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All Journal Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Jurnal Nasional Pengabdian Masyarakat Jurnal Sistem Informasi, Akuntansi dan Manajemen
Rolia Wahasusmiah
Universitas Bina Darma Palembang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Implementasi e-Faktur terhadap Kepatuhan Pengusaha Kena Pajak dalam Pelaporan SPT Masa PPn : Implementasi e-Faktur terhadap Kepatuhan Pengusaha Kena Pajak dalam Pelaporan SPT Masa PPn Rolia Wahasusmiah
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 3 (2022): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v3i3.764

Abstract

The purpose of this study was to analyze the application of the e-Faktur application to taxable entrepreneurs in terms of reporting VAT Periodic Returns, as well as to see the level of compliance of taxable entrepreneurs registered at KPP Pratama Seberang Ulu Palembang. The research method used is descriptive method and data collection techniques used are documentation and interviews. The sources of data in this study are the number of registered Taxable Entrepreneurs, the number of Taxable Entrepreneurs who use e-Faktur, and the number of SPT Periodic VAT received from 2015 to 2019. The results of the study show that the level of compliance of taxable entrepreneurs using the e-invoice application has been effective, it can be seen that almost all Taxable Entrepreneurs have activated it the tax e-invoice application, but the implementation of the e-invoice application which has been effective is not accompanied by the compliance of taxable entrepreneurs which actually decreases after the mandatory use of the e-invoice application.
Penyuluhan dan Motivasi Berwirausaha Pada Siswa/i Sekolah Menengah Atas Negeri 01 Tulung Selapan Asmanita Asmanita; Rolia Wahasusmiah; Verawati Verawati; Citra Indah; Dewi Sartika
Jurnal Nasional Pengabdian Masyarakat Vol. 3 No. 2 (2022): Jurnal Nasional Pengabdian Masyarakat
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jnpm.v3i2.964

Abstract

Entrepreneurs are people able to see and understand business opportunities and act appropriately to ensure success. Running entrepreneurial activities requires motivation as capital for success in entrepreneurship. Entrepreneurship counselling activities and identification of entrepreneurial motivation in Tulung Selapan 01 State Senior High School students aim to convey knowledge about entrepreneurship and want to know the level of entrepreneurial motivation of Tulung Selapan 01 State High School students. The delivery method use lectures, discussions, and questions and answers. Meanwhile, to find out the level of motivation by giving a motivational entrepreneurship questionnaire. The results of the activity showed that there was high motivation in the students to do entrepreneurship, but on the other hand, the students still felt confused and afraid to start. The role of the family, community, educational institutions, government, and the private sector is needed to help create young entrepreneurs
Determinan Profit Distribution Management Pada Perbankan Syariah Di Indonesia Rolia Wahasusmiah
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Profit Distribution Management atas dana simpanan pada bank syariah di Indonesia. Populasi dalam penelitian ini adalah 13 Perbankan Syariah yang mempublikasikan laporan keuangan tahun 2017-2019. Metode pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel yang diperolah 9 perbankan syariah yaitu Bank Muamalat, Bank BCA syari'ah, BRI Syariah, BNI Syariah, Maybank Syari'ah, Bank Bukopin Syari'ah, Bank Aceh, Bank Syariah Mandiri dan Victoria Syari'ah. Hasil pengujian menunjukkan Capital Adequacy Rasio (CAR), proporsi dana pihak ketiga dan Beban Operasional Terhadap Pendapatan Operasional (BOPO) tidak berpengaruh signifikan terhadap Profit Distribution Management di bank syariah di Indonesia.
Co-Authors Asmanita Asmanita Citra Indah Dewi Sartika Verawati Verawati