Articles
<![CDATA[Inklusi Pajak PP No. 23 Tahun 2018 PPh Final Bagi UMKM Ciracas ]]>
<![CDATA[Dyah Pita Sari, Ratna Hindria]]>;
<![CDATA[Nugraheni, Ranti]]>;
<![CDATA[Miftah, Munasiron]]>
<![CDATA[ DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/jd.v4i2.463
<![CDATA[Saat ini perkembangan jumlah Usaha Mikro, Kecil, dan Menengah (UMKM) semakin meningkat, mencapai 60 juta di seluruh wilayah Indonesia. UMKM sendiri bertujuan untuk menumbuhkan dan mengembangkan usahanya dalam rangka membangun perekonomian nasional berdasarkan demokrasi ekonomi yang berkeadilan.Perkembangan pesat jumlah UMKM di Indonesia saat ini ternyata tidak selaras dengan jumlah penerimaan pajak dari UMKM. Kesadaran dan kepatuhan pajak juga menjadi salah satu penyebab masih kecilnya penerimaan pajak dari sektor UMKM. Pengetahuan mengenai perpajakan masih kurang dipahami oleh para pelaku UMKM. Penting adanya pemahaman aturan tentang pajak final untuk penghasilan bruto tertentu berikut juga teknis perpajakannya. Kecamatan Ciracas merupakan salah satu kecamatan yang ada di Wilayah Jakarta Timur. UMKM di wilayah Ciracas cukup banyak dan berada di bawah pengawasan Suku Dinas Koperasi dan Usaha Kecil Menengah serta perdagangan di wilayah Jakarta Timur. Para pelaku UMKM di Ciracas masih belum memahami tentang pajak final untuk penghasilan bruto tertentu yang seharusnya telah dipahami oleh mereka selaku wajib pajak. Berdasar permasalahan di atas, kami tim pengabdi ingin memberikan sosialisasi dan penjelasan bagi para pelaku UMKM di Ciracas terkait implementasi atas dikeluarkannya PP No 23 tahun 2018 tentang Pajak Penghasilan atas Penghasilan dari Peredaran Bruto Tertentu sebagai pengganti atas PP No 46 Tahun 2013. Dengan adanya kegiatan ini diharapkan mampu memberikan sumbangsih bagi pemerintah dalam upaya meningkatkan pendapatan pajak serta mendukung program yang digalakkan oleh Direktorat Jenderal Pajak (DJP) agar pemahaman bagi para wajib pajak semakin baik dan hal tersebut dapat berdampak pada tingkat kepatuhan wajib pajak.Kata kunci—UMKM, Pajak Final ]]>
<![CDATA[Improving BUMDes Management Capabilities Through Training on Organizational Management, Finance and Digital Marketing (BUMDes Margamulya Kec. Cileles Lebak Banten) ]]>
<![CDATA[Manggabarani, Alfatih S.]]>;
<![CDATA[Marlina, Marlina]]>;
<![CDATA[Miftah, Munasiron]]>
<![CDATA[ JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 3 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan) ]]>
Publisher : <![CDATA[STKIP Yapis Dompu ]]>
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DOI: 10.54371/jiip.v6i3.1611
<![CDATA[BUMdes in Cileles Sub-district, Lebak Regency are an organization that was only established in 2016. The establishment of BUMdes as a form of the village government's efforts to increase the village's original opinion and improve the living standards of Margamulya Village residents. through the first years of the establishment of BUMdes which is the most critical stage with the highest failure rate in the life cycle of the organization. This phenomenon is called the liability of newness, a high failure for new organizations because there is no formal structure in the process of generating added value and the existence of a standard and definite work procedure system. Through the BUMdes management training program emphasizing professionalism in financial and marketing management. The preparation of work plans as a work reference and supported by documented work procedures and division of tasks, authority and reporting becomes the BUMdes strength in ensuring the sustainability of the organization. aims to: (1) Help provide for the operational needs of BUMdes; (2) Train in finance, marketing and BUMDes/organization; (3) Create members who have commitment and loyalty high; (4) Train members to entrepreneur; (5) Partner Non Productive (Knowledge Increase, Skill Increase, Revenue Increase, Service Increase).]]>
<![CDATA[Factors Influencing the Company Value ]]>
<![CDATA[Wijaya, Febryanto Yudha]]>;
<![CDATA[Miftah, Munasiron]]>
