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All Journal Syntax Literate: Jurnal Ilmiah Indonesia JMM (Jurnal Masyarakat Mandiri) Jurnal Teknologi Pendidikan Owner : Riset dan Jurnal Akuntansi These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Jurnal Abdi Masyarakat Indonesia Jurnal Penelitian Inovatif Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Media Farmasi Indonesia Jurnal Ilmu Sosial Humaniora Indonesia International Journal of Management and Business Economics Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat JURNAL MULTIDISIPLIN ILMU AKADEMIK International Journal of Pertapsi JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Nisa, Farhatun
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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The Influence Of Tax Understanding, Taxpayer Awareness And Tax Sanctions On The Compliance Of E-Commerce Actors In Fulfilling Tax Obligations (Case Study of Individual Taxpayers of E-commerce Actors in DKI Jakarta Province, Indonesia) Helwa Syazwana Azkya; Nisa, Farhatun
International Journal of Management and Business Economics Vol. 2 No. 3 (2024): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v2i3.592

Abstract

The main problem of taxation in Indonesia is the low level of taxpayer compliance, which is caused by minimal awareness and understanding of tax obligations and neglect of tax aspects of online transactions by e-commerce actors. This study aims to analyze the effect of tax understanding, taxpayer awareness, and tax sanctions on the compliance of e-commerce actors in DKI Jakarta Province. The research method used is a quantitative approach with a sample of 100 e-commerce actors selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using a t-test (partial). The results of the study indicate that tax understanding, taxpayer awareness, and tax sanctions have a positive and significant effect on e-commerce actor compliance. Based on these findings, it is recommended that the government increase tax socialization and education programs and apply strict sanctions to improve taxpayer compliance in the e-commerce sector.
ANALISIS IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM KINERJA PELAYANAN DAN PENYUSUNAN LAPORAN KEUANGAN BADAN LAYANAN UMUM DAERAH : Studi pada BLUD Puskesmas Pabedilan, Kabupaten Cirebon Istiqomah, Nur Ahfli; Nisa, Farhatun
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 1 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i1.547

Abstract

The Regional Public Service Agency (BLUD) was established by the Government in an effort to fulfill community services, and it is authorized financial management flexibility to support service delivery.  BLUD that is commonly found by the community is the Public Health Centre (Puskesmas), which is a first-level health facility that aims to provide optimal health services. The implementation of optimal health services is supported by policies that authorize BLUD to manage finances independently and then account for the authority by preparing financial reports. The implementation of BLUD necessitates the establishment of robust internal control mechanisms. These mechanisms are designed to ensure that BLUD operates in accordance with its objectives, while also mitigating potential health and financial risks. Research conducted at BLUD Puskesmas Pabedilan revealed that the internal control mechanisms at BLUD Puskesmas Pabedilan have endeavored to implement the five components of control in the performance of services and the preparation of financial statements. However, the study identified deficiencies in the supervision of medications and medical devices, the simultaneous holding of positions by internal auditors and financial managers, and the absence of an ideal internal control configurations
Tinjauan Aspek Transparansi dan Akuntabilitas Dana Kampanye Pemilu 2024 pada Partai Gerakan Indonesia Raya Aryana, Ken Paramitha; Hasan, Annisa Nabila; Nisa, Farhatun
Jurnal Ilmu Sosial Humaniora Indonesia Vol 5 No 1 (2025): JISHI - Juni 2025
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jishi.291

Abstract

Transparansi dan akuntabilitas dalam penggunaan dana kampanye merupakan aspek krusial dalam menjaga integritas proses demokrasi. Penelitian ini bertujuan untuk menganalisis tingkat transparansi dan akuntabilitas laporan dana kampanye Partai Gerakan Indonesia Raya (GERINDRA) pada Pemilu 2024. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode analisis dokumen. Data diperoleh dari laporan-laporan resmi yang dipublikasikan oleh GERINDRA, termasuk Surat Pernyataan Kepatuhan, Asersi atas Laporan Penerimaan dan Pengeluaran Dana Kampanye, serta Laporan Asurans Independen dari Kantor Akuntan Publik. Analisis difokuskan pada kesesuaian pelaporan dengan ketentuan regulasi dan indikator good governance dalam pendanaan politik. Hasil penelitian menunjukkan bahwa GERINDRA telah menunjukkan upaya pemenuhan prinsip transparansi dan akuntabilitas melalui penyediaan laporan yang telah diaudit secara independen dan penggunaan Rekening Khusus Dana Kampanye (RKDK). Keterlibatan Kantor Akuntan Publik dalam proses audit mencerminkan komitmen terhadap tata kelola keuangan kampanye yang akuntabel. Namun, penelitian ini juga menemukan bahwa koordinasi antara pengurus pusat dan daerah dalam penyusunan laporan masih perlu diperkuat, terutama untuk memastikan konsistensi dan kelengkapan pelaporan di tingkat regional. Temuan ini penting bagi penguatan tata kelola keuangan partai politik di Indonesia serta memberikan kontribusi bagi pengembangan kebijakan publik yang mendukung transparansi pendanaan politik sebagai bagian dari sistem demokrasi yang sehat.
Analisis Dampak Transisi Dari SAK ETAP Ke SAK EP Terhadap Laporan Keuangan Dan Implikasinya Pada Perpajakan Ramadan, Wiar Rizky; Nisa, Farhatun
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 2 No. 4 (2025): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v2i4.5948

