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All Journal Journal of Accounting and Investment Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat BASKARA: Journal of Business and Entrepreneurship Jurnal Ilmiah Manajemen Ubhara Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ekonomi Studi Akuntansi, Keuangan, dan Manajemen Asian Journal of Community Services (AJCS) Jurnal Abdi Mandala JURNAL ECONOMINA International Journal of Advanced Multidisciplinary Jurnal Ilmu Multidisplin JURNAL ABDIKARYASAKTI Mulia Pratama Jurnal Ekonomi dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Governance Risk Management Compliance and Sustainability International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Riset Ilmiah Indonesian Journal of Economics and Strategic Management Jurnal Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Bakti Dirgantara Jurnal Greenation Ilmu Akuntansi
Marundha, Amor
Universitas Dirgantara Marsekal Suryadarma
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Pengalaman Auditor, FEE Audit dan Independensi Terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Wilayah Bekasi Aureta Zhabila Eka Putri; Amor Marundha; Maidani Maidani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1251

Abstract

This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has a positive effect on audit quality; (2) Audit Fees have no effect on audit quality; (3) Independence has a positive influence on audit quality.
DETERMINANT COMPLIANCE ON INDIVIDUAL TAXPAYERS DURING THE COVID-19 PANDEMIC WITH TAXPAYER MOTIVATION AS MODERATE VARIABLES Marundha, Amor
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i3.34

Abstract

This study aims to estimate and test the effect of the Usefulness of the Use of the E-Filling System and the Ease of Use of the E-Filling System on Individual Taxpayer Compliance during the Covid-19 Pandemic Period with Taxpayer Motivation as a Moderating Variable at KPP North Bekasi. The type of research used is quantitative research with the population of this paper is an individual taxpayer at the KPP North Bekasi. The sample used is 100 respondents. The sampling technique used in this research is using purposive sampling. Data analysis in this study uses multiple linear regression statistical tools and Moderated Regression Analysis with SmartPLS management which represents the results and research hypotheses. The results of this study prove that partially the usefulness of the use of the e-filling system has a positive and significant effect on taxpayer compliance, the ease of use of the e-filling system has a positive and significant effect on taxpayer compliance. significant to taxpayer compliance with the results of the F test with a significance value of 0.000. Taxpayer's motivation can strengthen the relationship of the effect of the Use of E-Filling System Benefit on Taxpayer Compliance and Taxpayer's Motivation cannot strengthen the relationship of the effect of Ease of Use of E-Filling System on Taxpayer Compliance The appearance of the e-filling system is simple and attractive, and when filling out there are practical instructions that can encourage taxpayers to use the e-filling system in carrying out their tax obligations, then the motivation of taxpayers arising from self-awareness is an effective strategy that can increase taxpayer compliance. The originality of this paper is an attempt to examine the impact of the Benefit of the Use of the E-Filling System and the Ease of Use of the E-Filling System in realizing individual Taxpayer Compliance by moderating the Taxpayer's Motivation to strengthen or weaken the relationship.
DO FIRM CHARACTERISTICS AFFECT TAX AVOIDANCE? A SENSITIVITY ANALYSIS Herianti, Eva; Marundha, Amor; Haryanto, Haryanto
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v25i1.3730

Abstract

This study examines the effect of firm characteristics on tax avoidance using an empirical approach. The research utilizes a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, selected through purposive sampling, resulting in 305 firm-year observations. The study employs multiple regression analysis and sensitivity testing to ensure robustness. The findings reveal that firm size and sales growth have no significant effect on tax avoidance, while profitability has a negative and significant effect. This suggests that firms with higher profitability are less likely to engage in tax avoidance practices. The study contributes to the literature by providing empirical evidence on the role of firm characteristics in tax strategies. It offers practical insights for policymakers and regulators in designing effective tax compliance policies. The results of the profitability sensitivity test on tax avoidance proxied from GAAP ETR to Cash ETR support the main test results, indicating that the findings of this study are robust and independent of the proxy used. Keywords: firm characteristics, tax avoidance, profitability, firm size, sales growth.
Pengaruh Kualitas Layanan Pajak, Sanksi Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Wilayah Jakarta Timur Azzahra Nabilla; Amor Marundha; Uswatun Khasanah
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 1 (2024): Vol.2.,No.1.,2024 : March
Publisher : Draf Solusi Indonesia

