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All Journal WIDYAKALA JOURNAL Moneter : Jurnal Akuntansi dan Keuangan Indonesian Journal of Artificial Intelligence and Data Mining Jurnal Kesehatan EVOLUSI : Jurnal Sains dan Manajemen Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi International Journal of Business, Law, and Education Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Informatics and Computer Engineering Journal International Journal Management and Economic (IJME) Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Abdi Masyarakat Multidisiplin Proceeding National Conference Business, Management, and Accounting (NCBMA) Indonesian Journal of Advanced Research (IJAR) Jurnal Multidisiplin Sahombu International Journal Multidisciplinary Science Research of Islamic Economics (RIE) International Journal of Economics, Business Management and Accounting EDELWEISS: Jurnal Pengabdian Masyarakat Open Access DRIVERset
Supriatiningsih, Supriatiningsih
Universitas Teknologi Muhammadiyah Jakarta
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Transportation Other

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PENGARUH PENERAPAN APLIKASI E-REKON&LK DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PUBLIK Supriatiningsih Supriatiningsih; Hidayat Darwis; Usep muhamad saeful bahri
Jurnal Ilmiah Multidisiplin Vol. 1 No. 05 (2022): September: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v1i05.478

Abstract

Penelitian ini bertujuan untuk menguji pengaruh aplikasi e-Rekon&LK dan kompetensi sumber dayamanusia terhadap kualitas laporan keuangan pemerintah. Populasi penelitian ini yaitu operator penggunaaplikasi e-Rekon&LK tahun satuan kerja lingkup KPPN Jakarta I anggaran 2020, pengumpulan datamelalui kuesioner berjumlah 118 orang, data diolah menggunakan SPSS versi 20. Hasil penelitianmenunjukkan bahwa kompetensi sumberdaya manusia dan aplikasi E-Rekon&LK sama-samaberpengaruh terhadap kualitas laporan keuangan. Untuk memastikan bahwa laporan keuangan yang baik,pemerintah harus memenuhi karakteristik kualitatif tertentu yang disebut dalam Peraturan 71 tahun 2010dengan didukung sumber daya manusia yang kompeten. Pemerintah dituntut untuk membuat laporankeuangan yang baik agar masyarakat (stakeholder) yang menggunakan laporan keuangan dapatmemahami informasi yang terkadung dalam laporan tersebut.
Peran Corporate Governance Terhadap Tax Avoidance pada Perusahaan di Indonesia Supriatiningsih S; Hidayat Darwis
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 1 (2023): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v10i1.685

Abstract

The purpose of this study was to analyze the effect of the audit committee, firm size, leverage and sales growth on tax avoidance. The independent variables used are audit committee, company size, leverage and sales growth. The dependent variable used is tax avoidance. The population in this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling method used is purposive sampling method with a sample of 11 companies during the observation period of 5 consecutive years so that the total sample is 55. The analysis method of this study uses multiple linear regression. Data calculation uses SPSS version 25.The results show that the audit committee and sales growth have no effect on tax avoidance, where the number of audit committees is only to meet government regulations, sales growth where sales growth increases or decreases have the same obligation to pay taxes. Meanwhile, firm size and leverage have a positive effect on tax avoidance
Optimalisasi Assistensi Pelaporan SPT Tahunan Orang Pribadi Dengan Program Tax Goes To Campus Supriatiningsih; Hidayat Darwis
Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Vol 4 No 01 (2023): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langir Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v4i01.736

Abstract

Public awareness of tax obligations is still relatively low, and the pandemic has hampered Indonesia's economy, so assistance is needed to report annual taxes for individuals. The limitations that individual taxpayers often face in reporting their personal annual taxes and the purpose of paying taxes encourage us to take concrete action in the form of community service by assisting taxpayers in submitting SPT Online. The tax volunteer program was held due to limited partner resources in assisting taxpayers in increasing taxpayer compliance living around Setiabudi District in South Jakarta. The form of collaboration between the University of Technology Muhammadiyah Jakarta Tax Center and the Tax Division of the South Jakarta Regional Office 1 is realized as a tax volunteer providing tax reporting support services in March 2023. This activity is carried out with the aim of assisting taxpayers in compiling Individual Annual SPT.
PENGARUH SISTEM ADMINISTRASI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Supriatiningsih Supriatiningsih Supriatiningsih
JURNAL AKUNTANSI Vol 12, No 1 (2023): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v12i1.774

