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All Journal Jurnal Ilmiah Raflesia Akuntansi Mizania : Jurnal Ekonomi dan Akuntansi Jurnal Pengabdian West Science Jurnal Point Equilibrium Manajemen dan Akuntansi JIPITI: Jurnal Pengabdian kepada Masyarakat
Dini Purnamasari
Universitas Sultan Ageng Tirtayasa
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Accounting and Taxation Knowledge as Predictors of Students Career Choices Novia Hindayani; Dini Purnamasari
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 1 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i1.688

Abstract

This study aims to analyze the effect of accounting knowledge and taxation knowledge on students’ interest in career choices. This research employs a quantitative approach using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The data used are primary data obtained through questionnaires distributed to 107 accounting students. The results show that accounting knowledge does not have a significant effect on students’ interest in career choices, as indicated by a t-statistic value of 0.615 and a p-value of 0.539. In contrast, taxation knowledge has a positive and significant effect on students’ interest in career choices, as indicated by a t-statistic value of 7.437 and a p-value of 0.000. Furthermore, the R-square value of 0.380 indicates that accounting knowledge and taxation knowledge are able to explain 38% of the variance in students’ career interest, while the remaining 62% is influenced by other variables outside the research model. The findings also reveal that taxation knowledge is the most dominant factor influencing students’ career interest. This study concludes that practical and applicable knowledge, particularly in taxation, plays a more significant role in shaping students’ career interests compared to theoretical knowledge.
Pengaruh Transfer Pricing terhadap Penghindaran Pajak Perusahaan Sektor Industri di Indonesia Dini Purnamasari; Novia Hindayani
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1292

Abstract

Abstrak— This study aims to analyze the effect of transfer pricing on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Transfer pricing is often perceived as a mechanism used by multinational companies to shift profits to low-tax jurisdictions, thereby potentially reducing their tax burden. The research employs a quantitative method using a simple linear regression approach. Secondary data were obtained from the companies’ annual financial reports. The results show that transfer pricing has no significant effect on tax avoidance. This finding indicates that transfer pricing practices among industrial sector companies in Indonesia have not been aggressively used as a means of tax avoidance. This study implies that the government should continue strengthening transfer pricing documentation policies, while companies are encouraged to maintain tax compliance as part of sound corporate governance practices.
Penyediaan Gerobak Sampah untuk Mendukung Sistem Pengangkutan Sampah Rumah Tangga di Kelurahan Margaluyu Dini Purnamasari; Chairul Huda Yudi Mahardika; Candra Fradika Yoani; Muhammad Ravfli
JIPITI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2026): Mei 2026 - JIPITI: Jurnal Pengabdian kepada Masyarakat
Publisher : PT. Technology Laboratories Indonesia (TechnoLabs)

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Abstract

Pengelolaan sampah yang kurang optimal masih menjadi permasalahan lingkungan di Kelurahan Margaluyu, Kecamatan Kasemen, Kota Serang. Salah satu faktor penyebabnya adalah keterbatasan sarana pengangkutan sampah yang menghambat proses distribusi sampah rumah tangga menuju tempat penampungan sementara. Kondisi tersebut menyebabkan terjadinya penumpukan sampah pada beberapa titik permukiman dan berpotensi menurunkan kualitas lingkungan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk menyediakan sarana pengangkutan sampah melalui pembuatan gerobak sampah manual yang dapat digunakan oleh masyarakat, khususnya kelompok pemuda, dalam mendukung kegiatan kebersihan lingkungan. Metode yang digunakan meliputi identifikasi masalah melalui observasi dan wawancara, perancangan gerobak sampah sesuai kebutuhan masyarakat, proses pembuatan secara partisipatif, serta evaluasi pemanfaatan gerobak setelah digunakan. Hasil kegiatan menunjukkan bahwa gerobak sampah yang dibuat mampu meningkatkan efektivitas pengumpulan dan pengangkutan sampah dari lingkungan permukiman menuju tempat penampungan sementara. Selain itu, keterlibatan pemuda dalam pelaksanaan program turut meningkatkan partisipasi masyarakat dalam menjaga kebersihan lingkungan. Program ini memberikan kontribusi positif terhadap pengelolaan sampah berbasis masyarakat dan berpotensi menjadi solusi sederhana yang berkelanjutan dalam mendukung terciptanya lingkungan yang bersih, sehat, dan nyaman.
Pembuatan Pupuk Kompos yang Bernilai Ekonomi dari Pengelolaan Sampah Organik di Kelurahan Margaluyu Dini Purnamasari; Maulia Nashwa Fitriana; Sipani Auliya Optapiani; Claudia Salsabila; Ara Awalia Ramadana; Auliya Fathihatunnisa Nugroho; Zahra Fibriyani
Jurnal Pengabdian West Science Vol 5 No 01 (2026): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v5i01.3117

Abstract

Pemilahan sampah berguna untuk menekan dampak negatif limbah rumah tangga, menciptakan lingkungan yang bersih dan nyaman, serta menumbuhkan kesadaran bersama dalam menjaga kebersihan. Pengelolaan sampah yang dilakukan secara efektif hingga memiliki nilai jual memberikan dampak positif bagi kondisi sosial dan ekonomi masyarakat. Kegiatan pengabdian kepada masyarakat ini dilakukan di Kelurahan Margaluyu, Kecamatan Kasemen, Kota Serang. Kegiatan pengabdian Masyarakat ini bertujuan untuk memberikan pengetahuan kepada masyarakat di kelurahan tersebut agar memilah sampah yang bisa digunakan kembali dan dimanfaatkan sebagai pupuk kompos yang bisa bernilai ekonomi bagi masyarakat.
Hubungan Penghindaran Pajak dan Ketepatan Waktu Pelaporan Keuangan Perusahaan Industri di Indonesia Dini Purnamasari; Heni Indah Pratiwi; Novia Hindayani
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.2000

Abstract

This study examines the relationship between tax avoidance and the timeliness of financial reporting in companies within the industrial sector. The results indicate that tax avoidance does not have a direct or significant effect on the timeliness of financial reporting. However, firm size has a significant impact on timely financial reporting. The effect of tax avoidance on reporting timeliness is not uniform across all companies; rather, it is influenced by organizational context, particularly the scale of the company. In small companies, tax avoidance practices tend to pose a significant constraint on the reporting process due to limited resources, including human resources, reporting systems, and experience in handling tax audits. This can result in delays in the preparation and submission of financial statements. Conversely, large companies have greater capacity to manage tax avoidance practices in a structured and planned manner, so these practices do not disrupt the financial reporting process.
Co-Authors Ara Awalia Ramadana Auliya Fathihatunnisa Nugroho Candra Fradika Yoani Chairul Huda Yudi Mahardika Claudia Salsabila Heni Indah Pratiwi Maulia Nashwa Fitriana Muhammad Ravfli Novia Hindayani Sipani Auliya Optapiani Zahra Fibriyani