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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat ProBisnis : Jurnal Manajemen Jurnal Abdi Masyarakat Multidisiplin Golden Ratio of Data in Summary Journal of Economics and Business (JECOMBI) Multidisciplinary Indonesian Center Journal
Dewi, Siti Ratna Sari
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Religion Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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 1 
Analysis of Revenue Receipt and Methods for Recording Service Income Dewi, Siti Ratna Sari; Rizkia, Nita Putri
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.385

Abstract

This research uses a combined method of observation and interviews to analyze income receipts and methods for recording service income at PT. Auto Jaya Tekno during the 2016-2018 period. Observations were carried out directly on the research object by participating in interactions in the PT's natural environment. Auto Jaya Tekno. Interviews were conducted with op-erational division area managers related to the research to obtain in-depth in-formation regarding the revenue receipt process and methods for recording service revenue. Data collection instruments involve interview and observa-tion guidelines, as well as special formats in tables and forms.Data analysis uses descriptive techniques, utilizing the results of inter-views and observations. Data is constructed to provide an in-depth under-standing of the problem being studied; then, the results are compared with relevant theories. The research results show that PT. Auto Jaya Tekno has successfully implemented the SOP for recording income and costs with con-sistency using the accrual basis method in accordance with PSAK No. 23. Using the Limax system provides the advantage of automatic and simultaneous recording of transactions. The company also continues to implement a credit sales policy by paying attention to the risk of bad debts. Thus, this re-search provides an in-depth overview of revenue receipts and methods of recording service revenue at PT. Auto Jaya Tekno, which can be a founda-tion for companies for efficient and accountable financial management.
Analysis Of The Home Ownership Loan Procedure At Pt. Putri Grage Property Dewi, Siti Ratna Sari; Maisyah, Nur
Journal of Economics and Business (JECOMBI) Vol. 5 No. 01 (2024): Journal of Economics and Business (JECOMBI) : September 2024
Publisher : SEAN Institute

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

Abstract

This study aims to analyze the procedure for granting Home Ownership Loans (KPR) at PT. Putri Grage Property. The procedure was identified through a case study using qualitative methods, with data obtained from interviews, documentation, and direct observation. PT. Putri Grage Property is a property company that independently manages the credit process without involving banks, providing greater flexibility for customers. The main procedures include document submission, data investigation, interviews, field observations, and credit realization.The results of the study indicate that while this procedure facilitates  customers, the absence of bank checks poses challenges in assessing the eligibility of prospective clients. Common issues include low customer interest, incomplete documents, and payment arrears. To address these issues, PT. Putri Grage Property prioritizes trust in customers, offers payment leniency of up to six months, and enhances marketing strategies.
SOSIALISASI ASPEK PERPAJAKAN BAGI YAYASAN YANG BERGERAK PADA BIDANG PENDIDIKAN Dewi, Siti Ratna Sari; Khotimah, Husnul; Umam, Danang Choirul
 Jurnal Abdi Masyarakat Multidisiplin Vol. 3 No. 3 (2024): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v3i3.1811

Abstract

This community service activity aims to enhance the understanding of foundation administrators regarding tax obligations, including types of taxes, reporting, and payment using technology such as e-filing. Through lectures, discussions, and hands-on simulations, participants gained theoretical knowledge and practical skills in managing tax obligations. Evaluation results showed a significant increase in participants' understanding, which positively impacted the efficiency and accountability of the foundation's governance. This program serves as a strategic model to support the professionalism of other educational foundations
PENYULUHAN DAN PENDAMPINGAN MASYARAKAT DALAM MENGHINDARI SANKSI ADMINISTRASI PAJAK Ngatimin, Ngatimin; Linawati, Linawati; Dewi, Siti Ratna Sari
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 3 (2024): Vol. 1 No. 3 Edisi Juli 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i3.149

Abstract

Community service activities aim to increase community tax awareness through counseling and mentoring activities regarding tax administration. Through a participatory and educational approach, the PKM team presents the latest information on tax obligations, how to fill out taxes, and the impact and sanctions of tax administration for the community. Participants in this activity were attended by MSME owners and staff. The participants who attended were 10 (ten) people. The service was carried out through the provision of socialization and counseling materials to business actors related to tax administration sanctions. The methods applied included lectures, practices, discussions, and questions and answers. The evaluation showed an increase in knowledge and understanding of MSME actors on tax administration after participating in this program. Participants showed great enthusiasm during the activity, as seen from active participation in question and answer sessions, discussions, and consultations. This shows that the program successfully attracted their interest and resulted in productive interactions between the resource persons and the participants. The output of this activity is expected to improve MSME tax literacy and create better awareness and compliance with tax regulations, thereby reducing the risk of tax administration sanctions and promoting sustainable growth of MSMEs.  
SOSIALISASI ASPEK KEUANGAN DAN PERPAJAKAN SERTA STRATEGI PENGEMBANGAN UMKM DI JAMPANG - BOGOR Dewi, Siti Ratna Sari; Zena, Zena; Faisal, Rahman
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26949

