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Sudirgo, Tony
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Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI TAHUN 2019-2021 Thasya, Syam Hafiva; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31149

Abstract

This study was conducted with the aim to analyze the effect of tax avoidance on between profitability, leverage and firm size in manufacturing companies sector consumer goods listed on the Indonesian Stock Exchange (IDX). The sample of this study used in this study by utilizing 93 data consisting of 31 manufacturing companies in the consumer goods sector with the research population selected from the 2019-2021 period used purposive sampling method. The software for data processing used in this study is Eviews 12. Based on this research, the results show that profitability has a negative effect on tax avoidance. Meanwhile, leverage has no effect on tax avoidance and firm size has no effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Cornellista, Maria Ancella; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32379

Abstract

The objective of this study is to examine and obtain empirical evidence of the effect of profitability, growth opportunity, and leverage on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. This study used secondary data in the form of company financial statements. The sample selection in this study used purposive sampling method based on certain criteria which were processed using the Eviews 12.0 program. The amount of data obtained is 273 data for 3 years. The results of this study indicate that profitability has a significant positive effect on cash holding, growth opportunity have no effect on cash holding, while leverage has a significant negative effect on cash holding.
PENGENALAN PERUBAHAN NPWP MENJADI NIK BAGI SISWA-SISWI SMA Sudirgo, Tony; Brian, Gilbertus; Tjahjadi, Lydia Suryani
Jurnal Serina Abdimas Vol 1 No 3 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i3.26214

Abstract

ABSTRACT Indonesia is about to enter an era where one KTP can be used for various administrative matters; this is marked by the application of NIK to NPWP (Single Identity Number system), which is believed to simplify the tax administration system and build a robust database for the government. Young school children are still confused by the change in this rule, so an introduction is made in the form of counseling, which aims to provide an overview of fulfilling the principle of convenience-benefit with the application of NIK to become NPWP for Individual Taxpayers as stipulated in Law Number 7 the Year 2021 concerning Harmonization of Tax Regulations. To understand the changes, this presentation was made for Bhineka Tunggal Ika High School students as PKM partners who will provide provisions for Bhineka Tunggal Ika High School students to enter the world of work later. The method of implementing this presentation is done by explaining and discussing in addition to a question and answer procession, which is all done face to face. In its implementation, it can be concluded that many students still need to learn the impacts and consequences of changing NIK to NPWP, so it is very appropriate to carry out counseling like this. ABSTRAK Indonesia akan memasuki era dimana satu KTP dapat dipergunakan untuk berbagai urusan administrasi, hal Ini ditandai dengan penerapan NIK menjadi NPWP (sistem Nomor Identitas Tunggal) yang diyakini dapat mempermudah sistem administrasi perpajakan dan membangun basis data yang kuat bagi pemerintah. Anak-anak sekolah yang beruisa belia masih bingung dengan adanya perubahan aturan ini sehingga dilakukanlah pengenalan dalam bentuk penyuluhan yang bertujuan untuk memberikan gambaran pemenuhan asas kemudahan-kemanfaatan dengan adanya penerapan NIK menjadi NPWP bagi Wajib Pajak Orang Pribadi sebagaimana tertuang dalam Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Untuk memahami perubahan yang terjadi presentasi ini dibuat untuk siswa SMA Bhineka Tungga Ika sebagai mitra PKM yang akan menjadi bekal bagi siswa SMA Bhineka Tunggal Ika dalam memasuki dunia kerja nantinya. Metode pelaksanaan presentasi ini dilakukan dengan menjelaskan dan berdiskusi selain adanya prosesi tanya jawab yang semuanya dilakukan secara tatap muka. Dalam implementasinya dapat disimpulkan bahwa masih banyak siswa-siswi yang belum mengetahui apa saja dampak dan akibat dari perubahan NIK menjadi NPWP, sehingga sangat tepat dengan dilaksanakan nya penyuluhan seperti ini.
PELATIHAN PENGGUNAAN GOOGLE ADVERTISING SEBAGAI INSTRUMEN UNTUK MEMPROMOSIKAN PRODUK PT CROWN PRATAMA Sudirgo, Tony; Brian, Gilbertus; Tjahjadi, Lydia Suryani
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

