This study aims to evaluate Siskeudes V2.0. R.0.1., from the system and its output, which is also analyzed is related to the measurement of efficiency and effectiveness of the use of village funds. Data collection is done by evaluating the application system, and calculating the financial ratio of siskeudes application output, in villages in West Lombok Regency. In terms of system evaluation, as a connection effect between the planning and budgeting stages, implementation and administration, to financial reporting, traceability and connectivity Siskeudes V2.0 R.0.1. better than Siskeudes V1.0.R1.06. The existence of the Activity Package in budgeting and implementing expenditures also makes it easier for the village government to make village financial statements. From the point of view of the village government, the average person has been able to estimate the using of funds and allocation in the activities field. Thus, the ability of the village government in West Lombok Regency in estimating routine expenditures and village capital expenditures (harmony), which has an effect on the efficiency and effectiveness of village funds, has been good. As a suggestion, because there is no automatic measurement of financial efficiency and effectiveness in Siskeudes to measure the financial performance of village governments, researchers advised the Ministry of Finance and the Ministry of Home Affairs to draw up regulations for calculating village financial ratios, as well as integrate them in Siskeudes applications.
The purpose of this study was to analyze and compare the financial condition of hospital and pharmaceutical sector companies listed on the Indonesia Stock Exchange before and during COVID-19 using the Springate and Zmijewski models. This study uses agency theory and signaling theory where complete, relevant, accurate and timely information is needed by investors in the capital market as an analytical tool for making investment decisions. The type of research used is comparative descriptive research. This comparative study aims to compare the financial performance of the hospital and pharmaceutical sectors before and during COVID-19. The sampling method in this research is purposive sampling method with the number of observers 21 companies. The source of data in this study was obtained from the IDX website, namely http://www.idx.co.id. Analysis of the data using the Springate and Zmijewski method to determine the financial condition then perform individual and comparative analysis. According to the Springate model, pharmaceutical companies and hospitals prior to the Covid-19 outbreak, all of the companies studied had healthy financial performance. However, during the civid period there were 7 (seven) companies that experienced unhealthy financial performance. While the Zmijewski model of pharmaceutical companies and hospitals before the Covid-19 outbreak, all of the companies studied had healthy financial performance. However, during the civid period there were 2 (two) companies that experienced unheharmaceuticalalthy financial performance. Both models have the same rating on 1 company during the covid 19 period.
The objective of this study is to analyze the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on profitability. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study used purposive sampling to determine the study sample, which resulted in 103 companies as the sample obtained. Data were obtained from annual reports and/or CSR reports published on the IDX website www.idx.co.id. The results of data analysis based on Partial Least Square indicated that CSR had no effect on profitability while GCG was found to have effect on profitability. Theoretically, this study confirms previous studies and Agency Theory in terms of the importance of GCG's role in the management of companies to reduce agency problems between investors as principals and managers as agents. In addition, the research implies that manufacturing companies in Indonesia have not fully implemented CSR as can be seen from CSR disclosures in annual reports or separate CSR reports, so as not to affect profitability. Meanwhile, the result of the study implies that the GCG in manufacturing companies has been implemented adequately so that it can affect the profitability of the company.
Reformasi Teknologi Informasi Perpajakan adalah salah satu upaya yang dilakukan oleh Direktorat Jenderal Pajak (DJP) untuk meningkatkan kepatuhan pajak. Aplikasi e-Filing merupakan salah satu aplikasi yang tersedia di situs DJP Online yang dapat digunakan untuk melaporkan Surat Pemberitahuan (SPT) secara online dan real time. Kendala yang sering dihadapi oleh Wajib Pajak dalam penggunaan e-Filing adalah lupa EFIN, e-mail, dan jaringan internet yang lamban sehingga solusi yang ditawarkan adalah melalui Program Relawan Pajak. Pengabdian masyarakat ini meliputi Perekrutan, Pelatihan, Penugasan, dan Evaluasi Relawan Pajak. Pada Tahap Perekrutan diperoleh sebanyak 66 orang mahasiswa yang ditetapkan menjadi Relawan Pajak. Selanjutnya, Relawan Pajak mengikuti pelatihan dan Leveling Test. Sebanyak 28 orang ditugaskan di KPP Pratama Mataram Barat, 19 orang ditugaskan di KPP Pratama Mataram Timur, dan 19 orang ditugaskan di KPP Pratama Praya. Pada Tahap Evaluasi diperoleh hasil bahwa dari ketiga lokasi asistensi tersebut seluruhnya dinyatakan berhasil mencapai jumlah target penerimaan SPT Tahunan melalui e-Filing.
Accounting information has an important role to achieve business success, including for small businesses. Accounting information can be a reliable basis for decision-making in managing small businesses, including market development decisions, pricing and others. The purpose of this study was to determine the perspectives of MSMEs owners about the accounting and financial management of their businesses. Based on the research results, perspective accounting MSMEs owners in the Mataram city is limited by income record and expenditure only or simple bookkkeeping. Financial management is done simply by knowing the initial capital has returned and the remaining results of operations are profit Keywords: accounting, financial management
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