Abstract

This study aims to analyze the impact of the transition from SAK ETAP to SAK EP on the presentation of financial statements and its tax implications, using a qualitative approach through case studies on three entities. The results showed that the transition significantly affected the recognition, classification and disclosure aspects of the financial statements, especially in revenue, allowance for losses on receivables, fixed assets and post-employment benefits. This difference in accounting treatment creates the need for fiscal reconciliation and the potential for deferred tax. The research also revealed various implementation challenges such as low accounting literacy, limited historical data, and lack of adequate human resources. As an adaptation effort, entities make policy adjustments through internal training, continuous evaluation, and strengthening coordination with tax and accounting authorities.
Pengaruh Transfer Pricing Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Siburian, Valentina N.C; Nisa, Farhatun
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.5936

Abstract

This study aims to analyze the effect of transfer pricing on tax avoidance with institutional ownership as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period The analysis method used is moderating regression analysis with a quantitative approach using Eviews 12 software. The research sample was selected using a purposive sampling technique for mining companies that had complete and relevant data during the research period.
Analysis Tax Regulation MoF 79/2023: Assessing Legal Certainty & Justice in Regulation and Practice Priyono, Agus Puji; Nisa, Farhatun
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2310

Abstract

The fundamental principles of justice and legal certainty are integral components of the rule of law, concerning the protection of individual rights, specifically in taxation. In this context, the importance of regulation demands the presence of strong legal values. Legal certainty guarantees clear rules, protects rights, and promotes trust in the judicial system. The enactment of Minister of Finance (MoF) Regulation Number 79 of 2023 serves as a responsive measure to the demands for adaptive tax regulations due to the evolution of laws. Therefore, this research aimed to analyze MoF Regulation Number 79 of 2023 using qualitative methods to explore and understand the meaning of taxpayers' perspectives relating to assessment procedures in regulation and practice to provide in-depth guidance on assessment in taxation. MoF Regulation Number 79 of 2023 is important for tax system compliance, justice, and legal certainty, serving as a multi-faceted juridical, philosophical, and sociological foundation. The results show that the regulation adheres to legal principles, influencing taxation practices regarding tangible and intangible assets, income tax, Value Added Tax (VAT), and sale agreements. Practical aspects, including the Indonesian Professional Appraisal Society (MAPPI) relationship, professional judgment, and considerations for business dissolution, enhance justice, legal certainty, and tax compliance. Moreover, future research can analyze the latest regulations issued as a theoretical and practical foundation for taxpayers, aid in setting valuation standards, and ensure compliance with the changing law for the professional practice of tax experts and accountants.
Pemberdayaan Panti Asuhan dalam Akuntansi Entitas Nirlaba melalui Implementasi ISAK 335 di Panti Asuhan untuk Mewujudkan Laporan Keuangan yang Transparan dan Akuntabel Nisa, Farhatun; Destariana, Yolanda Bunga Dwi; Sianturi, Sara Stephany; Nugraha, Muhammad Rizki
Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 1 (2025): JIPPM - Juni 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jippm.780

