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All Journal Jurnal Ilmiah Ekonomi Global Masa Kini International Journal of Community Service & Engagement
Emilia Gustini
Universitas Indo Global Mandiri
Humanities Economics, Econometrics & Finance Social Sciences

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ANALISA PERENCANAAN ARUS KAS TERHADAP PENGENDALIAN INTERN PADA KOPERASI KOPDIT RUKUN PALEMBANG Maulan irwadi; Masagus Adriansya Putra; Emilia Gustini
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.12 KB) | DOI: 10.36982/jiegmk.v7i1.164

Abstract

The purpose of this study was to determine how the process of preparing a cash budget, analysis of the factors causing the variance between budget and actual cash budget and budget planning and control of cash in the Cooperation Kopdit Rukun Palembang with the observation period the cash budget in 2013 and 2014.In this study, researchers used a qualitative analysis method and analysis kuantiatatif. Where analyzes were performed using the data in the amount set forth to explain an explanation of the figures later described back in the form of prose description language or standard language.The results showed that: (1) In the process of preparing a cash budget on Cooperation Kopdit Rukun of Palembang using a bottom-up approach to budgeting that is where the budget is prepared and put up by the parties to implement the budget. (2) The cause of the difference (variance) between budget and actual cash budget is a cooperative internal and external factors. (3) the cash budget planning by estimating finance and analysis of the activities, both routine and non-routine activities. (4) Control of the cash budget on Cooperation Kopdit Rukun of Palembang form of control on a cash budget a good budget deviation was farvorable or unfarvorable and to anticipate as well as revisions to the deviations that occur. Keywords: Cash Budget, Planning, Controlling
Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Jenis Industri terhadap Audit Delay pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Emilia Gustini
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 11, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v11i2.1187

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, solvabilitas, dan jenis industri terhadap audit delay baik secara parsial maupun secara simultan. Penelitian ini merupakan penelitian kausal komparatif dengan pendekatan ex post facto. Populasi sasaran penelitian ini adalah perusahaan Indeks LQ45 di Bursa Efek Indonesia (BEI) tahun 2016-2018 yang memiliki data lengkap terkait kepemilikan institusional, asset, piutang, kewajiban, penjualan, laba bersih dan arus kas operasi. Sampel diambil menggunakan teknik purposive sampling. Sampel berjumlah 27 perusahaan Indeks LQ45 yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan 2016-2018, sehingga data penelitian yang dianalisis berjumlah 81. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Ukuran perusahaan, profitabilitas, solvabilitas, dan jenis industri mempunyai pengaruh signifikan secara simultan terhadap audit delay. (2) Ukuran perusahaan tidak berpengaruh signifikan terhadap audit delay. (3) Profitabilitas berpengaruh signifikan terhadap audit delay. (4) solvabilitas tidak berpengaruh signifikan terhadap audit delay. (5) Jenis industri berpengaruh signifikan terhadap audit delay.
The Effect of Fiscal Services and Tax Socialization on Taxpayer Compliance (Case Study of MSMEs in Palembang City) Ridho Al Safero; Harsi Romli; Emilia Gustini
International Journal of Community Service & Engagement Vol. 3 No. 3 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i3.817

Abstract

This study aims to inspect the effect of tax administration services and tax socialization on taxpayer compliance on SMEs in Palembang. The sample was selected using the Simple Random Sampling technique. Data for 100 respondents were collected through a questionnaire which was then analyzed using multiple linear regression. The result evinces that tax authorities' service, and tax socialization have an effect on the taxpayer compliance variable. The results of the analysis show that simultaneously the tax authorities' service variable and tax socialization have an effect on the taxpayer compliance variable. This research is expected to provide benefits for the government to pay more attention to tax authorities and tax socialization services to increase compliance with taxpayers of SMEs in Palembang City.
Co-Authors Harsi Romli Masagus Adriansya Putra Maulan irwadi Ridho Al Safero