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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Jurnal Karya Abdi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Publikasi Hasil Pengabdian Kepada Masyarakat. Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Innovative: Journal Of Social Science Research Journal Economic Business Innovation Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Rasmon
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PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DIMEDIASI OLEH TAX AVOIDANCE STUDI PADA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2017-2019 Rasmon Rasmon Rasmon; Kamaliah Kamaliah; Novita Indrawati
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 2 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i2.1787

Abstract

ABSTRACTThis study aims to examine and analyze the effect of financial distress and leverage on accounting conservatismmediated by tax avoidance. The population in this study are transportation sector companies listed on theIndonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling methodwhich resulted in 20 companies as samples. The data used is secondary data, where financial distress andleverage are independent variables, accounting conservatism is the dependent variable and tax avoidance is themediating variable. The research analysis technique used is descriptive analysis and path analysis using SPSSsoftware. The results of this study indicate that financial distress and leverage affect tax avoidance. In addition,financial distress and tax avoidance affect accounting conservatism, while leverage has no effect on accountingconservatism in transportation sector companies on the IDX. This study shows that tax avoidance is a mediatingvariable between financial distress and leverage on accounting conservatism.Keywords: Financial Distress; Leverage; Tax Avoidance; Accounting Conservatism. ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress dan leverage terhadapkonservatisme akuntansi dimediasi oleh tax avoidance. Populasi dalam penelitian ini adalah perusahaan sektorTransportasi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampelmenggunakan metode purposive sampling yang menghasilkan 20 perusahaan yang dijadikan sebagai sampel.Data yang digunakan adalah data sekunder, dimana financial distress dan leverage sebagai variabel independen,konservatisme akuntansi sebagai variabel dependen dan tax avoidance sebagai variabel mediasi. Teknik analisispenelitian yang digunakan adalah analisis deskriptif dan analisis jalur menggunakan bantuan software SPSS.Hasil penelitian ini menunjukkan bahwa financial distress dan leverage berpengaruh terhadap tax avoidance.Selain itu, financial distress dan tax avoidance berpengaruh terhadap konservatisme akuntansi, sementaraleverage tidak berpengaruh terhadap konservatisme akuntansi pada perusahaan sektor Transportasi di BEI.Penelitian ini menunjukkan bahwa tax avoidance merupakan variabel mediasi antara financial distress danleverage terhadap konservatisme akuntansi.Kata Kunci: Financial Distress; Leverage; Tax Avoidance; Konservatisme Akuntansi.
Pengaruh Financial Distress dan Insentif Pajak Terhadap Konservatisme Akuntansi (Studi Pada Perusahaan Sektor Transportasi yang Terdaftar di BEI Periode 2017-2019) Rasmon Rasmon; Safrizal Safrizal
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.367 KB) | DOI: 10.35314/iakp.v3i2.2898

Abstract

This study aims to examine and analyze the effect of financial distress and tax insentif on accounting conservatism. The population in this study are transportation sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling method which resulted in 20 companies as samples. The data used is secondary data, where financial distress and tax insentif are independent variables, accounting conservatism is the dependent variable. The research analysis technique used is descriptive analysis and path analysis using SPSS software. The results of this study indicate that financial distress and tax insentif  affect on accounting conservatism in transportation sector companies on the IDX. Keywords: Financial Distress, Tax Insentif, and Accounting Conservatism.
AKUNTAN DI ERA DIGITAL: PENDEKATAN TAM (TECHNOLOGY ACCEPTANCE MODEL) PADA SOFTWARE BERBASIS AKUNTANSI ACCURATE ONLINE RASMON RASMON
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 2 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i2.2304

Abstract

This research is a quantitative research that aims to determine the acceptance and use of Accurate Oline with the Technology Acceptance Model approach. Sampling used a random sampling method with a total sample of 27 alumni practitioners of the Accurate Online Program LKP Sahabat Prestasi who have worked in companies throughout Indonesia. The hypothesis testing in this study used SPSS Version 25. The test results showed that (1) the ability to use a computer affects perceived usefulness, (2) the ability to use a computer affects perceived ease of use, (3) perceived ease of use affects perceived usability, (4) perceived usefulness influences user attitudes, (5) perceived ease of use influences user attitudes. This research is expected to open minds that the use of technology is very important in the current era where business transactions are increasingly complicated.
Mechanism of Application for Overbooking Via E-Pbk for Errors in Filling in E-Billing Data at the Pratama Tax Service Office xxx Safrizal; Maulana Pratama , Rizal; Rasmon; Jonnedi
Journal Economic Business Innovation Vol. 1 No. 2 (2024): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i2.32