Abstract

Pengelolaan keuangan panti asuhan penuh dengan tantangan yang signifikan yang secara langsung memengaruhi efisiensi operasional dan kualitas pengasuhan yang diberikan kepada anak-anak di panti asuhan. Transparansi dan akuntabilitas dalam laporan keuangan, penting untuk menumbuhkan kepercayaan dan kredibilitas dalam organisasi publik. Penerapan ISAK 335 penting dalam meningkatkan standar pelaporan entitas nirlaba salah satunya bagi Panti Asuhan Bina Umat untuk meningkatkan transparansi dan akuntabilitas pengelolaan dana. Program pengabdian ini bertujuan meningkatkan kapasitas panti dalam menyusun laporan keuangan sesuai standar akuntansi, mendukung perencanaan anggaran, serta memastikan kepatuhan terhadap regulasi. Metode pelaksanaan penelitian ini mencakup Pra, kegiatan dan evaluasi kegiatan sebagai tahapan dalam mewujudkan peningkatan transparansi dan akuntabilitas keuangan panti asuhan melalui penerapan ISAK 335. Kegiatan ini menganalisis kendala dalam implementasi pencatatan keuangan di Panti Asuhan Bina Umat Bandung dan menyusun Laporan Keuangan sesuai ISAK 335 untuk meningkatkan transparansi dan akuntabilitas. Hasil evaluasi menunjukkan Implementasi penyusunan laporan keuangan di Panti Asuhan Bina Umat terbukti berdampak positif dalam meningkatkan pengetahuan, transparansi, dan akuntabilitas, dimana responden sangat setuju bahwa penyusunan laporan keuangan telah meningkatkan pemahaman mereka serta memperkuat transparansi dan akuntabilitas, terjadi peningkatan pengetahuan mengenai laporan keuangan, penerapan ISAK 335, pemahaman terkait pertanggungjawaban keuangan, keberlanjutan penyusunan laporan, serta transparansi panti terhadap donatur.
Optimizing Income Tax Article 21: Simultaneous Use of Gross and Gross Up Methods (Case Study of PT. X) Sulastri, Ulfa; Nisa, Farhatun
International Journal of Pertapsi Vol. 3 No. 2 (2025): August 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.2.64-72

Abstract

This study aims to analyze the effectiveness of the application of mixed method (gross and gross-up) in the calculation of Income Tax Article 21. The analysis focuses on the suitability of the method with the applicable tax provisions, as well as its impact on tax liabilities, fiscal efficiency, and cash flow management of the company. This research uses a descriptive qualitative approach with a case study method at PT X. The data used are primary and secondary data collected through observation, interviews, and documentation on the calculation of Income Tax 21 for the December period for the Director position. The results showed that the application of mixed method is a tax planning strategy that is legally valid, adaptive to the company's financial condition, and able to increase the efficiency of the tax burden, especially in the face of irregular income. In its application, this method faces challenges in the form of technical complexity of calculations and limitations of the tax administration system. Therefore, it is necessary to prepare systematic and accountable documentation, as well as active communication with tax authorities to mitigate the risk of fiscal correction and ensure the suitability of the withholding method with the company's financial condition.
PENDAMPINGAN DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS ISAK 335 UNTUK MADRASAH DINIYAH TAKMILIYAH DALAM MENINGKATKAN KEPERCAYAAN PUBLIK Nisa, Farhatun; Alam, Tegas Isabdillah Panglima; Putri, Annisa Angelita; Hasan, Annisa Nabila; Paramitha, Ken
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 3 (2025): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i3.31517

