Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province

The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting. The research method used is an explanatory research. The scope of this study is the public sector, especially in the accounting unit at the Regional Device Organization (OPD) in the Government of South Sumatera Province. The data used are primary data in the form of the results of the respondents’ answers taken with a questionnaire instrument. The results of data analysis in this study are that Accrual Accounting Knowledge, Regional Management Information System (SIMDA) and Administrative Bureaucracy together influence the Accrual Accounting Knowledge. The interpretation that can be explained from these results is the Use of Accrual Accounting will be effective if there is a high level of Accrual Accounting Knowledge, a reliable Regional Management Information System (SIMDA) and a short or practical Administrative Bureaucracy

The influence of personal taxpayer attitudes related to the implementation of administrative sanctions, account representative services and ability to pay tax amnesty ransom to the compliance of individual taxpayers in Palembang City, Indonesia

This study was conducted to examine the effect of individual taxpayer attitudes in Palembang City regarding the implementation of tax administration sanctions, service from account representative (tax service officer) and the ability to pay tax amnesty ransom to individual taxpayer compliance. The total sample of this study consisted of 402 individual taxpayers in the city of Palembang, Indonesia with a variety of professions. Data analysis was performed by multiple regression analysis techniques. The hypothesis was tested using the coefficient of determination (R²), t and F test statistics. The results showed that the attitude of taxpayers related to tax administration sanctions, service from Account Representative and the ability to pay tax amnesty ransom had a positive effect on individual taxpayer compliance in Palembang , Indonesia.peer-reviewe

APAKAH BEBAN PAJAK TANGGUHAN DAPAT DIGUNAKAN UNTUK MENDETEKSI MANAJEMEN LABA?

This paper evaluates the possibility of using deferred tax expense as an indicator todetect earnings management. If we assume GAAP allow greater discretion than taxationrules, and if we assume mangers exploit such discretion to manage income upward such away that does not affect taxable income, then the earnings management will generateaccounting-tax differences that increase deferred tax expense.Using data from the listed companies in the Jakarta Stock Exchange in fiscal yearof 2008, the result provides evidence that deferred tax expense is incrementally useful indetecting earnings management in the form of scaled earnings changes. In addition, totalaccruals and absolute abnormal accruals are also predictors for earnings management

Influence of Audit Committee, Auditor Industry Specialization, and Audit Tenure on Audit Report Lag

This study examines the effect of audit committees, industry specialization auditors, and audit tenure on audit report lag with debt to equity ratio and KAP reputation as control variables. The type of data used in this study is secondary data in the form of the company's annual report. The population in this study are companies listed on the IDX in the 2018-2020 LQ45 index. The sampling method used was purposive sampling and obtained as many as 33 companies. The study results stated that the audit committee had a significant negative effect on audit report lag, industry specialization auditors had a significant positive effect on audit report lag, and audit tenure had no significant negative effect on audit report lag. Limitations in this study are the limitations of the sample and the method used. Future research is expected to be able to examine audit report lag from other perspectives, for example, in terms of auditor or client behavior.This study examines the effect of audit committees, industry specialization auditors, and audit tenure on audit report lag with debt to equity ratio and KAP reputation as control variables. The type of data used in this study is secondary data in the form of the company's annual report. The population in this study are companies listed on the IDX in the 2018-2020 LQ45 index. The sampling method used was purposive sampling and obtained as many as 33 companies. The study results stated that the audit committee had a significant negative effect on audit report lag, industry specialization auditors had a significant positive effect on audit report lag, and audit tenure had no significant negative effect on audit report lag. Limitations in this study are the limitations of the sample and the method used. Future research is expected to be able to examine audit report lag from other perspectives, for example, in terms of auditor or client behavio

Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS)

Purpose: This study aim for testing the effect of Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on the Quality of Accounting Information System (AIS). Design/ methodology / approach: This research is an associative quantitative research. The data used in this research is secondary data; previous research book and journals references and primary data; questionnaire spreaded  to respondents. Technique of collecting data in this study was using the survey method with 145 respondents who were tested with the PLS (Partial Least Square) application. Findings: The results of this study indicate that Top Management Support and the use of information technology have a positive and significant effect on the quality of Accounting Information System, while the knowledge of Accounting Employee has a positive but not significant effect on the quality of Accounting Information System. Research limitations/implications: The questionnaires was distributed only to financial institutions. However, the distribution of this questionnaire was only limited to the recipients of the letter ( receptionist ) from the financial institutions due to the Covid-19 pandemic and it is possible that the respondents did not understand the contents of the questionnaire given the lack of explanation and understanding provided by the researcher. In addition, limited number of samples and didn’t fulfill the representation of all regions in Indonesia. Originality/value: The Paper is Original Paper Type: Research pape

The effect of competence, experience, independence, due professional care, and auditor integrity on audit quality with auditor ethics as moderating variable

This research aims to analyze and get empirical evidence about the effect of competence, experience, independence, due professional care, and integrity on audit quality with auditor ethics as a moderating variable. The data used in this study are primary data obtained through questionnaires obtained from external auditors in South Sumatra, Indonesia. The sample used was 97 auditors. The analytical tool used in this study is multiple linear regression analysis with moderating variables which are estimated using Ordinary Least Square (OLS). The results of the study show that the variables of competence, due professional care, and integrity significantly affect audit quality, the form of positive influence. Experience and independence variables do not significantly affect audit quality. Auditor ethics variables do not significantly moderate competence, experience, independence, due professional care, integrity to audit quality.peer-reviewe

