesia (Persero). To determine the influence between the variables studied, researchers use quantitative methods with descriptive and verifiative analysis. Data collection techniques were used through the distribution of questionnaires to 48 respondents. The data analysis methods used include: simple linear regression analysis, correlation coefficient analysis, hypothesis test with t test, and determination coefficient analysis. The results showed that the internal audit variable had an effect on fraud prevention by 63.6% with the category of strong relationships between variables
Co-Authors Azzahar, Hikmah R. Rachman, Fatwa Rubiar Teram Terawati, Mira Terawati, Mira Teram