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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen Pelayanan Publik Moneter : Jurnal Akuntansi dan Keuangan Jurnal Pemberdayaan Masyarakat Madani (JPMM) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat JURNAL MANAJEMEN MOTIVASI JMM (Jurnal Masyarakat Mandiri) International Journal of Supply Chain Management JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) MBIA Journal of Accounting Auditing and Business BALANCE Jurnal Akuntansi dan Bisnis JURNAL AKUNTANSI Jurnal Pengabdian Masyarakat Bumi Raflesia BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Terapan Journal of Economics and Business UBS JAKED Jurnal Abdimas Bina Bangsa ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi Jurnal Bisnis Mahasiswa Jurnal Pengabdian Masyarakat Aufa (JPMA) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Locus Penelitian dan Pengabdian Jurnal Pusat Inovasi Masyarakat DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Penelitian dan Pengabdian Masyarakat PERFECT EDUCATION FAIRY Jurnal Pengabdian Kepada Masyarakat Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora E-Jurnal Akuntansi KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Srihadi Winarningsih
Department Of Accounting, Faculty Of Economics And Business, Padjadjaran University, Bandung, 40132, Indonesia
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IMPLEMENTASI KONSEP STUDENT CENTERED LEARNING PADA PROGRAM VOKASI AKUNTANSI DAN PERPAJAKAN Winarningsih, Srihadi
Jurnal Ekonomi dan Bisnis Vol 15, No 2 (2019): Edisi November 2019
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v15i2.509

Abstract

Teacher Centered Learning adalah sistem pembelajaran yang memfokuskan kegiatan pada dosen, sehingga alih pengetahuan hanya dilakukan satu arah dari dosen ke mahasiswa. Ini berbeda dengan Student Centered Learning (SCL), karena dalam SCL kegiatan belajar mengajar terpusat pada siswa sebagai subjek yang akan belajar. Penelitian ini merupakan penelitian deskriptif, dengan melakukan wawancara dan menyebarkan kuesioner kepada dosen dan mahasiswa untuk mengetahui penerapan SCL. Hasil penelitian menunjukkan bahwa: (a) Dosen dan mahasiswa umumnya setuju dengan konsep SCL sebagai metode pembelajaran dalam program kejuruan Akuntansi dan Perpajakan, (b) Metode SCL jika diterapkan dengan benar dapat meningkatkan Softskill siswa, (c) Metode yang paling SCL yang sering diterapkan adalah: Studi kasus, Pembelajaran Berbasis Masalah, Instruksi Kontekstual, dan SGD (Diskusi Kelompok Kecil)
EFEKTIVITAS PEMERIKSAAN PAJAK DI INDONESIA Andri, Muhammad; Winarningsih, Srihadi; Devano, Sony
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i1.3404

Abstract

The main objective of this study is to examine and measure how much influence the factors that affect the effectiveness of tax audits in Indonesia. The study was conducted with a quantitative approach using multiple regression models. Tax auditor as a party directly involved in the tax audit is a relevant research subject. Cluster sampling technique was used to determine samples. In cluster sampling, the population is divided into clusters based on criteria such as target and realization of work unit acceptance, realization of extra effort and achievement of audit coverage ratio (ACR), so as to represent conditions in the population. The data were successfully collected from 166 tax auditors. The study shows that top management support, taxpayer attitudes and use of taxation information system have significant influence on tax audit effectiveness,while tax regulation and quality of tax audit have no significant influence on tax audit effectiveness.
ANALISIS IMPLEMENTASI PROGRAM PEMBEBASAN DENDA PAJAK DALAM PENERIMAAN PIUTANG PBB KOTA BANDUNG Dzikra, Nadya; Winarningsih, Srihadi
Jurnal Ekonomi dan Bisnis Vol 16, No 2 (2020): Edisi November 2020
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v16i2.632

Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisis tingkat efektivitas penerimaan piutang Pajak Bumi dan Bangunan (PBB) Kota Bandung sebelum dan sesudah adanya implementasi program pembebasan denda pajak. Data yang digunakan dalam penelitian ini adalah data primer yang didapatkan dari wawancara dengan kepala dan staf Sub Bidang Badan Pengelolaan Pendapatan Daerah (BPPD) Kota Bandung serta data sekunder yang didapatkan yaitu nilai piutang dan realisasi penerimaan piutang dari tahun 2015 hingga 2019.Berdasar hasil analisis yang dilakukan, didapatkan kesimpulan bahwa secara keseluruhan peningkatan terus terjadi setiap tahunnya, apalagi dengan kenaikan yang sangat signifikan setelah adanya program pembebasan denda pajak ini yaitu dengan angka rata-rata 28,12%. Namun jika disesuaikan dengan kriteria efektivitas, nilai tersebut masih dikatakan tidak efektif karena masih menunjukan angka dibawah enam puluh persen. Hal itu disebabkan masih adanya beberapa kendala dalam pengimplementasian seperti masih rendahnya tingkat kepatuhan wajib pajak, kurangnya sosialisasi program yang dilakukan, kurangnya memaksimalkan media massa dan media sosial, serta masih lambatnya sistem yang dimiliki.
ANALISIS MITIGASI SENGKETA PAJAK TERHADAP PAJAK PERTAMBAHAN NILAI MELALUI PERENCANAAN PAJAK Syafiqoh, Dzahniya; Winarningsih, Srihadi
Jurnal Ekonomi dan Bisnis Vol 16, No 1 (2020): Edisi April 2020
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v16i1.700

