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All Journal Jurnal Ilmiah Akuntansi Rahmaniyah Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Strategi
Ernawati Ernawati
Universitas Tridinanti
Economics, Econometrics & Finance

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ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN PADA PT. PROTEKSINDO UTAMA MULIA Ernawati Ernawati; Syahyuni Syahyuni
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.900

Abstract

This study aims for valid and reliable knowledge about the extent to which PT. Proteksindo Utama Mulia Group in complying with the applicable laws and regulations with fiscal improvements to the 2019 financial statements and describing matters related to improvements. The result of data analysis for this research case is PT. Proteksindo Utama Mulia Group has not prepared its fiscal financial statements in accordance with the applicable tax regulations. This can be seen from the positive correction of Rp.657,987,726,- and the negative correction of Rp.1,831,720,- As a result of the positive and negative corrections, there was an increase in the amount of commercial profit from Rp.1,205,390,009,- to Rp. .1.861.546.015, - which means that there is an increase in profit of 54.4% which is recognized by the fiscal.Keywords: Fiscal correction; financial statements
ANALISA BEBERAPA FAKTOR YANG MEMPENGARUHI PENYALURAN DANA MODAL KERJA PADA PT. BANK MANDIRI SYARIAH INDONESIA, TBK CABANG PALEMBANG Yunidar Erlina; Ernawati Ernawati; Kamariah Kamariah
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1006.6 KB) | DOI: 10.52333/ratri.v3i1.836

Abstract

Working Capital Financing is one of the products owned by Bank Mandiri Syariah Indonesia which will help the business working capital needs so that the smooth operation and business development plan will be guaranteed. Based on sharia principles with a choice of musharaka, mudharabah, murabahah and ijarah vomitiya bit tamlik contracts in accordance with the specifications for working capital requirements. In achieving the profit target obtained by Bank Mandiri Syariah, namely by incurring high costs and with high costs, it is expected to get maximum results. The problem that will be studied in this study is the extent to which the influence of several factors on the distribution of working capital funds at PT. Bank Mandiri Syariah PalembangData collection techniques used the results of interviews, field notes, and other materials. Data management techniques used were the results of interviews, observations, documentation, and library materials using descriptive analysis patterns. work of 0.05 or 0.5%. This effect when viewed is small, it indicates that the size of the company in distributing working capital funds will decrease by 0.5%. Or increase by 0.5%. Vice versa, the correlation of X2 to Y (Inventory turnover to working capital fund distribution), this can be seen from the processed data SPSS 24.0 for windows. The results of the study obtained a simple regression equation, it can be seen that several factors have a large (positive) influence on financing Working capitalKeywords: Sharia Bank, Working Capital Financing
PENGARUH PENGETAHUAN PERPAJAKAN DAN KEPERCAYAAN PADA APARAT PAJAK TERHADAP KEPATUHAN DALAM MENDAFTARKAN DIRI SEBAGAI WAJIB PAJAK (Studi Empiris pada UMKM di Kota Palembang) Ernawati Ernawati; Kamariah Kamariah; Yunidar Erlina
Strategi : Jurnal Manajemen Vol 12, No 02 (2022): Oktober
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/strategi.v12i02.960

Abstract

Tax is a source of state financing. The obligation to pay taxes is regulated in the applicable law. One is registering as a taxpayer, as evidenced by the Taxpayer Identification Number (TIN). Many traders do not have TIN because of lack of knowledge and trust in the tax authorities. Previous research stated that knowledge about taxation and trust in tax officials had a positive and significant impact on compliance in registering as a taxpayer. Therefore, this study aims to prove empirically the influence of taxation knowledge and trust in tax authorities on compliance in registering as a taxpayer.The type of research is quantitative. The population is 8,102, a sample of 100 traders using Convinience Sampling. The research data is a questionnaire. Test data using test instruments, classical assumptions, multiple regression analysis, and hypothesis testing. The results showed that simultaneously there was a positive and significant influence between tax knowledge and trust in the tax authorities on compliance in registering as a taxpayer. Partially the knowledge of taxation and trust in the tax apparatus has a positive and significant influence on compliance in registering as a taxpayerKeywords: Taxation of knowledge and trust in taxes.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. SUMBER ALFARIA TRIJAYA, TBK PALEMBANG Teguh Santoso; Yunidar Erlina; Yancik Syafitri; Ernawati Ernawati; Ellen Sumiarni
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i2.283

Abstract

This research was conducted to determine how much influence the transformational leadership style, compensation and work environment have on employee job satisfaction at PT. Sumber Alfaria Trijaya, Tbk Palembang. The sample in this study were employees of PT. Sumber Alfaria Trijaya, Tbk Palembang which is taken using the slovin formula. So the sample size in this study was 72 respondents from the employee population of PT. Sumber Alfaria Trijaya, Tbk. Palembang which will be the respondent. The analytical method used is multiple linear regression analysis by comparing the four research variables. Based on simultaneous hypothesis testing (statistical F test) with a significance value of 0.00 <0.05 which indicates that there is a simultaneous significant effect of the variable transformational leadership style, compensation and work environment on employee job satisfaction and with the test value of the coefficient of determination the results obtained that simultaneously or simultaneously the three independent variables namely transformational leadership style, compensation and work environment are able to explain changes in job satisfaction variables of 25.8% and the other 74.2% are influenced by other variables not included in this regression model.
Co-Authors Ellen Sumiarni Kamariah Kamariah Syahyuni Syahyuni Teguh Santoso Yancik Syafitri Yunidar Erlina