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Sundari, Rima
Universitas Logistik Dan Bisnis Internasional
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PELATIHAN TEKNIK PENUTUPAN PENJUALAN PADA SISWA JURUSAN BISNIS DARING DAN PEMASARAN DI SMK 4 PASUNDAN BANDUNG Hesti Sugesti; Juwita, Rukmi; Sundari, Rima; Madani, Farid; Aurellea, Kanya Deva
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 2 No 06 (2024): DESEMBER 2024
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) yang berupa pelatihan teknik penutupan penjualan untuk siswa jurusan Pemasaran Bisnis Ritel (PBR). Hal ini didasari pada kebutuhan untuk meningkatkan keterampilan siswa dalam penjualan agar siap bersaing di dunia kerja. Tujuan kegiatan ini adalah untuk menambah wawasan siswa terkait teknik penutupan penjualan, meningkatkan keterampilan mereka, dan mempersiapkan mereka sebagai tenaga penjual yang kompeten. Kegiatan pelatihan ini dilaksanakan pada tanggal 18 September 2024, bertempat di SMK 4 Pasundan Bandung dengan peserta sebanyak 33 siswa dari jurusan PBR. Metode yang digunakan meliputi penyampaian materi secara teori menggunakan media PowerPoint, simulasi praktik penjualan, sesi tanya jawab, dan post-test untuk mengukur pemahaman siswa. Pelatihan berhasil meningkatkan pemahaman siswa tentang teknik penutupan penjualan, yang terlihat dari peningkatan rata-rata skor post-test siswa sebesar 42% dibandingkan pre-test. Teknik yang diajarkan meliputi Assumptive Close, Take Away Close, Now or Never Close, Summary Close, dan Something for Nothing Close. Pelatihan ini tidak hanya meningkatkan kemampuan teknis siswa tetapi juga kepercayaan diri mereka dalam menjalani transaksi penjualan. Pelatihan ini efektif dalam membantu siswa memahami teknik penutupan penjualan yang tepat. Rekomendasi mencakup implementasi pelatihan serupa untuk kelas lain dan penyediaan waktu praktik lebih bagi siswa untuk mendalami teknik penjualan
ANALISIS KOMPARATIF PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI PASAL 21 BERDASARKAN UU NOMOR 7 TAHUN 2021 DENGAN PP NOMOR 58 TAHUN 2023 PADA KLIEN PT HPA UNTUK PERIODE TRIWULAN I TAHUN 2024 Sundari, Rima; Noerfauziah, Elly Eka
LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i1.4021

Abstract

The regulation governing income tax article 21 is Law No. 7 of 2021 but this regulation has weaknesses in the form of calculations that confuse taxpayers which cause taxpayers to be unwilling to pay their taxes. Therefore, the government issued PP No. 58 of 2023. The purpose of this study is to determine the difference in Income Tax Article 21 using Law No. 7 of 2021 with PP No. 58 of 2023. The research method used in this research is quantitative using secondary data and processed using the SPSS application. The analytical tools used in this study are normality test, homogeneity test and mann-whitney U-test. The results showed that there was no significant difference in tax payable article 21 based on Law No. 7 of 2021 with PP No. 58 of 2023.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR INFRASTRUKTUR DI DALAM BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023 Sundari, Rima; Ariska, Melita
LAND JOURNAL Vol. 6 No. 2 (2025): Juli 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i2.4254

Abstract

Typically, a company's stock price is expected to rise with good financial performance and fall with poor performance. However, this is not always the case in practice. For instance, PT Telkom reported a profit, but its stock price fell, whereas PT Jasa Marga experienced a rise in stock price along with a profit. This indicates that a company's stock price does not always align with its financial performance. Financial performance should be evaluated from the entirety of financial statements, including cash and receivables, not just profit or loss. Metrics like cash turnover and accounts receivable turnover can be used to assess these aspects. This report aims to examine the impact of cash turnover and accounts receivable turnover on stock prices in infrastructure sector companies listed on the IDX. The research employs quantitative methods and data analysis using IBM SPSS Statistics Version 27. The analytical techniques include normality tests, product moment correlation, multiple linear regression analysis, coefficient of determination, t-tests, and f-tests. The t-test results indicate that cash turnover does not have a significant impact on stock prices, while accounts receivable turnover positively and significantly affects stock prices. Keywords: Cash Turnover, Receivables Turnover, and Share Prices.
PENGARUH ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TRIWULAN 2023-2024 Rima Sundari; Luthfiyah Nabila Bela Satirah
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4649

Abstract

In the globalization era marked by information openness, companies are expected to provide financial statements that are both transparent and accountable. Nevertheless, pressures from diverse stakeholders often drive management to practice earnings management in order to enhance their financial appearance. The purpose of this research is to analyze the effect of deferred tax assets on earnings management in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 quarterly period. This study applies a quantitative approach with secondary data obtained from annual reports. A total of four companies were chosen through purposive sampling. The analytical methods employed include product-moment correlation, simple linear regression, t-test, and coefficient of determination (R²), with data processing conducted using IBM SPSS Statistics 27. The findings reveal that deferred tax assets among the companies exhibit yearly fluctuations. In addition, the average earnings management score falls within the low to moderate range, suggesting that the firms do not engage in earnings management aggressively.
PENGARUH PAJAK AIR TANAH DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BANDUNG Rima Sundari
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4887