<![CDATA[ International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 4 No. 1 (2024): Vol. 4 No. 1 (2024): April | International Journal of Business, Technology and ]]>
Publisher : <![CDATA[Garuda Prestasi Nusantara Consulting ]]>
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DOI: 10.52218/ijbtob.v4i1.305
<![CDATA[This research is quantitative research which aims to determine the effect of profitability, solvency, firm size, and independent commissioner on firm value. Companies included in the LQ 45 stock index that are listed on the Indonesia Stock Exchange for the 2018–2022 timeframe make up the study's population. The purposive sampling strategy was utilized to gather 125 samples for this study. In this analysis, multiple linear regression was utilized. The findings reveal that profitability has a notable and positive impact on firm value. Conversely, solvency doesn't exhibit a significant effect on firm value. Furthermore, firm size shows a significant negative correlation with firm value, while the presence of independent commissioners doesn't demonstrate a significant influence on firm value. Keywords : Profitability, Solvency, Firm Size, Independent Commissioner, Firm Value]]>
<![CDATA[Reaksi Investor Terhadap Pengumuman Kenaikan Dan Penurunan Dividen di Bursa Efek Indonesia ]]>
<![CDATA[Miftah, Munasiron]]>;
<![CDATA[Aziz, Alfida]]>
<![CDATA[ IKRAITH-EKONOMIKA Vol. 8 No. 1 (2025): IKRAITH-EKONOMIKA Vol 8 No 1 Maret 2025 ]]>
Publisher : <![CDATA[Universitas Persada Indonesia YAI ]]>
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DOI: 10.37817/ikraith-ekonomika.v8i1.4285
<![CDATA[Penelitian ini dilakukan dengan tujuan agar mengevaluasi efek dari pengumuman dividen pada sahamsebelum dan setelah pengumuman tersebut dibuat, serta untuk membandingkan bagaimana investormerespon terhadap pengumuman dividen yang naik dibandingkan dengan yang turun. Periode yangditeliti adalah dari tahun 2018 sampai 2022, dan memakai metode event study. Populasi yang ditelitiialah semua perusahaan yang tercatat di Bursa Efek Indonesia. Sebanyak 120 perusahaan yangmengumumkan dividen selama periode tersebut dipilih sebagai sampel melalui purposive sampling.Estimasi return dihitung denganmemakaimodelmarket adjusted. Untuk pengujian hipotesis, digunakanone sample t-test. Temuan dari studi ini memperlihatkan bahwa ada reaksi dari investor padapengumuman dividen, baik saat dividen dinaikkan maupun diturunkan, tetapi tidak ada perbedaan yangmencolok dalam reaksi investor antara kedua kondisi tersebut.]]>
<![CDATA[Mengevaluasi Pengungkapan ESG Perusahaan: Tingginya Potensi Greenwashing dalam Sustainability Report ]]>
<![CDATA[Sekar Arum, Lingga]]>;
<![CDATA[Z. Soeratin, Harry]]>;
<![CDATA[Miftah, Munasiron]]>
<![CDATA[ Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 2 (2024): JTIMB | Desember 2024 ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Advent Indonesia ]]>
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<![CDATA[This study aims to evaluate the potential for greenwashing in companies' sustainability reports by investigating the internal factors that influence the level of ESG integration in their financial reporting. The research employs a qualitative approach using the literature review method to explore and synthesize findings from various relevant literature sources. The literature search strategy involves combining keywords such as "greenwashing," "sustainability report," "ESG disclosure," and others across prominent academic databases and publications from related organizations. Inclusion criteria include literature discussing greenwashing in the context of sustainability reporting or ESG disclosure, published within the last 10 years. The data analysis utilizes content analysis to identify and categorize key findings related to greenwashing potential, driving factors, and implications for companies and stakeholders. The results highlight the urgency of ESG disclosure, indicators of greenwashing in sustainability reports, the impact of greenwashing on brand reputation, investment attractiveness, and real-world cases such as Coca-Cola's sustainability reporting practices. Additionally, the study examines the implementation of greenwashing in Indonesian companies' sustainability reports, particularly in extractive sectors. The findings provide insights into strategies for enhancing stakeholder trust in corporate environmental practices and building a sustainable future.]]>
