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All Journal Humanika Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi Jurnal Nusa Akuntansi
Djohar, Chaidir
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Kesiapan Mahasiswa Untuk Mengikuti Uji Kompetensi Pada Skema Sertifikasi Teknisi Akuntansi Pratama (Studi Kasus Pada Mahasiswa Semester IV D3 Akuntansi Universitas Pamulang) Fitri, Euis Nessia; Sofi’i, Imam; Djohar, Chaidir
Jurnal Ilmiah Humanika Vol 3 No 3 (2020): Jurnal Ilmiah Humanika
Publisher : CV. Pena Persada

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Abstract

Penelitian ini bertujuan untuk menganalisis kesiapan mahasiswa Program Studi Akuntansi D3 Fakultas Ekonomi universitas Pamulang menghadapi uji kompetensi skema Akuntansi Pratama guna mendukung persaingan dalam dunia tenaga kerja di era globalisasi. Penelitian ini termasuk penelitian observasi dengan populasi penelitian adalah mahasiswa Program Studi D3 Akuntansi Universitas Pamulang yang sedang menempuh studi semester IV sejumlah 42 orang. Data yang dikumpulkan dalam penelitian ini adalah Ragkuman nilai berupa nilai mata kuliah terkait kompetensi yang diuji dalam uji kompetensi skema teknisi akuntansi pratama. Variabel dalam penelitian ini adalah kesiapan mahasiswa dalam menghadapi uji sertifikasi kompetensi di teknisi akuntansi pratama. Terdapat sepuluh kompetensi yang diuji dalam penelitian ini, yaitu mampu Memproses Entry Jurnal, Memproses Buku Besar, Menyusun Laporan Keuangan, Mengoperasikan Paket Program Pengolah Angka/Spreadsheet, Mengoperasikan Aplikasi Komputer Akuntansi, Mengelola Kartu Piutang, Mengelola Kartu Utang, Mengelola Kartu Persediaan. Analisis data penelitian menggunakan analisis statistik deskriptif dalam bentuk tabel kategorisasi kesiapan mahasiswa. Hasil penelitian menunjukkan bahwa: (1) Sebanyak 38% mahasiswa dikategorikan sangat siap; 19% siap; 10% cukup siap; dan 33% kurang siap dalam menghadapi uji kompetensi skema teknisi akuntansi pratama.
Implementasi SAK EMKM, Perpajakan dan Implementasi Sistem Pengendalian Manajemen Ringkas pada UMKM Ponpes Pandawa Desa Tegal Jampang Hambulu Kemang Bogor: - Tubagus, Arya Abdurachman; Rifkhan, Rifkhan; Djohar, Chaidir
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

