Assistance in Compiling Cash Flow Reports for Small Businesses in Kerinjing Village

Cash flow statement is an important report for every company. Cash flow is described as cash inflows and cash outflows. Cash flow statements are often used to describe the company's ability to meet operating costs and company obligations, so that in order to generate additional profits, the company must have cash to reinvest. Broadly speaking, the cash flow statement consists of three activities, namely operational activities, investing activities and financing activities. Each of these activities has its own role in the cash flow statement. The focus of problems faced by small businesses in general is not making bookkeeping, so they do not prepare financial reports including cash flow statements. This will cause the business process to falter and even go bankrupt. In addition, bookkeeping can be useful for knowing the company's financial condition, avoiding fraud, and can also help in making decisions.This Community Service will be carried out in Kerinjing village. This activity will be carried out by providing technical guidance to small business actors, where small business actors will be given prior knowledge of accounting science, the importance of accounting in a business, as well as financial reports, especially cash flow reports. Then they will also be given technical guidance on how to prepare a cash flow statement, and will be given assistance in preparing a cash flow statement for their business

PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KINERJA AUDITOR INTERNAL BANK BUMN DI KANWIL PALEMBANG

This research is devoted to assessing the performance of internal auditors in banking. The deteriorating performance makes a banking becomes unhealthy or not in accordance with the standards, then the necessary internal controls conducted by the bank's internal audit. And in assessing the professionalism of internal auditors, viewed from the aspect of competence and independence of auditors. Population of this study is the custom auditors in Palembang Region by taking 21 auditors for sample. Data collection was done by using enquete with likert scale. Data analysis was conducted by using multiple correlation and regression method at significance 98,2%. Types of data collected, obtained from the questionnaire answers are filled by internal auditors who were respondents in the form of literary study and previous studies. This study aims to measure the influence of competence and independence of the auditor's performance and level of correlation between these variables. The proposal is expected to become the company's view in selecting an auditor who has performed well. Keyword : competence, independence, performanc

Pelatihan Penyusunan Anggaran Penjualan dan Anggaran Produksi Sebagai Alat Perencanaan dan Pengendalian Pada UMKM di Desa Kerinjing

Pengabdian kepada Masyarakat ini dilaksanakan di desa Kerinjing dengan khalayak sasaran yaitu UMKM di desa Kerinjing yang berjumlah kurang lebih 50 UMKM, dengan tujuan untuk memberikan pemahaman dan pengetahuan tentang pentingnya penyusunan anggaran penjualan dan anggaran produksi untuk UMKM sebagai alat perencanaan dan pengendalian usaha. Dengan perencanaan maka suatu kegiatan akan mempunyai pedoman pelaksanaan kerja. Agar perencanaan dapat tercapai, perlu diadakan pengendalian. Salah satu alat yang dapat memenuhi kebutuhan perencanaan dan pengendalian adalah anggaran. Anggaran penjualan merupakan master budget yang menyajikan informasi tentang perkiraan jumlah barang jadi yang akan dijual oleh perusahaan dan harga jual yang ditetapkan. Anggaran produksi adalah rencana perusahaan dalam menentukan kuantitas barang yang akan diproduksi berdasarkan anggaran penjualan yang telah dibuat sebelumnya. Pengabdian ini dilakukan dengan cara memberikan pemahaman serta pengetahuan tentang penyusunan anggaran penjualan dan anggaran produksi kepada para pelaku UMKM di desa Kerinjing. Dari hasil evaluasi dapat disimpulkan bahwa peserta dapat memahami pentingnya anggararan penjualan dan anggaran produksi sebagai alat perencanaan dan pengendalian usaha mereka serta dapat menyusun anggaran penjualan dan anggaran produks

TAX, DEBT COVENANT AND EXCHANGE RATE (ANALISIS ATAS FENOMENA TRANSFER PRICING)

