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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Aplikasi Akuntansi Akbis: Media Riset Akuntansi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Sosiohumaniora Kodepena (JSK) International Journal of Trends in Accounting Research Proceedings of International Conference on Multidiciplinary Research Jurnal ABDIMAS Budi Darma Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Trends in Accounting Research
Lilis Maryasih, Lilis
Fakultas Ekonomi, Universitas Syiah Kuala
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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The Effects of Good Corporate Governance and Financial Leverage on Earnings Quality with Book-Tax Differences as Moderation Variables (Study of Manufacturing Companies in the Indonesian Stock Exchange) Maryasih, Lilis; Maksum, Azhar; Bastari, Bastari; Khadafi, Muammar
International Conference on Multidisciplinary Research Vol 3, No 2 (2020): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.699 KB) | DOI: 10.32672/pic-mr.v3i2.2698

Abstract

ANALISIS EFEKTIVITAS PENERIMAAN PBB-P2 DAN KONTRIBUSINYA TERHADAP PAD PEMERINTAH KABUPATEN PIDIE Tarmizi Tarmizi; Lilis Maryasih; Teuku Maimun Azhari
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (929.377 KB)

Abstract

This study aims to analyze the effectiveness of PBB-P2 acceptance and its contribution to Pidie District PAD for the 2014-2016 fiscal year. This research is a qualitative research, using secondary data sources in the form of Local Government Financial Reports (LKPD). Data analysis techniques were carried out descriptively, using financial ratio calculations to determine the level of effectiveness and contribution of PBB-P2 revenues. The results showed that PBB-P2 receipts in the Pidie District Government were still not effective, because the achievement of an average target was 73.5% per year. Then in terms of its contribution to regional taxes and Pidie District PAD is still very lacking, with PBB-P2 contribution to regional taxes averaging 3.7% per year, and the contribution to PAD on average is 0.3% per year.
PENGARUH INDEPENDENSI, PENGALAMAN, SKEPTISME PROFESIONAL AUDITOR DAN KOMPETENSI TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (STUDI PADA INSPEKTORAT ACEH) Muntasir Muntasir; Lilis Maryasih
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i2.3946

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh independensi, pengalaman, skeptisisme profesional auditor dan kompetensi terhadap kemampuan auditor dalam mendeteksi kecurangan. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di Inspektorat Aceh. Teknik pengambilan sampel menggunakan non probability sampling dengan metode sensus. Pengumpulan data dalam penelitian ini menggunakan kuesioner yang dibagikan kepada 48 auditor. Metode analisis data yang digunakan adalah regresi linier berganda dengan bantuan SPSS 25. Hasil penelitian menunjukkan bahwa independensi, skeptisisme profesional auditor, dan kompetensi berpengaruh signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Sedangkan pengalaman tidak berpengaruh signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Kata Kunci: Independensi; Pengalaman; Skeptisme Profesional Auditor; Kompetensi; dan Kemampuan Auditor dalam Mendeteksi Kecurangan 
Sosialisasi Perhitungan dan Pelaporan Pajak bagi UMKM di Desa Gampong Leupung Cut Alistraja Dison Silalahi; Lilis Maryasih; Muhammad Arfan; Aliamin Aliamin; Yuni Shara
Jurnal ABDIMAS Budi Darma Vol 2, No 2 (2022): Februari 2022
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.68 KB) | DOI: 10.30865/pengabdian.v2i2.3552

Abstract

Pengabdian Masyarakat bertujuan para pelaku UMKM memiliki wawasan dan pengetahuan mengenai Pajak untuk UMKM seperti Pendaftaran, Jenis pajak yang dikenakan, Perhitungan tarif dan Jatuh tempo pembayaran dan pelaporan. Metode yang . Metode yang diterapkan adalah klasikal dan individual. Metode pendekatan ini dalam bentuk ceramah dan praktek. Pendekatan individual dilakukan pada saat praktek berupa perhitungan penghasilan sampai pelaporan PPH Final. Lokasi pengabdian ini adalah Desa Gampong Leupung Cut, Aceh Besar Provinsi Nangroe Aceh Darussalam. Hasil dari kegiatan ini, para pelaku usaha UMKM  dapat  Mengetahui jenis-jenis pajak perhitungan tarif dan pembayaran, Insentif PPh UMKM selama Pandemi Covid, dan pelaporan SPT dengan baik dan tepat waktu dan lebih mensejahterakan Kehidupan Keluarga di Desa Gampong Leupung Cut.
Conception Of Sharia Accounting Trie Nadilla; Lilis Maryasih; Muhammad Syafril Nasution
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Practical Islamic accounting focuses more on the practical needs of providers and users of Islamic accounting financial reports who seem to simply modify conventional accounting. While philosophical-theoretical sharia accounting refers more to the ideal form by exploring and using Islamic philosophical values ??which are used as a basis in building sharia accounting theory. As for the broad difference, Islamic accounting is practically only practiced in Islamic financial institutions. Meanwhile, philosophical-theoretical Islamic accounting is built for all business entities. Sharia transactions are based on the basic paradigm that the universe was created by Allah as a mandate (divine trust) and a means of happiness for all mankind to achieve material and spiritual prosperity. It can be concluded that every human activity has accountability and divine values ??that place sharia and attitude as parameters of good and bad, right and wrong of business activities. Conventional accounting does not use religious and metaphysical considerations, but is based more on the will of the state as the supreme ruler. This conception is very different from Islam, which views that the source of authority and law enforcement is in the hands of Allah SWT. Therefore, everything that is done, part of the responsibility, has a divine or divine value.
The Effect of Tax Incentives, Trust in Tax Authorities, And Fiscus Services Quality on Msme Taxpayer Compliance During Covid- 19 Pandemic Ayu Khairunnisa; Lilis Maryasih; Nuraini A
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5473