THE EFFECT OF FAIR VALUE IMPLEMENTATION ON CASH FLOW FORECASTING (CASE STUDY: BANKING COMPANY LISTED IN INDONESIAN STOCK EXCHANGE YEAR 2014-2015)

This study has one main objectives; to investigate about the significant effect of fair value implementation in forecasting cash flow on Banking Company in Indonesia. The methodology used in this research is quantitative research, so the data are collected from secondary data by using purposive sampling technique of Banking Company’s Financial Statement uploaded in Indonesian Stock Exchange which related to this research. The number of sample in this research are 36 financial statement of Banking Company in Indonesia for year 2014 and 2015 consist of 18 financial statement that implement fair value and 18 financial statement that still implement historical cost. The results of this study show that the implementation of fair value does significantly influence cash flow forecasting of Banking Company in Indonesia

PELATIHAN ETIKA BISNIS DAN PEMBUKUAN SEDERHANA PADA KELOMPOK PENGRAJIN SONGKET DI DESA MUARA PENIMBUNG ULU, OGAN ILIR

The songket craft business in the Muara Penimbung Ulu is still a household business. The main purpose of this community service activity is to provide understanding and skills for songket craftsmen in Muara Penimbung Ulu regarding business ethics and financial reporting for their businesses with simple bookkeeping. This community service is carried out using two methods, namely forum group discussion (FGD) and training. Training was carried out using lectures, tutorials, and discussions. Evaluation of this activity used pre-test and post-test, monitoring, and feedback questionnaires. The participants of this activity were 20 songket craftsmen in Muara Penimbung Ulu, but only 18 participants filled out the pre-test and post-test completely. The results of the FGD showed that the Songket craftsmen in Muara Penimbung Ulu do not understand business ethics and have not made financial records for their business. The statistical difference test result of the pre-test and post-test showed that this training activity has been running effectively and there was an increase of 21% in participants understanding of business ethics and simple bookkeeping. In addition, the result of this activity is that Songket craftsmen can apply the concept of business ethics and have the skills to manage their financial bookkeeping simply.  ---  Usaha kerajinan tenun songket di desa Muara Penimbung Ulu masih sebatas usaha rumah tangga. Tujuan utama kegiatan pengabdian masyarakat ini adalah memberikan pemahaman dan keterampilan pengrajin songket di desa Muara Penimbung Ulu mengenai etika bisnis dan pelaporan keuangan untuk usahanya dengan pembukuan sederhana. Kegiatan pengabdian masyarakat ini dilakukan dengan dua metode yaitu forum group discussion dan pelatihan. Kegiatan pelatihan dilakukan dengan menggunakan metode ceramah, tutorial dan diskusi. Evaluasi atas kegiatan pengabdian kepada masyarakat ini dilakukan dalam bentuk pre-test dan post-test, monitoring, dan kuesioner feedback. Peserta kegiatan ini berjumlah 20 orang pengrajin songket di desa Muara Penimbung Ulu, namun hanya 18 peserta yang mengisi pre-test dan post-test secara lengkap. Hasil kegiatan FGD dalam kegiatan pengabdian masyarakat ini menunjukkan bahwa pengrajin songket di desa Muara Penimbung Ulu belum memahami etika bisnis dan belum melakukan pencatatan keuangan untuk usahanya. Hasil uji beda secara statistik atas nilai hasil pre-test ­dan post-test peserta mengindikasikan bahwa kegiatan pelatihan ini sudah berjalan dengan efektif dan terdapat peningkatan pemahaman peserta sebesar 21% mengenai etika bisnis dan pembukuan sederhana. Selain itu, hasil kegiatan ini berupa para pengerajin songket mampu menerapkan konsep etika bisnis dan memiliki keterampilan mengelola pembukuan keuangannya secara sederhana

Sosialisasi Kesadaraan Masyarakat Atas Kewajiban Membayar Pajak Penerangan Jalan Di Desa Kerinjing

Kegiatan yang dilaksanakan di desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan ini ditujukan untuk penduduk yang tercatat sebagai Wajib Pajak. Penerangan Jalan adalah orang pribadi atau badan yang menggunakan tenaga listrik. Pajak Penerangan Jalan (PPJ) adalah pajak atas penggunaan tenaga listrik, baik yang dihasilkan sendiri maupun diperoleh dari sumber lain. Pemungutan PJJ sering kali mendapatkan hambatan, baik mulai dari sosialisasi kepada masyarakat yang kurang pemahaman mengenai PJJ sampai pada metode pemungutannya yang kurang  efektif dan efisien dan lain sebagainya. Implementasi atas Peraturan Daerah No 07 Tahun 2006 tentang Pajak Penerangan Jalan bertujuan sebagai salah satu sumber pendapatan daerah yang sangat penting dalam membiayai penyelenggaraan pemerintah daerah dalam meningkatkan kesejahteraan rakyat sesuai dengan semangat otonomi daerah. Tujuan kegiatan ini agar penduduk desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan adalah memahami penerapan Pajak Penerangan Jalan (PPJ) dan kesiapan sumber daya manusia dalam hal ini penduduk desa yang dikenakan Pajak Penerangan Jalan dari sisi kualitas penguasaan regulasi terkait pemahaman dan kesadaran pembayaran Pajak Penerangan Jalan. Kegiatan ini dilakukan dengan cara memberikan pemahaman tentang regulasi perpajakan atau peraturan daerah terkait PPJ, pemahaman dan kesadaran pembayaran PPJ, serta memberikan informasi mengenai PPJ untuk penduduk desa di desa Kerinjing