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MENINGKATKAN KOMPETENSI PENYUSUNAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN SOFTWARE AKUNTANSI (GURU-GURU DI JAKARTA TIMUR) Tyas Pambudi Raharjo; Rakendro Wijayanto
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 5: Mei 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.759 KB)

Abstract

The teacher has a very important role for the progress of education in Indonesia because the teacher is an important factor determining the success of a quality learning process.. To improve the quality of teachers, it is necessary to increase teacher competence, one of which is by increasing the mastery of the material they have. The problem faced by teachers, especially accounting teachers is the lack of information regarding the application of financial statement preparation using accounting software systems so that they can produce report products that can be fast and reliable. This PKM aims to provide counseling and training, the teachers are able to (1) understand the concept of accounting software (2) understand how to identify the types of transactions based on the system module (3) inputting these transactions into the system and displaying the final report. The target of the output of PKM activities is publication in national mass media and campus media, as well as appropriate technology in the form of system-based financial reports
PENGARUH MODERNISASI SISTEM ADMINISTRASI PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK YANG BERPROFESI SEBAGAI DOSEN DI PERGURUAN TINGGI SWASTA (Studi Kasus Dosen Universitas Trisakti) Tyas Pambudi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (860.358 KB) | DOI: 10.25105/jipak.v11i2.4574

Abstract

The purpose of this study was to determine the effect of tax administration system modernization and taxation knowledge on taxpayers who work as lecturers in private universities. The data used are primary data by distributing questionnaires to lecturer paxpayers in private universities. The population that will be the object of research is all lecturer taxpayers at Trisakti University. The sampling technique used was accidental sampling. This study uses a method of linear regression analysis. The results show that the modernization of the tax administration system and taxation knowledge has a positive and significant effect on taxpayer compliance as a lecturer in private universities.
PENGARUH PENGETAHUAN FORMAL WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Tyas Pambudi Raharjo; Licke Bieattant
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 2 (2018): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.478 KB) | DOI: 10.25105/jipak.v13i2.5022

Abstract

The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of vehicle taxpayers in the institution of  Samsat Polda in South Jakarta. The data used is primary data by distributing questionnaires to the Vehicle Taxpayer registered in the Office of South Jakarta Police Samsat. The populations that will be the object of research are all vehicle taxpayers registered in the Office of Samsat Polda in South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results of the research showed that the formal knowledge of taxpayers have a significant positive effect on compliance of vehicle taxpayers. The results of this study also concluded that the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of vehicle taxpayers simultaneously.
PELATIHAN KONSEP,PEMOTONGAN ,PELAPORAN DAN JURNAL AKUNTANSI PERPAJAKAN PAJAK PENGHASILAN PASAL 21 ATAS PEGAWAI TETAP Tyas Pambudi Raharjo; Liem Yan Sugondo; RA.Hera Purnami Kusumasari
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 9: September 2022
Publisher : Bajang Institute

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Abstract

Taxpayers in Indonesia in completing their tax obligations use a self-assessment system where the taxpayer performs calculations, reports, and deposits independently on the tax payable, so every taxpayer needs an understanding and mastery of taxation to create this. The role of the teacher is very important to advancing education. The problem faced by teachers, especially tax accounting teachers, is the lack of information regarding training in the concept of withholding reporting and recording in the form of accounting journals, especially in Income Tax 21 for permanent employees to produce reliable report products. PKM implementation methods are counseling and training, mentoring methods, and coaching methods. This PKM aims for (1) teachers will understand the concept and legal basis of Income Tax Article 21 (2) teachers will understand the procedure for calculating, withholding, and journalizing PPh 21 taxes (3) and inputting into the ESPT system for precise and accurate reporting needs. The target of the output of PKM activities is published in the national mass media and campus media, as well as appropriate technology in the form of SPT 1721 Income Tax Article 21 reports
PELATIHAN KETENTUAN UMUM TATA CARA PERPAJAKAN DAN PPh BADAN BAGI PENGURUS KOPERASI INKOPAD Tyas Pambudi; Abubakar Arief; Aina Zahra Parinduri; Salwa Hayati
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 6: Nopember 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i6.6774

Abstract

Inkopad, sebuah koperasi yang mendukung prajurit TNI dan mencakup berbagai bisnis, mengalami kendala dalam memahami aturan perpajakan yang kompleks di Indonesia. Untuk mengatasi masalah ini, mereka berkolaborasi dengan Fakultas Ekonomi dan Bisnis Universitas Trisakti dalam kegiatan Pengabdian Kepada Masyarakat (PKM). PKM ini bertujuan untuk memberikan pemahaman tentang peraturan perpajakan, terutama seputar Ketentuan Umum Perpajakan (KUP) dan penghitungan Pajak Penghasilan Badan bagi Koperasi. Metode yang digunakan dalam PKM ini adalah penyuluhan dan pelatihan, dengan menyediakan materi dalam bentuk slide PPT dan menjawab pertanyaan peserta untuk meningkatkan pemahaman mereka. Selain itu, mereka juga akan menghasilkan laporan SPT PPh Badan yang sesuai dengan peraturan perpajakan yang berlaku sebagai teknologi tepat guna. Hasil dari PKM ini akan dipublikasikan dalam jurnal nasional dan berbentuk poster PKM untuk mendukung peningkatan pemahaman perpajakan di kalangan pengurus Inkopad
MENINGKATKAN KOMPETENSI SISWA SMK MELALUI PELATIHAN MENYUSUN LAPORAN KEUANGAN BERBASIS SAK ETAP Ariani, Marieta; Dewi, R. Rosiyana; Hasnawati, Hasnawati; Wijayanto, Rakendro; Raharjo, Tyas Pambudi; Anjelisdya, Cia Ajeng
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i2.1068