This research was conducted because of the research gap between previous studies. The purpose of this study was to determine the effect of taxes, debt covenants and exchange rates on the company's decision to transfer pricing. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analysis technique used is quantitative descriptive analysis.The results of this study are that tax does not affect the company's decision to apply transfer pricing. This shows that the existence of a large tax burden will not make the company decide to implement transfer pricing. Debt covenant has a significant negative effect on the company's decision to apply transfer pricing, which shows that the lower debt to equity ratio (DER) will make the company decide to implement transfer pricing.While the exchange rate has a significant negative effect on the company's decision to implement transfer pricing. These results indicate that the lower the exchange rate will make the company decide to implement transfer pricin

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

The aim of this research is to examined the influence of money financial to firm value of manufacture companies listed one the Indonesia Stock Exchange. Money financial looks from financial ratios are ROA (Return on Asset) dan ROE (Return on Equity). This research object is manufacture companies listed on Indonesia Stock Exchange since 2009 – 2011. After sample has taken to observated by using method of purposive sampling, there are 74 manufacture companies.The result of this research show that ROA (Return on Asset) and ROE (Return on Equity) have influence to the firm value simultaneously. Partial, only ROE (Return on Equity) has influence to the firm value

Sosialisasi Pemahaman Atas Pajak Bea Perolehan Hak Atas Tanah Bangunan (BPHTB) Bagi Masyarakat Kerinjing

Kegiatan yang dilaksanakan di desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan ini ditujukan untuk penduduk desa yang tercatat sebagai Wajib Pajak yang memperoleh hak atas tanah dan/atau bangunan. Permasalahan utama objek sasaran adalah kurangnya informasi,pemahaman, kesadaran dan kepatuhan dalam membayar BPHTB. Sosialisasi BPHTB sangat  penting dilaksanakan mengingat sistem self-assessment­ yang dianut di Indonesia. Sistem ini menuntut wajib pajak memahami, memiliki kesadaran, kejujuran, keinginan dan kemampuan untuk menghitung, melaporkan dan membayar pajaknya sendiri (Undang-Undang Nomor 20 Tahun 2000 pasal 10 Ayat 1). Tujuan kegiatan ini agar penduduk desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan memahami penerapan Pajak BPHTB, menguasai regulasi terkait pemahaman dan kesadaran pembayaran Pajak BPHTB, memahami serta mengetahui informasi mengenai Pajak BPHTB. Kegiatan ini dilakukan dengan cara memberikan pemahaman terhadap penerapan Pajak BPHTB, kesiapan penguasaan regulasi terkait pemahaman dan kesadaran pembayaran Pajak BPHTB, serta kesiapan memahami dan memberikan informasi Pajak BPHTB bagi penduduk desa Kerinjing

Analisis Perlakuan Akuntansi Aset Tetap Pada Rumah Sakit Sriwijaya Eye Centre Palembang

This research aims to determine the accounting treatment of fixed assets in the Hospital Sriwijaya Eye Centre in which the company is engaged in the healthcare field. And to determine whether the accounting treatment of fixed assets of the company in accordance with generally accepted accounting treatment so as to provide future benefits to the company. Hospital Sriwijaya Eye Centre in general get their fixed assets in two ways: credit purchases, and assemble or build own fixed assets. The method used to calculate depreciation is the straight-line method for all assets except land. The results of the analysis and research conducted at the Hospital Sriwijaya Eye Centre that plant and equipment and depreciation methods used in principle has been implemented consistently and do not deviate from accounting standards generally accepted. But in this case the adjustment between the economic utilization of assets with depreciation methods applied by the company so that there are not appropriate assets that still need to be adjusted using the depreciation method to be able to provide future benefits to the company

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI (STUDY PADA PERUSAHAAN PENGAKUISISI YANG TERDAFTAR DI BEI PERIODE 2000-2011)

This research is to analyze the company's financial performance comparison before and after the acquisition. Is there a significant difference or not, and the difference is increased or decreased. Financial performance here is measured by the ratio of ROI, ROE, DER, TATO, CR, and EPS. This study takes population from all company that acquisition activity in period 2000-2011. The samples in this study using purposive sampling method, and  and obtained a sample of 17 companies in the period 2000-2011, with the appropriate criteria have been determined, the ratio of data obtained from the Indonesian Capital Market Directory (ICMD). The analysis used to test the hypothesis of this research is quantitative analysis with Wilcoxon Signed Rank Test and Manova. Based on descriptive statistics, changes in the average value (mean) of the ratio of DER, tato and EPS have increased, but the results are not strong enough to prove the existence of significant differences in financial performance as measured by these ratios. The Test results using the Wilcoxon Signed Rank Test showed that there was no significant difference for all ratios after the acquisition, and it is also supported by the results of testing with Manova

