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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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PEMAHAMAN WAJIB PAJAK, PELAYANAN FISKUS DAN SOSIALISASI TERHADAP KEPATUHAN WAJIB PAJAK UMKM Welly, Welly; Nurhasanah, Salsabila; Sari, Dewi Puspa; Zuraidah, Ida
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 2 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i2.796

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman wajib pajak, pelayanan fiskus, dan sosialisasi aparatur terhadap kepatuhan wajib pajak. Saat ini pemerintah mulai melirik sektor swasta yang dipastikan memiliki potensi yang sangat besar untuk pemasukan pajak, yaitu dari Usaha Mikro Kecil Menengah (UMKM), omset dan labanya memang jauh lebih kecil dibandingkan dengan perusahaan-perusahaan besar tetapi UMKM memegang peran yang sangat besar dalam memajukan perekonomian Indonesia. Permasalahan yang sering muncul adalah tingkat kepatuhan wajib pajak menjadi perhatian dalam bidang perpajakan. Di Indonesia tingkat kepatuhan wajib pajak masih dikatakan rendah. Rendahnya tingkat kepatuhan wajib pajak untuk memenuhi kewajiban perpajakannya sangat memprihatinkan jika dibandingkan dengan tingkat pertumbuhan usaha di Indonesia. Jenis penelitian yang digunakan adalah sosiatif untuk melihat pengaruh pemahaman wajib pajak, pelayanan fiskus dan sosialisasi terhadap kepatuhan wajib pajak UMKM yang terdaftar di Kantor Pelayanan Pajak Pratama Palembang. Data yang digunakan adalah data primer berupa kuesioner yang disebarkan kepada 100 wajib pajak dengan menggunakan teknik random sampling. Teknik analisis yang digunakan adalah analisis kuantitatif dengan uji hipotesis regresi linier berganda. Hasil uji hipotesis menunjukkan secara simultan pemahaman wajib pajak, pelayanan fiskus dan sosialisasi aparatur berpengaruh sebesar 88,8% terhadap kepatuhan wajib pajak. Sedangkan jika dilakukan secara parsial menunjukan bahwa pemahaman wajib pajak dan sosialisasi berpengaruh terhadap kepatuhan wajib pajak, sedangkan pelayanan fiskus tidak berpengaruh terhadap kepatuhan wajib pajak.
Pemanfaatan Aplikasi Akuntansi Digital untuk Meningkatkan Kualitas Laporan Keuangan pada Rumah Produksi Tepung Mocaf Bunda Mirna di Desa Beti Ogan Ilir: Utilization of Digital Accounting Applications to Improve the Quality of Financial Reports at the Mother Mirna Mocaf Flour Production House in Beti Ogan Ilir Village Ladewi, Yuhanis; Junaidi, Junaidi; Zuraidah, Ida; Lutviyah, Lana; Qintara, Muhammad Rifat
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 2 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i2.8743

Abstract

Community Service in Beti Village is carried out to help the community in improving the economy of the community in the village. The people of Beti Village have a dominant livelihood in trading. However, in the era of globalization and the rise of online trading, many customers have switched to online sales, so offline traders have experienced a decrease in income. Conditions like this make some residents change their profession from trading to producing products using raw materials from agriculture in the village. The limited capital owned by Bunda Mirna's production house makes business development slow. To increase this development, additional capital is needed, for that in this community service, they will be assisted in preparing financial reports by SAK EMKM and using simple applications with Excel so that financial reports can be of high quality and get the best opinion from KAP. Furthermore, this audited financial report is used to apply for a loan to creditors/banks.
Pengaruh moralitas dan kepemimpinan kepala desa terhadap kepatuhan wajib pajak bumi dan bangunan Sari, Widia Eka; Fahmi, Muhammad; Kusuma, Gumulya Sonny Marcel; Zuraidah, Ida
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1617

