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Determinan Atas Kinerja Keuangan Perusahaan Telekomunikasi Di Indonesia Eneng Sugihyanty
JRB-Jurnal Riset Bisnis Vol 1 No 2 (2018): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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

This study aims to analyze the effect of exchange rates, inflation, interest rates and stock prices on financial performance. Based on the test results of stock prices testing of the partial variables have positive and significant to the variable financial performance. For variable exchange rates, inflation, interest rates have not positive to the variable financial performance. This means that stock prices are the variable that better assess financial performance of telecommunication company. The results of this study it is expected that the variable exchange rates, inflation, interest rates and stock prices can be a guide, either by the management company in the management of the company, as well as by investors in determining investment strategy.

Pengaruh Beta, Asset Growth dan Inflasi Terhadap Abnormal Return (Studi Empiris pada Saham Perusahaan Jakarta Islamic Index) Eneng Sugihyanty
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 01 (2016)
Publisher : Magister Akuntansi Universitas Pancasila

A B S T R A C T This study aims to analyze the effect of Beta, Asset Growth and Inflation on Abnormal Return on Jakarta Islamic Indexs shares are listed on the Bursa Efek Indonesia during period 2007-2011. Based on the test results showed that all independent variables simultaneously consisting of beta, asset growth and inflation is positive and significant effect on the dependent variable is the abnormal return. While the results of the beta testing of the partial variables have positive and significant to the variable abnormal return. As for variables asset growth and inflation does not affect the variable abnormal return. This means that beta is a variable that better assess abnormal return of companies Jakarta Islamic Index. A B S T R A K Penelitian ini bertujuan untuk menganalisis pengaruh variable Beta, Asset Growth dan Inflasi terhadap Abnormal Return saham perusahaan Jakarta Islamic Index yang terdaftar di Bursa Efek Indonesia yang periode tahun 2007-2011. Yang menjadi obyek didalam penelitian ini adalah perusahaan JII yang terdaftar di Bursa Efek Indonesia sepanjang periode tahun 2007 sampai dengan tahun 2011. Berdasarkan hasil pengujian menunjukan bahwa secara simultan seluruh variabel bebas yang terdiri dari beta, asset growth dan inflasi berpengaruh positif dan signifikan terhadap variabel terikat yaitu abnormal return. Sedangkan hasil pengujian secara parsial variabel beta berpengaruh positif dan signifikan terhadap abnormal return. Sedangkan untuk variable asset growth dan inflasi tidak berpengaruh terhadap variabel abnormal return. Hal ini berarti beta merupakan variabel yang lebih baik dalam menilai abnormal return saham perusahaan Jakarta Islamic Index. JEL Classification: H83, M12

Pelatihan Perhitungan Dan Pelaporan Pajak Penghasilan Pasal 21 (PPh 21) Atas Bukti Potong Pajak bagi Mahasiswa Kelas Karyawan Wijayanti, Dian; Adnyani Asak, Putu Rani; Sugihyanty, Eneng; Azizah, Sholihatun
Jurnal Bakti Dirgantara Vol. 2 No. 1 (2025): Jurnal Bakti Dirgantara
Publisher : Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/p29sbd94

