This paper aims to show the benefits of accounting applications for small and medium business enterprises (SMEs), as a means to shape entrepreneurs in managing business financial data, easily and safely because making financial data manually is a way that carries a high risk. The method used was a method of description that is by reviewing research that has been made before. The results of this study indicate the use of accounting applications that helps entrepreneurs in processing financial data easily, because it is done automatically and managed with real-time count. Unlike the manual recording that spends time only to register and calculate financial statements one by one. This result is observed in the way that employees do data management. Users of accounting applications are easy to record, calculate daily transactions. Whereas cafes that record manual data, they would spend a lot of time calculating their financial data one by one. The conclusion of the results of this study proves that the use of applications helps entrepreneurs in managing finances in an easy and reliable way.
The purpose of this research is to implement and develop the characteristics of entrepreneurship and accounting systems that already exist in people living in rural areas. This research method used a descriptive method, which presents farmer’s income data by examining several existing variables. This study indicating that rural communities do not have good entrepreneurial characteristics and do not have a good accounting system in the process. So, as the result, this research stated that entrepreneurial traits must be instilled from an early age to teach rural communities not to be pegged to become mere laborers. This research was done by discussing entrepreneurship, its characteristics, and an accounting system suitable for farmers by utilizing existing technology Implementing entrepreneurial characteristics is an absolute step that must be done by the government through a fine coaching program.
Kompetensi dan Independensi merupakan beberapa faktor yang menentukan kualitas hasil pemeriksaan pajak. Tetapi pada kenyatannya masih adanya pegawai pajak yang tidak professional karena kurangnya kemampuan dan integritas pegawai pajak yang menyebabkan kualitas pemeriksaan rendah. Tujuan penelitian ini untuk mengetahui pengaruh Kompetensi dan Independensi terhadap Kualitas Hasil Pemeriksaan Pajak di 3 Kantor Pelayanan Pajak Wilayah Kota Bandung. Metode yang digunakan dalam penelitian ini adalah deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi dalam peneltian ini adalah 57 pemeriksa pajak di 3 Kantor Pelayanan Pajak Wilayah Kota Bandung. Sumber data dalam penelitian ini adalah data primer dengan teknik pengumpulan data yang dilakukan dengan metode survei menggunakan kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah Structural Equation Modelling (SEM) melalui pendekatan Partial Least Square (PLS) menggunakan software SmartPLS 2.0. Hasil dari penelitian ini menunjukkan bahwa Kompetensi berpengaruh signifikan terhadap Kualitas Hasil Pemeriksaan Pajak dengan kontribusi sebesar 49,6%. Independensi berpengaruh signifikan terhadap Kualitas Hasil Pemeriksaan Pajak dengan kontribusi sebesar 19,8%.
The purpose of this study was to determine how much auditors’ workload can lead to dysfunctional auditors and how much dysfunctional auditors have implications on professional auditors’ ability. The method in this research is descriptive verification with the Structural Equation Modeling test as a tool in making conclusions. The sample in this study were 97 public accounting firms on Java island, with senior and junior public accountant observation units. The results of this study indicate that auditors’ workload accumulation will cause stress on auditors so that it triggers dysfunctionality and has an impact on decreasing auditors’ professional ability. In conclusion, the more the auditor’s workload, the more positive the auditor’s attitude. Besides, the lower the auditor’s dysfunctionality, the better the auditor’s professional skill. It indicates that an auditor will be able to tackle obstacles in the direction of advanced Indonesia.
<div><table cellspacing="0" cellpadding="0" align="center"><tbody><tr><td align="left" valign="top"><p><em>The existence of PPKM due to Covid-19 has made MSMEs the most affected due to losing purchasing power, because people are afraid of contracting the virus so they cannot shop directly to the store, in order to survive, MSMEs must be able to use technology to increase sales through the marketplace so that people can shop online. MSME who utilizes technology in their business, prove to be stronger in facing of the external shocks. The purpose of this community service is how MSMEs can apply how to design, upload, and create promos in the shopee marketplace as a product sales strategy. The method used qualitatively using interviews and observation techniques with the delivery of material using the zoom meeting application</em><em>. </em><em>The result of community service is training on how to design advertisements, then uploading them and making promos virtually in addition to using the Zoom Meeting application, also providing Video Files in the form of E-Course Marketplace Shopee, as well as providing consultation via Whatsapp without a time limit if there are difficulties when implementing it for 10 MSMEs Shoes in Cibaduyut. Conclusion 10 Leather Shoes’s MSMEs in Cibaduyut after training in virtual application using the zoom meetings were able to design a shop in the marketplace shopee and upload the photos of their product and make promos to attract more buyers to introduce Local Brand means that 10 MSMEs Shoes Cibaduyut able to apply to advertise in shopee for sell more products so as to increase sales, through selling strategies in the marketplace.</em><em></em></p></td></tr></tbody></table></div>
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