Abstract

This study aimed at testing the influence of tax incentive, trust on tax authority, and fiscus service quality on micro, small, and medium enteprises (MSME) tax payer compliance during the covid-19 pandemic. This study also examined the differences in the compliance of MSME taxpayers who take advantage of incentives with MSME taxpayers who do not take advantage of tax incentives. By using the probability sampling technique, 394 MSME were selected from 26,019 population of MSME registered in Aceh Regional Office of Directorate General of Taxation as the sample of this study. The results revealed that tax incentives, trust on tax authority, and fiscus service quality have positive and significant influence on SMSE tax payer compliance during the covid-19 pandemic. The result also imply that 71.2% MSME tax payer compliance covid-19 pandemic in Aceh Province was influenced by tax incentives, trust on tax authority, and fiscus service quality. While 28.8% SMSE tax payer compliance with the covid-19 pandemic in Aceh Province was determined by other factors out of this study.
ANALISIS LAPORAN KEUANGAN PESANTREN : KAJIAN ISAK 35 (Studi Kasus Pada Pesantren Imam Syafi’i Sibreh Aceh Besar) Maksalmina; Lilis Maryasih
Jurnal Sociohumaniora Kodepena (JSK) Vol. 3 No. 1 (2022): Jurnal Sosiohumaniora Kodepena
Publisher : Kodepena Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54423/jsk.v3i1.91

Abstract

Pondok pesantren (Dayah) memiliki peran yang penting dalam perkembangan pendidikan dan keberagamaan di Indonesia. Keberadaan pondok pesantren dan peran aktifnya telah ada sejak dulu. Pondok pesantren telah banyak melahirkan para ilmuwan, pejuang, pemimpin, birokrat dan lainnya yang berkontribusi bagi kemajuan Indonesia. Pesantren yang maju dan modern mempunyai potensi yang sangat besar untuk menjadi salah satu lokomotif pertumbuhan ekonomi syariah dalam bentuk peningkatan produksi barang dan jasa serta mencetak sumber daya insani dan dapat juga dikatakan merupakan wujud proses perkembangan sistem pendidikan Islam (Nurmalasari, 2016). Perkembangan pondok pesantren itu sendiri, masih sebatas kepengurusan, bukan pada pengelolaan keuangan pondok pesantren. Dalam suatu lembaga termasuk pesantren, pengelolaan keuangan sering menimbulkan permasalahan yang serius ”bila pengelolaannya” kurang baik. Dalam Undang-Undang Republik Indonesia Nomer 16 Tahun 2001 menyebutkan bahwa “Pengelolaan keuangan yang mengatur tentang yayasan dimaksudkan agar Yayasan berdiri di Indonesia memiliki acuan yang jelas tentang cara pengelolaan keuangan”. Sehubungan dengan permasalahan mendasar yang dihadapi oleh pondok pesantren, maka diperlukan adanya sebuah standar akuntansi yang mengatur pengelolaan keuangan di pondok pesantren. Saat ini dengan mempertiimbangkan kondisi yang dialami oleh pesantren, Bank Indonesia (BI) dan Ikatan Akuntan Indonesia (IAI) menginisiasi penyusunan panduan akuntansi pondok pesantren supaya pondok pesantren mampu meyusun laporan keuangan sesuai dengan standar akuntansi keuangan yang berlaku umum dengan mempertimbangkan sifat dan karakteristik dari pondok pesantren. Hal ini merupakan bagian dari upaya pemerintah dan stakeholder yang ada dalam rangka untuk pemberdayaan ekonomi pesantren sehingga pondok pesantren mampu mengelola keuangannya dengan baik sesuai dengan standar akuntansi umum yang berlaku di Indonesia. Pengguna laporan keuangan pesantren sangat memerlukan transparansi dan akuntabilitas, ini bertujuan agar pengguna laporan keuangan pondok pesantren dapat mengerti dan memastikan bahwa sumber dana yang telah diberikan digunakan sebagaimana mestinya. Penyajian informasi laporan keuangan yang transparan dan akuntabel dapat memberikan penilaian kelayakan praktik akuntansi serta dapat membuat pelaporan keuangan yang memiliki daya banding tinggi saat dipublikasikan ke publik (Gultom, 2016). Fenomena yang terjadi adalah banyak pondok pesantren yang masih belum menggunakan pedoman dalam pembuatan laporan keuangan. Laporan keuangan yang dipakai pun masih sangat sederhana, dimana pondok pesantren tersebut tidak membuat laporan keuangan lengkap yang seharusnya digunakan pada pondok pesantren umumnya sesuai dengan Akuntansi Pesantren. Hal ini disebabkan oleh minimnya pengetahuan pengelola atau santri dalam membuat laporan pertanggungjawaban yang bersifat keuangan (Syamsudin, 2017), umumnya fokus pada pelaksanaan program utama dan seringkali tidak mementingkan kegiatan administrasi. Usman (2013) juga mengakui beberapa masalah yang dihadapi pesantren disebabkan keterbatasan kemampuan pengelolanya, antara lain seperti sarana dan prasarana penunjang yang terlihat masih kurang memadahi serta keterbatasan sumber daya manusia dalam bidangmanajemen kelembagaan dan dalam bidang pengelolaan keuangan.
The Effects of Good Corporate Governance and Financial Leverage on Earnings Quality with Book-Tax Differences as Moderation Variables (Study of Manufacturing Companies in the Indonesian Stock Exchange) Lilis Maryasih; Azhar Maksum; Bastari Bastari; Muammar Khadafi
International Conference on Multidisciplinary Research Vol 3, No 2 (2020): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/pic-mr.v3i2.2698

