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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Media Wahana Ekonomika Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Magister Pendidikan IPA PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Kajian Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Bisnis, Manajemen, dan Ekonomi Accounting and Business Journal Pendagogia: Jurnal Pendidikan Dasar Jurnal Pengabdian Masyarakat Bangsa Kajian Akuntansi Accounting Analysis Journal Balance : Jurnal Akuntansi dan Bisnis
Zuraidah, Ida
Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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English The Effectiveness of the Use of Warrants and Warrants in Collecting Tax Arrears to Increase Tax Revenues (Study at KPP Pratama Surabaya Sukomanunggal) Ida, Zuraidah; Alhabsyi, Muhamad Zainal Abidin
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i2.2106

Abstract

The purpose of this study was to determine the effectiveness and contribution of the use of warning letters and forced letters in collecting tax arrears at KPP Surabaya Sukomanunggal in the 2016-2018 period. This type of research is a qualitative research with a descriptive approach. The data in this study consisted of primary data and secondary data. Data collection techniques using interviews and documentation. In this study illustrates the collection of tax arrears with letters of warning and forced letters in increasing tax revenue at KPP Pratama Surabaya Sukomanunggal. The analytical method used in this research is descriptive analysis using ratio analysis of effectiveness and contribution using calculation formulas. The results of this study indicate that the level of effectiveness of warning letters is classified as ineffective because the percentage of Warning Letter produced is still far below 60% caused by the low awareness of mandatory and the inability of taxpayers to pay their tax debt. While the forced letter as a whole is not enough to say effective because the percentage produced shows a downward trend caused by the lack of number of tax officers, especially the Tax Bailiff who plays an important role in the notification or delivery of the Forced Letter and also awareness of taxpayers in paying their low tax debt and also contributions made from letters of reprimand and forced letters are still lacking in tax revenues.
Kinerja Keuangan terhadap Profitabilitas pada Perusahaan Pertambangan di Bursa Efek Indonesia Ida Zuraidah; Rosalina Ghozali
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 2 No. 1 (2021): Jurnal Bisnis, Manajemen, dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v2i1.204

Abstract

This study uses panel data, using multiple linear regression for statistical data processing. This study aims to analyze the effect of Working Capital Turnover (X1), Firm Size (X2), Liquidity (X3), Leverage (X4) on profitability (Y) in mining companies on the Indonesia Stock Exchange (BEI) 2015-2019. Statistical calculations produce a regression equation Y = -0.006571 + 0.000812X1 - 0.000143X2 + 0.036545X3 - 0.011253X4 + e. This study concludes first, Working Capital Turnover does not have a significant positive effect on profitability. Second, Firm Size does not have a significant negative effect on profitability. Third, liquidity has a significant positive effect on profitability. Fourth, Leverage does not have a significant positive effect on profitability of mining companies on the Indonesia Stock Exchange (IDX). Fifth, Working Capital Turnover, Firm Size, Liquidity, Leverage together, positively and significantly affect profitability (Y) in mining companies on the Indonesia Stock Exchange (IDX). The researcher gives the first suggestion, mining companies listed on the Indonesia Stock Exchange must maintain the stability of their financial performance, if necessary, increase their working capital, firm size, liquidity and leverage in order to maintain and increase the company's profitability. Second, shareholders of Mining Companies listed on the Indonesia Stock Exchange do not immediately withdraw their shares when the share price drops, because it is hoped that stability will not take too long and working capital, firm size, liquidity and leverage will increase again so that they can increase the
Self esteem Peserta Didik dalam Implementasi Pendidikan Inklusi Ida Zuraidah; Lalu Hamdian Affandi; Ilham Syahrul Jiwandono
Pendagogia: Jurnal Pendidikan Dasar Vol 1 No 3: Desember 2021
Publisher : Educational Consultant & Counseling Career (EC3) Mataram