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Abstract

Abstrak UMKM Pondok Pesantren Pandawa Kemang Bogor Kemang Bogor sudah dapat mendukung peningkatan daya saing dalam berwirausaha yang mampu menangkap setiap kesempatan yang ada agar tetap berkiprah dalam dunia bisnis UMKM. Beragam tantangan utama sering dihadapi oleh pelaku UMKM, antara lain keuangan bisnis yang masih tercampur dengan keuangan pribadi, masalah legalitas usaha, dan kurangnya pengetahuan tentang pengelolaan bisnis dalam berbagai aspek yang lebih profesional, seperti pemahaman dasar pencatatan berdasarkan SAK EMKM , perpajakan untuk UMKM serta Sistem Pengendalian Manajemen. Melalui pengabdian kepada masyarakat ini, diharapkan pelaku usaha dapat memahami konsep SAK EMKM, perpajakan, serta mengimplementasikan sistem pengendalian manajemen ringkas. Program ini dirancang untuk memberikan sosialisasi dan pendampingan yang komprehensif, sehingga para pelaku UMKM mampu mengelola bisnis mereka dengan lebih profesional dan efisien. Dengan pemahaman yang lebih baik tentang standar akuntansi dan perpajakan, mereka dapat mengoptimalkan keuntungan dan meminimalisir risiko kesalahan administrasi. Selain itu, penerapan sistem pengendalian manajemen akan membantu dalam pengawasan dan pengelolaan operasional sehari-hari, sehingga bisnis dapat berjalan lebih terstruktur dan transparan. Tujuan akhirnya adalah meningkatkan daya saing UMKM dan mendukung pertumbuhan ekonomi yang berkelanjutan.  Kata Kunci: Sistem Pengendalian Manajemen, SAK EMKM, PKM Dosen Abstract Implementation of SAK EMKM, Taxation and Implementation of a Concise Management Control System at UMKM Ponpes Pandawa, Tegal Jampang Hambulu Village, Kemang, Bogor. UMKM Pondok Pesantren Pandawa Kemang Bogor Kemang Bogor has been able to support increased competitiveness in entrepreneurship that is able to seize every opportunity available to continue to play a role in the UMKM business world. Various main challenges are often faced by UMKM actors, including business finances that are still mixed with personal finances, business legality issues, and lack of knowledge about business management in various more professional aspects, such as a basic understanding of recording based on SAK EMKM, taxation for UMKM and Management Control Systems. Through this community service, it is hoped that business actors can understand the concept of SAK EMKM, and taxation, and implement a concise management control system. This program is designed to provide comprehensive socialization and assistance, so that UMKM actors are able to manage their businesses more professionally and efficiently. With a better understanding of accounting and taxation standards, they can optimize profits and minimize the risk of administrative errors. In addition, the implementation of a management control system will assist in the supervision and management of daily operations, so that the business can run more structured and transparent. The ultimate goal is to increase the competitiveness of UMKM and support sustainable economic growth.  Keywords: Management Control System, SAK EMKM, PKM Lecturer  
PENGARUH AKTIVA PAJAK TANGGUHAN, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN BEBAN PAJAK TANGGUHAN SEBAGAI VARIABEL PEMODERASI: Studi Empiris Pada Perusahaan Sektor Barang Konsumsi Primer Yang Terdaftar Di BEI Samjaya, Asipah; Djohar, Chaidir
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.209

Abstract

The purpose of this research is to examines and analyses the effect of deferred tax assets, managerial ownership, and company size on earnings management with deferred tax expense as a moderating variable. This research uses quantitative methods. The population used in this study consists of 87 companies in the primary consumption sector which are listed on the Indonesia Stock Exchange. The number of samples in this company consists of 10 companies obtained by purposive sampling method based on predetermined criteria. Data processing uses a statistical tool in the form of the EViews 10 program by conducting panel data regression analysis. The results of this study indicate that (1) deferred tax assets affect earnings management. (2) Managerial ownership has no effect on earnings management. (3) Company size has no effect on earnings management. (4) Deferred tax assets, managerial ownership and firm size simultaneously affect earnings management. (5) Deferred tax expense can moderate the effect of deferred tax assets on earnings management. (6) Deferred tax expense is unable to moderate the effect of managerial ownership on earnings management. (7) Deferred tax expense is unable to moderate the effect of company size on earnings management
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA Istiana Dewi, Putri; Djohar, Chaidir
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.245

Abstract

This study aims to determine : (1) The Effect of Deferred Tax Burden on Profit Management, (2) The Effect of Tax Planning on Profit Management (3) The Effect of Tax Avoidance on Profit Management.This type of research is quantitative associative and the analysis method used in this study is using panel data regression using Eviews 12 which consists of descriptive statistical analysis, selection of panel data model techniques, selection of panel data analysis models, classical assumption tests and hypothesis tests. The population of this study is Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange in 2017-2021. The research analysis was conducted on 99 Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange. By using purposive sampling, 32 company samples were obtained for 5 years so that the data obtained were 160 observational data from 32 multiplied by 5. The results of this study show that deferred tax burden has a significant positive effect on profit management, tax planning has a significant effect on profit management, tax avoidance has a significant effect on profit management.
PENGARUH PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA Putri, Shafira Purnamasari; Djohar, Chaidir
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.247

