Article Per Year (5 Year)
p-Index From 2019 - 2024
1.431
P-Index
This Author published in this journals
All Journal JAM Jurnal Akuntansi Kompetif Ilomata International Journal of Tax and Accounting Jurnal EK dan BI Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Accounting Information System, Taxes, and Auditing Journal (AISTA)
Syafira Ramadhea Jr
Politeknik Negeri Padang
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Kecenderungan Kecurangan (Fraud) yang Dipersepsikan Melalui Keadilan Organisasi dan Peran Sistem Pengendalian Intern Amelia Herman, Lisa; Ramadhea Jr, Syafira
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.148

Abstract

Public trust is the main capital of the banking business in carrying out its function of collecting and distributing public funds. Bank management must make efforts to maintain and maintain this trust in order to gain sympathy from prospective customers, such as obeying existing regulations and not making mistakes that cause irregularities and fraud. Fraud can be carried out by internal or external parties. One of the motivations for someone to commit fraud is a sense of justice. An individual who feels that he is being treated unfairly tends to act against the goals of the organization. In addition, the ineffectiveness of the internal control system allows opportunities to commit fraud that will have a negative impact on the company. This study aims to determine the effect of organizational justice and the role of the internal control system on fraud. Respondents as many as 164 employees of the main branch office of a government bank in the city of Padang were used as samples. The method that will be applied to analyze the data is multiple linear regression analysis with SPSS v.25 program. The results show that organizational justice and the role of the internal control system affect organizational fraud. This research can have implications for organizations to provide behavioral justice for each employee so that employee intentions to commit fraud can be avoided.
LITERATURE REVIEW: ETIKA DAN KODE ETIK PROFESI AKUNTAN PUBLIK Syafira Ramadhea Jr
Jurnal Akuntansi Kompetif Vol 5 No 3 (2022)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.1121

Abstract

Akuntan Publik memiliki kode etik yang mengatur tentang etika profesi Akuntan Publik yang diterbitkan oleh IAMI, IAI, dan oleh IAPI dengan nama Kode Etik Profesi Akuntan Publik. Kode etik profesi Akuntan Publik digunakan sebagai dasar bagi akuntan publik untuk dapat berperilaku etis dan menjadi jaminan moral yang berkualitas di masyarakat. Akan tetapi walaupun sudah ada kode etik profesi akuntan publik yang mengatur tentang tindakan akuntan publik, namun masih banyak pelanggaran yang dilakukan oleh akuntan publik, sehingga hal ini dapat menimbulkan skandal yang mencemarkan nama baik profesi akuntan publik itu sendiri dan menurunkan kepercayaan masyarakat. di akuntan publik. Artikel ini bertujuan untuk menjelaskan secara naratif tentang penerapan prinsip dan upaya penegakan Kode etik profesi akuntan publik agar hasil pemeriksaan sesuai dengan bukti yang ditemukan karena tidak ada rekayasa akuntansi yang menimbulkan dampak merugikan bagi pihak yang berkepentingan. Para Pihak. Tidak hanya itu, direkomendasikan agar semua pihak yang memiliki kepentingan bersama-sama mengambil peran dan bekerja sama untuk melakukan perbaikan dalam rangka penegakan Kode Etik Profesi Akuntan Publik.
Pengaruh Likuiditas dan Profitabilitas Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2021) Syafira Ramadhea Jr; Dita Maretha Rissi; Lisa Amelia Herman
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 5 No 2 (2022)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v5i2.606

Abstract

This study aims to obtain empirical evidence on (1) the effect of liquidity on tax aggressiveness and (2) the effect of profitability on tax aggressiveness. The object of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2019 – 2021. This type of research is quantitative. The population of this study was 189 manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2021. The research sample consisted of 24 manufacturing companies. Sampling technique is to use purposive sampling technique. The Data used in the form of secondary data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. Hypothesis testing of this study using multiple linear analysis method with liquidity and profitability as independent variables, and tax aggressiveness as the dependent variable. Data processing with the help of SPSS application version 24 for windows. The results showed that liquidity has no significant negative influence on tax aggressiveness, but profitability has a significant positive influence on tax aggressiveness.
IBM Pelatihan Dan Pendampingan Peningkatan Keterampilan Akuntansi Dan Manajemen Keuangan Pada Home Industry UD. Cinta Mas Syafira Ramadhea Jr; Lisa Amelia Herman
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 3 No 2 (2021)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.464 KB) | DOI: 10.30630/jppm.v3i2.683

Abstract

UD. Cinta Mas merupakan sebuah usaha dagang berbasis home indsutry yang tergolong ke dalam usaha mikro kecil dan menengah, yang memproduksi dan menjual bahan baku untuk aneka minuman. Dalam pengelolaannya sampai saat ini, pemilik belum melakukan pembukuan dan menyusun laporan keuangan yang sesuai dengan standar akuntansi keuangan. Hal ini menyebabkan informasi keuangan menjadi tidak akurat dan belum dapat dipertanggungjawabkan. Sehingga dibutuhkan pelatihan dan pendampingan keterampilan akuntansi dan manajemen keuangan pada karyawan UD. Cinta Mas, yaitu pelatihan dasar pembukuan, pelatihan pengelolaan keuangan, pendampingan, monitoring, dan evaluasi. Dengan adanya kegiatan ini, maka karyawan UD. Cinta Mas mampu mengelola keuangan perusahaan, membuat pembukuan untuk kegiatan sehari-hari, dan menyusun laporan keuangan yang sesuai dengan standar akuntansi keuangan.
PERSEPSI KEPATUHAN PERPAJAKAN YANG DIPENGARUHI OLEH KEADILAN PROSEDURAL, KEADILAN DISTRIBUTIF, DAN KEADILAN RETRIBUTIF Lisa Amelia Herman; Dita Maretha Rissi; Syafira Ramadhea JR
Jurnal Akuntansi Kompetif Vol 6 No 1 (2023)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i1.1279