Abstract

Pertambahan Nilai (PPN) yang potensi terbesarnya ditemui di Kota Bandung, selain menyumbang pajak terbesar berdasarkan jenis pajaknya juga memiliki risiko pajak yang tinggi. Perencanaan pajak merupakan instrumen yang mampu memitigasi sengketa pajak PPN. Penelitian ini dilakukan untuk menjelaskan dan menganalisis mekanisme atau proses mitigasi sengketa pajak PPN melalui perencanaan pajak. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif dan teknik pengumpulan data melalui wawancara mendalam. Hasil penelitian ini menunjukkan bahwa perencanaan pajak yang optimal mampu menurunkan risiko PPN yang tinggi daengan menekan jumlah sengketa PPN
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS PEMERIKSAAN PAJAK DI INDONESIA Daris, Fiki Taufik; Winarningsih, Srihadi; Devano, Sony
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.3869

Abstract

The self assessment system require Directorate General of Taxation to conduct supervision of taxpayers effectively. One form if supervision is a tax audit which aims to assess the compliance of tax obligation. With limited resouces, DGT must cary out the good quality audits to be proper on target and have a broad impact on escalate tax compliance and revenue. The implementation and results of tax audit must be accountable and reliable in the eyes of stakeholders. This research is carried out with quantitative method using multiple regression analysis statistical test to determine how the effect of risk-based audit implementation, competence, professional skepticism, and the use of information technology on the quality of tax audits. The results of this study indicate that the variables of competence and utilization of information technology have an effect on the quality of tax audits, while the variables of riskbased audit implementation and professional skepticism have no effect toward the quality of tax audits. Simultaneously all the variables x affect the quality of tax audits
The Effect of Net Profit Margin and Return on Equity Toward Profit Growth Novia Handayani; Srihadi Winarningsih
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.8701

Abstract

Abstract  - Profit Growth is one thing that is very important in many ways. Both for the benefit of the country and for the benefit of a company. To see the financial condition of a company, we can see it from the profit generated by the company. For this reason, this research was conduted to determine a relation between NPM and ROE toward Profit Growth on Food and Beverage company listed on Indonesia Stock Exchange period 2016-2019.  The population in this study were 26 Food and Beverage company listed on Indonesia Stock Exchange in the 2016-2019 period while the sample was 16 Food and Beverage company listed on IDX. Based on the result, the test of simultaneously result with the statistical test show that the variable NPM and ROE simultaneously affect the Profit Growth. Partially, NPM has an influence toward Profit Growth and ROE has an influence toward Profit Growth. The magnitude of the effect of the predictor variable using the coefficient of determination as much as 41,3% while the remainig 58,7% is influenced by other variables outside this research model. Keywords: Net Profit Margin (NPM), Return On Equity (ROE), Profit Growth
The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency Yasmin Yasmin; Srihadi Winarningsih; Sri Mulyanti
Jurnal Manajemen Pelayanan Publik Vol 5, No 1 (2021): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v5i1.25785

Abstract

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.
Analysis of Factors Affecting the Quality of Internal Audit Eni Nurhaedin; Srihadi Winarningsih; Devianti Yunita Harahap
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1556

Abstract

The role of state-owned enterprises (BUMN) to provide contribution to the growth of the economy in which case it will impact on the improvement of the welfare of the people of Indonesia. One of the of the role of internal auditors who are qualified are participating as well as provide assistance to the company to minimize the errors that may occur. This study re-tested the factors - factors that affect the quality of internal audit. The research method uses descriptive verification method with quantitative approach. Samples of research this is Internal Auditors and Committee on Audit in the BUMN office center r in West Java. The type of data used in this study is the primary data source in the questionnaire form. Research is using path analysis to test the construct paths are tested by empirical or not. The data were processed using the Statistical Package for Social Sciences (SPSS) program. Results of the study showed that objectivity is not influenced positive in significant the quality of Internal Audit, Integrity and Competence are partially influenced positive in significant to the quality of Internal Audit. And simultan there is influence positively in significant from Objectivity, Integrity and Competence of the Quality of Internal Audit.
Effect of Successful Implementation of SIPKD and Human Resource Competence in supply chain management and Budget Decision Making (Survey of Local Governments in West Java and Banten Provinces) Kurniawan Kurniawan; Sri Mulyani; Harry Azhar Azis; Srihadi Winarningsih
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.289 KB)

