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All Journal Jurnal Akuntansi Kompetif Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Publikasi Hasil Pengabdian Kepada Masyarakat.
RASMON, RASMON
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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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): Jurnal Akuntansi Kompetif (JAK)
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.
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
Co-Authors ALQORNI, NISA Candra Irawan Mayarani, Selpi Nuraini Nuraini Piliang, Arfah Rahayu, Eva Ulfah Ramadhani, Novi Sandi Safrizal Safrizal SETYANINGSIH, INKA DWI Sitinjak, Marnala Tinaria, Lisa Zanra, Sri Wahyuni Zikri Aidilla Syarli Zubir, Zubir