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PELATIHAN PENGHITUNGAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI DAN PELAPORAN SPT TAHUNAN PADA SISWA PKBM SAHABAT CENDEKIA Br Purba, Neni Marlina; Zetli, Sri; Poniman; E Janrosl, Viola Syukrina; Prima, Argo Putra; Sitorus, David Humala; Yuliadi
Jurnal Pengabdian Ibnu Sina Vol. 3 No. 1 (2024): Januari 2024
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v3i1.710

ABSTRAK Kegiatan pelatihan ini bertujuan memberikan pelatihan penghitungan pajak penghasilan wajib pajak orang pribadi dan mengajarkan cara melaporkan SPT Tahunan pada siswa PKBM Sahabat Cendekia. Saat ini masih banyak masyarakat yang tidak paham cara perhitungan pemotongan pajak penghasilan tersebut. Selain perhitungan pajak yang harus dibayarkan setiap bulan, permasalahan lain yang juga tidak kalah penting yang dihadapi masyarakat tersebut adalah dalam melaporkan pajak yang telah dibayarkan. Adapun solusi untuk penyelesaian permasalahan tersebut maka diberikan pelatihan kepada siswa PKBM Sahabat Cendekia dengan metode penyampaian materi dan praktek penghitungan pajak penghasilan wajib pajak orang pribadi dan mengajarkan cara melaporkan SPT Tahunan. Hasil PKM menunjukkan tingkat keberhasilan yang maksimal. Hal ini terbukti dengan PKM dilaksankan secara kondusif dan tepat waktu. Seluruh peserta kegiatan mengikuti pelatihan dengan sangat antusias dibuktikan dengan berbagai pertanyaan yang diberikan mengenai pajak. Pelatihan dilakukan sesuai dengan rencana yang diusulkan yaitu sebanyak 5 kali pertemuan yang dilakukan secara tatap muka langsung. Para peserta dapat memahami pentingnya membayar pajak untuk keberlangsungan suatu negara. Setelah mengikuti kegiatan pelatihan, Para peserta dapat mengitung pajak PPh 21. Peserta pelatihan juga sudah dapat melaporkan pajak mereka denga menggunakan aplikasi e-Filing. Kata Kunci: Pelatihan pajak, Perhitungan Pajak, Pelaporan Pajak ABSTRACT This training activity aims to provide training on calculating income tax for individual taxpayers and teaching how to report Annual Tax Returns to PKBM Friends of Scholar students. Currently, there are still many people who do not understand how to calculate income tax deductions. Apart from calculating the taxes that must be paid every month, another problem that is no less important faced by the community is reporting the taxes that have been paid. As for the solution to resolve this problem, training is provided to PKBM Friends of Scholar students with methods of delivering material and practice in calculating income tax for individual taxpayers and teaching them how to report Annual Tax Returns. PKM results show the maximum level of success. This is proven by the PKM being implemented in a conducive and timely manner. All activity participants took part in the training with great enthusiasm as evidenced by the various questions asked about taxes. The training was carried out according to the proposed plan, namely 5 face-to-face meetings. Participants can understand the importance of paying taxes for the sustainability of a country. After participating in training activities, participants can calculate PPh 21 taxes. Training participants can also report their taxes using the e-Filing application. Keywords: Tax training, Tax Calculation, Tax Reporting

The effect of service quality and brand image on customer loyalty with consumer satisfaction as a mediation variable in shopee e commerce Herman, Hendri; E Janrosl, Viola Syukrina; Aslan, Imran
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020233167

This study aims to analyze the effect of service quality and brand image on customer loyalty on the Shopee e-commerce platform, by considering consumer satisfaction as a moderating variable. This study uses a survey method using a questionnaire distributed to active Shopee customers who have made transactions carried out in January-June 2023. The research sample was taken by purposive sampling involving 250 respondents. Data analysis was carried out using multiple regression analysis and data was processed using Smart PLS 3. The results of this study show that service quality has a significant positive effect on Shopee customer loyalty. In addition, brand image also has a significant positive influence on customer loyalty. This finding shows that the quality of service and Shopee's brand image are important factors in building customer loyalty. Furthermore, consumer satisfaction has also proven to be a significant moderating variable in the relationship between service quality brand image, and customer loyalty. Service quality has a positive and significant influence on customer loyalty through customer satisfaction. Customer satisfaction is a key factor in building customer loyalty, and good service quality can increase the level of customer satisfaction. When customers receive good services, such as prompt responses, effective assistance, and timely delivery, they will have a positive experience.

ANALISIS PENGARUH STRUKTUR MODAL, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Pan, Oktaviana; E Janrosl, Viola Syukrina
SCIENTIA JOURNAL Vol 4 No 4 (2021): Volume 4 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Manufacturing companies’ role is very important for country’s economy, especially for current situation where the number of investors that entered Indonesian capital market keep increasing. The most popular investment instrument among investors is investing in company shares. Before transaction, investors need to analyze and have a mature consideration because of the fluctuation of stock prices. This study aims to analyze the effect of capital structure, leverage and dividend policy on stock prices in various industrial sector of manufacturing companies listed in lndonesia Stock Exchange. Period limitation is set from 2015-2020 with population 51 companies and use purposive sampIing method. There are 6 companies that match the criteria with total 36 samples. This study apply muItiple linear regresion analysis and using SPSS 26 application. The results of the t test shows that capital structure has significant effect on stock prices, then leverage has significant effect on stock prices, while dividend policy has insignificant effect on stock prices. And for the results of F test, it shows that capital structure, leverage and dividend policy simultaneously have significant effect on stock prices.

