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All Journal JAM Jurnal Riset Akuntansi Politala Accounting Information System, Taxes, and Auditing Journal (AISTA) Entrepreneurship and Small Business Research

Desi Handayani

Jurusan Akuntansi Politeknik Negeri Padang

Author-ID : 6242894

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Articles

Peran Zakat Sebagai Pengurang Penghasilan Kena Pajak Desi Handayani
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Zakat and taxes are two expenses that must be met by Muslim taxpayers. But there is a thought when zakat is paid whether the tax must still be paid. Does it not cause a double burden for Muslim taxpayers. This concern is accommodated by the government by making zakat as deduction from taxable income. With a decrease in taxable income will certainly reduce the tax burden that must be paid. But there are still many ordinary people who do not know this. For those who already know, there are still many who have not used it, because there are still many of the taxpayers pay their zakat not through an amil zakat institution or agency established or legalized by the government. So that the income zakat paid cannot reduce the taxable income. This study aims to describe in a narrative way how zakat can be a deduction from taxable income by referring to the applicable laws and regulations. Based on the description, income zakat can be deducted from taxable income if it meets the requirements set by the government in the laws and regulations and supporting regulations. It is hoped that this research can be a medium of socialization for the community to take advantage of zakat as a deduction from taxable income. For the government to make a policy of zakat as a tax deduction as in a country where the majority of the population is Muslim.

Analisis Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, Lingkungan Keluarga Dan Fleksibilitas Kerja Terhadap Minat Menjadi Akuntan Publik (Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi Negeri Di Kota Padang) May Neni Elviadmi; Desi Handayani; Dita Maretha Rissi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to determine the effect of financial rewards, labor market considerations, family environment and work flexibility on interest in becoming a public accountant. This research is a quantitative research. The method of data collection was using a questionnaire instrument which was distributed online via google form . Distributed to accounting students of state universities in Padang City who have met the criteria. The sample used was 204 people using the proportional stratified random sampling method . Analysis of the data used is multiple linear regression analysis using SPSS version 25. Based on the results of data processing, it can be concluded that financial rewards, labor market considerations, family environment and work flexibility have a positive and significant effect on interest in becoming a public accountant. Keywords: Interests, Public Accountants, Financial Awards, Labor Market Considerations, Family Environment and Work Flexibility

Investigating Financial Reporting Practices in Hybrid Financial Institusions in Indonesia Nurul Fauzi; Andrew Makmur; Irda Rosita; Desi Handayani; Gustati
Entrepreneurship and Small Business Research Vol. 1 No. 3 (2022): Entrepreneurship and Small Business Research (December - March)
Publisher : Publication Division of International Ecsis Association

Hybrid financial institutions are sociopreneur organizations that carry out business activities with the aim of making profits and helping the community. Although these financial institutions make significant economic and social contributions to society, their financial reporting models still do not adequately present economic and non-economic information. This study aims to understand how financial reporting practices in financial institutions that have two functions or are often called hybrid financial institutions (profit motive and social motive) in Indonesia, especially in customary financial institutions Lumbung Pitih Nagari (LPN) in West Sumatra. The research design uses a case study at a hybrid financial institution of LPN. LPN is a customary financial institution whose main purpose of establishment is to help people who live in a village. In addition, this financial institution is also required to generate profit. The data collection technique is an in-depth interview with informants consisting of managers, communities, and other stakeholders. The results of this study show that LPN Limau Manis as a hybrid financial institution still uses financial reporting practices that are no different from conventional financial institutions in general. The types of financial statements produced following conventional financial institutions consist of income statements, statements of changes in equity, balance sheets, cash flow statements and notes to financial statements. While information about the social functions they perform is not reported in specific reports. It is only reported in a standard format in the form of social activity reports submitted at the General Meeting.

Pengaruh Penggunaan Financial Technology, Gaya Hidup dan Pendapatan Orang Tua Terhadap Perilaku Keuangan Mahasiswa Wulan Dwi Putri; Amy Fontanella; Desi Handayani
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.213

This study aims to examine the effect of using financial technology, lifestyle and parental income on student financials behavior. This research was conducted on students of the Accounting Department of the DIII and DIV Study Programs of Accounting at the Padang State Polytechnic. This research method was conducted with a quantitative method using a questionnaire as a research instrument and measured using liket scale. The results of this study indicate that using financial technology affects students' financials behavior, meaning that if someone uses financial technology, it will impact on how he manages his finances. Lifestyle variables are not proven to have an effect on students' financials behavior while parental income has a negative effect on students' financial behavior. This result shows that the higher the income level of parents will reduce the ability of students' financial management behavior. The findings of this study imply that financial technology play an importants role in financials behaviour, the higher the use of financial technology, the better the financial behavior of students. Apart from being a transaction tool in daily activities, fintech can also support student financial activities such as saving, investing for future needs, making necessary payments and supporting business activities that can support income so that they can manage finances properly and precisely.

ANALISIS DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2022 Rischa Surya Ningsih; Desi Handayani; Syafira Ramadhea Jr
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.284

This study will look at how business age, size, profitability, and sales growth affect tax avoidance in the property and real estate sector firms listed on the Indonesia Stock Exchange (IDX) in the years 2018 through 2022. The population of the research consisted of all companies in the real estate and property industries that were listed on IDX between 2018 and 2022. The sample for this inquiry was gathered through intentional sampling. Based on the predefined criteria, 43 firms qualified, resulting in 215 data being collected, which served as the sample for this study. Websites for connected companies and the IDX were used as data sources. To examine the impact of each variable on tax evasion, the data was processed using the SPSS v.26 programme and analysed using multiple regression models. The findings indicated that a company's age, size, profitability, and rate of sales growth all had an impact on tax avoidance. Profitability and corporate size have some influence on tax avoidance. Despite the fact that firm age and sales growth have little bearing on tax avoidance.

Co-Authors Amy Fontanella Andrew Makmur Dita Maretha Rissi Gustati Gustati Irda Rosita May Neni Elviadmi Nurul Fauzi Rischa Surya Ningsih Syafira Ramadhea Jr Wulan Dwi Putri

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