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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 Asian Journal of Community Services (AJCS) Jurnal Abdi Mandala JURNAL ECONOMINA International Journal of Advanced Multidisciplinary 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 Greenation Ilmu Akuntansi
Marundha, Amor
Unknown Affiliation
Religion 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 Modernisasi Sistem Administrasi Perpajakan, Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Jakarta Timur Novita, Rahma Dwi; Marundha, Amor; Khasanah, Uswatun
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1197

Abstract

Penelitian ini bertujuan untuk menguji pengaruh modernisasi sistem administrasi perpajakan, pengetahuan perpajakan dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM di Suku Dinas Perindustrian, Perdagangan, Koperasi Usaha Kecil dan Menengah Jakarta Timur. Metode penelitian ini menggunakan metode penelitian kuantitatif. Populasi yang digunakan adalah wajib pajak orang pribadi yang menjalankan UMKM di Kota Jakarta Timur yang memiliki NPWP. Penelitian ini menggunakan teknik purposive sampling. Dalam penelitian ini metode analisis data menggunakan Partial Least Square (PLS). Yang mempresentasikan hasil dan hipotesis penelitian. Hasil pengujian menjelaskan bahwa modernisasi sistem administrasi perpajakan berpengaruh positif dan signifikan kepatuhan wajib pajak UMKM, pengetahuan perpajakan dan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak UMKM.
Pengaruh Penerimaan Pajak Hotel, Pajak Restoran, dan Pajak Parkir terhadap Pendapatan Asli Daerah (PAD) DKI Jakarta Periode 2020-2022 (Studi Empiris pada Bapenda Provinsi DKI Jakarta) Zakia, Salsabil; Marundha, Amor; Khasanah, Uswatun
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1198

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Pajak Hotel, Pajak Restoran, dan Pajak Parkir Terhadap Pendapatan Asli Daerah DKI Jakarta Periode 2020-2022. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari Bapenda Provinsi DKI Jakarta yaitu laporan target dan realisasi pajak hotel, pajak restoran, pajak parkir, dan pendapatan asli daerah DKI Jakarta per-kecamatan periode 2020-2022. Teknik pengambilan sampel menggunakan pendekatan sampling jenuh, di mana seluruh anggota populasi dijadikan sampel, yaitu sebanyak 129 data observasi. Pengolahan data dalam penelitian ini menggunakan eviews versi 13. Hasil penelitian ini menunjukkan bahwa pajak hotel berpengaruh positif dan signifikan terhadap pendapatan asli daerah, pajak restoran berpengaruh positif dan signifikan terhadap pendapatan asli daerah, dan pajak parkir berpengaruh negatif dan signifikan terhadap pendapatan asli daerah.
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.
ARE LOCAL GOVERNMENTS OVERCONFIDENT WITH THE EFFECT OF BUDGET FORECAST ERRORS ON BUDGET DEVIATION? Marundha, Amor
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 6 No. 2 (2020): JTAKEN Vol. 6 No. 2 December 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v6i2.480

Abstract

This study aims to examine the effect of budget forecast errors on budget deviations moderated by local governments’ overconfidence. The research sample used regency/city governments in Indonesia during the 2017-2019 period. The analysis tool uses Eviews version 10 and SPSS version 22. The results showed that budget forecast errors had a positive and significant effect on budget deviation, but the local government’s overconfidence cannot cause an effect of budget forecast errors on the budget deviation. Additional test results of this study also showed that regency/city governments who were overconfident tend to fail in controlling their budget which could cause a surplus or deficit compared to local governments that were not overconfident. The same conditions apply to budget forecast errors. This means that regency/city governments that are overconfident tend to estimate budgets that are too high for revenue and/or budget estimates that are too low for expenditure compared to local governments that are not overconfident. Consistent with the main test results, this study shows that budget forecast errors have a significant effect on budget deviation and tend to occur in the Central Indonesian region category. Furthermore, overconfident regency/city governments cannot moderate the effect of budget forecast errors on budget deviations. Finally, these findings indicate that there is no difference between the budget forecast errors and the budget deviation in the three categories of western, central, and eastern Indonesia. 
The role of obedience pressure and self-monitoring in public procurement fraud: An experimental analysis Marundha, Amor; Herianti, Eva; Anggraini, Dahlia Tri
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 1 (2024): JTAKEN Vol. 10 No. 1 June 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i1.1592

Abstract

Fraud in public procurement is a critical issue; it erodes public trust and disrupts service delivery. Understanding the factors behind procurement fraud is vital for creating effective prevention strategies. While previous studies have linked obedience pressure to unethical behavior, they have not fully examined the role of self-monitoring. This study addresses this gap by investigating the impact of obedience pressure on fraudulent procurement behaviors, with self-monitoring as a moderating factor. Using an experimental method and a 2x2 factorial design, the study involved accounting students from the University of Muhammadiyah Jakarta. Findings indicate that self-monitoring significantly influences the relationship between obedience pressure and fraud: high self-monitoring individuals do not reduce fraudulent behavior under obedience pressure, unlike their low self-monitoring counterparts. Conversely, highly self-monitoring individuals exhibit less fraud when not under obedience pressure compared to those who experience such pressure. The study concludes that regardless of self-monitoring levels, subordinates tend to follow superior orders, underscoring the need for strict supervision to curb unethical practices. This research enhances attribution theory by highlighting that obedience pressure from superiors is a key factor driving fraud in the procurement process.
Co-Authors Abd. Rasyid Syamsuri 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 Davina Putri Mardhatilla Dewi Puspaningtyas Dwi Intan Erdiyanti Ery Teguh Prasetyo Eva Herianti Faroman Syarief Fernando, Kenny Hadita, Hadita Handayani, Nur Tiara Hargiyanti, Dewi Haryanto Haryanto Herninta, Tiwi Hertanto, Andika Dwi Hery Widijanto Ichwan Arifin Idel Eprianto Jannah, Siti Ghozinatul Juita Tanjung 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 Nursal, M. Fadhli Panata Bangar Hasioan Sianipar Pangaribuan, David Pugo Bayu Prabowo Putri Maharani, Aprilia Putri, Tiara Eka Rachmat Pramukty Raden Achmad Harianto Randy Kuswanto Ranisyia dinda alfirani Rasyid, Nida Aulia RR. Ella Evrita Hestiandari Rudiatin, Endang Rusyad Nurdin Salahuddin Al Ayubi Salwa Azahra Sembiring, Rinawati Septemberizal Sianipar, Panata Bangar Hasioan Siti Maisa Zahara Slamet Wahyudi Suci, Bunga Manggala 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