Abstract

This study aims to determine the effect of the morality and leadership of the village head on the compliance of land and building tax payers in the village of Rimba Jaya, Air Kumbang District, Banyuasin Regency. The type of research used in this study was associative research. The research was conducted in the village of Rimba Jaya, Air Kumbang District, Banyuasin Regency. The population in this study were 956 taxpayers registered at Bapenda Banyuasin. The sampling technique used in this study was (simple random sampling). The data used are primary and secondary data. Data collection methods used were interviews and questionnaires. The data analysis method used in this research is quantitative analysis. The data analysis technique used in this research is validity test, reliability test, classical assumption test, coefficient of determination, multiple linear regression analysis, f test and t test. The results of this study simultaneously show that the morality and leadership of the village head have a significant effect on the compliance of land and building tax payers. Partially, morality has a significant effect on land and building tax payer compliance. Village head leadership does not have a significant effect on land and building tax payer compliance.
PENGABDIAN KEPADA MASYARAKAT PENDAMPINGAN DAN PENYULUHAN 5P UNTUK MENINGKATKAN PERFORMA UMKM TASHANDMADE ZHOFI Betri, Betri; Astuti Handayani, Maidiana; Zuraidah, Ida; Amien Dwi Putra, M.
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 4 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i4.1690-1699

Abstract

Pengabdian kepada masyarakat ini ditujukan pada UMKM Tashandmade Zhofi berlokasi di Perumda Jalan Lontar Blok H.1 No.6 RT.55 RW.15 Kelurahan Talang Kelapa Kecamatan Alang-alang Lebar Palembang Sumatera Selatan. Kegiatan ini melibatkan mitra yang merupakan masyarakat produktif secara Mikro yang memiliki permasalahan di beberapa kpi, dari teknik pemasaran, pengendalian produksi, pemanfaatan teknologi, permodalan, hingga menyusun anggaran keuangan.  Berdasarkan permasalahan-permasalahan yang ada, maka akan dilaksanakan peningkatan di area-area tersebut, yang dilanjutkan dengan monitoring sehingga dampak dapat berkelanjutan. Diharapkan setelah kegiatan pengabdian kepada masyarakat ini, mitra memiliki pengetahuan di area permodalam, pemasaran, produksi, tenik digital, dan pencatatan keuangan sehingga meningkatkan performa mitra. Setelah mengetahui ilmu tersebut mitra dapat mengambil keputusan yang baik dalam mengembangkan usahanya.
Big Data, CAATs, and Auditor Religiosity in Fraud Detection: Task-Specific Knowledge as Moderator Betri; Hafidz, Ridho; Handayani, Maidiana Astuti; Zuraidah, Ida; Djuniar, Lis
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.16718

Abstract

Purpose : With task-specific knowledge taken into account as a moderating factor, this study attempts to investigate the impact of big data, computer-asisted audit techniques (CAATs), and auditor religiosity on fraud detection. The growing need for insight into the behavioral and technological components that support efficient fraud detection in audit procedures served as the basis for the study. Method : Using an associative quantitative approach, the study was carried out at the State Development Audit Agency’s Representative Offices in Sumatra. A straightforward random sample method was used to gather data, and 220 questionnaires were filled out. Structural Equation Modeling (SEM) was used in the investigation to determine the correlations between the variables. Findings : According to the t-test results, auditor religiosity significantly improves fraud detection. Big data and CAATs, however, did not demonstrate a statistically significant impact. Moreover, task-specific information serves as a predictive modifiers rather than a moderating variable as first proposed. With a termination value of 0.974, the model had a very small effect size. Novelty : The study is innovative since it examines behavioral, technical, and cognitive aspects of the auditing profession in a comprehensive manner. Additionally, it offers fresh perspective by reframing task-specific knowledge as a predicting component rather than a moderating variable, with important ramifications for enhancing fraud detection techniques.
Pengaruh Keefektifan Audit Sistem Informasi, Risiko Keamanan Audit Sistem Informasi, dan Strategi Audit Sistem Informasi terhadap Pendeteksian Salah Saji Betri Betri; Welly Welly; Ida Zuraidah; Lis Djuniar; Ambo Upek
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.603

Abstract

This study aims to analyze the influence of information systems audit effectiveness, information systems audit security risk, and information systems audit strategy on the detection of misstatements in Public Accounting Firms in Palembang City. This is an associative research using a quantitative approach. The population consists of 60 auditors, with a saturated sampling technique. Primary data were collected through questionnaires and interviews, and processed using SPSS version 23. The results show that all variables are valid and reliable. Simultaneously, audit effectiveness, security risk, and audit strategy significantly affect misstatement detection. Partially, security risk and audit strategy have a significant influence, while audit effectiveness does not have a significant effect. These findings highlight the importance of audit strategy and security risk management in detecting misstatements in information systems audits within public accounting firms.
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