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All Journal Daya Saing : Jurnal Ilmu Manajemen AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi
Husein, Hartina
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pelatihan Penghitungan PPh Final Tarif 0.5% Sesuai Peraturan Pemerintah No.55 Tahun 2022 pada Pelaku Usaha UMKM di Kepulauan Banda Neira, Kabupaten Maluku Tengah Husein, Hartina; Basuki, Ferry H; Pattinaja, Elna Marsye; Temalagi, Selva; Kriswantini, Dwi; Lewaru, Trisna Sary
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2024): APRIL 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i1.302

Abstract

The untapped potential for taxation in Indonesia is still quite high, one of which is "underground economy" activities which have not been identified because the original transactions are using cash. Apart from that, taxpayers' knowledge is still subsided, which results in a combination of high levels of tax avoidance and evasion. Provides knowledge related to tax reporting, as well as financial reporting understandability to some of entrepreneurs is an urgent activity to deal with, is the responsible of academics to lowering this gap. Based on a pre-survey of 23 entrepreneurs, it was found that none of them had a NPWP (Taxpayer Identification Number) and had never had association with tax agencies. This PKM is held in intermediary with the learning of tax ability for entrepreneurs who have certain Gross Income with a maximum limit of 4.8 billion per year. By providing facilities from the government through a classification of 0.5% rate of the DPP. It is an opportunity for entrepreneurs to submit taxes. The results of the PKM result that most of the material has been enlightened, but the issue of this PKM can be seen from the compliance of entrepreneurs with tax obligations, which is expected in a more acceptable way in the future.
Pemanfaatan Teknologi Artificial Intelligence (AI) DeepSeek dan Connected Papers bagi mahasiswa dalam menyelesaikan Tugas Akhir Husein, Hartina; Usmany, Paul; Putuhena, Hempry
PRAXIS: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 3 (2025): PRAXIS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/evcvhn95

Abstract

The development of Artificial Intelligence (AI) has entered all levels of society. The academic world is greatly affected by this development. This activity aims to provide an understanding of AI tools, namely DeepSeek and Connected Papers for students to be able to complete their final assignments. With a good understanding of these two tools, students can complete their final assignments effectively. This activity was carried out boldly using zoom and was invited by 25-30 participants. Participants in this activity are students who are completing their final assignments. This activity consists of three stages, namely evaluation before training, delivery of materials, and evaluation after training. The evaluation results showed an increase in understanding and how DeepSeek and Connect Papers work for students who had never heard of these two tools. This activity is expected to be carried out periodically and use different tools so that it becomes an alternative way for students to work in compiling final assignments effectively
Analisis Kepatuhan PSAK No. 109 Akuntansi Zakat, Infak Dan Sedekah Husein, Hartina; Wali, Sartika
Jurnal Akuntansi Vol 6 No 1 (2020): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.6.1.52-71

Abstract

Nirtransparannya lembaga pemerintah, distribusi zakat hanya untuk kepentingan konsumtif serta kurangnya dukungan pemerintah terkait Undang-Undang tentang zakat, merupakan beberapa faktor ketidakefektifan dalam pengelolaan zakat di Indonesia. Penelitian ini bertujuan untuk menganalisis kesesuaian penerapan PSAK Syariah 109 pada Badan Amil Zakat Provinsi Maluku. Jenis penelitian ini adalah studi kasus dengan penggunaan metode deskriptif. Teknik pengumpulan data melalui observasi serta wawancara kepada responden sebagai objek penelitian yang relevan dengan penyusunan laporan keuangan BAZNAS. Hasil penelitian menunjukkan bahwa penerapan atas kepatuhan terhadap konsep pengakuan dan pengukuran zakat pada Badan Amil Zakat Provinsi Maluku sudah sesuai dengan PSAK Syariah 109. Sementara penerapan atas konsep pengakuan dan pengukuran infak/sedekah pada Badan Amil Zakat Provinsi Maluku belum sepenuhnya sesuai dengan PSAK Syariah 109. Kepatuhan atas Penerapan konsep penyajian dan pengungkapan pada Badan Amil Zakat Provinsi Maluku belum sesuai dengan PSAK 109. Hal ini ditandai dengan tidak adanya laporan keuangan yang lengkap sesuai dengan ketentuan yang telah diatur di dalam PSAK 109.
Implementasi Permendagri No.113 Tahun 2014 tentang Pengelolaan Keuangan Desa Husein, Hartina; Warandi, Safaat
Jurnal Akuntansi Vol 6 No 2 (2020): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.6.2.72-98

Abstract

Dana desa yang dikucurkan pemerintah pusat mencapai 60 Triliun dan beberapa penelitian menunjukkan kelemahan aparatur desa dalam proses penyajian laporan pertanggungjawaban dana desa. Penelitian ini bertujuan untuk menganalisis sejauh mana pengelolaan laporan keuangan dana desa menurut permendagri No. 113/2014 agar diketahui kelemahan aparatur desa dari sisi pengelolaan keuanagan dana desa yang terdiri tahapan perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban pengelolaan keuangan desa. Oleh karea itu penelitian ini bertujuan untuk menganalisis implementasi permendagri No.113/2014 tentang pengelolaan keuangan daerah. Penelitian ini merupakan studi kasus dengan Teknik pengembilan data berupa wawancara, observasi pada informan yang relevan. Dengan jenis data primer berupa jawaban atas daftar pertanyaan yang disusun berdasarkan 5 tahapan pengelolaan keuanagan dana desa 1). Tahap Perencanaan, 2) Tahap Pelaksanaan, 3) Tahap Penatausahaan, 4) Pelaporan dan 5) pertanggungjawaban sesua dengan permendagri No.113/2014 tentang pengelolaan keuangan dana desa. Hasil penelitian menunjukkan bahwa pada setiap ke lima tahapan pengelolaan keuangan dana desa ada beberapa yang tidak sesuai dalam penerapannya dalam pengelolaan keuangan dana desa.
PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI PADA PERUSAHAAN MENURUT RATING SCORE HUTANG PADA PEFINDO Husein, Hartina; Usmany, Alfrin; Kriswantini, Dwi; Tjio, Sari T
Jurnal Daya Saing Vol. 10 No. 2 (2024): Kinerja SDM, Perilaku Konsumen, dan Transformasi Bisnis pada Era Digital dan O
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i2.1727

Abstract

The inconsistency of previous research results regarding the relationship between tax avoidance and the cost of debt is the background for this research. The complexity of determining a company's capital structure in theory, preferability trade off of debt and equity, consideration of benefits and costs are the reasons for tax savings as overvalued deductible expense explain the reasons for the choice of debt financing which is given more priority compared to financing from the capital side. On the other hand, choosing a debt over equity source creates a risk of expropriation between investors and creditors, therefore this research uses institutional ownership variables to answer the question of whether this variable can associate the relationship between tax avoidance and the cost of debt. By using a sample of companies on PEFINDO in Indonesia this research questions are still unanswered. Overvaluing assets, selecting accounting method or principle of accounting standards that have the potential to increase deductible costs through increasing depreciation, amortization and pension fund expenses are some of the activities that increase corporate tax avoidance Key Words: Cost of debt, Tax avoidance, Institutional Ownership
Co-Authors Basuki, Ferry H Hempry Putuhena Kriswantini, Dwi Lewaru, Trisna Sary Pattinaja, Elna Marsye Temalagi, Selva Tjio, Sari T Usmany, Alfrin Usmany, Paul Wali, Sartika Warandi, Safaat