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

Abstract

The diversity of learners in the School of Inclusion becomes a challenge in the education’s world. Where, special needs learners will find themselves unlike the majority of people around them. This affects the individual's self-view which has an impact on self esteem, thus disturbing psychological well-being. For this reason, this study aims to find out in depth how self esteem of learners and the acceptance of people around students with special needs in the School. This research uses qualitative approaches with descriptive methods through field studies that examine various aspects through primary data sources, namely observations and interviews. Meanwhile, secondary data sources are obtained through documentation. The data obtained is analyzed through collection, condensation, presentation, and conclusions according to Miles, Huberman, and Saldana until the data obtained is credible. For the validity of this research data uses source and techniques triangulations. This research is expected to be an enhancer of the insights of every party involved in the implementation of inclusion education in order to respond as appropriate, so that self esteem develops well. The results of the study with students of class V SD Negeri 20 Mataram as a research setting showed self esteem of learners in the implementation of higher inclusion education. In addition, special needs learners are well received by those around them when they are in school.
Pengelolaan Sampah Plastik Menjadi Produk Bernilai Jual Tinggi di Desa Tuananga Pada Era New Normal Ida Zuraidah; Isnaini Isnaini; Resiana Resiana; Venny Malinda; Agil Al Idrus
Jurnal Pengabdian Magister Pendidikan IPA Vol 4 No 1 (2021)
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.626 KB) | DOI: 10.29303/jpmpi.v4i1.590

Abstract

Jumlah timbulan sampah domestik di Kabupaten Sumbawa Barat pada tahun 2018 sebesar 43.556,81Kg/per-hari (Dinas Lingkungan Hidup dan Kehutanan Provinsi NTB, 2018). Desa Tuananga merupakan salah satu desa yang berada di Kabupaten Sumbawa Barat, tepatnya di kecamatan Poto Tano. Desa Tuananga terletak di pedalaman sekitar pesisir pantai dan jauh dari jalan raya sehingga mempersulit truk pengangkut sampah masuk ke Desa Tuananga, yang menyebabkan sampah terus menumpuk di tempat pembuangan akhir yakni sungai. Hal ini mendorong penulis menjalankan program daur ulang sampah plastik untuk dijadikan barang yang berguna dan bernilai jual melalui program Kampung Lestari sebagai salah satu kegiatan dalam pelaksanaan Kuliah Kerja Nyata (KKN) Universitas Mataram. Produk yang kami hasilkan adalah meja belajar dan pot bunga yang berbahan dasar Plastik bekas. Bahan-bahan yang digunakan untuk memproduksi meja belajar dan pot antara lain: sampah plastik, resin, katalis, pipa besi, dan baut. Alat-alat yang digunakan antara lain: panci, kompor, cetak produk, dan pengaduk. Lokasi pembuatan produk terletak di Desa Tuananga Kecamatan Poto Tano, Kabupaten Sumbawa Barat, NTB dan lokasi pemasaran produk antara lain: Desa Tuananga, Pasar Seteluk, dan Buen Telu. Harga dari produk ini sangat terjangkau oleh kalangan yang ekonominya rendah. Strategi yang digunakan dalam pemasaran atau promosi produk secara online dengan menggunakan sosial media berupa Facebook dan endorse.
Pengaruh Skeptisisme Profesional Auditor, Kompetensi Auditor, dan Pengalaman Auditor Terhadap Pendeteksian Kecurangan (Survei Pada Kantor Akuntan Kota Palembang) Welly Welly; Rosalina Ghazali; Ida Zuraidah
Jurnal Media Wahana Ekonomika Vol 19, No 2 (2022): Jurnal Media Wahana Ekonomika, Juli 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i2.8942