Pajak penghasilan Pasal 21 (PPh 21) merupakan kewajiban perpajakan yang pemungutannya dilakukan oleh pemerintah pusat yang berasal dari penghasilan dari wajib pajak atas apapun penghasilan yang terdapat unsur pajak. Kegiatan ini bertujuan untuk meningkatan pengetahuan dan pemahaman mengenai perpajakan terutama tentang PPh 21 dalam menghitung dan melaporkan atas bukti potong pajak. Kegiatan ini dilaksanakan di Kampus C Universitas Dirgantara Marsekal Suryadarma dengan peserta yaitu mahasiswa karyawan Fakultas Ekonomi dan Bisnis Universitas Dirgantara Marsekal Suryadarma yang dimana mereka sudah bekerja dan berpenghasilan, sebanyak 30 orang. Metode kegiatan dilakukan dengan cara pelatihan atau penyuluhan perpajakan dan praktek pengisian SPT dan sosialisasi e-filing yang dilaksanakan oleh Tax Center Universitas Dirgantara Marsekal Suryadarma bekerja sama dengan DJP Kanwil Jakarta Timur. Hasil kegiatan ini setelah mengikuti kegiatan pelatihan terjadi peningkatan pengetahuan dan pemahaman tentang bagaimana melakukan perhitungan dan pelaporan PPh 21. Hal ini ditunjukkan sesuai hasil pretest dan posttest yang membandingkan hasil sesudah dengan sebelum mengikuti kegiatan. Para peserta sebesar 94,7% sudah memahami perhitungan dan pelaporan PPh 21. Sebesar 100% peserta sudah memahami cara mengisi SPT bukti Pemotongan Pajak 1720, cara mengisi SPT, melaporkan SPT dan memakai efiling. Dengan demikian pelaksanaan kegiatan ini sesuai dengan harapan dan tujuan, dan dapat dikatakan efektif. Karena terjadi peningkatan yang cukup signifikan pemahaman peserta setelah mengikuti kegiatan ini. Income tax Article 21 (PPh 21) is a tax obligation whose collection is carried out by the central government originating from the taxpayer's income for any income that contains a tax element. This activity aims to increase knowledge and understanding of taxation, especially PPh 21 in calculating and reporting tax withholding evidence. This activity was carried out at Universitas Dirgantara Marsekal Suryadarma's Campus C with participants, namely 30 students, employees of the Universitas Dirgantara Marsekal Suryadarma Faculty of Economics and Business, where they were already working and earning income. The method of activity is carried out by means of tax training or counseling and the practice of filling out SPT and socializing e-filing which is carried out by the Universitas Dirgantara Marsekal Suryadarma Tax Center in collaboration with the DJP Regional Office of East Jakarta. The results of this activity after participating in the training activity were an increase in knowledge and understanding of how to calculate and report PPh 21. This was shown according to the results of the pretest and posttest which compared the results after and before participating in the activity. 94.7% of the participants already understand the calculation and reporting of PPh 21. 100% of the participants already understand how to fill out the SPT with proof of Tax Withholding 1720, how to fill in the SPT, report the SPT and use efiling. Thus, the implementation of this activity is in accordance with expectations and objectives, and can be said to be effective. Because there was a significant increase in participants' understanding after participating in this activity.

Rethinking Tax Systems for Sustainable Development Goals Sugihyanty, Eneng; Safri; Faisal, Ahmad
Sinergi International Journal of Economics Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v2i4.647

Taxation plays a pivotal role in advancing sustainable development goals (SDGs), yet its implementation faces several systemic challenges. This narrative review aims to explore the effectiveness of tax policies in supporting SDGs through the lenses of environmental taxation, fiscal incentives, progressive tax reforms, and digital transformation. A qualitative review method was employed to synthesize findings from recent empirical and comparative studies, focusing on the interaction between taxation mechanisms and sustainability outcomes. The results highlight that environmental taxes effectively reduce carbon emissions and promote energy efficiency, while fiscal incentives drive investments in renewable energy by alleviating financial constraints. Progressive taxation contributes to income redistribution and social justice, particularly in low- and middle-income countries. Furthermore, institutional quality and good governance are crucial in enhancing the success of fiscal strategies, with countries exhibiting stronger institutions achieving higher efficiency and compliance. The digitalization of tax systems, including AI-enabled tax education, further improves transparency and public trust. Despite these benefits, challenges such as tax system complexity, coordination failures, and data limitations hinder the optimal realization of taxation’s potential. Thus, the study recommends integrated policy reforms, enhanced public engagement, and further interdisciplinary research to strengthen tax systems as instruments for sustainable development. These insights provide a strategic foundation for policymakers aiming to align fiscal systems with the global SDG agenda.

ANALISIS PENGELOLAAN KEUANGAN DIPA DALAM MENINGKATKAN KINERJA STAF DISKUAU DI DINAS KEUANGAN ANGKATAN UDARA TAHUN 2023 Nugroho, Prasetyo; Sugihyanty, Eneng
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6481

