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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Jurnal ULTIMA Accounting Journal of Accounting Auditing and Business Jurnal Dharma Bhakti Ekuitas JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Penelitian dan Pengabdian Masyarakat KALBISIANA Jurnal Sains, Bisnis dan Teknologi Smart Dedication: Jurnal Pengabdian Masyarakat Masyarakat: Jurnal Pengabdian Jurnal Akuntansi Kontemporer
Ardillah, Kenny
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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VALUE ADDED TAX ACCOUNTING ON ONLINE TRANSACTIONS IN MARKETPLACE DURING THE COVID-19 PANDEMIC TIME Ardillah, Kenny

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.758 KB) | DOI: 10.31955/mea.v5i1.886

Abstract

The level of tax supervision on online sales has still amounted to a very minimal level by the Directorate of General of Taxes with the potential for taxes on online transactions that the number continues to increase from year to year. The purpose of this research is to analyze the application of Value Added Tax accounting calculations and records for online transactions through the marketplace under Law Number. 42 of 2009 and the applicable Statement of Financial Accounting Standards. This type of research used in this research is qualitative research with a descriptive approach. This research was conducted at CV. ABC, which is a small-scale company in the field of online retail sales with a business domiciled in Tangerang Regency. The data collection technique in this research is direct observation by conducting data collection and interviews with parties authorized by the company. The application of Value Added Tax accounting at CV. ABC is under Law No. 42 of 2009 and Statement of Financial Accounting Standards No. 14 Revision 2014. The method used by the company to record Value Added Tax is the accrual basis method and the basis for the imposition of Value Added Tax on CV. ABC is the selling price. The value-added tax rate applied by the company is 10% of the selling price of inventory by recording inventory using a perpetual method and inventory counting using the FIFO method. This study has limited research subjects, namely one company that represents a retail company in Tangerang. It is hoped that the application of Value Added Tax accounting can be applied to all business sectors, both small, medium, and large in a computerized accounting information system that can support the contribution of depositing and reporting Value Added Tax input and output for every online transaction.
ANALYSIS OF TAX ACCOUNTING’S IMPLEMENTATION ON ACCOUNTS RECEIVABLE: CASE STUDY IN FREIGHT SERVICE MSME COMPANIES Ardillah, Kenny
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.429

Abstract

Accounting applications in companies are applied using generally accepted accounting standards so that financial statements are more objective, clear, and understood by all parties. Companies need to pay attention to the application of tax accounting so that the preparation of financial statements is following tax regulations. The objectives to be achieved in this study are to analyze the application of accounts receivable accounting and the application of Value Added Tax related to receivables in freight service companies with medium scale based on tax provisions and PSAK. Data analysis in this study using qualitative analysis with a descriptive approach.  The results of the analysis have been carried out on three freight service companies with medium scale showed that two companies measured and recorded receivables following the PSAK No. 23 (revised 2014), PSAK No. 55, and PSAK No. 68 (revised 2015), while one company did not. Other results showed that two companies perform presentation and disclosure of receivables and their allowance following PSAK No. 1 and PSAK No. 71, while one company did not. Collection of Value Added Tax on the transaction of Financial Accounting Standards following the Regulation of the Minister of Finance Number 207/PMK.10/2015 and the Value Added Tax Act No. 42 (2009). The company should record the receipt of the settlement of accounts receivable that have been written off based on the provisions of the applicable accounting standards and the company record the receipts into the cash account and accounts receivable account as a reduction in receivables. ABSTRAK Aplikasi akuntansi di perusahaan diterapkan dengan menggunakan standar akuntansi yang berlaku umum sehingga laporan keuangan lebih objektif, jelas dan dipahami oleh semua pihak. Perusahaan perlu memperhatikan penerapan akuntansi pajak agar penyusunan laporan keuangan sesuai dengan peraturan perpajakan. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk menganalisis penerapan akuntansi piutang dan penerapan Pajak Pertambahan Nilai terkait piutang pada perusahaan jasa pengangkutan dengan skala menengah berdasarkan ketentuan perpajakan dan Pernyataan Standar Akuntansi Keuangan. Analisis data dalam penelitian ini menggunakan analisis kualitatif dengan pendekatan deskriptif. Hasil analisis yang telah dilakukan pada tiga perusahaan jasa pengangkutan dengan skala menengah menunjukkan bahwa terdapat dua perusahaan yang mengukur dan mencatat piutang sesuai dengan PSAK No. 23 (revisi 2014), PSAK No. 55, and PSAK No. 68 (revisi 2015), sedangkan satu perusahaan tidak. Hasil lainnya menunjukkan bahwa terdapat dua perusahaan yang melakukan penyajian dan pengungkapan piutang dan pencadangannya sesuai dengan PSAK No. 1 dan PSAK No. 71, sedangkan satu perusahaan tidak. Pemungutan Pajak Pertambahan Nilai atas transaksi Standar Akuntansi Keuangan sesuai dengan Peraturan Menteri Keuangan Nomor 207/PMK.10/2015 dan Undang-Undang Pajak Pertambahan Nilai No. 42 tahun 2009. Perusahaan seharusnya mencatat penerimaan pelunasan piutang yang telah dihapusbukukan berdasarkan ketentuan standar akuntansi yang berlaku dan perusahaan mencatat penerimaan tersebut ke dalam akun kas dan akun piutang sebagai pengurang piutang. Masih belum banyak penelitian yang membahas penerapan akuntansi pajak untuk piutang pada UMKM dan kerugian kredit yang diharapkan selama pandemi COVID-19.
The Impact of Taxpayer Awareness, Tax Service Quality, Tax Counseling, and Tax Sanctions on Individual Taxpayer Compliance Manurung, Agus Sagita; Ardillah, Kenny
Journal of Accounting Auditing and Business Vol 7, No 1 (2024): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i1.51166

