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All Journal JURNAL PENDIDIKAN TAMBUSAI QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNIDA JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Multidisiplin Madani (MUDIMA) Jurnal Cakrawala Ilmiah Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) Jurnal Pengabdian Mandiri Asian Journal of Community Services (AJCS) Journal of Finance and Business Digital (JFBD) Indonesian Journal of Applied and Industrial Sciences (ESA) Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) Intelektual : Jurnal Penelitian Dosen Akuntansi Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Karimah Tauhid International Journal of Management Analytics (IJMA) Jurnal Inovasi Akuntansi Indonesian Journal of Banking and Financial Technology (FINTECH) International Journal of Economics, Business Management and Accounting
Yuppy Triwidatin
Universitas Djuanda
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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The Influence of Taxpayer Awareness, Tax Sanctions, Education Level, Fiscal Services and Online Tax Payment (E-Samsat) on Motor Vehicle Taxpayer Compliance in Sukabumi Regency Eli Setiawati; Yuppy Triwidatin; Maria Magdalena Melani
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 1 No. 5 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v1i5.4645

Abstract

This study aims to determine the effect of taxpayer awareness, tax sanctions, education level, tax authorities and online tax payments (E-SAMSAT) on motor vehicle taxpayer compliance in Sukabumi Regency. This study uses quantitative research with survey methods. The population in this study were all motorized vehicle taxpayers who were registered at PPPD Sukabumi 1 District, Cibadak, which consisted of 369,165 taxpayers. Sampling of 100 motor vehicle taxpayers was carried out using the probability sample technique, simple random sampling method. The results showed that the influence of taxpayer awareness, tax sanctions, education level, tax authorities and online tax payments (E-SAMSAT) simultaneously had a positive effect. Partially shows that taxpayer awareness and tax sanctions have a positive effect on motor vehicle tax compliance, tax authorities services have a negative effect on motor vehicle tax compliance and for education level and online tax payment (E-SAMSAT) have no positive effect on vehicle tax compliance motorized.
Creative Products from Cassava Peel Waste to Be Delicious and Nutritious Snacks, Desa Sukamanah, Megamendung District, Bogor Regency Yuppy Triwidatin; Yulianingsih
Jurnal Pengabdian Masyarakat Bestari Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v2i6.4469

Abstract

Starting from concerns about cassava skin waste and utilizing materials that are around, the villagers Sukamanah, Megamendung District, Bogor Regency, through this community service, dares to innovate by processing unused food ingredients into a type of product with high economic value. Cassava has long been used as food for the people of Indonesia. Especially in the land of Sunda, cassava has its own place on a par with rice. The tubers, which are usually used as food, are processed by boiling, frying and steaming. Usually the cassava that is to be processed is only targeted at the tubers, while the skin discarded because they are considered waste and can no longer be used. Through this activity, they are finally able to use cassava peels to become a light snack that is delicious to eat and has a sale value. Cassava skin is made into other processed products in the form of chips Crispy cassava skin from waste is made into delicious and nutritious snacks.
Pengaruh Sistem Pengendalian Intern Terhadap Siklus Produksi pada PT. Cipta Dwi Busana Sukabumi Ade Budi Setiawan; Yuppy Triwidatin; Annahlia Fauziah
KARIMAH TAUHID Vol. 1 No. 3 (2022): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v1i3.7875

Abstract

Siklus produksi adalah kegiatan memproses bahan baku sampai dengan barang jadi dan siap untuk dijual. Sistem pengendalian internal adalah metode bisnis untuk menjaga aset, dan memberikan informasi yang handal dan akurat digunakan dalam perusahaan demi tercapainya tujuan. Penelitian ini bertujuan untuk mengetahui apakah sistem pegendalian intern berengaruh secara parsial dan simultan terhadap siklus produksi pada PT. Cipta Dwi Busana Sukabumi. Metode penelitian ini menggunakan metode kuantitatif, yaitu suatu proses menggunakan data berupa angka sebagai alat menganalisis. Alat pengumpulan data dilakukan dengan cara wawancara dan penyebaran kuesioner. Populasi dari penelitian ini merupakan karyawan PT. Cipta Dwi Busana Sukabumi dengan jumlah 3.837 karyawan. Sampel yang digunakan 100 orang menggunkan teknik solvin dengan kriteria karyawan tetap dan kontrak dibagian produksi. Anlisis data yang digunakan adalah model regresi linier berganda. Hasil penelitian menunjukan bahwa lingkungan pengendalian, penaksiran risiko, aktivitas pengendalian, informasi dan komunikasi serta pengawasan berpengaruh terhadap sistem pengendalian intern siklus produksi.
PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP SIKLUS PRODUKSI PADA PT. CIPTA DWI BUSANA SUKABUMI: PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP SIKLUS PRODUKSI PADA PT. CIPTA DWI BUSANA SUKABUMI A. Fauziah; Ade Budi Setiawan; Yuppy Triwidatin
KARIMAH TAUHID Vol. 2 No. 3 (2023): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v2i3.8460

