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All Journal JDM (Jurnal Dinamika Manajemen) JURNAL AKUNTANSI UNIVERSITAS JEMBER Fokus Ekonomi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi dan Manajemen JASS (Journal of Accounting for Sustainable Society) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Disrupsi Bisnis Abdimisi Jurnal Pajak Vokasi (JUPASI) E-Jurnal Akuntansi TSM Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Nusa Akuntansi Jurnal Akuntansi
Pratiwi, Adhitya Putri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PELATIHAN AKUNTANSI DAN PENGELOLAAN KEUANGAN PADA UMKM RATENGAN Habibah, Habibah; Margie, Lyandra Aisyah; Pratiwi, Adhitya Putri; Afridayani, Afridayani; Ridwan, Muhammad
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 3 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i3.13481

Abstract

Pengabdian Kepada Masyarakat dapat diartikan sebagai respon akademik masyarakat kampus atas kebutuhan, tantangan atau persoalan yang dihadapi oleh masyarakat, baik secara langsung maupun tidak langsung. Tujuan umum dari mendampingi UMKM yang tergabung dalam Persatuan UMKM Frozen Food. Persatuan UMKM Frozen Indonesia yang merupakan suatu lembaga yang fokus meningkatkan kapasitas UMKM yang bergerak dibidang Frozen Food sebagai upaya untuk meningkatkan kesejahteraan masyarakat dengan melakukan kegiatan pelatihan, seminar dan pendampingan. Kegiatan pengabdian kepada masyarakat ini mengusung tema Pelatihan Akuntansi dan Pengelolaan Keuangan. Dengan para pengajar dan narasumber yang dilibatkan adalah para Dosen Program Studi Akuntansi dari Universitas Pamulang. Hasil Pelaksanaan PKM yang dilakukan tanggal 19 sampai 21 Mei 2021 adalah pemahaman UMKM yang didampingi mengenai Pentingnya akuntansi dan pengelolaan keuangan dengan keuntungan yang diinginkan. Menghitung BEP sebagai informasi untuk menentukan berapa unit yang dihasilkan dan menentukan harga jual untuk keadaan yang tidak merugian ataupun menguntungankan pada dasarnya adalah menghitung BEP untuk mentukan keuntungan yang diinginkan agar bisnis yang dijalankan bisa tetap berkembang dan lebih maju.
Pengaruh Media Sosialisasi Pajak Berbasis Social Media Dan Subjective Norm Dalam Pemenuhan Kewajiban Perpajakan Dimoderasi Dengan Cost Compliance (Studi Pada Followers Akun Instagram @ditjenpajakRI) Putri, Adinia Pitaloka; Pratiwi, Adhitya Putri; Septanta, Rananda
Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i2.2404

Abstract

This study aims to determine whether there is an influence of social media and subjective norms in fulfilling tax obligations. Then, to determine cost compliance of the moderating variables of each independent variable, namely social media-based social media and subjective norms. This type of research is quantitative research. The data used is primary data. The population in this study are followers of the Instagram account @ditjenpajakRI. The sample of this study amounted to 77 people and the sampling technique used snowball sampling. The data analysis model used in this research is multiple linear analysis and moderated regression analysis. Testing this research using IBM Statistics SPSS V.26. The results of this study indicate that social media-based social media and subjective norms have a significant effect on fulfilling tax obligations simultaneously or partially. The variable cost compliance is not able to moderate the relationship between social media in fulfilling tax obligations and cannot moderate the subjective norm in fulfilling tax obligations.ype your abstract here.
Executive Character and Financial Distress on Tax Avoidance with Manager’s Overconfidence as a Moderating Variable Firmansyah, Aditya; Pratiwi, Adhitya Putri
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.7125