Abstract

This study aims to examine the effect of taxpayer awareness, tax service quality, taxpayer counseling, and tax sanctions on individual taxpayer compliance at the Pulo Gadung Pratama Tax Service Office. The independent variables in this study are taxpayer awareness, tax service quality, taxpayer counseling, and tax sanctions, while the dependent variable is individual taxpayer compliance. The research population is in Pulogadung with a total sample of 100 individual taxpayers. This study uses primary data and simple random sampling method. The results of this study show that taxpayer awareness, tax service quality, tax counseling, and tax sanctions have a positive effect on individual taxpayer compliance.
Females in Corporate Board Diversity and Its Impact on Earnings Quality Ardillah, Kenny
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.54965

Abstract

Earnings quality is formed on corporate governance. The company's internal governance mechanism consists of the president director, the finance director, the board of directors, commissioners, and the audit committee. However, there is still a lack of studies exploring the relationship between female in-board diversity and earnings quality, especially in Indonesia. It is because Indonesia has a unique corporate governance system, even though Indonesia follows a corporate governance system on the European continent, namely the two-tier boards. This study aims to determine the influence of female president directors, female finance directors, female board of directors, female board of commissioners, and female audit committee on earnings quality. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange. Samples were selected using the purposive sampling method, and 70 companies were selected as research samples with a total data collection of 350 data from the research period of 2018-2022. Data analysis in this research uses multiple linear regression. The results of this study indicate that the presence of a female president director, a female finance director, and a female board of commissioner negatively affects earnings quality. On the other hand, the presence of the female board of directors has a positive effect on earnings quality. The female audit committee does not affect earnings quality. The author can conclude that the female gender still does not play an important role in the company's management to increase earnings quality because female’s behavior is more callous and not more assertive than male.
PELATIHAN APLIKASI AKUNTANSI BAGI PELAKU USAHA MIKRO, KECIL, DAN MENENGAH DI BANTEN Ardillah, Kenny
Jurnal Dharma Bhakti Ekuitas Vol. 5 No. 1 (2020): Jurnal Dharma Bhakti
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v5i1.304