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

Abstract

A country's economy is a continuous cycle of production and consumption of goods and services,this cycle is the most important area that supports the life of a country, and has a dominant effect on stability in various fields, especially the social, political, cultural and security of a country. One of the real evidences is the 1998 riots which was motivated by the weakening of the Indonesian economy due to the Asian Financial Crisis at that time. Companies as one of the driving wheels of the economy in a country are one of the country's largest contributors in terms of income, and employment. So that optimization is needed in maintaining the cycle of income and expenses so that the existing expenses are not greater than the income earned. One of the many problems often experienced by companies is in the field of marketing goods / services. Examples of service problems here are often associated with a lack of confidence in the quality and experience and services possessed. while in goods are often, more associated with the price and quality of the product. However, in many cases it can be seen that many companies in Indonesia engaged in services have not been able to fully maximize digital marketing to encourage the company to achieve sales targets and obtain expected profits. This PKM is a step to educate the partner company, PT CROWN PRATAMA, in optimizing one of the popular digital marketing instruments, Google Advertising, which uses machine learning technology to learn consumer behavior and interest in goods/services and present the right advertisements. This PKM is carried out on-site at PT CROWN PRATAMA using the PPT presentation method accompanied by a question and answer process. Hopefully this activity can provide knowledge and be useful for companies in utilizing advertising advances in this digital era.
PENYULUHAN PENGGUNAAN KERTAS HASIL DAUR ULANG SEBAGAI SARANA PENGEMASAN PRODUK DI PT CP Sudirgo, Tony; Brian, Gilbertus; Tjahjadi, Lydia Suryani
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.32040

Abstract

Nowadays, the world is experiencing many problems, starting from the era of the Industrial Revolution in the 18th century, up to the modern era where existing problems are starting to have a significant impact on human life at large. One of these problems is the problem of Environmental Damage. This problem causes a decline in the quality of life and natural disasters that are increasingly intense and uncontrollable everywhere, weather anomalies and Global Warming threaten the lives of many people in various parts of the world. This damage is caused primarily by human activities that are selfish and oriented only towards profit, thereby forgetting their obligations to preserve and protect nature and prevent the decline in environmental quality. Not many companies and economic actors in Indonesia have implemented the Green Economy concept in this case, so education and introduction to business actors is needed. This PKM is a step that we introduced to our partner company, namely PT CP, in trying to use environmentally friendly materials in the product packaging process from ordinary paper to recycled paper so that we hope that this company can adapt easily if there is a change in government policy or wants to invest financially. long-term. This PKM was carried out on-site at PT CP using the PPT presentation method accompanied by a cross-opinion process. The hope is that this activity can provide knowledge and be useful for companies in taking advantage of technological advances in the current era. ABSTRAK Pada masa sekarang ini, dunia mengalami banyak permasalahan, Dimulai dari era Revolusi Industri di abad ke 18, sampai dengan masa Modern ini dimana permasalahan yang ada mulai memberikan dampak yang signifikan bagi kehidupan manusia secara luas. Salah satu dari masalah tersebut adalah masalah Kerusakan Lingkungan. Masalah ini menyebabkan penurunan kualitas hidup dan bencana alam yang semakin intens dan tidak terkendali dimana-mana, anomali cuaca dan Pemanasan Global mengancam kehidupan banyak orang di berbagai belahan dunia. Kerusakan ini diakibatkan utamanya akibat kegiatan manusia yang Egois dan berorientasi hanya kepada laba sehingga melupakan kewajibannya untuk melestarikan dan menjaga alam serta mencegah penurunan kualitas lingkungan. Perusahaan serta pelaku ekonomi di Indonesia belum banyak yang menerapkan konsep Green Economy dalam hal ini, sehingga dibutuhkan suatu edukasi dan pengenalan kepada para pelaku usaha. PKM ini merupakan sebuah langkah yang kami kenalkan kepada perusahaan mitra yaitu PT CP dalam mengusahakan penggunaan bahan Ramah Lingkungan dalam proses pengemasan produknya dari kertas biasa menjadi kertas hasil daur ulang yang sehingga harapannya perusahaan ini dapat beradaptasi dengan mudah jika terjadi perubahan kebijakan pemerintah ataupun ingin berinvestasi secara jangka panjang. PKM ini dilaksanakan secara on-site di PT CP dengan menggunakan metode presentasi PPT disertai dengan proses silang pendapat. Harapan nya kegiatan ini dapat memberikan ilmu serta bermanfaat bagi perusahaan dalam memanfaatkan kemajuan teknologi di era sekarang ini.
PENYULUHAN PENGGUNAAN APLIKASI ACCURATE UNTUK PEMBUKUAN DI PT CP Sudirgo, Tony; Gilbertus Brian; Lydia Suryani Tjahjadi
Jurnal Serina Abdimas Vol 2 No 4 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i4.33530

