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All Journal Jurnal Ilmiah Raflesia Akuntansi Jurnal Point Equilibrium Manajemen dan Akuntansi JIPITI: Jurnal Pengabdian kepada Masyarakat
Dini Purnamasari
Universitas Sultan Ageng Tirtayasa
Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice 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.
Co-Authors Candra Fradika Yoani Chairul Huda Yudi Mahardika Muhammad Ravfli Novia Hindayani