Abstract

PENGARUH PENERAPAN SURAT PEMBERITAHUAN MASA ELEKTRONIK (E-SPT) TERHADAP EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Kota Banda Aceh) Jamiul khasanah; Lilis Maryasih
Jurnal Aplikasi Akuntansi Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i2.140

Abstract

Abstract The purpose of this study was to examine the effect of the application of the electronic period notification letter (e-SPT) on the effectiveness and contribution of Value Added Tax (VAT) receipts and to see the difference in receipt of the Periodic VAT SPT between before and after the e-SPT was issued. This study has a population of VAT receipts reports, while the sample from this study uses purposive sampling technique, so that samples are obtained in the form of VAT receipts reports before the application of the VAT Period e-SPT and VAT receipts reports after the application of the VAT Period e-SPTs. The results of this study stated that there was no effect of the application of electronic mass notification letters on the effectiveness and contribution of VAT receipts at KPP Pratama Banda Aceh City. Likewise, the different tests that have been carried out have shown that there is no significant difference in VAT reporting receipts both before and after the implementation of the VAT Period e-SPT. However, when viewed from the average VAT reporting receipts, there is a difference between before and after the application of the VAT Period e-SPT, namely an increase of 2,316 VAT Period SPT reporting receipts after the application of the VAT Period e-SPT. Keywords: Application of e-SPT Period of VAT, Effectiveness and Contribution of Value Added Tax revenue
THE IMPACT OF COVID-19 ON PRICES AND TRADING VOLUME OF STOCK IN TOURISM AND HOSPITALITY SECTOR ON SOUTHEAST ASIA STOCK MARKET Putri Nabilah; Lilis Maryasih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.21118

Abstract

COVID-19 is an unprecedented event that has devastated the world. Almost all sectors of the economy are impacted. Coupled with the designation of this virus as a global pandemic, it caused the biggest changes in stocks. The tourism and hospitality industry suffered the most due to the travel bans and lockdown. This examines stock market reaction on Pandemic COVID-19 by measuring the differences of stock prices and stock trading volumes in the South East-Asia capital market, namely the ASEAN Exchange for the period before and after the pandemic occurred. The sample used was 49 companies from the tourism and Hospitality sector included in the ASEAN Exchange. The data analysis technique used paired sample t-test and Wilcoxon signed rank test with quantitative data. The results found that the tourism and hospitality companies from Indonesia, Singapore and Thailand reacted to the Covid-19 pandemic.
Co-Authors aliamin aliamin Alistraja Dison Silalahi Ayu Khairunnisa Azhar Maksum Bastari Bastari Bastari Bastari, Bastari Fauziah Aida Fitri Jamiul khasanah Maksalmina Muammar Khadafi Muhammad Arfan Muhammad Syafril Nasution Muhammad Zaki Gemala Muhammad Zaki Gemala, Muhammad Zaki Muntasir Muntasir Nanda Sari Nita Erika Ariani Nuraini A Putri Nabilah shara, yuni Syukriy Abdullah Tarmizi Gadeng Teuku Maimun Azhari Trie Nadilla