<![CDATA[PEMBERDAYAAN EKONOMI WANITA MELALUI PENGEMBANGAN BATIK ECOPRINT: INOVASI KREATIF DAN RAMAH LINGKUNGAN DI LIMO, DEPOK ]]>
<![CDATA[Nastiti, Heni]]>;
<![CDATA[Pangestuti, Dewi Cahyani]]>;
<![CDATA[Miftah, Munasiron]]>;
<![CDATA[Sumilir, Sumilir]]>
<![CDATA[ Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 3 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/jub.v4i3.261
<![CDATA[The problem faced by women in Limo, Depok is limited access to economic opportunities and specific skills for business development. This program aims to empower women through training and mentoring in ecoprint batik techniques, enabling them to establish self-sustaining, environmentally friendly creative businesses. The methodology includes outreach, intensive training, business management mentoring, and evaluation of results. Conducted over three sessions in June 2024, participants were taught technical Ecoprint skills and received business management guidance. Results show significant improvements in technical skills and business understanding, increasing participants' confidence in running independent businesses. The program has had a positive impact on the local economy and empowered participants for the long term. It is recommended that the program be expanded to include advanced training and broader collaboration to support the sustainability of participants' businesses]]>
<![CDATA[Peningkatan Kualitas Pelaporan Keuangan Melalui Pelatihan Penghitungan Harga Pokok Produksi Bagi Pengrajin Keripik Tempe di Desa Kedung Waringin Bojong Gede, Bogor ]]>
<![CDATA[Saebani, Akhmad]]>;
<![CDATA[Miftah, Munasiron]]>
<![CDATA[ IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Vol 4, No 2 (2024): IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat ]]>
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DOI: 10.26858/iptek.v4i2.68351
<![CDATA[Abstrak. Pengabdian masyarakat ini bertujuan untuk memberikan pemahaman dan keterampilan pelaku usaha kecil dan menengah (UKM) khususnya pengrajin keripik tempe di Desa Kedung Waringin, Bojong Gede-Bogor dalam menghitung harga pokok produksi (HPP) yang benar. Banyak pelaku UKM sering mengalami kesulitan dalam menentukan harga jual yang sesuai, karena kurangnya pemahaman mengenai komponen biaya produksi dan metode penghitungan HPP. Kegiatan pengabdian ini dilakukan dalam bentuk pelatihan dengan melakukan simulasi perhitungan HPP dengan contoh kasus sederhana yang relevan bagi peserta. Metode pelatihan melibatkan pendekatan interaktif dan diskusi agar peserta dapat lebih mudah memahami konsep yang diberikan.Pelatihan ini berhasil memberikan pemahaman peserta tentang komponen biaya dalam produksi, seperti biaya bahan baku, tenaga kerja langsung, dan biaya overhead. Hasil evaluasi menunjukkan bahwa peserta mampu melakukan penghitungan HPP dengan benar dan dapat menentukan harga jual yang sesuai berdasarkan biaya produksi. Penguasaan HPP ini diharapkan dapat meningkatkan daya saing produk UMKM khususnya produk keripik tempe dan membantu pelaku usaha dalam mengoptimalkan keuntungan usahanya. Pelatihan ini juga membuka peluang untuk pendampingan lanjutan bagi UMKM dalam aspek manajemen keuangan dan strategi penetapan harga. Kata kunci: Pelatihan, Harga Pokok Produksi, UMKM, Pengrajin Keripik Tempe.]]>
<![CDATA[Dual benefits? Examining how carbon tax influences green investment and government revenue in Indonesia and China ]]>
<![CDATA[Taufiq, Ahmad]]>;
<![CDATA[Miftah, Munasiron]]>;
<![CDATA[Jubaedah, Jubaedah]]>
<![CDATA[ Educoretax Vol 5 No 3 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i3.1399