Abstract

Indonesia menganut sistem pemungutan pajak yaitu self assessment system yang mana wajib pajak dipercaya oleh negara untuk mengelola pemenuhan kewajbannya sendiri. Selain itu, sebelum merambah ke bidang perpajakanya, pelaku usaha baik kalangan industri besar maupun kecil menengah wajib mengetahui pencatatan aspek keuangan dari usaha yang mereka lakukan. Berdasarkan pengamatan awal yang dilakukan tim pengabdi, pihak mitra masih terdapat transaksi yang belum sesuai pencatatan keuangannya serta pajaknya walaupun tidak terlalu signifikan namun nantinya akan berakibat fatal bila tidak diperbaiki sedini mungkin. Berdasarkan hasil kegiatan Pengabdian Kepada Masyarakat (PKM) yang diadakan pada UMKM Angkringan Jampang - Bogor, disimpulkan bahwa partisipan meliputi tidak hanya pemilik UMKM Angkringan Jampang - Bogor tetapi juga para pekerja yang bekerja di angkringan, serta antusiasme yang tinggi dari peserta, menunjukkan potensi yang signifikan untuk kegiatan berkelanjutan, hasil kegiatan menunjukkan bahwa metode pelatihan yang mencakup ceramah, tutorial, dan sesi tanya jawab berhasil memfasilitasi pemahaman yang baik terhadap materi serta latihan praktik. Peserta telah menunjukkan pemahaman yang memadai terkait pencatatan keuangan untuk pelaku UMKM, dengan catatan yang rapi dan lengkap, yang sebagian besar didorong oleh keingintahuan pemilik usaha terhadap pembukuan yang tepat.
Examining the Influence of Profitability and the ASEAN Corporate Governance Scorecard on Tax Avoidance in Indonesian Banking Companies Putri, Adelia Haryanto; Dewi, Siti Ratna Sari
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1688

Abstract

This study investigates the effect of profitability and the ASEAN Corporate Governance Scorecard (ACGS) on tax avoidance, both partially and simultaneously, in banking sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Profitability is proxied by Return on Assets (ROA), ACGS represents good corporate governance practices, and tax avoidance is measured using the Effective Tax Rate (ETR). The study employs secondary data obtained from annual financial reports, selected through purposive sampling, and analyzed using multiple linear regression with EViews 12. The results reveal that profitability has a significant negative effect on tax avoidance (p < 0.05), indicating that more profitable firms tend to minimize their tax burden through avoidance practices. Meanwhile, the ASEAN Corporate Governance Scorecard (ACGS) shows a positive but insignificant effect (p > 0.05), suggesting that the implementation of corporate governance has not yet effectively mitigated tax avoidance behavior. Simultaneously, profitability and ACGS significantly influence tax avoidance, with an adjusted R² of 12.1%, meaning other factors beyond these variables also play a role. These findings reinforce the relevance of Agency Theory and Positive Accounting Theory, confirming that managerial incentives and governance mechanisms shape firms’ tax decisions. Practically, this study highlights the need for regulators to strengthen governance enforcement and for companies to improve transparency to enhance compliance and reduce aggressive tax practices.
Impact of Local Tax Revenue and Regional Levies on Local Own Source Revenue in Banten Province (2019–2023) Rasyid, Arafatur; Dewi, Siti Ratna Sari
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1689

Abstract

This study investigates the influence of local tax revenue and regional levies on local own-source revenue (PAD) in Banten Province during the 2019–2023 period. The objective is to determine whether these fiscal components, individually and collectively, strengthen the capacity of local governments to achieve greater financial independence. A quantitative research approach was applied using secondary data obtained from the official regional budget realization reports. Multiple linear regression analysis, supported by classical assumption tests, was conducted to examine the partial and simultaneous effects of the variables. The results reveal that local tax revenue has a positive and significant effect on local own-source revenue (p < 0.001), while regional levies have a positive but insignificant effect (p = 0.972). Simultaneously, both variables exert a significant joint influence on regional fiscal performance, explaining 63.5% of the variation in PAD (R² = 0.635). These findings support the principles of Fiscal Federalism Theory, which emphasize the role of fiscal decentralization in enhancing local revenue capacity. Practically, the results suggest that optimizing tax collection efficiency and reforming regional levy structures are essential strategies for improving fiscal independence and promoting sustainable regional development in Banten Province.
Tax Avoidance, Tax Risk, and Firm Value: Evidence from Indonesia’s Consumer Non-Cyclicals Sector Putri, Alivia; Dewi, Siti Ratna Sari
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1704