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

Abstract

Tujuan penelitian ini yaitu menguji dan menganalisis pengaruh kualitas layanan pajak, sanksi pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak umkm di wilayah jakarta timur. Metode penelitian ini menggunakan metode penelitian kuantitatif dimana objek yang digunakan merupakan Suku Dinas Perindustrian Perdagangan Koperasi Usaha Kecil dan Menengah Jakarta Timur. Penelitian ini dilakukan dengan menggunakan simple random sampling. Adapun jumlah sampel yang digunakan dalam penelitian ini adalah 200 responden. Rancangan yang digunakan dalam penelitian ini adalah pengujian hipotesis (hypothesis testing) dengan menggunakan structural equitation model (SEM) SmartPLS 4.0. Hasil penelitian ini memberikan penjelasan bahwa variabel Kualitas Layanan Pajak, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Wilayah Jakarta Timur. Penelitian ini memiliki keterbatasan objek penelitian yang hanya dilakukan pada masyarakat khususnya di wilayah Jakarta Timur. Hal ini dapat menjadi saran untuk peneliti selanjutnya. Kebaharuan dalam penelitian ini menggabungkan variabel Kualitas Layanan Pajak, Sanksi Pajak dan Kesadaran Wajib Pajak UMKM.
PENGARUH FINANCIAL DISTRESS, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI(EMITEN SUB SEKTOR FOOD & BEVERAGE BURSA EFEK INDONESIA PERIODE 2019-2023) Jannah, Siti Ghozinatul; Marundha, Amor; Maidani, Maidani
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.910

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh Financial Distress, Profitabilitas dan Solvabilitas Terhadap Audit Report Lag dengan Ukuran Perusahaan sebagai Variabel Moderasi. Metode penelitian ini menggunakan jenis penelitian kuantitatif. Jenis dan sumber data dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan di Bursa Efek Indonesia periode 2019-2023. Teknik pengambilan sampel menggunakan teknik purposive sampling yang diperoleh sebanyak 225 sampel dan observasi. Pengolahan data dalam penelitian ini menggunakan Eviews 13. Hasil penelitian ini menjelaskan bahwa financial Distress berpengaruh positif tetapi tidak signifikan terhadap audit report lag. Profitabilitas berpengaruh negatif dan signifikan terhadap audit report lag. Solvabilitas berpengaruh positif dan signifikan terhadap audit report lag. Ukuran Perusahaan memperlemah pengaruh financial distress terhadap audit report lag. Ukuran Perusahaan memperkuat pengaruh profitabilitas terhadap audit report lag. Ukuran Perusahaan memperkuat pengaruh solvabilitas terhadap audit report lag.
PENGARUH KEPEMILIKAN INSTITUSIONAL, INTENSITAS MODAL DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK(EMITEN SEKTOR BASIC MATERIALS BURSA EFEK INDONESIA PERIODE 2019-2023) Ananta, Engela; Marundha, Amor; Maidani, Maidani
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.911

Abstract

This study aims to examine and analyze the effect of institutional ownership, capital intensity and firm size on tax aggressiveness. The research method used is quantitative. The types and sources of data in this study are secondary data in the form of financial statements of companies listed on the Indonesia Stock Exchange (BEI) during the period 2019-2023. The sampling technique used is purposive sampling, with a total of 150 observation data samples. The data analysis in this study was conducted using Eviews 13. The results of this study explain that institutional ownership has a positive and significant effect on tax aggressiveness, capital intensity has a positive and significant effect on tax aggressiveness and firm size has a negative and significant effect on tax aggressiveness.
: English Language Herianti, Eva; Marundha, Amor; Nugrahanti, Trinandari Prasetya; Tarigan, Krisnawati; Herninta, Tiwi; Veny, Veny
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2420