Abstract

Technological developments in the 21st century era are growing rapidly, including in the financial sector. In terms of financial reports, technology now supports an integrated financial system from transaction evidence to financial reports that can be available quickly and precisely and minimizes the risk of fraud in the financial sector such as corruption and embezzlement through financial software such as Accurate. This technological advancement certainly minimizes the possibility of company losses and supports the improvement of the quality of stakeholder decision making. However, in Indonesia itself there are still many business actors who have not implemented the development of financial software due to the lack of insight and learning facilities with direct practice. So, it takes an introduction and counseling to these parties. This PKM aims to introduce the use of Accurate, because the software is the easiest to use and popular and suitable for companies like PT CP. This PKM was carried out on-site at PT CP using the PPT presentation method and direct practice accompanied by a cross-examination process. The results obtained from the counseling on the use of the Accurate application are that the financial employees of PT CP are more interested and enthusiastic in facing the adaptation of these technological developments because they already have the basic knowledge needed in operating Accurate. From the results of this PKM, we conclude that the implementation of PKM with the theme of technology counseling is important in order to increase the transfer of technology and information to business people. ABSTRAK Perkembangan teknologi di era abad 21 berkembang secara pesat termasuk pada bidang keuangan. Dalam hal laporan keuangan, teknologi sekarang mendukung sistem keuangan terintegrasi dari bukti transaksi sampai laporan keuangan dapat tersedia secara cepat dan tepat serta minim resiko dari adanya kejahatan (fraud) di bidang keuangan seperti korupsi dan penggelapan uang melalui software keuangan seperti Accurate. Kemajuan teknologi ini tentunya semakin meminimalisir kemungkinan rugi perusahaan dan mendukung peningkatan dari kualitas pengambilan keputusan para stakeholder. Namun, di Indonesia sendiri masih banyak pelaku usaha yang belum menerapkan perkembangan software keuangan tersebut dikarenakan minimnya wawasan dan sarana pembelajaran dengan praktek secara langsung. Sehingga, dibutuhkan pengenalan dan penyuluhan kepada pihak-pihak tersebut. PKM ini bertujuan memperkenalkan penggunaan Accurate, dikarenakan software tersebut paling mudah untuk digunakan dan populer serta cocok untuk perusahaan seperti PT CP. PKM ini dilaksanakan secara on-site di PT CP dengan menggunakan metode presentasi PPT dan praktek secara langsung disertai dengan proses silang pendapat. Hasil yang didapat dari penyuluhan penggunaan aplikasi Accurate adalah karyawan bagian keuangan PT CP lebih tertarik serta antusias dalam menghadapi adaptasi perkembangan teknologi tersebut karena sudah memiliki pengetahuan dasar yang diperlukan dalam pengoperasian Accurate. Dari hasil PKM ini kami menyimpulkan bahwa pelaksanaan PKM dengan tema penyuluhan teknologi penting dalam rangka peningkatan alih teknologi dan informasi kepada para pelaku usaha.
PEMANFAATAN BRANDING MEDIA SOSIAL UNTUK MENINGKATKAN ATENSI DAN PENJUALAN PRODUK DI PT CP Sudirgo, Tony; Gilbertus Brian; Lydia Suryani Tjahjadi
Jurnal Serina Abdimas Vol 3 No 2 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i2.34935

