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All Journal Yumary: Jurnal Pengabdian kepada Masyarakat JURNAL ABDIKARYASAKTI International Journal of Contemporary Accounting Indonesian Management and Accounting Research
Indraguna Kusumabrata
Mercu Buana University
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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THE IMPACT OF GRAY PROFITABILITY INDEX AND PUBLIC OWNERSHIP ON FINANCIAL STATEMENTS DISCLOSURE WITH AUDIT COMMITTEE AS A MODERATING VARIABLE Indraguna Kusumabrata
International Journal of Contemporary Accounting Vol. 3 No. 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.186 KB) | DOI: 10.25105/ijca.v3i2.9211

Abstract

Disclosure of financial statements is one of the most important measurements for a sustainable company. This study will examine the effect of IFRS implementation on the gray profitability index and the portion of public share ownership on the disclosure of financial statements with the audit committee as a moderating variable. This study uses a quantitative research model and uses secondary data. The data in this study used data analysis methods, namely Moderating Regression Analysis (MRA) with IBM SPSS software and Microsoft Excel program as a testing support system, with data analysis techniques presented in the form of a classic assumption test and R2, F test and T test. The population in this study were all property and real estate companies that consistently had complete financial and annual reports for 2018 to 2019. This study used a sampling technique, namely purposive sampling and obtained 32 companies according to the classified criteria. The results indicated that the gray profitability index had no effect on the disclosure of financial statements, as well as the addition of the audit committee as a moderator did not strengthen the relationship to the disclosure of financial statements. Furthermore, the variable share of public ownership has a positive and significant effect on the disclosure of financial statements, as well as the moderation of the audit committee which further strengthens the relationship with the disclosure of financial statements.  Kata Kunci: Gray Profitability Index, Public ownership, Disclosure of financial statements, and Audit Committee.   JEL Classification: G32, M41
Understanding the Influence of Corporate Social Resposibility on Firm Performance: Perception of Employee Indraguna Kusumabrata
Indonesian Management and Accounting Research Vol. 18 No. 1 (2019): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.356 KB) | DOI: 10.25105/imar.v18i1.4488

Abstract

The purpose of this paper is to examine the perception of Corporate Social Responsibility (CSR) on firm performance with the role of one of the potential mediators, namely job satisfaction. The main limitation of the study is the limited size of the total sample and only in one company so the result could not be generalized. This study shows how CSR is related to the performance of the company. This study based on data from 115 employees. The construct was measured by questionnaire. The results show a positive relationship between social responsibility and firm performance based on employee perceptions. By revealing the importance of social responsibility activities to corporate performance, this study contributes to the area of social responsibility research.
SOSIALISASI PAJAK PENGHASILAN DAN RISIKO PEMERIKSAAN PAJAK BAGI PELAKU UMKM DI KOTA TANGERANG Deden Tarmidi; Rieke Pernamasari; Sri Purwaningsih; Indraguna Kusumabrata; Hotma Timbul Gultom
JURNAL ABDIKARYASAKTI Vol. 2 No. 2 (2022): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.807 KB) | DOI: 10.25105/ja.v2i2.13946

Abstract

UMKM di Indonesia menguasai 99% pasar di Indonesia, di Kota Tangerang sendiri tercatat 94 ribu pelaku UMKM yang terverifikasi Dinas Perindustrian Perdagangan Koperasi dan UKM pada Tahun 2020. Umumnya UMKM memiliki keterbatasan sumber daya manusia dalam pencatatan keuangan, akuntansi dan pajak, hal tersebut karena UMKM lebih mengedepankan proses penjualan produk. Hal tersebut merupakan risiko dalm hal kepatuhan pajak yang berdampak pada pemeriksaan pajak dan akhirnya tax cost yang akan menguras kantong pelaku UMKM sendiri. Dari sisi regulator, Pemerintah sebenarnya telah menerbitkan aturan dalam mengatasi keterbatasan tersebut. Peraturan Pemerintah Nomor 46 Tahun 2013 yang kini diganti dengan Peraturan Pemerintah Nomor 23 Tahun 2018 memberikan kemudahan bagi pelaku UMKM dalam menjalankan hak dan kewajiban perpajakan. Kegiatan Pengabdian Masyarakat ini disampaikan kepada pelaku UMKM di Kota Tangerang untuk membantu Direktorat Jenderal Pajak dalam sosialisasi aturan dan prosedur perpajakan khususnya penghitungan Pajak Penghasilan dan Risiko Pemeriksaan serta membantu UMKM yang selama ini kurang mendapatkan informasi tersebut.
Menumbuhkan Jiwa Kewirausahaan dan Peran Profesi Akuntan di SMKN 9 Jakarta Barat Kusumabrata, Indraguna
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i1.3464

Abstract

Purpose: As a result of this community service project, students at SMK Negeri 9 West Jakarta are expected to acquire an entrepreneurial spirit and an awareness for the significance of the accounting profession. Students who graduate from SMK, especially accounting majors, will be better equipped to explore the wide range of career options in business and management. Methodology/approach: The project began with site identification and needs assessment, followed by field observation, material preparation, permits, promotion, training, and a final report. Offline activities included an accounting role presentation, sharing of entrepreneurial experiences, and a Q&A session. Results/findings: This activity fosters broader insight and motivation for students to prepare themselves in meeting and facing the needs of the workforce. In addition, it increases students' understanding of careers according to their interests and abilities and has career choices in the future. After graduating from school, students can make a curriculum vitae to apply for a job and ethics in professional work. Conclusions: This community service activity helps students develop knowledge and skills relevant to the workforce, while enhancing self-confidence, competencies aligned with their interests, and readiness to compete in an increasingly competitive job market. Limitations: This activity is limited to XII grade students, majoring in accounting at State Vocational High Schools (SMKN) 9 West Jakarta in 2024. Contribution: Grade XII students at SMKN 9 West Jakarta gain benefits through understanding the importance of accounting, developing an entrepreneurial mindset, and exploring career paths as employees, entrepreneurs, or pursuing higher education.
Co-Authors Deden Tarmidi Hotma Timbul Gultom Rieke Pernamasari Sri Purwaningsih