Abstract

Pelatihan aplikasi akuntansi ini ditujukan dalam rangka memberikan pemahaman kepada pelaku usaha dan staf perusahaan untuk dapat menerapkan sistem informasi akuntansi yang memadai dengan menggunakan aplikasi akuntansi untuk sepenuhnya dapat memahami penerapan pencatatan transaksi dan penyajian pelaporan keuangan menggunakan jurnal.id. Lokasi pelatihan aplikasi akuntansi dilakukan di dua tempat usaha pelaku bisnis UMKM di Banten. Pelatihan aplikasi akuntansi dilakukan dengan metode ceramah dan observasi sebanyak 10 sesi pertemuan dalam bulan September 2019 sampai dengan Januari 2020 dengan durasi jam pelatihan untuk setiap sesinya adalah 2 jam. Peserta pelatihan diajarkan modul terkait dengan transaksi pembelian dan penjualan serta pelaporan informasi yang dibutuhkan untuk pelaporan keuangan setiap bulannya. Pelatihan akuntansi berjalan secara efektif dengan kelulusan dari seluruh staf admin atau akuntan yang diperkerjakan oleh pelaku Usaha Mikro, Kecil dan Menengah (UMKM) dalam evaluasi penilaian akhir post test pada akhir sesi pelatihan aplikasi akuntansi. Penulis menyarankan agar pelaku usaha dapat mengalihkan sepenuhnya pencatatan akuntansi secara manual ke pencatatan dengan menggunakan aplikasi akuntansi, sehingga dapat berdampak pada pengoptimalan sistem informasi akuntansi yang memadai untuk mendukung pelaporan kinerja keuangan pelaku Usaha Mikro, Kecil dan Menengah (UMKM) ke depannya.
DEBT DEFAULT, IFRS IMPLEMENTATION, AND FOREIGN OWNERSHIP TO GOING CONCERN AUDIT OPINION Ardillah, Kenny; Prawira, Samuel Oscar
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5713

Abstract

The purpose of the study is to test the effect of debt default, IFRS implementation, and foreign ownership on going concern audit opinion. This study used the purposive sampling method. This research sample was taken from all listed manufacturing companies registered in Indonesia Stock Exchange from 2017-2019. The data analysis method used in this study is descriptive analysis with the analytical method used in testing the hypothesis in this study using the logistic regression method. The results achieved from this study were that debt default has a positive influence on the going concern audit opinion, while IFRS implementation and foreign ownership have a negative influence on the going concern audit opinion.
PERENCANAAN DAN PENGELOLAAN KEUANGAN DESA TAMANJAYA MENUJU DESA WISATA BERKELANJUTAN Ardillah, Kenny
Masyarakat: Jurnal Pengabdian Vol. 1 No. 1 (2024)
Publisher : Yayasan Pendidikan Dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/m-jp.v1i1.149

Abstract

Kabupaten Pandeglang memiliki sejumlah tempat wisata yang memiliki potensi untuk dikelola lebih baik dalam menunjang perekonomian daerah yang salah satunya adalah Kampung Paniis. Desa Tamanjaya merupakan sebuah daerah yang terletak di Pandeglang, Jawa Barat, yang memiliki pesona wisata alam darat dan bawah laut yang menarik pengunjung untuk menikmati keindahan dan mengeksplorasi pengetahuan alam asli Indonesia. Pembentukan desa wisata merupakan bisnis berbasis masyarakat, sehingga keberadaannya harus mampu mensejahterakan masyarakat desa. Kegiatan Pengabdian Kepada Masyarakat bertujuan untuk memberikan pemberdayaan kepada kelompok sadar pariwisata dan masyarakat Desa Tamanjaya dalam pengelolaan keuangan desa. Kegiatan PKM ini dilakukan secara bertahap yang dimulai pada bulan Januari 2022. Observasi dan identifikasi permasalahan di Desa Tamanjaya telah dilakukan di bulan Januari 2022. Serial kegiatan pengabdian kepada masyarakat ini berjalan selama 2 seri yang terbagi di tiap serinya menjadi 5 hari sebagai seri pertama di tanggal 4 Juli s.d 8 Juli 2022 dan 5 hari sebagai seri kedua di tanggal 12 September s.d 16 September 2022. Kegiatan pelatihan ini melibatkan 3 dosen tetap akuntansi dan 2 mahasiswa jurusan akuntansi. Melalui kedua seri kegiatan pengabdian kepada masyarakat ini diharapkan masyarakat dan aparat pengurus desa dapat secara efektif mengelola manajemen keuangan yang baik untuk mengembangkan Kampung Paniis menuju pariwisata berkelanjutan.
PELATIHAN PEMBUKUAN DAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH Ardillah, Kenny
Masyarakat: Jurnal Pengabdian Vol. 2 No. 1 (2025)
Publisher : Yayasan Pendidikan Dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/m-jp.v2i1.324