Abstract

Siklus produksi adalah kegiatan memproses bahan baku sampai dengan barang jadi dan siap untuk dijual. Sistem pengendalian internal adalah metode bisnis untuk menjaga aset, dan memberikan informasi yang handal dan akurat digunakan dalam perusahaan demi tercapainya tujuan. Penelitian ini bertujuan untuk mengetahui apakah sistem pegendalian intern berengaruh secara parsial dan simultan terhadap siklus produksi pada PT. Cipta Dwi Busana Sukabumi. Design yang digunakan dalam penelitian dengan jenis penelitian kuantitatif, dengan pendekatan expalanatory casualitas. Intrumen yang dipakai untuk pengumpulan data dilakukan kuesioner. Populasi dari penelitian ini adalah karyawan PT. Cipta Dwi Busana Sukabumi yang berjumlah 3.837 karyawan. Teknik pengambilan sampel menggunakan teknik solvin dan diperoleh 100 orang baik karyawan tetap maupun karyawan tetap dan kontrak dibagian produksi. Anlisis data yang digunakan adalah model regresi linier berganda. Hasil penelitian menunjukan bahwa lingkungan pengendalian, penaksiran risiko, aktivitas pengendalian, informasi dan komunikasi serta pengawasan berpengaruh terhadap sistem pengendalian intern siklus produksi baik secara simultan maupun secara parsial.
Evaluation of the Implementation of Government Accounting Standards Statement (PSAP) Number 07 concerning Fixed Asset Accounting at the Bogor Regency Population and Civil Registration Service (DISDUKCAPIL) Siti Futri Adiningsih; Andy Lasmana; Yuppy Triwidatin
Formosa Journal of Applied Sciences Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i8.5610

Abstract

This study aims to find out how the implementation of fixed asset accounting and its conformity with the Statement of Government Accounting Standards Number 07 concerning Fixed Asset Accounting at Disdukcapil Bogor Regency. The type of data used is qualitative data. Sources of data used are primary data and secondary data. Data collection was carried out by means of documentation and interviews. The data analysis method used is the descriptive analysis method. The results of this study indicate that the accounting treatment of fixed assets at the Bogor Regency Population and Civil Registry Office includes classification, recognition, measurement, initial valuation of fixed assets, subsequent measurement of initial recognition, namely Depreciation and revaluation of fixed assets, disclosure and disposal and disposal of fixed assets in accordance with PSAP Number 07, except that Depreciation of Fixed Assets is not fully in accordance. Depreciation of fixed assets is not fully in accordance with PSAP Number 07 because it does not depreciate other fixed assets.
Financial Statement Analysis to Assess Financial Performance Using Financial Ratios at PT.Citra Asri Buana Bogor Tiyas Lutfiyanti; M.Nur Afif; Yuppy Triwidatin
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 1 No. 7 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v1i7.5493

Abstract

This study aims to find out how the company's financial performance at PT.Citra Asri Buana Bogor Workshop & Spare Parts from 2017 to 2021 by using financial ratios and to find out the performance of PT.Citra Asri Buana Bogor Workshop & Spare Parts compared to the average standard company industry average. The object in this study is a company engaged in the automotive dealership with subjects related to financial reports in assessing financial performance in the form of financial reports, namely income statements and statements of financial position. The method used in this research is descriptive quantitative. The results of this study on the liquidity ratio, solvency ratio, activity ratio in general are not in good condition while the profitability ratio is in very good condition because every year there are increases and decreases which are still above average. Meanwhile, the results of financial ratios when compared with the industry average standard illustrate that the company is still difficult to compete with other similar companies.
Analysis of the Application of PSAK 24 concerning Employee Benefits at PT Nusantara Insurance Broker & Consultant Iis Handayani; Indra Cahya Kusuma; Joko Marsudi; Yuppy Triwidatin
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 1 No. 7 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v1i7.5687

Abstract

This study aims to determine whether the employee benefits at PT Nusantara Insurance Broker & Consultant comply with PSAK 24 standards regarding employee benefits. The research design used in this study is a qualitative descriptive method with data collection techniques used namely field studies and literature studies. The analytical method used in this study is descriptive qualitative analysis, namely analyzing a comparison between the theory of employee benefits in PSAK 24 and the practice of employee benefits at PT Nusantara Insurance Broker & Consultant. The results of this study indicate that most of the employee benefits at PT Nusantara Insurance Broker & Consultant in 2022 are in accordance with PSAK 24 standards.
The Effect of Institutional Ownership and Dividend Policy on Company Value with Quality Earnings as an Intervening Variable Yuppy Triwidatin; Dendi Afrian
International Journal of Managemen Analytics (IJMA) Vol. 1 No. 1 (2023): April 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijma.v1i1.64