ANALISIS RASIO PROFITABILITAS DAN RASIO LIKUIDITAS TERHADAP PENGEMBALIAN INVESTASI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Dolok Saribu, Winda Sari; E Janrosl, Viola Syukrina
SCIENTIA JOURNAL Vol 4 No 3 (2021): Volume 4 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze the profitability and liquidity of the investment returns of companies listed on the Indonesia Stock Exchange. The benchmark of each factor is the return on equity as the proportion of profitability, the current ratio as the proportion of liquidity and the proportion of dividends payout ratio as the proportion of return on investment. The exploration technique uses a quantitative strategy by utilizing the fiscal reports of organizations listed on the Indonesia Stock Exchange. The population is the food and beverage producing sub-sector which is listed on the Indonesia Stock Exchange as many as 32 companies. The examination method in this study used purposive sampling. The sample used is 10 companies listed on the Indonesia Stock Exchange in the period 2016 - 2020 with 50 company data obtained. The data test methods used are normality test, multicollinearity, heteroscedasticity, autocorrelation and using multiple linear analysis consisting of t-test and f-test and coefficient of determination test using SPSS variance 25. Based on the results of profitability testing it affects investment returns and variables liquidity affects the return on investment. Simultaneously, productivity and liquidity significantly affect the return on investment. Keywords:Profitability; Liquidity; Return On Investment

ANALISIS PENJUALAN BERSIH DAN BEBAN OPERASI TERHADAP LABA USAHA PADA PERUSAHAAN DAGANG DI BURSA EFEK INDONESIA Aisyah; E Janrosl, Viola Syukrina
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to further analyze the effect of net sales and operating expenses on operating profit, either partially or simultaneously in trading companies listed on the Indonesia Stock Exchange, wholesale sub-sector.There is a discrepancy between theory and facts that occurs in the company's income statement, the fact is that net sales have increased but operating profit has decreased, and operating expenses have decreased but profits have decreased. Meanwhile, based on the theory, if the sales are higher, the profits will increase, and if the entity can reduce operating expenses, the entity will earn a larger profit.This research is a type of quantitative research, the sampling method used in this study is purposive sampling, with data collection techniques using secondary data taken from the company's financial statements from 2016 - 2020 on the Indonesia Stock Exchange website, with a population of 41 companies and a sample of 10 companies. The results of this study indicate that partially the net sales variable (X1) has a significant effect on operating income (Y), and partially operating expenses (X2) has no significant effect on operating income (Y), simultaneously the variables of net sales and operating expenses significant effect on operating profit variable.

PEMERIKSAAN FAKTOR-FAKTOR YANG MEMPENGARUHI PASAR KERJA DAN ALASAN DI BALIK KEPUTUSAN SISWA AKUNTANSI MENJADI AKUNTAN PUBLIK. Tipa, Handra; E Janrosl, Viola Syukrina; Arista, Anggia; Yuliadi
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 12 No 1 (2024): Volume 12 Nomor 1 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v12i1.8260

The decision of accounting students to pursue a career in accounting is heavily influenced by factors related to the job market. Public accounting is a popular career choice for accounting students, but job market factors can have a big impact. A career as a public accountant is typically more appealing to accounting students who possess the necessary skills and have a keen interest in accounting and finance. The decision of accounting students to pursue a profession as public accountants is heavily influenced by their strong sense of motivation. Factors such as financial attractiveness, professional responsibility, interest in the accounting sector, and environmental influences can serve as sources of motivation. A job as a public accountant would typically require more dedication and accomplishment from those who possess high motivation. Research on the simultaneous impact of motivation and job market conditions has a big bearing on whether someone decides to become a public accountant and is useful in understanding what makes people want to become public accountants

The effect of service quality and brand image on customer loyalty with consumer satisfaction as a mediation variable in shopee e commerce Herman, Hendri; E Janrosl, Viola Syukrina; Aslan, Imran
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020233167

This study aims to analyze the effect of service quality and brand image on customer loyalty on the Shopee e-commerce platform, by considering consumer satisfaction as a moderating variable. This study uses a survey method using a questionnaire distributed to active Shopee customers who have made transactions carried out in January-June 2023. The research sample was taken by purposive sampling involving 250 respondents. Data analysis was carried out using multiple regression analysis and data was processed using Smart PLS 3. The results of this study show that service quality has a significant positive effect on Shopee customer loyalty. In addition, brand image also has a significant positive influence on customer loyalty. This finding shows that the quality of service and Shopee's brand image are important factors in building customer loyalty. Furthermore, consumer satisfaction has also proven to be a significant moderating variable in the relationship between service quality brand image, and customer loyalty. Service quality has a positive and significant influence on customer loyalty through customer satisfaction. Customer satisfaction is a key factor in building customer loyalty, and good service quality can increase the level of customer satisfaction. When customers receive good services, such as prompt responses, effective assistance, and timely delivery, they will have a positive experience.

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