Abstract

The purpose of this study is to identify and analyze the impact of tax administration systems and taxpayer attitudes on tax compliance. This study is quantitative and uses primary data from the distribution of questionnaires. Sampling used targeted sampling and the number of respondents for this study was 90 respondents at Pt. Perfect Health Indonesia. Data processing using SPSS version 22. The results of the surveys conducted show that tax administration systems and taxpayer perceptions have a significant impact on tax compliance. At the same time, administrative and compliance systems influence taxpayer compliance. The activities and programs of the tax administration system influence taxpayer perceptions and thereby improve taxpayer compliance. Improved taxpayer compliance increases government revenue in the tax area
Pengaruh Kebijakan E-Filing, Sanksi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Supriatiningsih Supriatiningsih; Firhan Saefta Jamil
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.560

Abstract

Kebijakan e-filing dibuat untuk memudahkan wajib pajak orang pribadi melaporkan SPT nya, sanksi perpajakan yang akan menekan wajib pajak orang pribadi untuk terus patuh, dan kesadaran wajib pajak juga perlu ditingkatkan karna dengan adanya kesadaran wajib pajak orang pribadi, Pada penelitian ini menggunakan metode Probability sampling dengan jenis simple random sampling. Sumber data dalam penelitian ini yaitu wajib pajak orang pribadi sebagai responden yang dipilih secara acak. Penelitian deskriptif kuantitatif untuk menggambarkan data data perhitungan yang diperoleh, dengan jumlah responden 112. Penelitian ini menggunakan Model Partial Least Square (PLS). Tujuan Penelitian bertujuan untuk menguji kebijakan e-filing, sanksi perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi. Populasi yang digunakan dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pajak Setiabudi IV. Hasil pengujian menunjukkan bahwa Kebijakan e-filing berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi, dengan adanya Kebijakan E-Filing memudahkan Wajib Pajak orang pribadi untuk melaporkan SPT setiap tahun nya dan lebih menghemat waktu, biaya, serta tenaga Sanksi Perpajakan berpengaruh negatif terhadap Kepatuhan Wajib Pajak orang pribadi, masih banyak Wajib Pajak yang menghiraukan adanya Sanksi Perpajakan dan masih banyak Wajib Pajak yang diberikan Sanksi karna tidak Melaporkan SPT tepat waktu. dan Kesadaran Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajak orang pribadi, bahwa kesadaran wajib pajak orang pribadi semakin tinggi maka pamahaman dan pelaksanaan kewajiban perpajakan semakin baik sehingga meningkatkan kepatuhan. Dari hasil yang didapat variabel Kebijakan e-filing dan Kesadaran Wajib Pajak orang pribadi berpengaruh positif terhadap Kepatuhan Wajib Pajak Orang Pribadi. Kata Kunci : Kebijakan E-Filing, Sanksi Perpajakan, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak
Implementasi Metode Waterfall Pada Aplikasi Inventory Barang Berbasis Web Supriatiningsih Supriatiningsih
Informatics and Computer Engineering Journal Vol 3 No 2 (2023): Periode Agustus 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/icej.v3i2.3194

Abstract

Goods Inventory is the management of inventory of goods, both consumable and non-consumable goods, which are needed to support operational activities. Companies sometimes have difficulty managing inventory, while the management system still applies manual systems such as recording goods in and out, borrowing goods which is less controlled. For this reason, a website-based inventory information system was created using the waterfall method in which there are several stages, namely analysis of software requirements, design, creation of program code, testing and support or maintenance to help manage inventory and asset borrowing. Meanwhile, for data modeling, a structured method is used, namely Entity Relationship Diagram (ERD) to describe the data model and Logical Record Structure (LRS) to make it easier to define file specifications. This information system application regarding employee recruitment is a solution for disseminating information about employee recruitment and selection online and can assist managers in managing data and transactions in and out of goods
Rancang Bangun Sistem Informasi Olah Alih Limbah Minyak Jelantah Ramah Lingkungan Hellyana, Corie Mei; Pratama, Eva Argarini; Mulyanto, Joko Dwi; Supriatiningsih, Supriatiningsih; Nouvel, Ahmad
Evolusi : Jurnal Sains dan Manajemen Vol 12, No 1 (2024): Jurnal Evolusi 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/evolusi.v12i1.21882