The management of DIPA (Daftar Isian Pelaksanaan Anggaran) plays a strategic role in ensuring the effectiveness of budget utilization within the Air Force Finance Office (DISKUAU). As an institution responsible for managing state finances, DISKUAU must uphold the principles of transparency, accountability, and efficiency in implementing DIPA to support staff performance and overall organizational operations. However, in practice, the implementation of DIPA still faces challenges such as regulatory complexity, limited human resources, and the lack of an integrated information system. This research aims to analyze how DIPA management can improve DISKUAU staff performance using a descriptive qualitative approach. Data is obtained through observations, interviews, and document studies regarding the implementation of DIPA within DISKUAU. The research findings indicate that optimizing information systems, providing more intensive staff training, and enhancing inter-unit coordination positively impact the effectiveness of budget management. With better financial management, DISKUAU staff can work more productively, improve financial administration accuracy, and accelerate budget realization. Additionally, this research identifies several key obstacles in DIPA implementation, such as the limited capacity of human resources in understanding financial policies and the suboptimal use of technology. To address these challenges, DISKUAU is expected to increase technical training, develop a more integrated financial information system, and strengthen budget oversight mechanisms. The implications of this research highlight the need for continuous improvements in DIPA-based financial management systems to ensure optimal staff performance sustainability. Through system reforms and staff capacity enhancement, the effectiveness of DIPA implementation within DISKUAU can be maximized, allowing the organization to achieve its strategic goals

Pengaruh Intensitas Modal, Komisaris Independen Dan Return On Asset Terhadap Agresivitas Pajak Pada Perusahaan Food And Beverages Sugihyanty, Eneng; Wijayanti, Dian
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 2 (2025): JURNAL BISNIS DAN AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i2.1532

Kajian ini memiliki tujuan guna menganalisis pengaruh intensitas modal, komisaris independen, serta return on asset terhadap agresivitas pajak pada perusahaan SubSektor Food and Beverages yang tercatat di BEI tahun 2020-2023. Pengujian data dilaksanakan menerapkan analisis regresi linear berganda dengan jumlah sampel 18 perusahaan. Hasil menunjukkan bahwa data memenuhi asumsi klasik regresi dengan distribusi residual normal, tidak adanya multikolinearitas, heteroskedastisitas, ataupun autokorelasi. Secara simultan, ketiga variabel independen memiliki pengaruh signifikan pada agresivitas pajak. Namun, secara parsial hanya komisaris independen yang menunjukkan pengaruh negatif signifikan, sedangkan intensitas modal dan return on asset tidak berpengaruh signifikan. Persamaan regresi yang dihasilkan menyatakan bahwa peningkatan intensitas modal serta komisaris independen cenderung menurunkan agresivitas pajak, sedangkan peningkatan return on asset sedikit meningkatkan agresivitas pajak. Kajian ini menyampaikan wawasan penting bagi pengelolaan tata kelola perusahaan dan strategi perpajakan dalam rangka meminimalkan risiko agresivitas pajak.

Pelatihan Pengisian Dan Pelaporan SPT OP Dan SPT Badan Kepada Guru MGMP SMK Jurusan Akuntansi Jakarta Timur II Safri; Siswanti, Tutik Siswanti; Rani Adnyani Asak, Putu; Sugihyanty, Eneng; Setiadi
IKRA-ITH ABDIMAS Vol. 9 No. 2 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v9i2.4076

ABSTRAK Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah selain dari kewajiban Tridharma Perguruan tinggi, juga sebagai bentuk saling berbagi ilmu pengetahuan dan kegiatan diskusi bidang perpajakan terutama pengisian dan pelaporan SPT OP dan SPT Badan. Pelatihan dimulai dari pemahaman tentang laporan keuangan komersial, dilanjutkan dengan pelatihan tentang laporan keuangan fiskal, dan dituup dengan simulasi pengisian SPT OP dan SPT Badan dengan menggunakan aplikasi eform. Metode penelitian dengan menggunakan participation action reseach, dengan partisipan adalah MGMP Akuntansi Jakarta Timur 2, dengan jumlah pesertasebanyak 27 orang, yang terdiri dari beberapa guru akuntansi perwakilan sekolah masing-masing. Analisis data berdasarkan hasil pre-test dan post-test, atas 6 buktir pertanyaan diperoleh hasil pelatihan peningkatan pemahaman pengisian dan pelaporan SPT OP dan SPT Badan sebesar 75%, tidak paham terhadap pengisian dan pelaporan SPT OP, diperoleh penurunan 81%, dan pertanyaan Cukup paham terhadap pengisian dan pelaporan SPT OP dan SPT Badan penurunan cukup paham sebesar 77% ABSTRACT The purpose of this Community Service activity is in addition to the obligations of the Tridharma of Higher Education, as well as a form of sharing knowledge and discussion activities in the field of taxation, especially filling and reporting SPT OP and SPT Badan. The training starts from anunderstanding of commercial financial statements, continues with training on fiscal financial statements, and concludes with a simulation of filling out the SPT OP and SPT Badan using the eform application. The research method uses participation action research, with participants beingthe East Jakarta Accounting MGMP 2, with a total of 39 participants, consisting of severalaccounting teachers representing their respective schools. Data analysis based on the results of thepre-test and post-test, on 6 evidence questions, the results of the training obtained an increase in understanding of filling and reporting SPT OP and Corporate SPT by 75%, did not understand thefilling and reporting of SPT OP, obtained a decrease of 81%, and questions quite understand thefilling and reporting of SPT OP and Corporate SPT a decrease in understanding by 77%.

