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All Journal Jurnal Media Wahana Ekonomika Jurnal Farmasi Klinik Indonesia Moneter : Jurnal Akuntansi dan Keuangan Journal of Accounting Science Kompartemen : Jurnal Ilmiah Akuntansi JMM (Jurnal Masyarakat Mandiri) Scientific Journal of Reflection : Economic, Accounting, Management and Business Martabe : Jurnal Pengabdian Kepada Masyarakat Journal of Dedicators Community EQIEN - JURNAL EKONOMI DAN BISNIS MBIA STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmu Manajemen BALANCE Jurnal Akuntansi dan Bisnis Studi Kasus Inovasi Ekonomi Jurnal Ekonomi dan Bisnis JURNAL ECONOMINA Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Simki Economic Altifani Journal: International Journal of Community Engagement Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Nina Sabrina
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 Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Kesadaran Anti-Fraud dan Pengendalian Internal terhadap Pencegahan Fraud dalam Pengelolaan Dana Sekolah Fina Dwi Prajanti; Kurnia Krisna Hari; Nina Sabrina; Rahmat Basuki
JURNAL ECONOMINA Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i5.1324

Abstract

This research aims to determine the effect of anti-fraud awareness and internal control on preventing fraud in senior high schools in the city of Palembang. This type of research is associative research, the data used is primary and secondary data. Data collection methods include interviews and questionnaires. The data analysis technique uses the For Special Science (SPSS) program. The research results show that anti-fraud awareness and internal control together have an effect on preventing fraud. Anti-fraud awareness influences fraud prevention and internal control influences partial fraud prevention.
PENGARUH PENGGUNAAN E-TAX DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI KOTA PALEMBANG ( Studi Kasus Pada Badan Pengelola Pajak Daerah Kota Palembang ) Jauliyan Ayunda Putri; M Orba Kurniawan; Welly Welly; Milzan Milzan; Nina Sabrina
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.429

Abstract

This research aims to determine the partial effect of using E-Tax and Taxpayer Awareness on Taxpayer Compliance in Palembang City Restaurants. The type of research used is associative. The population of this study was 432 respondents, the sample selected was 100 restaurants with a sampling technique using cluster random sampling. The data used in the research is primary data. The t test results show that the variable E-Tax Use has an effect on restaurant taxpayer compliance, while the Taxpayer Awareness variable has no effect on restaurant taxpayer compliance. The results of the coefficient of determination with an error rate of 10% show that the variables of e-tax use and taxpayer awareness and restaurant Taxpayer Compliance are 44.5%
Mengoptimalkan Digitalisasi UMKM: Peran Kompetensi SDM, Skala Usaha dan Fasilitas Infrastruktur Yuhanis Ladewi; Nina Sabrina; Summi Ayati
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 23 No. 1 (2025): KOMPARTEMEN, Vol 23 No 1, Maret 2025
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v23i1.25624

Abstract

This study aims to determine and partially analyze the effect of human resource competency, size of MSMEs, and availability of infrastructure on the implementation of digitalization in MSMEs. The type of research used in this research is associative research. The population in this study was 54 MSMEs with 108 respondents. Data collection using questionnaires. Data testing using validity and reliability tests. The data analysis technique used is multiple linear regression analysis. The analysis technique in this study used the statistical computer program SPSS. The results of this study can be concluded partially indicating that the the human resource competency, size of MSMEs and availability of infrastructure have effect on the implementation of digitalization in MSMEs.
Co-Authors Afrida, Anggrelia Amelia, Lita Arif, Muhammad Zullian Arifin, M Syahrul Badru Zaman, Muhammad Balqis Sabrina, Putri Bela Rahmadani Belliwati Kosim Betri, Betri Betri, Betri Buana, Adelia Satiara Choiriyah Citra Dewi Darma Yanti Dasir Dasir Diah Isnaini Asiati Djuniar, Lis Fahira, Anisyah Okta Fenty Astrina Fina Dwi Prajanti Fitantina, Fitantina Ghozali, Rosalina Gumulya Sonny Marcel Kusuma Handayani, Mella Hesti Agustini Ida Zuraidah Jauliyan Ayunda Putri Jaya, Alvin Aditya Juniar, Lis Kholilah Kurnia Krisna Hari Kusumawaty, Mia Ladewi, Yuhanis Lesi Agusria Lisdjuniar, Lisdjuniar M Orba Kurniawan M. Orba Kurniawan Mardiana Puspasari Masdaini, Efrina Melhanu, Sandy Pradana Meratia, Meratia Milzan Milzan Milzan, Milzan Mohammad Aryo Arifin, Mohammad Aryo Mudzhalifah, Irma Muhammad Zullian Arif Muliani, Rima Nurrahmi, Maftuhah Nurul Hutami Ningsih Oktarina, Bulan Prajanti, Fina Dwi Putri, Jauliyan Ayunda Rahmah, Nurlaily Rahmalisya Rahmalisya Rahmat Basuki Rahmat Basuki RATNA SARI Redita Wulandari RENDRA BAKTI Rosalina Ghazali Rosalina Ghozali Saekarini Yuliachtri Saifur Rohman Sari Puspa Dewi Satria, Rita Summi Ayati Surtiati Ningsih, Desti Utami, Dinarossi Welly Welly Welly, Welly Welly, Welly Welly, Welly Wiwin Alfianna Yogi Suprayogi Sugandi Yulian Sahri