Abstract

Pemanfaatan minyak kelapa sawit di Indonesia menghadapi tantangan serius dalam bentuk peningkatan produksi limbah minyak jelantah. Upaya untuk mengubah limbah ini menjadi produk bernilai tambah seperti biodiesel menjadi semakin penting. Namun, proses ini membutuhkan keterlibatan aktif dari masyarakat secara luas, mengingat sebagian besar minyak jelantah berasal dari sampah rumah tangga. Saat ini, masih terdapat banyak masyarakat yang kurang memahami dampak lingkungan dan kesehatan dari pembuangan minyak jelantah secara sembarangan. Penelitian ini bertujuan untuk menyediakan solusi bagi masyarakat dalam mencari tempat yang dapat menampung minyak jelantah serta merancang sistem informasi berbasis website untuk mengelola dan mengalihkan minyak jelantah dari penyetor ke pengepul. Dengan demikian, penelitian ini diharapkan dapat memberikan manfaat dalam bentuk penyediaan informasi lokasi tempat penampungan minyak jelantah bagi penyetor, serta membantu pengepul dalam memperluas jaringan suplai minyak jelantah.
PENINGKATAN DIGITAL SKILL BAGI PENGUSAHA UMKM Wati, Lela Nurlaela; Mulyanti, Rita Yuni; Soma, A. Mukti; Supriatiningsih, Supriatiningsih; Darwis, Hidayat
 Jurnal Abdi Masyarakat Multidisiplin Vol. 2 No. 1 (2023): April: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v2i1.470

Abstract

Micro, small and medium enterprises are required to continue to move quickly to keep up with changes and to be able to adapt to modern and dynamic environmental conditions. Business innovation by utilizing the development of digital technology, has a major influence on the perspective of MSMEs in running their business. It is very important for SMEs to optimize the use of increasingly sophisticated technology and the use of social media as a means of social networking in marketing their products. Therefore the community service team from STIE Muhammadiyah Jakarta conducts training to increase the digital skills of MSME entrepreneurs in collaboration with the Telkom Community Development Center Jakarta, with the aim of providing explanations and understanding for all MSME participants regarding the use of digital technology, Providing tips on how to deal with problems in this era 4.0, provides an understanding of the use of copy writing to increase sales and provides tips on how to establish as many social networks as possible. MSMEs understand the importance of using digital so they can get used to processing today's technology, know tips on using digital in dealing with problems in the 4.0 era, know the use of copy writing so that sales increase, communication networks will be established between each other and the community.
ASPEK-ASPEK YANG MEMPENGARUHI REGULATOR DALAM PERKEMBANGAN WAKAF SAHAM DI INDONESIA Rini, Nova; Huda, Nurul; Anshori, Muslich; Supriatiningsih, Supriatiningsih; Muhidin, Muhidin; Zaenudin, Zaenudin
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Wakaf saham merupakan salah satu instrument yang termasuk dalam wakaf uang. Tujuan penelitian ini adalah untuk mengetahui aspek yang mempengaruhi regulator dalam perkembangan wakaf saham di Indonesia. Metode penelitian ini menggunakan metode penelitian kualitatif. Metode pengumpulan data berupa wawancara mendalam dengan informan adalah para ekspert di bidang akademisi, praktisi keuangan syariah di sekuritas, nazhir, wakif dan regulator. Metode analisis data menggunakan ANP (Analytic Networking Process). Hasil penelitian menunjukkan bahwa masalah, solusi dan strategi dari regulator terbagi atas aspek sanksi, perlindungan dan aturan operasional. Regulasi mengenai wakaf produktif seperti wakaf saham hingga hari ini belum terdapat pengaturan khusus yang mengatur mengenai wakaf saham secara rinci serta belum adanya dukungan penuh dari pemerintah terhadap regulasi wakaf saham Tantangan-tantangan dalam penerapan wakaf saham di Indonesia harus diperhatikan mengenai Aspek aturan operasional dimana mempunyai masalah utama yaitu belum adanya regulasi mengenai aturan jual beli wakaf saham berdasarkan nilai saham. Untuk mengatasi masalah tersebut adalah dengan pemerintah menerbitkan aturan teknis pengelolaan wakaf saham. Aspek perlindungan mempunyai masalah utama yaitu  wakaf saham keluar dari Daftar Efek Syariah (DES). Untuk mengatasi masalah tersebut regulator perlu menerbitkan aturan saham yang diwakafkan keluar dari DES. Aspek sanksi mempunyai masalah utama yaitu sanksi untuk nazhir yang tidak professional mengelola wakaf saham. Untuk mengatasi hal tersebut regulator perlu menerbitkan sanksi untuk nazhir yang tidak professional mengelola wakaf saham.
SISTEM INFORMASI MANAJEMEN PENGKLASIFIKASIAN HADIST SHAHIH BUKHARI DAN MUSLIM MENGGUNAKAN ALGORITMA NEURAL NETWORK Rasenda, Rasenda; Rini, Nova; Supriatiningsih, Supriatiningsih
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