Abstract

Uji Sertifikasi Kompetensi Teknisi Akuntansi bertujuan untuk mengukur pencapaian kompetensi siswa pada level tertentu sesuai kompetensi keahlian yang ditempuh selama masa pembelajaran di SMK. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk mempersiapkan siswa SMK menempuh uji sertifikasi untuk mendapatkan pengakuan kompetensi, dengan memberikan pelatihan melalui bimbingan teknis dengan latihan dan variasi soal. Sasaran pengabdian masyarakat adalah siswa SMK yang berdomisili di wilayah Jakarta, Bekasi, Bogor, Tangerang, Rangkasbitung dan Karawang. Diharapkan mahasiswa setelah mengikuti kegiatan pengabdian masyarakat dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan berdasarkan SAK ETAP. Metode pengabdian masyarakat dilakukan melalui penyampaian materi pengetahuan teoritis dan praktis. Dampak dari kegiatan ini adalah meningkatnya kemampuan siswa dalam memahami konsep dasar akuntansi, serta meningkatnya  kemampuan dalam menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).
PENGARUH PROFITABILITAS, PENDIDIKAN DIREKSI, DAN CORPORATE POSTURE TERHADAP PENGUNGKAPAN KINERJA KEBERLANJUTAN PERUSAHAAN Dyah Retno Ari Millenia; Tyas Pambudi Raharjo
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20807

Abstract

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang pengaruh Profitabilitas, Pendidikan Direksi, dan Corporate Posture terhadap Pengungkapan Kinerja Keberlanjutan. Penelitian menggunakan data sekunder yang diperoleh dari laporan keberlanjutan, laporan tahunan, dan laporan keuangan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia dari tahun 2019 – 2022. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling. Uji yang dilakukan dalam penelitian ini adalah uji regresi linier berganda yang diolah menggunakan SPSS 27. Hasil penelitian menunjukkan bahwa Pendidikan Direksi berpengaruh positif terhadap Pengungkapan Kinerja Keberlanjutan. Sedangkan Profitabilitas dan Corporate Posture tidak berpengaruh terhadap Pengungkapan Kinerja Keberlanjutan.
PENGARUH PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Humam Bimantoro Jati; Tyas Pambudi Raharjo; Marieta Ariani
Journal of Innovation Research and Knowledge Vol. 4 No. 10: Maret 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i10.9840

Abstract

The Influence of Profitability, Leverage, and Institutional Ownership on Tax Avoidance (An Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) for the Years 2020-2023). The purpose of this research is to analyze the influence of profitability, leverage, and institutional ownership on tax avoidance. This research method uses quantitative research methods, with types and data sources, namely secondary data obtained from the company's annual financial statements. company's annual financial report. The population and sample of this study are financial statements property and real estate companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used is purposive sampling, resulting in 112 processed data samples that meet the criteria. The analysis methods used are descriptive statistical tests, classical assumption tests, and hypothesis tests (bootstrapping). The results of this study indicate that profitability has effect on tax avoidance, leverage has no positive effect on tax avoidance, and institutional ownership has a positive effect on tax avoidance
The Influence of Company Strategy, Enterprise Risk Management, Company Size and Leverage On Environmental Performance Pambudi Raharjo, Tyas; Hasnawati , Hasnawati
Devotion : Journal of Research and Community Service Vol. 3 No. 12 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i12.246

Abstract

This study aims to analyze the influence of corporate strategy, enterprise risk management (ERM), company size, and leverage on environmental performance. The object of research chosen is companies incorporated in the primary consumer goods industry, non-primary consumer goods, and health (manufacturing) listed on the IDX in the period 2017 – 2020. The sampling technique used is purposive sampling. The data that meets the criteria for processing amounts to 97 observational data. This study used a multiple linear regression model as an analysis technique and use PLS to process the data. The results of this study found that the ERM has a positive and Leverage has a negative effect on environmental performance while the differentiation strategy, ERM, company size, and leverage do not affect environmental performance.
Factors Affecting Dividend Policy In Companies In The Era of Covid-19 Pandemic Ariani, Marieta; Wijayanto, Rakendro; Raharjo, Tyas Pambudi; Hasnawati, Hasnawati; Oktaviani, Oktaviani
Devotion : Journal of Research and Community Service Vol. 4 No. 1 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v4i1.384

Abstract

This study aims to examine the effect of free cash flow, profitability, collateralizable asset and debt policy on dividend policy. The method of data analysis in this study uses the method of multiple regression analysis on Eviews program assistance and data collection method using purposive sampling. The data used are secondary data obtained from 81 data financial statements of sector property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2019-2021. The results of this study indicate that the free cash flow and collateralizable assets variable has a positive influence on dividend policy, while profitability and debt policy variable has no postitive effect on dividend policy