Abstract

Abstract Purpose - The purpose of this study was to determine the effect of executive character and financial distress on tax avoidance with manager overconfidence as a moderating variable. Design/methodology/approach - This study used a sample of BUMN Companies listed on the Indonesia Stock Exchange in 2017-2021. The data used in this study are financial statements and annual reports. The sampling technique used was purposive sampling, where from 38 BUMN companies, a sample of 10 companies was obtained for 5 years so that a total of 50 data samples were obtained. The analysis used is panel data regression analysis using fixed effect regression model data processed with the help of Eviews9 software. Findings - The results obtained show that simultaneously executive character and financial distress affect tax avoidance. The results obtained show partially that executive character affects tax avoidance, financial distress has no effect on tax avoidance. The results obtained also show that manager overconfidence is not able to moderate the effect of executive character and financial distress on tax avoidance.Research limitations/implications - The independent variables used in this research are only 2 factors, namely executive character and financial distress, as well as a moderating variable, namely manager overconfidence. This allows other factors that influence tax avoidance to be ignored. Keywords: Executive Character, Financial Distress, Tax Avoidance, and Manager Overconfidence
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Pratiwi, Adhitya Putri
Jurnal Disrupsi Bisnis Vol. 1 No. 3 (2018): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v1i3.2856

Abstract

ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh variable Current Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio dan Tota Asset Turn Over terhadap pertumbuhan laba. Data diperoleh dengan metode purposive sampling dengan criteria (1) Perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia dan konsisten ada selama periode penelitian, (2) Perusahaan food and beverages yang menyajikan laporan keuangan selama periode penelitian, (3) Perusahaan food and beverages yang tidak menghasilkan laba negative selama periode penelitian. Hasil analisis menunjukkan bahwa data yang digunakan dalam penelitian ini telah memenuhi asumsi klasik, yang meiputi tidak terjadi multikolinieritas dan data terdistribusi secara normal. Dari hasil analisis regresi menunjukan bahwa variable Current Ratio dan Total Asset Turn Over secara parsial berpengaruh signifikan terhadap pertumbuhan laba. Sedangkan Cash Ratio, Debt to Asset Ratio dan Debt to Equity Ratio berpengaruh tidak signifikan terhadap pertumbuhan laba. Kelima variable yang digunakan dala penelitian ini secara bersama-sama berpengaruh terhadap pertumbuhan laba. Kata Kunci : Currents Ratio (CR1), Cash Ratio (CR2), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER)
Pendampingan Peningkatan Daya Saing UMKM melalui Implementasi E-Bisnis Berbasis Data dan Teknologi Digital Indrayani, Lioni; Pratiwi, Adhitya Putri; Cahyani, Yenni
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.50781

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in both local and national economies, yet they often face challenges in adopting digital technology, particularly in the Gunung Sindur District. This Community Service Program aims to enhance the competitiveness of MSMEs through the implementation of data-driven and technology-based e-business solutions. The program includes several key stages: assessing digital readiness, providing digital literacy and e-business strategy training, offering technical assistance in using marketplaces, social media, and financial applications, as well as ongoing monitoring and evaluation. Initial results show improved understanding of digital technology, the adoption of online marketing strategies, and increased operational efficiency and market access. This initiative is expected to foster sustainable digital transformation in the MSME sector and contribute to the economic well-being of the local community. Keywords: MSMEs, e-business, digitalization, competitiveness, data management, technology transformation
Co-Authors Afridayani, Afridayani Cahyani, Nabila Duwi Cahyani, Yenni Firmansyah, Aditya Gunawan Habibah Habibah Holiawati, Holiawati Indrayani, Lioni Margie, Lyandra Aisyah Muhammad Ridwan Nopagia, Nopagia Norsiah, Siti Nur Kholisah, Yuni Isna Purnomo, Listiya Ike Puspita Handayani Putri, Adinia Pitaloka Rahma, Ayumi Rahutomo, Fajar Singgih Ruhiyat, Endang SEPTANTA, RANANDA Suripto Suripto Ulfani, Aulia Wulandari, Rosita Zalukhu, Pipit Kasih Murni