Abstract

Pajak merupakan sumber pendapatan yang paling dapat diandalkan untuk membiayai pengeluaran pemerintah. Pemerintah lebih leluasa menggunakan hasil pajak untuk membiayai berbagai kebutuhan dibandingkan dengan sumber pembiayaan lainnya. Kenyataan yang menyakitkan saat ini adalah pemerintah di Indonesia malah menghadapi banyak masalah dengan membiayai defisitnya dalam beberapa tahun terakhir. Banyak warga terus menghindari pajak. Konsekuensinya, kepatuhan wajib pajak terhadap peraturan perpajakan yang berlaku menjadi tujuan utama pemerintah. Oleh karena itu, pemahaman tentang faktor pendorong kepatuhan wajib pajak menjadi topik yang penting untuk dikaji secara ilmiah. Penelitian ini dimaksudkan untuk melihat pengaruh faktor psikologis sosial yaitu keadilan prosedural, keadilan distributif dan keadilan retributif terhadap kepatuhan wajib pajak terhadap 107 wajib pajak bukan pegawai di Kota Padang. Data primer dikumpulkan melalui kuesioner dan dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa ketiga variabel masing-masing keadilan prosedural, keadilan distributif dan keadilan retributif berpengaruh terhadap kepatuhan wajib pajak. Ditjen Pajak mengharapkan komitmennya untuk meningkatkan citra yang baik di mata masyarakat sehingga berujung pada peningkatan kepercayaan terhadap pengelolaan pajak. Sehingga kepatuhan pajak dapat ditegakkan dan dipatuhi secara sukarela.
SIBAD; Sistem Informasi Akuntansi Berbasis Database Solusi Pembukuan untuk Toko Beras Endrawati; Aulia Fitri; Firman Surya; Syafira Ramadhea Jr
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (878.97 KB) | DOI: 10.30630/aista.v1i1.8

Abstract

This study aims to design a computer-based accounting information system and a database application-based accounting information system (SIBAD) using Microsoft Access 2016, which will make it easier to optimize work and minimize errors that occur such as data loss at the Lisa/Emi Rice Shop. The method used in collecting data in this research is interviews with company owners, observing inventory in the warehouse and studying the data provided by company owners, and document review. The data analysis method of this research uses quantitative and qualitative methods. The design of SIBAD using Microsoft Access 2016 starts from the design of the input process output. The design made consists of the company data input menu, beginning balance input, transaction input, and financial reports. The accounting information system that runs at the Lisa/Emi Rice Shop includes a purchase accounting system, a sales accounting system, a cash receipts accounting system, a cash disbursement accounting system for debt payments, and a cash disbursement accounting system for operational costs.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Payakumbuh Elina Febrianti; Ferdawati; Reni Endang Sulastri; Welsi Haslina; Syafira Ramadhea Jr
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 1 (2023): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i1.25

Abstract

Motor vehicle tax is part of the local tax that contributes greatly to regional income in the city of Payakumbuh. Taxpayer compliance in paying taxes will be able to increase tax revenues so that regional income for development also increases. This study aims to obtain empirical evidence regarding the elements that can affect the compliance of motor vehicle taxpayers in paying their obligations. The variables that are the focus of this study are the influence of taxpayer awareness, sanctions, service quality and tax socialization on motor vehicle taxpayer compliance in Payakumbuh. This study took the population of motorized vehicle taxpayers who were recorded in SAMSAT Payakumbuh city by determining the sample using simple random sampling method. Data were collected by distributing questionnaires and the data analysis technique used multiple linear regression analysis. From this study, it was found that three elements, namely taxpayer awareness, tax service quality and tax socialization have an influence on taxpayer compliance in paying motor vehicle taxes in Payakumbuh, but for tax sanctions have no effect on taxpayer compliance in paying vehicle taxes. motorized in the city of Payakumbuh.
Village Fund Accounting Model in Realizing Nagari Financial Accountability Armel Yentifa; Wiwik Andriani; Syafira Ramadhea Jr; Dandi Aprila; Gusmita Sofia
Ilomata International Journal of Tax and Accounting Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.895

Abstract

This study aims to create an accrual-based accounting model for the Nagari Government. The research method used in obtaining data is observation and interviews while analyzing data using qualitative analysis, namely analysis using an accrual-based accounting model based on Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in village financial management. The analysis results show that since issuing Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in Village Financial Management until the end of 2022, it has not been optimal in preparing accrual-based Nagari Government financial reports. This happens because the apparatus resources must still be ready to implement accrual-based accounting. In addition, the formats used as tools in accrual-based accounting records are more complete, so it is necessary to design a model that the village apparatus can understand. It is hoped that through this research, the implementation of accrual-based accounting can be further improved so that accountability in managing village funds can be achieved as expected.
Co-Authors Armel Yentifa Aulia Fitri Dandi Aprila Dita Maretha Rissi Elina Febrianti Endrawati Ferdawati Ferdawati Firman Surya Gusmita Sofia Haslina, Welsi Reni Endang Sulastri Wiwik Andriani