Abstract

ABSTRAK Penelitian ini merupakan penelitian auditing, yang menjadi focus permasalahan dalam penelitian ini adalah apakah varibael skeptisisme professional auditor, kompetensi auditor dan pengalaman auditor berpengaruh terhadap pendeteksian kecurangan pada Kantor Akuntan Publik di kota Palembang. Adapun tujuan khusus dalam penelitian ini adalah untuk mengetahui secara rinci pengaruh dari masing-masing variable yaitu skeptisisme professional auditor, kompetensi auditor dan pengalaman auditor memiliki pengaruh terhadap pendeteksian kecurangan pada auditor yang bekerja di Kantor Akuntan Publik (KAP) di Kota Palembang. Asosiatif merupakan jenis penelitian yang digunakan dalam penelitian ini yang bertujuan menghubungkan antar variable dan mencari pengaruhnya. Data primer digunakan dalam penelitian ini dengan teknik pengumpulan data dengan kuesioner. Kuesioner dibagiakan kepada auditor yang bekerja di KAP dengan menggunakan metode purposive sampling. Metode analisis yang digunakan meliputi kuantitatif dengan langkah sebagai berikut, melakukan uji validitas dan reabilitas terhadap kuesioner, melakukan uji normalitas, uji asumsi klasik, uji hipotesis dan uji analilisi regresi berganda. Hasil penelitian menunjukan bahwa semua variable penelitian yaitu skeptisisme professional auditor, kompetensi auditor dan pengalaman auditor mempengaruhi pendeteksian kecurangan pada Kantor Akuntan Publik di Kota Palembang. Besarnya pengaruh tersebut adalah sebesar 34,80% sedangkan sisanya dipengarauhi factor lain diluar penelitian. Kata Kunci: Skeptisisme Profesional, Kompetensi, Pengalaman Auditor, Pendeteksian Kecurangan  ABSTRACT This research was an auditing research, which was the focus of the problem in this study is whether the variables of professional auditor skepticism, auditor competence and auditor experience affect the detection of fraud at the Public Accounting Firm in Palembang. The specific purpose of this study was to determine in detail the effect of each variable, namely professional auditor skepticism, auditor competence and auditor experience, which have an influence on fraud detection in auditors working at Public Accounting Firms (KAP) in Palembang City. Associative was a type of research used in this study which aims to connect between variables and look for their influence. Primary data used in this study with data collection techniques with a questionnaire. Questionnaires were distributed to auditors working at KAP using purposive sampling method. The analytical method used includes quantitative with the following steps, conducting validity and reliability tests on the questionnaire, conducting normality tests, classical assumption tests, hypothesis testing and multiple regression analysis tests. The results show that all research variables, namely professional auditor skepticism, auditor competence and auditor experience affect the detection of fraud at the Public Accounting Firm in Palembang City. The magnitude of this influence is 34.80% while the rest is influenced by other factors outside the study. Keywords: Professional Skepticism, Competence, Auditor Experience, Fraud Detection
Influence of Competence, Independence, Tenure Audit and Quality of Financial Reports on Audit Quality Tata Tata Angraini; Yuhanis Ladewi; Aprianto Aprianto; Ida Zuraidah; Helliana Helliana
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.5844

Abstract

Objective study This For know influence auditor competence to audit quality, influence auditor independence against audit quality, tenure audit influence on audit quality and influence quality report finance to audit quality. Type study is associative and descriptive. Place study done in the accounting office Public in Palembang City. Variables used is auditor competence, auditor independence, audit tenure, quality report financial and audit quality. Data used are primary and secondary. Method data collection used is questionnaires and interviews. Deep data testing study This is the validity test and reliability test. Data analysis technique used is statistics descriptive and statistical inferential helped with Statistical Program For Special Science (SPSS). Research results show that influential auditor competence to audit quality, auditor independence effect to audit quality, influential tenure audit to audit quality and quality report finance influential to audit quality.
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI welly, welly; Dewi, Citra; Djuniar, Lis; Zuraidah, Ida; Sabrina, Nina
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.6977

Abstract

The aim of the research is to determine the influence of the quality of accounting information systems and internal control systems on company performance both partially and simultaneously, to determine the influence of the quality of accounting information systems and internal control systems on company performance with organizational culture as a moderating variable. This type of research is associative research, primary data, 45 research samples consisting of employees from the finance department and internal supervision units at BUMD. Questionnaire and interview collection methods. The analysis method is quantitative analysis. The results of this research show that the quality of the accounting information system and the internal control system simultaneously influence company performance. Partially, the quality of the accounting information system and internal control system influences company performance. In moderation, the quality of the accounting information system has no effect on company performance, moderated by organizational culture and the same goes for the internal control system.
THE ROLE OF WHISTLEBLOWING, CULTURE, AND ORGANIZATIONAL COMMITMENT IN FRAUD PREVENTION Yuhanis Ladewi; Muhammad Fahmi; Fauziah, Alfina Damayanti; Zuraidah, Ida
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4028

Abstract

This study aims to find out and analyze the role of whistleblowing culture, and organizational commitment in fraud prevention. The types of research used are descriptive and associative. The population used is 11 branch stores with a saturated sample of 85 respondents. This study uses primary and secondary data. The data collection methods are interviews, questionnaires, and documentation. To test the data, this research applies validity and reliability tests. The data analysis techniques used are descriptive statistics and inferential statistical analysis, namely classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test) and multiple linear regression analysis, determination coefficient, and t-test. This study uses the analysis technique of the SPSS Version 25 data processing program. Based on the results processed, 85 respondents are all valid and reliable. The results of this study can be concluded partially (t-test) showing that whistleblowing, organizational culture, and organizational commitment have a significant effect on fraud prevention at PT Sumber Alfaria Trijaya Tbk in Plaju District.   Keywords     : Cheating Prevention, Organizational Commitment, Organizational Culture, Whistleblowing
The Influence Of Independence, Organizational Commitment, And Organizational Culture On Auditor Performance Zuraidah, Ida; Ladewi, Yuhanis; Putri, Nensi Anisa
Accounting and Business Journal Vol 4 No 2 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i2.4456