Efektivitas Pelatihan Komputerisasi Akuntansi Menggunakan Aplikasi Accurate Online Terhadap Hasil Ujian Certified Accurate Professional Bagi Guru MGMP Akuntansi Jakarta Timur Safri; Wijayanti, Dian; Siswanti, Tutik; Sugihyanty, Eneng; Fatiah Azzahra; Fara Azzahra, Latansa
Jurnal Bakti Dirgantara Vol. 3 No. 1 (2026): Jurnal Bakti Dirgantara (In-Press)
Publisher : Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/6z7w7954

Salah satu aspek penting dalam pendidikan akuntansi adalah penguasaan teknologi komputerisasi yang memudahkan proses pembelajaran dan pengelolaan data keuangan. Adanya pelatihan Komputerisasi Akuntansi dengan menggunakan Aplikasi Accurate online untuk guru MGMP Akuntansi Jakarta Timur I dan Jakarta Timur II, bertujuan selain untuk memperdalam pemahaman guru terhadap keilmuan aplikasi Komputer akuntansi khususnya Accurate online juga sebagai persiapan untuk mengikuti ujian sertifikasi Certifield Accurate Profesional (CAP). Pelatihan Komputerisasi Akuntansi menggunakan metode Workshop dengan kasus yang relefan dengan Ujian Sertifikasi Kompetensi (USK) dan Ujian Sertifikasi CAP. Untuk mengukur efektivitas pelatihan terhadap hasil ujian Certifield Accurate Profesional, maka metode digunakan adalah penelitian kuantitatif eksperimen atau kuasi-eksperimen. Peserta sebanyak 28 guru dari MGMP Akuntansi Jakarta Timur I dan Jakarta Timur II. Hasil kegiatan pelatihan Komputerisasi Akuntansi, dengan melihat perubahan hasil pretest dan posttest yang menunjukkan peningkatan ketermapilan dalam menggunakan aplikasi Accurate yaitu seperti Improvisasi setup Accurate atas bentuk usaha, Merombak Daftar Akun, peserta, Memastikan setup sudah valid, Fitur Accurate untuk Transaksi dan menyajikan Laporan Keuangan, Adapun efektifitas pelatihan terhadap hasil ujian Certified Accurate Professional yaitu sebesar 70,37% peserta dinyatakan lulus dan berhak menyadang gelar CAP. One important aspect of accounting education is mastery of computerized technology, which facilitates the learning process and financial data management. The Computerized Accounting training, using the Accurate online application for teachers at the East Jakarta I and East Jakarta II Accounting MGMPs, aims not only to deepen teachers' understanding of computerized accounting applications, particularly Accurate online, but also to prepare them for the Accurate Professional Certification (CAP) exam. The Computerized Accounting training uses a workshop method, using cases relevant to the Competency Certification Exam (USK) and the CAP. To measure the effectiveness of the training on Accurate Professional Certification exam results, a quantitative experimental or quasi-experimental research method was used. Twenty-eight teachers from the East Jakarta I and East Jakarta II Accounting MGMPs participated. The results of the Computerized Accounting training activities, by looking at the changes in the pretest and posttest results which show an increase in skills in using the Accurate application, namely Improving the Accurate setup for the form of business, Revamping the Account List, participants, Ensuring the setup is valid, Accurate Features for Transactions and presenting Financial Reports, The effectiveness of the training on the results of the Certified Accurate Professional exam is that 70.37% of participants are declared to have passed and are entitled to hold the CAP title.

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