Abstract

In the rapidly evolving digital era, a strong presence on digital platforms is essential for companies to enhance competitiveness, expand market reach, and improve brand image. PT CP, a company specializing in repackaging services for food and beverage products targeting the HOREKA sector (Hotels, Restaurants, and Cafes), has traditionally relied on conventional marketing methods that are less effective and appealing. To address this, a Community Service (PKM) activity was conducted under the theme "Utilization of Social Media Branding to Increase Product Attention and Sales at PT CP. The PKM activity involved interactive counseling through presentations, case discussions, and face-to-face Q&A sessions at the company’s office. The aim was to raise awareness of branding’s role in modern business success. As a result, participants gained deeper insights into the importance of branding and recognized that building a strong brand requires a focused strategy, consistency, and ongoing creativity. Participants began considering structured branding strategies using digital platforms such as Instagram, TikTok, and LinkedIn. They also explored the use of visual product content, customer testimonials, behind-the-scenes production videos, and digital branding campaigns to strengthen their online presence. With these strategic efforts, PT CP has the potential to significantly boost its digital visibility and foster stronger engagement with its target market. By enhancing its brand identity through social media, PT CP can not only increase its brand appeal but also tap into broader market opportunities and establish a sustainable competitive edge in Indonesia’s food packaging industry. ABSTRAK Dalam menghadapi era digital yang semakin berkembang pesat, kehadiran di platform digital menjadi salah satu kebutuhan penting bagi perusahaan dalam membangun dan meningkatkan daya saing serta memperluas pangsa pasar selain untuk meningkatkan citra perusahaan. PT CP, perusahaan yang bergerak dalam bidang jasa pengemasan ulang produk bahan makanan dan minuman untuk sektor HOREKA (Hotel, Restoran, dan Kafe), selama ini masih bergantung pada metode pemasaran konvensional yang kurang efektif dan menarik pasar. Untuk itu, kegiatan Pengabdian Kepada Masyarakat (PKM) mengangkat tema “Pemanfaatan Branding Media Sosial Untuk Meningkatkan Atensi dan Penjualan Produk Di PT CP”. Kegiatan PKM kali ini dilaksanakan menggunakan metode penyuluhan yang interaktif dengan mengadakan presentasi, diskusi kasus, serta sesi tanya jawab yang dilakukan secara tatap muka di kantor mitra. Hasil dari kegiatan ini menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai pentingnya branding, serta menyadari bahwa keberhasilan dalam membangun merek memerlukan strategi yang terarah, konsistensi, dan kreativitas berkelanjutan. Peserta juga mulai mempertimbangkan untuk mengimplementasikan strategi branding yang terstruktur melalui platform digital yang relevan. Dengan pemanfaatan strategis platform seperti Instagram, TikTok, dan LinkedIn juga melalui konten visual produk, testimoni pelanggan, video proses produksi, serta kampanye branding. PT CP memiliki potensi besar untuk memperluas eksistensinya secara digital serta membangun kedekatan dengan pasar sasaran. Melalui penguatan identitas merek di media sosial, PT CP tidak hanya akan meningkatkan daya tarik brand, tetapi juga membuka peluang perluasan pasar yang lebih luas serta menciptakan keunggulan kompetitif yang berkelanjutan di industri pengemasan makanan di Indonesia
Co-Authors Brian, Gilbertus Christina Christina Cornellista, Maria Ancella Devana, Thasya Dominigus, Felicia Angeline Gibrillia, Audi Gilbertus Brian Gui, Andreas Iryani, Dewi Julianto, Vincentius Calvin Lydia Suryani Tjahjadi Melina Setijawibawa Muinatah, Wira Revata, Lifia Nanda Sastha, Arga Setiawan, Puguh Aji Hari Sherlyn, Sherlyn Tanata, Kelvin Thasya, Syam Hafiva Tjahjadi, Lydia Suryani Urbanus Ura Weruin, Urbanus Ura Utami, Anastasya Veronika , Lien Putri Wagiman, Wagiman