Abstract

This study aims to determine and analyze the effect of Independence, Organizational Commitment, and Organizational Culture on Auditor Performance. The type of research used in this research is descriptive and associative research. The location of the research was carried out at the Sumsel Babel Bank. The population in this study were 76 auditors at Bank Sumsel Babel 1, 28 branch offices. The sample used in this study is a saturated sample and the number of samples obtained is 40 auditors. The data used is primary data. The data collection method in this study was a questionnaire. The data testing method used in this research is validity test and reliability test. The analytical technique used in this study is descriptive statistical analysis and inferential statistical analysis, inferential statistical analysis in this study is the classical assumption test (data normality, multicollinearity, heteroscedasticity), multiple linear analysis, coefficient of determination and hypothesis design (t test). The data analysis technique in this study used statistical program for social science (SPSS) version 25. The results showed that the data test showed that the results of the data tested in the form of a questionnaire were all valid and reliable. The analysis technique produced is descriptive statistics per variable which shows a very high dominant value, while the statistics per indicator shows that the dominant value is very high and inferential statistics, namely the classical assumption test, shows that the normality test is normally distributed, does not occur multicollinearity and does not occur heteroscedasticity, while the analysis multiple linear shows that the variables of independence, organizational commitment and organizational culture are considered constant, the auditor's performance will increase. The results of this study can be concluded that independence has an effect on auditor performance, organizational culture has an effect on auditor performance, while organizational commitment has no effect on auditor performance.
Kegiatan Pengabdian Kepada Masyarakat Dosen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang Program Berbagi Kasih Anak Yatim di Kota Palembang Kholilah, Kholilah; Fitantina, Fitantina; Puspasari, Mardiana; Masdaini, Efrina; Agusria, Lesi; Juniar, Lis; Zuraidah, Ida; Sabrina, Nina
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 5 (2024): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i5.1044

Abstract

Kegiatan pengabdian masyarakat oleh dosen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang, yaitu Program Berbagi Kasih Anak Yatim di Kota Palembang. Metode yang digunakan adalah pengumpulan dana melalui gerakan Sedekah ODOT (One Day One Thousand) dan penyaluran santunan kepada anak yatim. Kegiatan ini dilaksanakan pada tanggal 30 Juli 2021 di Kelurahan 2 Ilir, Kecamatan Ilir Timur II, Kota Palembang. Hasil dari kegiatan ini menunjukkan bahwa santunan yang diberikan berhasil meringankan beban anak yatim dan mendukung pendidikan mereka, terutama di masa pandemi COVID-program ini efektif dalam memberikan bantuan langsung kepada anak yatim dan meningkatkan rasa kepedulian sosial di kalangan dosen dan mahasiswa.
Co-Authors Agil Al Idrus Agusria, Lesi Alhabsyi, Muhamad Zainal Abidin Ambo Upek Amien Dwi Putra, M. Aprianto Betri Betri Sirajuddin Betri, Betri Citra Dewi Djuniar, Lis Fauziah, Alfina Damayanti Fitantina, Fitantina Hafidz, Ridho Helliana Helliana Ilham Syahrul Jiwandono Isnaini Isnaini Junaidi Junaidi Juniar, Lis Kholilah Kusuma, Gumulya Sonny Marcel Ladewi, Yuhanis Lalu Hamdian Affandi Lis Djuniar Lutviyah, Lana Maidiana Astuti Handayani Mardiana Puspasari Masdaini, Efrina Muhammad Fahmi MUHAMMAD FAHMI Nurhasanah, Salsabila Putri, Nensi Anisa Qintara, Muhammad Rifat Resiana Resiana Rosalina Ghazali Rosalina Ghozali Sabrina, Nina Sari Puspa Dewi Sari, Widia Eka Tata Tata Angraini Venny Malinda Welly Welly Welly, Welly Welly, Welly Yuhanis Ladewi Yuhanis Ladewi