Abstract

This study examines the influence of tax avoidance and tax risk on firm value among companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using a quantitative approach and panel data regression analysis, the research observes 16 firms (80 firm-year observations) selected through purposive sampling based on data completeness and consistent profitability. The findings show that tax avoidance and tax risk jointly exert a significant effect on firm value, confirming that corporate tax behavior plays a critical role in shaping investor perception and market valuation. In partial testing, tax avoidance has a significant positive impact on firm value, indicating that efficient tax strategies are perceived as value-enhancing when aligned with managerial prudence and compliance. Conversely, tax risk does not exhibit a statistically significant effect, suggesting that the market does not fully penalize fiscal uncertainty when disclosure and governance mechanisms are adequate. These results imply that firms must balance tax efficiency with transparency to maintain investor confidence and sustainable performance. The study contributes to the literature on corporate governance, taxation, and financial policy by providing empirical evidence on how tax-related decisions influence firm value within an emerging market context.
The Influence of Local Taxes and Regional Retributions on Local Own-Source Revenue in East Nusa Tenggara Province, Indonesia Luan, Kristina Yanuaria M; Dewi, Siti Ratna Sari
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1705

Abstract

This study examines the influence of local taxes and regional retributions on the optimization of local own-source revenue in East Nusa Tenggara Province. Using a quantitative approach with panel data regression, the research analyzes fiscal performance across regencies and municipalities during 2019–2023. The results reveal that local taxes have a significant positive impact on strengthening regional fiscal capacity, while regional retributions also contribute positively, although with less consistency due to administrative and collection challenges. These findings emphasize the crucial role of transparent tax governance, efficient collection systems, and equitable fiscal policies in enhancing financial independence at the local level. Theoretically, this study reinforces regional autonomy and development-from-below perspectives, highlighting how local fiscal instruments drive sustainable regional development. Practically, the study provides insights for policymakers to improve tax administration and optimize retribution potential. However, the research is limited to fiscal variables and secondary data; future studies are encouraged to incorporate governance, institutional, and socio-economic factors to provide a more comprehensive understanding of regional revenue optimization.
Analysis of Transfer Pricing Policy Disclosure: Case Study of PT. Mandom Indonesia Tbk for the 2020–2024 Period Nugroho, Agung Rizky; Dewi, Siti Ratna Sari
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1707

Abstract

This study analyzes the disclosure of transfer pricing policies in the financial statements of PT Mandom Indonesia Tbk for the period 2020–2024 and evaluates their compliance with PSAK No. 7 and Indonesian tax regulations, particularly the transition from PMK 213/PMK.03/2016 to PMK 172/PMK.03/2023. Using a qualitative descriptive approach with a case study method, the research relies on secondary data obtained from annual financial statements and local transfer pricing documentation. The findings reveal that PT Mandom Indonesia Tbk consistently complies with formal disclosure requirements, presenting information on related parties, transaction types, amounts, and ending balances in line with PSAK No. 7. However, a substantive compliance gap remains evident, as the transfer pricing methods (e.g., CUP or TNMM) are not explicitly disclosed in the Notes to the Financial Statements (CaLK), thereby limiting transparency as required under PMK 172/PMK.03/2023. Furthermore, the Country-by-Country Report (CbCR) is not yet publicly available, and inconsistencies persist between financial statement disclosures and local documentation. Consequently, PTMI’s compliance appears administrative rather than substantive, as it has not fully satisfied the arm’s length principle and the economic justification emphasized in PMK 172/PMK.03/2023. The study contributes to accounting and taxation literature by offering a framework for improving transfer pricing disclosures that balance formal compliance with substantive transparency, thereby enhancing governance credibility and stakeholder confidence.
Co-Authors AA Sudharmawan, AA Faisal, Rahman Linawati Linawati Luan, Kristina Yanuaria M Maisyah, Nur NGATIMIN, NGATIMIN Nugroho, Agung Rizky Putri, Adelia Haryanto Putri, Alivia Rasyid, Arafatur Rizkia, Nita Putri Umam, Danang Choirul Zena, Zena