Abstract

Effective financial management is crucial for Micro, Small, and Medium Enterprises (MSMEs) to accurately determine business profits and losses and conduct thorough evaluations for strategic decision-making. Many MSMEs struggle with suboptimal financial management due to a limited understanding of accounting principles, financial reporting, planning, and budgeting. To address these challenges, a community service team organized an event titled “Financial Management Education for MSMEs as a Tool to Determine Business Profit and Loss.” Held on June 29, 2024, in Kadudampit Subdistrict, Sukabumi Regency, the event engaged 30 MSME participants from Gede Pangrango Village, Sukamaju Village, and Kadudampit Village. The program included field observations, obtaining necessary permits, and the event execution. Participants underwent a pre-test to assess their initial knowledge, followed by a detailed instructional phase featuring presentations, discussions, and Q&A sessions. Topics covered included fundamental accounting principles, financial reporting, cost of production, pricing strategies, and break-even analysis. The event concluded with a post-test to evaluate knowledge improvements. Results indicated a significant enhancement in participants' understanding of financial management, likely aiding their business development and growth.
READINESS OF SMALL AND MEDIUM ENTERPRISES (SMES) TOWARDS A COMPETITIVE HALAL INDUSTRY THROUGH THE IMPLEMENTATION OF HALAL CERTIFICATION Herianti, Eva; Arifin, Ichwan; Nora, Liza; Marundha, Amor; Rudiatin, Endang; Wahyudi, Slamet; Tanjung, Juita; Muluk, Adrian; Anggraini, Dahlia Tri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2507

Abstract

The main objective of this community service is to provide some support and guidance to the Small and Medium Enterprises (SMEs) within the Women Farmers Group (KWT) Barokah in Pagedangan Village. Specifically, the assistance aims to facilitate the acquisition of halal certification, which is crucial for enhancing their competitiveness in the global market, given the increasing demand for such certification in the halal industry. It is imperative that forward-thinking SMEs understand the possible commercial advantages linked to halal certification. This program gives SME owners in Pagedangan Village informational materials and advice on the halal certification procedure. The project focuses on the business owners of KWT Barokah, which comprises 22 SMEs a relatively small number in comparison to the overall population of Pagedangan Village. These businesses include sectors such as frozen food, meatball products, catering, flavored milk beverages, herbal drinks, pecel peanut sauce, sukun chips, and Gabin cake filled with tape, among others. The assistance addresses specific issues identified by the community service team and offers tailored solutions to assist these entrepreneurs in obtaining halal certification. The anticipated outcome is that SME owners will enhance the quality of their products through halal certification and improve their readiness to compete in the halal market.
TRANSFORMASI DIGITAL PERPAJAKAN: STRATEGI UMKM DI BOGOR UNTUK MEMPERKUAT KEPATUHAN DAN DAYA SAING MELALUI PELATIHAN DAN PENDAMPINGAN Dwianika, Agustine; Kurniawan, Budi; Said, Lina; Herianti, Eva; Marundha, Amor; Fernando, Kenny; Widiastuti, Ni Putu Eka
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23930

Abstract

This Community Service (PKM) program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Curug Village, Bogor Regency, in understanding and utilizing digital-based taxation services. The activity, organized by the Forum of Accounting Lecturers of Higher Education (FDAPT) of the Indonesian Accountants Association, Jakarta Region, focuses on training and mentoring regarding e-SPT, MSME taxation, tax rates, and tax calculations, as well as promoting digital adoption in financial administration. A participatory and applied approach was used, involving partner needs identification, intensive training, and continuous mentoring. Evaluation was conducted through a comparison of pre-test and post-test scores. Results show a significant increase in participants' knowledge regarding digital tax obligations, with 85% of participants able to perform e-Filing and e-Billing independently and 70% beginning to use simple financial recording applications. A paradigm shift occurred from "tax-averse" to "tax-compliant due to awareness of rights and obligations." This activity successfully improved digital tax literacy, fostered compliance based on awareness, and created a more transparent business ecosystem, aligning with government efforts in national economic digitalization. This model is recommended for replication and multi-stakeholder collaboration.
Dampak Valuasi Saham Berdasarkan Model Pendapatan Residual dan Model Arus Kas Bebas Terhadap Reaksi Pasar yang Dimediasi oleh Variabel Asimetri Informasi : (Studi Empiris terhadap Perusahaan Infrastruktur di Indonesia) Manurung, Bennardo; Machdar, Nera Marinda; Marundha, Amor
Jurnal Bisnis dan Ekonomi Vol 2 No 3 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i3.48