Abstract

Abstract- This study aims to determine the effect of the successful implementation of SIPKD and human resource competencies on supply chain management and budget decision-making quality. Hypothesis-testing research is conducted using qualitative primary data collected from questionnaires. The total population of the data set was 37 local governments. Structural equation modeling is the analytical method used to measure the successful application of SIPKD and human resource competence on financial statement quality and budget decision-making quality. The results of this study indicate that the successful implementation of SIPKD and human resource competence significantly influence financial statement quality. An improvement in financial statement quality is influenced by the successful implementation of SIPKD, and human resource competencies improve budget decision-making quality.
THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON COMPANY PERFORMANCE IN SHARIA GENERAL BANKING Intan Nia Maulida; Srihadi Winarningsih
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2222

Abstract

The research is focused on how characteristics of audit committee affect the company performance. The audit committee characteristics as independent variable is measured by audit committee size, independence of audit commitee, and audit committee meeting frequeny, as the dependent variable, the company performance is measured by return on assets ratio (ROA). To analyze the data this research is using descriptive statistic analysis, the method to test the hypothesis is using multiple linear regression. By several category that applied using purposive sampling, the research is using eleven sharia general banks in Indonesia. The study results shown that the audit committee size and audit committee meetings frequency affected company performance. Then the independence of audit committee has no influence to company performance. Simultaneously, audit committee characteristhics are statistically affected the company performance. Based on this research the company is expected to pay more attention to aspects - aspects that can support return on assets, company management should improve the performance of the audit committee in maximizing the rate of return on assets. This means this study can drawn an implication that the greater size of the audit committee can improve the performance of the audit committee in an effective oversight function in maintaining company performance.
Co-Authors Adiningsih, Tutut Agoes , Sukrisno Ahmad Zakie Mubarrok Akhmad Fajar Alwi, Mochamad Aminuddin, Novia Amsaroka, Muhamad Hayan Anisa Shafa Aunur Rozana Anisa shafa Aunur Rozana Bahtiar Effendi Cahya Irawady Citra Sukmadilaga Citra Sukmadilaga Citra Sukmadilaga Citra Sukmadilaga Daris, Fiki Taufik Desy Astrid Anindya Devianti Yunita Harahap Dewi Febriani Dri Asmawanti-S Dzikra, Nadya Elly Suryani Eni Nurhaedin Erdapuspita, Zsa Zsa Ilmanabilah Evita Puspitasari Faoziah Ulfah Fatmawati Farhatun Nisa Featy Octaviany Galih Putra Prawiranegara Galih Putra Prawiranegara Gusdiana, Erwin Hadi Wibowo, Sugiharto Hani Sri Mulyani Harry Azhar Azis Hasibuan, Ahmad Basid Hendri Hermawan Adinugraha Heryah, N. Hilda Annisawanti Hilda Annisawanti Husain Kamal Iis Solihat Intan Nia Maulida Irawan, Nugrahadi Fajria Irfani, Khansha Sindra Julialevi, Karina Odia Kanta Rio Saputra Karina Odia Julialevi Khansha Sindra Irfani Kurniawan Kurniawan Leopold Melkiano Triangga Dawu Leopold Melkiano Triangga Dawu Lestari, Sri Widi Lidya Agustina Lina Yulianti Megawati , Lokita Rizky Memed Sueb Mochammad Ridwan Mochammad Wahyudin Zarkasyi Mochammad Wahyudin Zarkasyi Mohamad Iqbal Mohamad Iqbal Mubarrok, Ahmad Zakie Nanik Rahayu Nanik Rahayu Ngirfan, Achmad Ni Putu Desinthya Azhari Novia Aminuddin Novia Handayani PARDEDE, Mazmur Pera Yulianingsih Petrolis Nusa Perdana, Petrolis Nusa Phelia, Anisya Pramono, Sigid Eko Putri, Rizki Dwi Utami Rahmat Saleh Rishi Septa Saputra Rozana, Anisa shafa Aunur Saputra, Rishi Satria, Dy Ilham Sembiring, Rinawati Siti Ita Rosita Sony Devano Souw, Jerry Sri Mulyanti Sujatmiko Wibowo Sulhani, Sulhani Sulistiono Syafiqoh, Dzahniya Tresno Eka Jaya, Tresno Eka Tri Utami Lestari Tri Widiastuty Wahyudin Zarkasyi Wida Rahmayani, Melia Widayanti, Asti Winwin Yadiati Winwin Yadiati Yasmin Yasmin Yuniati Yuniati Yunita, Devianti Yuszak M. Yahya Zaldy Adrianto Zaldy Adrianto Zikria, Annisa