Abstract

As Bandung's financial system and travel sector grow, the possibilities for the city to create its own tax revenue also become greater. The present methods for gathering tax income, mainly from taxes on subsurface water and eateries, still need further refinement. This research is designed to discover how the taxes from eateries and subsurface water will shape Bandung's income produced locally between 2021 and 2024. This study employs a computational method. To gather all earnings information from Bandung, a thorough sampling approach is implemented, managing all earnings data as a complete population. The sample consists of documents about neighborhood earnings and investing spanning 2021 to 2024. The study applied Product Moment correlation analysis, Multiple Linear Regression Analysis, Coefficient of Determination Test, Partial Test (T-test), and simultaneous test (F-test) with IBM SPSS Statistics edition 27 to dissect the data. According to the t-test results, the underground water levy does not notably influence the city's earnings, but the eating place levy does considerably affect it. The f-test consequences reveal that independently sourced income is greatly formed by the underground water levy and the eating place levy when considered jointly. These outcomes imply that levies on eating places are critical for improving independently generated earnings. Nevertheless, fees for underground water necessitate enhanced management and strategic revisions to enhance their effectiveness in this field.
Forensic accounting and fraud control in ASEAN Muhammad Rizal Satria; Rima Sundari; Mubassiran Mubassiran
Indonesia Accounting Research Journal Vol. 13 No. 3 (2026): March: IT Governance, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i3.609

Abstract

This study examines the extent to which forensic accounting practices influence fraud detection and fraud prevention across ASEAN countries. Prior studies largely rely on single-country settings and rarely compare multiple dimensions of forensic accounting within an integrated analytical framework, thereby limiting cross-country generalization. To address this gap, the present study simultaneously examines fraud investigation, litigation support, and dispute resolution within a regional ASEAN context. Unlike previous studies that analyse forensic accounting practices separately or within single institutional settings, this study develops an integrated cross-country model that evaluates the relative effects of multiple forensic accounting dimensions on fraud detection and prevention across ASEAN economies. Using a quantitative explanatory research design, data were collected through a structured questionnaire measured on a five-point Likert scale from 350 professionals working in auditing, forensic accounting, internal audit, and compliance functions across ASEAN countries, selected through purposive sampling. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM), including tests of validity, reliability, and bootstrapping to evaluate the measurement and structural models. In addition, a Multi-Group Analysis (MGA) was conducted to examine whether the structural relationships differ across ASEAN countries. The results indicate that fraud investigation and litigation support have strong positive effects on both fraud detection and fraud prevention, while dispute resolution shows a weaker yet statistically significant influence. These findings demonstrate the robustness of forensic accounting practices across different ASEAN institutional contexts. From a policy perspective, the results suggest that regulators and organizations in ASEAN should strengthen forensic investigation capacity and legal support mechanisms to enhance fraud control systems. However, the study is limited by its cross-sectional design, suggesting opportunities for future longitudinal research.
AI Adoption and accounting efficiency in Indonesia and Malaysia Rima Sundari; Muhammad Rizal Satria; Mubassiran Mubassiran
Indonesia Accounting Research Journal Vol. 13 No. 4 (2026): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study extends the artificial intelligence (AI) accounting literature by examining how AI adoption translates into measurable accounting efficiency rather than focusing solely on technology adoption intention. It also reconceptualizes organizational readiness as a moderating mechanism influencing post-adoption performance. A quantitative research design was employed using survey data collected from 500 accounting professionals in Indonesia and Malaysia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), including moderation and multi-group analyses. The findings indicate that AI adoption significantly improves accounting efficiency, with employee competence emerging as the strongest predictor, followed by data quality. Organizational readiness significantly strengthens the positive relationship between AI adoption and accounting efficiency, demonstrating that infrastructure, leadership commitment, and innovation-oriented culture are essential for maximizing AI benefits. The structural model explains 37.2% of the variance in accounting efficiency (R² = 0.372), while multi-group analysis reveals no significant structural differences between Indonesia and Malaysia. By integrating the Technology Acceptance Model, Resource-Based View, and Contingency Theory into a unified framework, this study advances a capability-performance perspective of AI-enabled accounting transformation. The findings suggest that sustainable accounting digitalization requires not only AI investment but also workforce upskilling, robust data governance, and strong organizational readiness.
Co-Authors Arief Syafrizal Ariska, Melita Aurellea, Kanya Deva Diawati, Prety Edi Supardi Fajar Maulana Ghina Salsabila Washfa Hesti Sugesti Indra Firmansyah Khairunnisa, Dina Luthfiyah Nabila Bela Satirah Madani, Farid Maharatu Michell Mohamad Nurkamal Fauzan Monica Subarsa Mubassiran Mubassiran, Mubassiran Muhammad Rizal Satria, Muhammad Rizal Noerfauziah, Elly Eka Nurwijayanti Riani Tanjung Riani Tanjung Rukmi Juwita Srie Ningsie Sinaga Tanjung, Riani Wahyudi, Firda Eryana Widyastuti Widyastuti Y. Casmadi Yanisa Zahra Yosef Hans Christian