Abstract

Abstrak : Kami menganalisis 199 sampel valuasi saham dan menggunakan dua model penilaian: Model Residu Pendapatan (RIM) dan Arus Kas Bebas (FCF) pada Asimetri informasi dan reaksi pasar diukur menggunakan metrik yang ditetapkan.   Tujuan : Penelitian ini mengkaji pengaruh metode valuasi saham dan asimetri informasi terhadap reaksi pasar di perusahaan infrastruktur Indonesia.   Metodologi : Metode yang diterapkan ialah pengumpulan nilai-nilai secara dokumentasi dan olah data yang diterapkan merupakan regresi linear berganda.   Hasil penelitian : RIM tidak secara signifikan mempengaruhi reaksi pasar, FCF tidak secara signifikan mempengaruhi reaksi pasar, Residual Income Model (RIM) Terhadap Informasi Asimetris terdapat pengaruh yang signifikan, FCF tidak berpengaruh signifikan, asimetris memiliki pengaruh signifikan terhadap reakasi pasar,  Asymmetric Information yang berperan sebagai mediator dalam analisis ini berhasil memberikan efek mediasi yang baik dan signifikan bagi RIM terhadap reaksi pasar, Asymmetric Information yang berperan sebagai mediator dalam analisis ini tidak berhasil memberikan efek mediasi yang baik dan signifikan bagi FCF terhadap reaksi pasar.
Co-Authors Abd. Rasyid Syamsuri Achmad Fauzi Achmad Fauzi Achmad, Fauzi Adrian Muluk Agustine Dwianika Ahmad Yani Alfitiara Fitriana Shiddiq Ananta, Engela Andika Dwi Hertanto Anggraini, Dahlia Tri Anissa Pujiwaty Arifin, Ichwan Arna Suryani Arna Suryani Arna Suryani Aureta Zhabila Eka Putri Azahra, Salwa Azizah Nursophia Azzahra Nabilla Bangar Hasioan Sianipar, Panata Breliastiti, Ririn Budi Kurniawan Cahyadi Husadha Caska - Chaerani, Fifi Cris Kuntadi Cut Zia Auralia Cyntia Shafa Zahrani Davala, Juan Davina Putri Mardhatilla Dewi Hargiyanti Dewi Puspaningtyas Faeni Dwi Intan Erdiyanti Endang Rudiatin Ery Teguh Prasetyo Eva Herianti Faroman Syarief Faroman Syarif Fernando, Kenny Fifi Chaerani Hadita, Hadita Handayani, Nur Tiara Haryanto Haryanto Herninta, Tiwi Hertanto, Andika Dwi Hilda Resti Khoirunnissa Ichwan Arifin Idel Eprianto Jannah, Siti Ghozinatul Khoirunnissa, Hilda Resti Komariah, Neng Siti Latipah, Siti Nur Lina Said Lukman, Hendro Maidani, Maidani Manurung, Bennardo Mardhatilla, Davina Putri Marinda Machdar, Nera Marzidhan, Whikanaulia Luthfihana Muluk, Adrian Mulyadi Mulyadi Mulyadi Mulyadi Nera Marinda Machdar Ni Putu Eka Widiastuti Nida Aulia Rasyid Nofriansyah, Luthfi Nora, Liza Novita, Rahma Dwi Nur Fikri, Sandi Nur Tiara Handayani Nursal, M. Fadhli Panata Bangar Hasioan Sianipar Pangaribuan, David Permatasari, Evi Pugo Bayu Prabowo Putri Maharani, Aprilia Putri, Tiara Eka Rachmat Pramukty Raden Achmad Harianto Raden Achmad Harianto Rahma Dwi Novita Randy Kuswanto Ranisyia dinda alfirani Rasyid, Nida Aulia Renaningtyas, Almira Ratih Rino Dwi Putra RR. Ella Evrita Hestiandari Rusyad Nurdin Safri Safri Salahuddin Al Ayubi Salsabil Zakia Salwa Azahra Sembiring, Rinawati Septemberizal Sianipar, Panata Bangar Hasioan Siti Maisa Zahara Slamet Wahyudi Suci, Bunga Manggala Sugihyanty, Eneng Syahidah Sari, Novita Tanjung, Juita Tarigan, Krisnawati Trinandari Prasetya Nugrahanti uswatun khasanah Vanesa Azhara Veny, Veny Wastam Wahyu Hidayat Whikanaulia Luthfihana Marzidhan Widarto Racbini Yulaeli, Tri Zahrani, Cyntia Shafa Zakia, Salsabil