Abstract

This study aims to examine and to analyze the effect of tax planning, deferred tax asset and free cash flow on earning management in banking companies listed on the Indonesia Stock Exchange for 2017-2021 period. The population in the study was 47 banking companies. The data used in this study were secondary and the sample technique used was purposive sampling, with a sample of 11 banking companies that met the criteria with the observation for 5 years, so that the total research data is 55 samples. The source of data in this study is quantitative data originating from the annual financial reports and financial reports of banking companies. The data analysis technique uses multiple linear regression analysis with E-views version 9. The result of this study indicates that tax planning and deferred tax asset had a significant effect on earning management. While free cash flow had not a significant effect on earning management. And simultaneously, tax planning, deferred tax asset and free cash flow together had an effect on earning management
PENGARUH TRANSFER PRICING, DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN ASING TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI PRIMER YANG TERDAFTAR DI BEI PERIODE 2018-2022) Madani, Dini Nur; Djohar, Chaidir
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.7

Abstract

The aim of this research is to determine or test the influence of Transfer Pricing, Independent Board of Commissioners and Foreign Ownership on Tax Avoidance in primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI). The population of this research is all primary consumer goods industry companies listed on the Indonesia Stock Exchange during the period 2018 to 2022. The sample for this research was obtained using a purposive sampling method, where only 86 manufacturing companies listed on the Indonesia Stock Exchange met the criteria, so that 7 data were obtained. which was used as a research sample. The data source in this research was obtained from the Indonesian Stock Exchange website. This research uses a multiple regression model to test the influence of each variable on tax avoidance. From this research the results show that Transfer Pricing, Independent Board of Commissioners and Foreign Ownership have an influence on Tax avoidance.
KNOWLEDGE OF FINANCE, BOOKKEEPING & TAXATION IMPROVED THE QUALITY OF LIFE FOR THE PEOPLE Darma, Sapta Setia; Djohar, Chaidir; Wenten, I Ketut; Raphael, Alexander
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i1.4008

Abstract

Kedaung areas, Pamulang, South Tangerang, Banten, have a majority of the population as an entrepreneur. This area around 3 hectares with the population almost 1500 people that consist of junior high school graduated reached 85% and the majority is women. People in this areas were ensnared by loan sharks which caused by a lack of knowledge about managing finance and how to access to financial institutions, in addition the people in the community lack of understanding and skill about administration and recording or book keeping and taxation matter (especially taxes for a small business or Small Medium Enterprise), the tax is embedded in the daily activity because every citizen has the rights and obligations of taxes in the form of participating in the national development and also NPWP or taxpayer identity number is a common requirement when citizens dealing with private agencies or government institutions (with bank institution, public servant institution, etc.) Therefore this Community Service Activities (called PKM) was conducted with the participants who as entrepreneurs or others who in the Kedaung areas, Pamulang, South Tangerang, Banten. The method used in the form of requesting and collecting information from societies about existing problems and then given presentation and explanation about finance management and banking institution knowledge with an in-depth understanding of the material on how to manage to finance, access to banking institution, recording and book keeping and taxation and continued with feedback in the form of questions or input from participants and followed up by the PKM team with giving in theory or implementation. Community Service activities produced an increase in knowledge for finances and access financial institutions/banking, administrative/financial records, and taxation. The Community Service activities were expected to provide inspiration and motivation for the lecturers/researchers who would carry out the same activities, the knowledge provided could benefit the community, academics, and families.
Co-Authors Darma, Sapta Setia Fitri, Euis Nessia Imam Sofi’i Istiana Dewi, Putri Madani, Dini Nur Putri, Shafira Purnamasari Raphael, Alexander RIFKHAN RIFKHAN Samjaya, Asipah Tubagus, Arya Abdurachman Wenten, I Ketut