Socialization and Training of Value-added Tax (PPN) in Kerinjing Village, Ogan Ilir Regency

Kerinjing Village is one of 241 villages in Ogan Ilir Regency and one of 19 villages in Tanjung Raja District, which is 7 Km to the West from the District Capital and 13 Km to the East from the Regency Capital and has an area of ± 3 , 00 Km2. Kerinjing Village is divided into 2 hamlets led by each Hamlet Head. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. The training given to training participants uses the pedagogical learning method. This method provides training to participants where participants are considered as adults. The speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participants. Community service activities are carried out in Kerinjing Village and are carried out within 2 days. This service plan was carried out for 1 month. In this training, participants were also given examples of recording and calculating VAT. So far, they don't really understand and know about how to make correct financial records in accounting. Participants can try to make financial records according to the income they receive from their business and try to calculate the amount of tax to be paid and make tax reports. The service team provides direct guidance and assistance in making financial records, calculating the amount of tax to be paid based on the income received and making tax reports

Analisis atas Penerimaan Pajak Bahan Bakar Kendaraan Bermotor (Pbb-Kb) dalam Menunjang Peningkatan Pajak Asli Daerah (Studi Kasus pada Badan Pendapatan Daerah Provinsi Sumatera Selatan)

Abstract This study aims to see how the Analysis of Tax Returns on Motor Vehicle Fuel (PBB - KB) in Supporting Increases in Original Regional Taxes (Case Study of the Regional Revenue Agency of the Province of South Sumatra). The data analysis method used in this study is descriptive data analysis with qualitative and quantitative approaches. The method is carried out using the self assessment system tax collection system.The results of this study show the Analysis of Tax Returns on Motor Vehicle Fuel (PBB-KB) from 2012 to 2017 included in the effective category, even though in 2015, 2016 and 2017 there was a decrease in receipt of Motor Vehicle Fuel Tax (PBB-KB). While the results of the trend analysis with data management carried out manually obtained the results of trend analysis of the receipt of Motor Vehicle Fuel Tax (PBB-KB), with positive moving prospects (increasing) for the next 5 years starting from the period 2018 to the year 2022.          Keyword : Regional Original Income, Tax Revenue, Motor Vehicle Fuel Tax  AbstrakPenelitian ini bertujuan untuk melihat bagaimana Analisis  Atas Penerimaan Pajak Bahan Bakar Kendaraan Bermotor  (PBB - KB)  dalam Menunjang Peningkatan  Pajak Asli Daerah (Studi Kasus Pada Badan Pendapatan  Daerah Provinsi Sumatera Selatan). Metode analisis data yang digunakan dalam penelitian ini adalah analisis data deskriptif dengan pendekatan kualitatif dan kuantitatif. Metode yang dilakukan dengan menggunakan sistem pemungutan pajak self assessment system.Hasil dari penelitian ini menunjukan Analisis  Atas Penerimaan Pajak Bahan Bakar Kendaraan Bermotor (PBB-KB) dari tahun 2012 hingga 2017 termasuk dalam kategori efektif, walaupun tahun 2015, 2016 dan 2017 terjadi penurunan penerimaan Pajak Bahan Bakar Kendaraan Bermotor (PBB-KB). Sedangkan hasil analisis trend dengan pengelolaan data yang dilakukan secara manual memperoleh hasil analisis trend terhadap penerimaan Pajak Bahan Bakar Kendaraan Bermotor (PBB-KB), dengan prospek yang bergerak positif (meningkat) selama 5 tahun yang akan datang yaitu mulai periode tahun 2018 sampai dengan tahun 2022.Kata kunci : Pendapatan Asli Daerah, Penerimaan Pajak, Pajak Bahan Bakar Kendaraan Bermotor (PBB-KB)