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor yang sangat penting dalam perekonomian Indonesia. Namun, banyak pengusaha UMKM yang belum memahami pentingnya penerapan Standar Akuntansi Keuangan dalam pengelolaan keuangan usaha mereka. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk meningkatkan pemahaman dan kemampuan para pengusaha UMKM dalam menyusun laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah. Sasaran kegiatan PKM ini adalah pengusaha UMKM yang berdomisili di Jabodetabek. Metode pelaksanaan kegiatan PKM ini yaitu pelatihan dengan metode pembelajaran secara partisipatif. Kegiatan PKM ini dilaksanakan di Jakarta pada tanggal 11 Maret 2023 dan 12 Maret 2023 pada pukul 09.00 sampai dengan pukul 16.30. Penyelenggaraan kegiatan Pengabdian Kepada Masyarakat ini telah diselenggarakan dengan baik melalui pencapaian nilai rata-rata sebesar 4,67 pada skor akhir kebermanfaatan kegiatan pada kuesioner dan tercapai peningkatan pemahaman pengusaha UMKM terhadap pembukuan dan penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah. Kegiatan Pengabdian Kepada masyarakat ini diharapkan dapat membantu pengusaha UMKM dalam meningkatkan transparansi dan daya saing di pasar melalui pelaporan keuangan yang akurat dan transparan.
Pendampingan Pengelolaan Keuangan bagi Pelaku Usaha Mikro Kecil dan Menengah Ardillah, Kenny
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v3i3.382

Abstract

This community service activity aims to improve the understanding of Micro, Small, and Medium Enterprises (MSMEs) to be able to manage finances through transaction bookkeeping and preparing simple financial reports. The target of this PKM activity is MSMEs who sell online and are domiciled in Jabodetabek, the majority of whom are young people. The method of implementation of this PKM activity is training with the Presman and participatory methods. This PKM activity was carried out online for two days on October 12, 2024 and October 13, 2024. The results of this community service activity have been carried out well by achieving an average questionnaire score of 3.78 and an increase in pretest and posttest scores from 62 to 87. These results indicate an increase in understanding of MSMEs regarding transaction bookkeeping and preparing financial reports which are expected to help them in improving accuracy and competitiveness through accurate financial reporting.
CORPORATE ENVIRONMENTAL DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND CORPORATE GOVERNANCE STRUCTURES ON FIRM VALUE Ardillah, Kenny; Chandra, Zelindio
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2407

Abstract

Abstract - Each company seeks to increase the value to increase shareholder prosperity by implementing operations that pay attention to social and environmental aspects. This research aims to prove the effect of corporate environmental disclosure, environmental performance, and corporate governance structure (managerial ownership and audit committee) on firm value. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019 as many as 141 companies. Sample The sampling method used in this study was purposive sampling with a total sample of 17 companies with 85 data. The data analysis method in this study used multiple linear regression with an alpha significance level of 5%. The results showed that the company's environmental disclosure and environmental performance had a significant positive effect on firm value. On the other hand, corporate governance structures such as audit committees do not affect firm value, and managerial ownership significantly affects firm value. From this research, investors can be more relevant to choosing investment decisions wisely and describing the company's financial and non-financial conditions according to the firm value inside and outside the company. Keywords: Audit Committee; Corporate Environmental Disclosure; Environmental Performance; Firm Value; Managerial Ownership
Co-Authors Chandra, Zelindio Manurung, Agus Sagita Prawira, Samuel Oscar Trisnawati, Fransiska Desy Ubuddiyah, Siti Paras Yohanes Mardinata Rusli, Yohanes Mardinata