Abstract

The study is to determine the effect of institutional ownership and dividend policy on corporate value with earnings quality as an intervening variable in manufacturing companies listed in Indonesia Stock Exchange (IDX) for 2012-2016. The population in this study is 162 manufacturing companies. Sampling totaling 27 companies was done by purposive sampling. Data analysis methods used in this research are descriptive statistical analysis, classical assumption tests, fit model tests and Structural Equation Modeling (SEM) analysis. The results of this study indicate that: (1) Institutional ownership doesn't have an impact on profit quality with a significant value of 0.955 (0.955> 0.05), (2) Dividend policy has a positive and significant impact on profit quality with a significant value 0.032 (0.032 ≤ 0.05 ), (3) Institutional ownership has a positive and significant impact on corporate value with a significant value *** (<0.01) or (*** ≤ 0.05). (4) Dividend policy has a positive and significant impact on corporate value with a significant value *** (<0.01) or (*** ≤ 0.05), (5) Profit quality has a positive and significant impact on corporate value with a significant value 0.019 (0.019 ≤ 0.05), (6) Profit quality as intervening variable between institutional ownership on company value with a significant value 0.026 (0.026 ≤ 0.05), (7) Profit quality not as intervening variable between dividend policy on corporate value with a significant value 0.571 (0.571> 0.05)
Analysis of the Implementation of PSAP No.13 Concerning Presentation of Financial Statements for Regional Public Service Bodies at Cigombong Health Center Bogor Yuppy Triwidatin; Rizki Hidayatullah
International Journal of Managemen Analytics (IJMA) Vol. 1 No. 3 (2023): October 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijma.v1i3.151

Abstract

This study aims to analyze the presentation of the financial statements of regional public service agencies (BLUD) at the Cigombong Community Health Center, Bogor Regency based on the implementation of PSAP No.13. Comparative qualitative method is a method used to determine the comparison between PSAP No. 13 and the financial reports of Cigombong Health Center, Bogor Regency. data obtained from the implementation of libraries research and fields studies which includes documentation, observations and interviews. The results of the research c ranfie d that presentation of financial statements of the Cigombong Community the BLUD Health Center in Bogor Regency is not in accordance with PSAP Number 13, however there are some that are appropriate, especially reports of changes in excess budget balances, cash flow reports, reports of changes in capital and notes on financial reports. Meanwhile, those that are not fully in accordance with PSAP Number 13 are budget realization reports, balance sheets and operational reports. it is recommended for Cigombong Health Center, especially in the presentation of financial reports, to continue to consistent in the effort to present reliable and trustworthy financial reports   by   referring   to   PSAP number 13 in accordance with the provisions.
The Influence of the Tax Penalty Bleaching Program, Exemption of Transfer of Title Fees and Exemption of Motor Vehicle Tax Arrears for the 5th Year on Motor Vehicle Taxpayer Compliance Haqeza Kaldha; Yuppy Triwidatin
Indonesian Journal of Applied and Industrial Sciences (ESA) Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/esa.v2i4.4965

Abstract

West Java Province is currently holding a program of eliminating fines and discounting vehicle taxes, which were carried out in the context of economic recovery by the government after the Covid-19 pandemic. This study aims to determine how much influence the bleaching program planned by the government has on motor vehicle tax compliance. This is an attempt by the local government to attract motor vehicle tax revenue by providing local tax relief and exemption (bleaching). The research design used is quantitative research with survey methods, the population is motorized vehicle taxpayers in the PPPD Sukabumi 1 Cibadak Regency, namely as many as 369,165 people with samples taken are 100 motorized vehicle taxpayers with the sampling used is a simple technique random sampling. The results of the study show that the program for the cancellation of tax fines, the exemption of transfer fees, and the 5th year motor vehicle tax arrears exemption simultaneously have a significant effect. Partially, it shows that the program for the elimination of tax fines, exemption from transfer fees, and the 5th year motor vehicle tax arrears exemption has a significant effect on motor vehicle taxpayer compliance.
Co-Authors A. Fauziah Abdullah Ade Budi Setiawan Afif, M Nur Alyani, Riska Andy Lasmana Annahlia Fauziah Ayi Jamaludin Ayu Andira Azhirni Alpha Khasanah Aziz, Ayi Jamaludin Cuncun S Samosir Dara Anisya Rahman Dendi Afrian Desi Yusefa Djaddang, Syahril Djoko Marsudi Eli Setiawati Evi Melinda Evi Setiawati Farizka Susandra Habib Sarah, Salsabila Haqeza Kaldha Hurriyaturrohman Hurriyaturrohman Hutomo, Yoyok Priyo I. Hasanah Ihsan K., Muhamad Iin Sofiantari Iis Handayani Imel Rahmawati Indra Cahya Kusuma Jamaludin , Ayi Khoirul Anwar Lestari, Destiana Puji M. Awalul Fahmi Maria Magdalena Melani Maria Magdalena Melani Mas Nur Mukmin Maulana, Fahmi Nurilham Mila Liani Mohamad Fikriansyah Nur Muhammad Rizqi Nur Wahyu Candra Talkhah Nurhasanah, Ai Nurul Sholihah Putri Winata, Elsa Putri, Risma Wandari Rahayunita Rizki Hidayatullah Rizki Hidayatullah Saepul Anwar Sahla Fauziah Serli Margareta Silviana Marwa Hadi Siti Futri Adiningsih Suhaeni, Endang Sulastri Aulia Susi Hambani Tiyas Lutfiyanti Warizal Yulianingsih