Abstract

In general, taxes are mandatory contributions from the people to the government that are coercive and regulated by law. In tax administration, taxpayers are required to pay or deposit the tax owed through a Surat Setoran Pajak (SSP) to the state treasury via a payment location. In connection with the Direktorat Jenderal Pajak No 26 Tahun 2014 concerning Electronic Tax Payment Systems, a tax payment system called E-Billing has also come into effect. E-Billing is a method of paying taxes electronically using a Billing Code. In the E-Billing payment process, if a taxpayer experiences problems in entering their tax data incorrectly, the Taxpayer is given the facility to submit an Overbooking application. Overbooking is defined as a process of transferring tax receipts to be recorded in the appropriate tax receipts. And starting December 12 2022, the Directorate General of Taxes will release E-Pbk (electronic book transfer). E-Pbk is an abbreviation for electronic book transfer. E-Pbk itself is an application that taxpayers can use to request transfers electronically without having to queue in Tax Service Office. The research purposes this writing is to find out about the Mechanism of Application for overbooking via e-pbk for errors in filling in e-billing data at Tax Service Office xxx. The data collection method used is a qualitative method, which is a research method that deals with unstructured data and non-numerical data, for example videos, images and text. Meanwhile, the data collection technique in this writing is using interviews and documentation. And for the result, we can see that the mechanism for requesting book transfers via e-pbk at the Tax Service Office starts with the taxpayer having to first have a DJP Online account via the website https://djponline.pajak.go.id/. Then the taxpayer must prepare the files that will be transferred, in this case it is an error in making E-Biling. After successfully logging in and activating the E-Pbk facility in the menu at DJP Online, taxpayers can apply for book transfers online without attend to the Tax Services Office. And within a maximum of 21 working days from the application via E-Pbk, the taxpayer will receive the transfer results by post/can be taken directly to the registered tax office
PENGARUH BEBAN PAJAK KINI, BEBAN PAJAK TANGGUHAN, TAX TO BOOK RATIO, DAN LEVERAGE TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia 2021-2023) SETYANINGSIH, INKA DWI; SYARLI, ZIKRI AIDILLA; RASMON, RASMON
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i2.3817

Abstract

This research is a quantitative study that aims to determine the effect of current tax burden, deferred tax burden, tax to book ratio, and leverage on financial performance in pharmaceutical health sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. In determining the sample of this study using purposive sampling technique, so that 15 samples of companies that meet the criteria are obtained with three years of observation so that the total observations used in this study are 45 reports. This study uses secondary data obtained from the company's financial statements. The data analysis technique uses panel data regression analysis (pooled data) with the help of Eviews 12. The results showed that partially the current tax expense variable has a significant effect on financial performance, the deferred tax expense variable has no significant effect on financial performance, the tax to book ratio variable has a significant effect on financial performance, and the leverage variable has a significant effect on financial performance. From this study also obtained the coefficient of determination (R2) with a value of 0,6528, means that 65.28% of disclosure is explained by the variables between current tax expense, deferred tax expense, tax to book ratio, and leverage. While 34.72% is explained by other variables outside the model.
Penerapan Sistem Akuntansi pada UKM Arkan Belimbing Pekanbaru Safrizal, Safrizal; Rasmon, Rasmon; Zanra, Sri Wahyuni; Mayarani, Selpi; Ramadhani, Novi Sandi
PUBLIKASI PENGABDIAN KEPADA MASYARAKAT Vol 4 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/padimas.v4i1.8069

Abstract

Akuntansi sebagai proses mendokumentasikan segala kegiatan yang dilakukan oleh suatu organisasi dalam kaitan transaksi keuangan. Penerapan akuntansi begitu amat penting dilakukan dalam rangka mencapai tujuan organisasi dengan menghasilpan lnformasi keuangan yang bermanfaat bagi pemangku kepentingan. Pelaksanaan kegiatan pengabdian ini merupakan salah satu upaya dengan tujuan diterapkannya sistem akuntansi keuangan sederhana bagi pelaku Usaha Kecil Menengah (UKM). Kegiatan pengabdian ini dilakukan pada UKM Arkan Belimbing Pekambaru sebagai salah satu usaha dalam bidang kuliner. Metode pelaksaan dalam kegiatan ini ialah ceremah (penyampaian materi terkait akuntansi), dilanjutkan dengan sesi diskusi (tanya jawab), hingga dilakukan pendampingan bagi UKM dalam penyusunan laporan keuangan. Hasil dari kegiatan pengabdian ini menunjukan bahwa UKM Arkan belum sepenuhnya menerapkan pencatatan akuntansi secara mandiri, belum tersedia laporan keuangan, dan dokumentasi bukti transasksi yang belum terarsipkan. Sehingga setelah dilakukannya kegiatan pendampingan, UKM Arkan telah mampu membuat catatan laporan keuangan secara sederhana atas aktivitas operasional usaha yang dijalankan.
PENERAPAN AKUNTANSI SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM DI KOTA PEKANBARU Nuraini, Nuraini; Piliang, Arfah; Alqorni, Nisa; Irawan, Candra; Rasmon, Rasmon
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2001

