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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Global Financial Accounting Journal Muhammadiyah Riau Accounting and Business Journal Jurnal Abdimas Musi Charitas
Weny Putri
Universitas Katolik Musi Charitas
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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The Effect of Board of Director Composition and Audit Committee Expertise on The Real Earnings Management in Indonesia Feby Astrid Kesaulya; Weny Putri; Dewi Sri
Muhammadiyah Riau Accounting and Business Journal Vol 2 No 1 (2020): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v2i1.2102

Abstract

The Objective of this research was to prove that the implementation of good corporate governance will have an effect on the real activities manipulation which was done by the management. The implementations of good governance used by this research are board of director composition and audit committee expertise. This research was conducted in Indonesia by using 306 firm years’ observations. The result of this research showed a different result from previous researches. This research showed that the implementation of good corporate governance in the form of board director composition and audit committee expertise do not impact the practice of real activities manipulation. Or, in other words some of the good corporate governance tool could not mitigate the real activities manipulation in the company.
Pengaruh Penyesuaian Nilai Jual Objek Pajak (NJOP) Terhadap Kemauan Membayar Pajak Bumi dan Bangunan di Kota Palembang Weny Putri; Feby Astrid Kesaulya; Khairunnisa Khairunnisa
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.2, September 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i2.7599

Abstract

This study aims to determine the effect of adjusting the Sales Value of Taxable Objects which is the basis for the imposition of Property Tax (PBB) in Palembang on the willingness of taxpayers to pay PBB. The analysis used is Regression. The results showed that there was an effect of the NJOP adjustments to the taxpayer's willingness to pay taxes. The people feel that they are not too charged with the tariff increase and are still willing to pay the tax. Moreover, tax is protected by law that make taxpayers have to continue paying taxes in accordance with the tax debt stated in the Property Tax Assessment Letter
Pengaruh Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap Kinerja Keuangan Perbankan Weny Putri; Feby Astrid Kesaulya; Khairunnisa Khairunnisa
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6087

Abstract

This study aims to identify whether financial ratios as measured by non-performing loans (NPL) and Loan To Deposit Ratio (LDR) have an effect on financial performance which is proxied by Net Interest Margin (NIM). The results of this study found that the level of bad loans or NPLs had a negative effect on financial performance. This is because the Bank's income does depend on the receipt of loan interest from the Customer. Meanwhile, LDR does not have a positive effect on financial performance with the assumption that a low LDR will cause the company's liquidity to increase and in the end it will also increase the quantity of idle funds which will have a direct impact on financial performance.
PELATIHAN KEWIRAUSAHAAN DAN PEMBUKUAN KEKINIAN DENGAN MENGGUNAKAN APLIKASI BUKU KAS Candra Astra Terenggana; Kusmawati Kusmawati; Micheline Rinamurti; Weny Putri; Khairunnisa Khairunnisa
Jurnal Abdimas Musi Charitas Vol. 5 No. 2 (2021): Jurnal Abdimas Musi Charitas Vol. 5 No. 2, Desember 2021
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.439 KB) | DOI: 10.32524/jamc.v5i2.313

Abstract

The aim of this community service activity is to provide assistance to partners, namely SMA Sjahkyakirti and other high school / vocational students in the city of Palembang as well as students with entrepreneurial Student Activity Units (UKM). The development of MSMEs in Indonesia provides opportunities for young people to be independent and develop their own businesses. However, this is not easy due to several factors such as the lack of knowledge about entrepreneurship and the difficulty of obtaining business capital. The assistance provided is in the form of training and providing insight into entrepreneurial motivation and knowledge related to making financial reports using the Cash Book application. Effective business records can create adequate financial reports and in the end are expected to gain the trust of debtors. The techniques used in this activity are virtual seminars, questions and answers, and discussions.
PELATIHAN PENGELOLAAN KEUANGAN DESA Delfi Panjaitan; Desy Lesmana; Martha Rianty; Mutiara Maimunah; Weny Putri
Jurnal Abdimas Musi Charitas Vol. 1 No. 1 (2017): Jurnal Abdimas Musi Charitas
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.431 KB)

Abstract

Training in the Service of Universitas Katolik Musi Charitas on Odd semester of 2016/2017 is the training that is based on Law No. 6 Year 20014 on the village. Act and these regulations then we specialize more on the Regulation of the Minister of the Interior of the Republic of Indonesia Number 114 of 2014 on Guidelines for Rural Development in the form of training preparation of the Medium Term Development Plan Rural (Rural Development Plan) and the Government Work Plan Village. Training is given in a simple, detailed, and requires reciprocal (feedback) and activeness of the participants. It is expected that they can immediately put into practice and benefit from this training.
Co-Authors Delfi Panjaitan Desy Lesmana Feby Astrid Kesaulya Heriyanto Heriyanto Khairunnisa Khairunnisa Kusmawati Kusmawati Laksono Trisnantoro Martha Rianty Micheline Rinamurti Mutiara Maimunah Sri, Dewi