<![CDATA[This study aims to analyze the impact of carbon tax implementation on green investment and state tax revenue through a comparative study between Indonesia and China. The carbon tax is considered a policy instrument that not only drives carbon emission reductions but also creates new economic opportunities, particularly in the renewable energy sector. This research employs a qualitative method using content analysis and a scoping review approach to examine secondary data from various international sources. The findings reveal that the implementation of carbon taxes in both countries significantly contributes to the growth of green investment and state revenue. China has demonstrated global leadership through its carbon tax policies supported by substantial investments in renewable energy sectors such as solar and wind power. Conversely, Indonesia, while at an early stage of implementation, exhibits great potential in attracting green investments with more effective policy support and the development of green energy infrastructure. Additionally, carbon taxes contribute to significant carbon emission reductions, as evidenced by studies highlighting the long-term benefits of this policy. This study concludes that the carbon tax functions not only as a fiscal tool to increase state revenue but also as a catalyst for a sustainable green economic transition. Consistent implementation of carbon taxes, supported by policy frameworks and stakeholder collaboration, has the potential to accelerate the transition toward a low-carbon economy in both countries.]]>
<![CDATA[PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Krisnawati, Eka]]>;
<![CDATA[Miftah, Munasiron]]>
<![CDATA[ EQUITY Vol 18 No 2 (2015): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v18i2.467
<![CDATA[This study aimed to examine the effect of Dividend Policy, Policy Liabilities and Profitability of Company Value of the companies listed in Indonesia Stock Exchange period 2011 to 2014. The population in this study a number of 60 companies listed in Indonesia Stock Exchange. Data obtained from financial statements 2011 to 2014 that has been published. Obtained a total sample of 15 companies. The analysis technique used is multiple linear regression and hypothesis testing with constant 5%.In this study occur existing data were not normally distributed, this is due to some extreme values that look very different from the value of other observations. Of the 60 samples of existing research, as many as 24 sample company data should be eliminated (outlier data). It is intended to dispose of the data extremes can cause data distribution becomes normal, so that the data is left as many as 36 samples were used.The results showed that the dividend policy has no significant effect on the value of the company, debt policy does not significantly influence the company's value and profitability significantly influence the value of the company. The coefficient of determination R square indicates 0,073 or 7,3% of explaining that the variable is explained by the variable company value and dividend policy, policy liability and profitability the remaining 92,7% is explained by other variables.]]>
<![CDATA[Tax avoidance in the Indonesian manufacturing industry ]]>
<![CDATA[Manihuruk, Ricardo Samuel]]>;
<![CDATA[Arieftiara, Dianwicaksih]]>;
<![CDATA[Miftah, Munasiron]]>
<![CDATA[ Journal of Contemporary Accounting Volume 3 Issue 1, 2021 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol3.iss1.art1
<![CDATA[This study aims to determine tax avoidance in the Indonesian manufacturing industry. The control variable is the industrial sub-sector. In this study tax avoidance is proxied as book tax differences. This study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. Using the STATA 13 regression data panel, this study shows that capital intensity has no significant effect on tax avoidance and inventory intensity has no significant effect on tax avoidance. However, this study found that industry auditors' specialization had a positive effect on tax avoidance. This study contributes to enhancing empirical evidence of audit quality, proxied by industry auditors' specialization can provide assurance of managers' tax avoidance activities did not violate the fairness principle, thus increase tax avoidance activities.]]>
