Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal AKUNTANSI DEWANTARA Rahmah
Lodis Ramadhan
Politeknik Negeri Cilacap
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI LINGKUNGAN POLITEKNIK NEGERI CILACAP Alfarisi Akbar Efendi; Dyah Ayumurni Kartikasari; Nurul Maghfirotul Jannah; Lodis Ramadhan
AKUNTANSI DEWANTARA Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i2.20690

Abstract

This study aims to analyze the influence of tax knowledge, tax sanctions, and tax authorities services on individual taxpayer compliance. The type of data used in this study is quantitative data. The quantitative approach is a research method used to examine populations and samples by collecting data using research instruments, analyzing data or statistics with predetermined objectives. The independent variables in this study are tax knowledge, tax sanctions, and tax authorities services. The dependent variable is individual taxpayer compliance. The results of this study indicate that tax knowledge does not affect individual taxpayer compliance. Tax sanctions affect individual taxpayer compliance. Tax authorities services influence individual taxpayer compliance. This study has novelty in terms of time (conducted in 2025), location (Politeknik Negeri Cilacap), respondents (employees at state vocational institutions). Keyword: Tax knowledge; Tax sanctions; Tax authorities services; Taxpayer compliance
Pendampingan Teknis Akuntansi: Upaya Mewujudkan Laporan Keuangan yang Akuntabel dan Objektif pada PT Ajib Darkah Indonesia. Haikal Firmansah Anas Pratama; Fredi Setyono; Cahyaning Dewi Handayani; Linda Linda; Lodis Ramadhan; Sasongko Adi Priyanto
Rahmah : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2026): Rahmah : Jurnal Pengabdian Masyarakat
Publisher : Jaanur ElBarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/ypgwb004

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet they often face challenges due to non-standard financial reporting. This community service program aims to provide technical accounting assistance to PT Ajib Darkah Indonesia to create accountable and objective financial statements in accordance with SAK Indonesia for EMKM. The method employed was a participatory technical mentoring approach, which included identifying the existing system, financial literacy education, and financial statement preparation training. The program was conducted from June to August 2025 in Cilacap Regency. The results demonstrate that PT Ajib Darkah Indonesia successfully transformed its simple manual cash-basis recording into a structured accrual-basis system. The concrete outcome of this activity is the partner's ability to independently prepare the three main components of financial statements: the Statement of Financial Position, the Income Statement, and the Notes to the Financial Statements (CaLK). Furthermore, the adoption of simple digital technology was proven to increase operational efficiency and data accuracy. The study concludes that the implementation of SAK Indonesia for EMKM significantly enhances business transparency and credibility, thereby strengthening the company's access to formal financing from the banking sector.
Co-Authors Alfarisi Akbar Efendi Cahyaning Dewi Handayani Dyah Ayumurni Kartikasari Fredi Setyono Haikal Firmansah Anas Pratama Linda Linda Nurul Maghfirotul Jannah Sasongko Adi Priyanto