Abstract

The purpose of this study is to find out whether MSMEs in Binawidya District, Pekanbaru City have implemented SAK EMKM in compiling financial statements. The researcher used purposive sampling in obtaining research samples. Where the informants involved in this study are MSME owners/managers consisting of 35 business actors. Data collection was carried out by interview and documentation techniques. The result of this study is that the MSMEs studied have not implemented SAK EMKM in the preparation of financial statements. MSME actors only make business activity reports consisting of recording income and expenses in accordance with the understanding of each MSME owner.
The Influence of Intended Strategy and Emergent Strategy on Open Innovation in Improving the Performance of the Creative Economy Industry in Sounth Sumatra and West Sumatra Nuraini, Nuraini; Rasmon, Rasmon; Irawan, Candra; Jonnedi, Jonnedi; Supriatiningsih, Supriatiningsih; piliang, arfah
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/vwteje32

Abstract

This study investigates how both planned (intended) and adaptive (emergent) strategies influence the adoption of open innovation and examines their subsequent effects on the performance of creative industries in South and West Sumatra. Employing a quantitative survey of 150 industry participants, the findings reveal that each strategy positively contributes to the implementation of open innovation. Moreover, open innovation acts as a mediating mechanism that enhances business performance. These outcomes underscore the importance of integrating deliberate planning with agile responses to strengthen innovation capabilities and drive organizational success within the creative economy
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pemilik UMKM Pada Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan Rasmon, Rasmon; Sitinjak, Marnala; Rahayu, Eva Ulfah; Zubir, Zubir; Tinaria, Lisa
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.102

Abstract

The title of this research is "The Influence of Taxpayer Understanding, Use of NPWP, and Taxpayer Awareness on Taxpayer Compliance of MSME Owners at the Pekanbaru Senapelan Pratama Tax Service Office". This research was conducted because of the lack of taxpayer compliance in Indonesia. The purpose of this study was to determine the effect of taxpayer understanding, the benefits of NPWP, and taxpayer awareness on taxpayer compliance of MSME owners. This study uses multiple linear regression analysis techniques. The results of this study are that partially understanding of taxpayers affects taxpayer compliance of MSME owners while the benefits of NPWP, and taxpayer awareness do not affect taxpayer compliance of MSME owners at the Pekanbaru Pratama Senapelan Tax Service Office. Simultaneously the understanding of taxpayers, the benefits of NPWP, and awareness of taxpayers has no effect on taxpayer compliance of MSME owners at the Pekanbaru Senapelan Pratama Tax Service Offic
Pengaruh Sertifikasi Halal Dan Religiusitas Terhadap Minat Beli Produk Mixue Melalui Sikap Sebagai Variabel Intervening (Studi Pada Masyarakat Di Kota Pekanbaru) Yusuf, Muhammad; Rasmon, Rasmon; Rahayu, Eva Ulvah
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Industri makanan olahan merupakan salah satu industri yang mampu bertahan dan tumbuh positif bahkan termasuk yang pertumbuhannya paling tinggi. Industri makanan olahan sebagai bagian dari manufaktur, memiliki prospek yang sangat menjanjikan, baik secara global maupun domestik. Beberapa faktor untuk menentukan minat pembelian produk makanan antara lain yaitu sertifikasi halal dan religusitas. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh sertifikasi halal dan religiusitas terhadap minat beli produk mixue melalui sikap sebagai variabel intervening. Jenis penelitian ini adalah deskriptif kuantitatif. Pengumpulan data dilakukan dengan cara menyebar kuesioner. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Sampel dalam penelitian ini adalah masyarakat di Kota Pekanbaru. Data yang digunakan dalam penelitian adalah data primer. Terkait analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 19. Hasil penelitian ini membuktikan bahwa variabel sertifikasi halal dan religiusitas berpengaruh positif dan signifikan terhadap minat beli produk mixue. Hasil penelitian ini juga menunjukkan bahwa variabel sertifikasi halal dan religiusitas terhadap sikap konsumen. Hasil penelitian ini juga menunjukkan bahwa variabel sertifikasi halal dan religiusitas terhadap terhadap minat beli produk mixue melalui sikap konsumen sebagai mediasi.
Co-Authors ALQORNI, NISA Arfah Piliang Candra Irawan Helmida Helmida Indrawati, Novita Jonnedi Jonnedi, Jonnedi Kamaliah Kamaliah Maulana Pratama , Rizal Mayarani, Selpi Muhammad Yusuf Nuraini Nuraini Piliang , Arfa Piliang, Arfah Rahayu, Eva Ulfah Rahayu, Eva Ulvah Ramadhani, Novi Sandi Safrizal Safrizal Safrizal Safrizal Safrizal SETYANINGSIH, INKA DWI Sitinjak, Marnala Supriatiningsih, Supriatiningsih Tamba , Putriani Tinaria, Lisa Ulya , Syarifah Zanra, Sri Wahyuni Zikri Aidilla Syarli Zubir, Zubir