Abstract

Abstrak: Yayasan Keagamaan di bidang pendidikan keagamaan non formal sering menghadapi kendala dalam pelaporan keuangan karena keterbatasan sumber daya manusia di bidang akuntansi dan minimnya pemahaman standar akuntansi. Kondisi ini mengakibatkan pencatatan keuangan yang kurang sistematis, sehingga transparansi dan akuntabilitas keuangan menjadi tidak optimal. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan hardskill kapasitas pengelola madrasah dalam menyusun laporan keuangan sesuai standar ISAK 335, yang diharapkan dapat memperbaiki tata kelola keuangan lembaga. Metode pelaksanaan menggunakan pendekatan project-based learning dengan melibatkan mahasiswa, di mana tim memberikan pendampingan dan pelatihan bagi pengelola madrasah yang disusun secara sistematis dalam tiga tahapan utama, yaitu tahap pra-kegiatan, pelaksanaan, dan evaluasi, dengan tujuan meningkatkan transparansi dan akuntabilitas keuangan Madrasah melalui implementasi ISAK 335..Mitra dalam pengabdian ini adalah Madrasah Diniyah Takmiliyah (MDT) Al-Hikmah sebagai lembaga pendidikan keagamaan nonformal dengan lokasi di Kabupaten Bandung. Sistem evaluasi dalam kegiatan ini dilakukan melalui kuesioner dengan skala Likert (skor 1–5) yang disebarkan kepada seluruh peserta. Evaluasi mencakup pemahaman ISAK 35, kemudahan materi, peningkatan kemampuan penyusunan laporan, serta efektivitas terhadap transparansi dan akuntabilitas keuangan madrasah. Hasil kegiatan menunjukkan peningkatan signifikan dalam kemampuan pengelola menyusun laporan keuangan berbasis ISAK 335 dimana indikator keberhasilan ditunjukkan oleh dominasi skor 4 dan 5, yaitu mayoritas responden (83%) menyatakan sangat setuju terhadap kebermanfaatan kegiatan. Kegiatan ini diharapkan dapat meningkatkan transparansi dan akuntabilitas pengelolaan keuangan madrasah turut meningkat, sehingga diharapkan dapat memperkuat kepercayaan pemangku kepentingan terhadap kinerja keuangan madrasah ini.Abstract: Religious Foundations in the field of non-formal religious education often face obstacles in financial reporting due to limited human resources in accounting and minimal understanding of accounting standards. This condition results in less systematic financial recording, so that financial transparency and accountability are not optimal. This community service activity aims to increase the hard skills capacity of madrasah managers in preparing financial reports according to the ISAK 335 standard, which is expected to improve the institution's financial governance. The implementation method uses a project-based learning approach by involving students, where the team provides assistance and training for madrasah managers which is systematically arranged in three main stages, namely pre-activity, implementation, and evaluation stages, with the aim of increasing Madrasah financial transparency and accountability through the implementation of ISAK 335. The partner in this service is Madrasah Diniyah Takmiliyah (MDT) Al-Hikmah as a non-formal religious education institution with a location in Bandung Regency. The evaluation system in this activity was carried out through a questionnaire with a Likert scale (score 1-5) distributed to all participants. The evaluation includes understanding of ISAK 35, ease of material, improving the ability to prepare reports, and effectiveness on the transparency and accountability of madrasah finances. The results of the activity showed a significant increase in the ability of managers to prepare ISAK 335-based financial reports where the success indicators were indicated by the dominance of scores 4 and 5, namely the majority of respondents (83%) strongly agreed on the usefulness of the activity. This activity is expected to increase the transparency and accountability of madrasah financial management, which is expected to strengthen stakeholder confidence in the madrasah's financial performance.
SOCIALIZATION AND TRAINING ON TAX OBLIGATIONS FOR MSME TO SUPPORT TAX REVENUE IN INDONESIA Nisa, Farhatun; Cempaka, Adisti Gilang; Priyono, Agus Puji
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 2 (2024): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i2.21383

Abstract

Abstrak: Pajak merupakan sumber penting dalam penerimaan negara, UMKM merupakan salah satu kontributor utama penerimaan negara. Namun, kondisi di lapangan menunjukkan ketidakberminatan serta resistensi dari masyarakat dan wajib pajak dalam menangani pelaporan pajak. Berdasarkan kondisi tersebut, untuk meningkatkan kesadaran atas perpajakan, Dosen Departemen Akuntansi Universitas Padjadjaran bersama Persatuan Wanita Republik Indonesia (Perwari) melakukan sosialisasi dan pelatihan mengenai perpajakan bagi UMKM di Indonesia. Pelaksanaan kegiatan dilakukan menggunakan mekanisme webinar, dengan jumlah peserta sebanyak 51 orang. Berdasarkan hasil kuesioner evaluasi, output kegiatan menghasilkan peningkatan pemahaman pelaku UMKM terhadap peraturan perpajakan serta peningkatan pemahaman atas perhitungan perpajakan, kepatuhan pembayaran dan pelaporan sebanyak 86,7%.Abstract: Taxes are an important source of state revenue, Micro, Small, and Medium Enterprise (MSME) is serving as one of the main contributors to state revenue. However, condition showed a significant lack of interest and resistance from both the community and taxpayers concerning handling tax reports. Based on these conditions, lecturers at the Accounting Department at Universitas Padjadjaran with Indonesian Women's Union (Perwari) conducted socialization and training webinars with the primary aim to enhance awareness of taxation for MSME in Indonesia. The activities were carried out using a webinar mechanism, with a total of 51 participants. Based on evaluation questionnaire, the results showed that after the conducted training, there was an increased understanding among MSME actors regarding tax regulations as well as an improved comprehension of tax calculations, payment compliance, and reporting by 86.7%.
Co-Authors Agus Puji Priyono Alam, Tegas Isabdillah Panglima Alpian, Yayan Anggraeni, Sri Wulan Aryana, Ken Paramitha Cempaka, Adisti Gilang Dede Abdul Hasyir Destariana, Yolanda Bunga Dwi Dwijayanti, Anggraeni Harry Suharman Hasan, Annisa Nabila Hasan, Zidny Ilma Helwa Syazwana Azkya Istiqomah, Nur Ahfli Muhammad Ainul Fahmi, Muhammad Ainul Muthya, Rosyani Nugraha, Muhammad Rizki Paramitha, Ken Pratiwi Putri, Kartika Putri, Annisa Angelita Ramadan, Wiar Rizky Sianturi, Sara Stephany Siburian, Valentina N.C Sukmadewi, Rani Sulastri, Ulfa