Article Per Year (5 Year)
p-Index From 2021 - 2026
3.531
P-Index
This Author published in this journals
All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Profita : Komunikasi Ilmiah dan Perpajakan JOURNAL OF APPLIED BUSINESS ADMINISTRATION PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Abdi Masyarakat (JAM) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Ilmu Ekonomi dan Sosial (JIES) Indonesian Community Journal Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Ekonomi dan Bisnis Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi JIPkM Journal of Artificial Intelligence and Digital Business Media Akuntansi Perpajakan Journal of Economics and Management Proceeding International Annual Conference Economics, Management, Business, and Accounting JPMB : Jurnal Pengabdian Masyarakat Berkelanjutan
Angela Dirman
Universitas Mercu Buana
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
PENTINGKAH UMKM MENGHITUNG HARGA POKOK PENJUALAN? Siti Sarpingah; Angela Dirman
Jurnal Pengabdian Masyarakat Berkelanjutan Vol. 2 No. 1 (2026): Jurnal Pengabdian Masyarakat Berkelanjutan (JPMB), Februari 2026
Publisher : Yayasan Nusa Cendekia Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64020/jpmb.v2i1.19

Abstract

In determining the selling price, Micro, Small, and Medium Enterprises (MSMEs) often inaccurately include certain cost components beyond raw materials, such as gas, electricity, and labor wages—including compensation for the business owner themselves. Therefore, understanding how to calculate the Cost of Goods Sold (COGS) is essential for MSME actors to set the right selling price for their products or services. This involves calculating all the elements used in the production of goods or services, as well as other supporting variable costs, and then adding a desired profit margin or percentage. This Community Service program was provided to MSME actors in the Kembangan Utara area, focusing on processed products made from purple sweet potatoes as an alternative product for sale. The purpose of this Community Service activity is to educate MSME actors on how to calculate and determine the Cost of Goods Sold (COGS) more accurately. The Outcome of this Community Service were publication on Mass Media, Youtube, and journal publication and HKI.
PENGARUH SANKSI PERPAJAKAN, E-FILING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Naisya Gunarsa; Angela Dirman
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 9 No 1 (2026): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v9i1.3160

Abstract

This research aims to determine "The Influence of Tax Sanctions, E-Filling and Taxpayer Awareness on Individual Taxpayer Compliance". From this research the independent variables consist of Tax Sanctions, E-Filling and Tax Awareness and the dependent variable is Individual Taxpayer Compliance. The population in this research is Taxpayers at the Jakarta Kembangan KPP. The data analysis techniques used in this research include tests of Convergent Validity, Discriminant Validity, Composite Reliability and Internal Consistency Reliability / Cronbach's Alpha, MultiCollinearity, R, Square, Goodness or FIT, F Square, and Path Coefficient. Primary data were collected through direct questionnaire distribution and processed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS 4.0. The results of this research indicate that tax sanctions do not have a significant effect on individual taxpayer compliance. E-Filling has a significant effect on individual taxpayer compliance and tax awareness has no significant effect on individual taxpayers.
The Effect of Return on Assets, Debt to Equity Ratio, and Current Ratio on Earnings Management Siska Widia Utami; Angela Dirman
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8992

Abstract

This study aims to analyze the effect of return on assets, debt-to-equity ratio, and current ratio on earnings management. The method used is quantitative research with secondary data drawn from company financial reports, using purposive sampling as the data collection technique. The data analysis used multiple linear regression analysis. The population in this study were mining companies listed on the Indonesia Stock Exchange during 2022-2024. The sample used in this study was 41 companies. The results of this study indicate that (1) return on assets have no effect on earnings management. This can be caused because companies with high ROA will maintain the company's reputation in the eyes of investors and be in the public spotlight so that the company will not carry out profit management actions that will harm the company, (2) debt-to-equity ratio have no effect on earnings management. This may be because the higher a company's debt level, the more conservative management will be in its financial and operational reporting. Management will be more cautious and less likely to take high risks through earnings management, and (3) current ratio has a positive effect on earnings management. This means that the higher the CR, the less capable the company is of maximizing its current asset management for its operations. Consequently, the company's financial performance appears less favorable to shareholders. This triggers management to engage in earnings management.
The Effect of Profitability, Corporate Social Responsibility, Independent Commissioner and Audit Committee on Tax Avoidance (Study on Mnaufaktur Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2017-2021) Karimah Budiaty; angela dirman
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 3 (2024): November 2024
Publisher : Universitas Mercu Buana

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

Abstract

This study aims to analyze the effect of profitability, corporate social responsibility, independent commissioners, and audit committee decision case studies in manufacturing companies consumer goods industry sector listed onthe Indonesian stock exchange in 2017-2021. In this study has 5 variables used, namely tax avoidance as a dependent variable while profitability, corporate social responsibility, independent commissioners, and audit committee as independent variables. This study used secondary data with using the purposive sampling method. The sample used in this study were 34 companies. The data analysis used for this test is multiple linear regression analysis with SPSS version 25 program. Based on the result of this study it was found that profitability has a positive effect significant effect on tax avoidance. Corporate Social Responsibility has a negative significant effect on tax avoidance. Independent commissioners has no significant effect on tax avoidance and audit committee has no significant effect on tax avoidance.
Co-Authors Afiah Septia Rahmah Annisa Hakim Annisa Hakim Zamzami Budiansyah, Andi Calesto, Mikail Pratama Cindy Oktafiani Deden Tarmidi Dwi Wulandari Sari Erna Setiany Fairas Panca Yudha Giawan Nur Fitria Hidayat, Raihan Gusri Isnasari, Yovita Jibran, Alwan Julpri Andika Karimah Budiaty Kosaman, Ratih Widayanti Naisya Gunarsa Ni Putu Gita Destriana Frizky Nurul Ruliyanti Puspitasari, Endah Nurhayati Dwi Putra, Firoos Safana Riaty Handayani Rista Bintara Roy Budiharjo Sari, Putri Amilia Siska Widia Utami Siti Sarpingah Suwoyo, Heru Triyani Budyastuti Wulandari, Novi Sri