In the book of Bukhari and Muslim hadith there are 7008 hadith sentences, of the 7008 sentences the Hadith is not yet known a hadith included in the category of prohibitions or orders. By doing the classification, it will be easier for readers to understand the hadith. The classification of hadiths is done in several stages, including: pre-processing text, the use of word vector features, and modeling of neural network architecture with multilayer perceptron. The use of layers in neural networks and feature extraction with word vectors has proven to provide good results for the classification of hadiths. The results showed a fairly high degree of accuracy that is equal to 97.72% by using two layers and 256 neurons, this research can be used to classify hadiths which have the impact of making it easier for people to understand hadiths very well.
Co-Authors Abdul Mukti Soma Abdulah, Budiman Adha Safira, Brigita Ahmad Nouvel - AMIK BSI Purwokerto Ahmad Nouvel - AMIK BSI Purwokerto Arfah Piliang Aulia Maharani Azra Aneska Bono Prambudi Bono Prambudi Corie Mei Hellyana Darda, Ahmad Darwis, Hidayat Dwi Mulyanto, Joko Eva Argarini Pratama Febrianti, Wenty Firhan Saefta Jamil Ghofir, Ade Ibrahim, Luckman Ida Ayu Putu Sri Widnyani Imam Santoso Imam Santoso IMAM SANTOSO Indriyanti Indriyanti Irawan, Candra Irawan Jamil, Firhan Saefta Joko Dwi Mulyanto Jonnedi Jonnedi Kaunang, Sandra DE Lady Karlinah Luckman Ibrahim Lukman Ibrahim Maftuchah Maftuchah Mahroji, Dwi Moch. Rizal Muhamad Fahmi Prasetyo Mulyanti, Rita Yuni Muslich Anshori Nanda Devira Fitriyanthi Nora Isa Tri Novadela Nova Rini Nova Rini Nova Rini Nova Rini Nuraini Nuraini Nurul Huda Panca Saputra, Elin Pandaya Pandaya Pandaya Pandaya Pandaya Ramayuli Ramayuli Ramayuli Ramdani Ramdani Ramdany, Ramdany Rasenda Rasenda, Rasenda Rasmon Rasmon Rawidjo Rawidjo Ridwan Ridwan Ridwan Saleh Riyadi, Tomi Rizaldy, M. Asmi Rizky Risdianto Roy Budiharjo Ruseno, Ndaru Samukri Samukri Samukri Samukri Sandra Dewi Elizabet Kaunang Suhadasyah , Muhammad Ardhan Suhana Suhana Suhana Suhana Supriatiningsih Suryaningsih, Maria Susi Susilawati SUSILAWATI, SUSI Sutopo, Ika Destiana Risti Sutrisno, Sutrisno Taufan Setia Nusantara Tita Puspita Turyana, Ruyat Ubaidillah Ubaidillah Usep muhamad saeful bahri Veronica Melinda Astrinigsih Wati, Lela Nurlaela Zaenudin Zaenudin