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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Pengabdian Dharma Laksana @is The Best [Accounting Information System & Information Technology Business Enterprise] Jurnal Manajemen Kewirausahaan Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Musi Charitas Jurnal Pengabdian Pancasila (JPP) Jurnal Pengabdian West Science International Journal of Asian Business and Management (IJABM) Jurnal Lentera Pengabdian Jurnal Ilmiah Multidisiplin Indonesia Jurnal Pelita Pengabdian Dedikasi : Jurnal Pengabdian Lentera Jurnal Imiah Pengabdian Pada Masyarakat (JIPM)
Widati, Sindik
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pemberdayaan UMKM melalui Literasi Akuntansi dan Pajak untuk Penguatan Legalitas Usaha Widati, Sindik; Yulianti, Vista; Wulandari, Dian Sulistyorini; Pratama, Angga Deni
Lentera Pengabdian Vol. 3 No. 02 (2025): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v3i02.863

Abstract

Rendahnya literasi akuntansi dan pajak menjadi salah satu kendala utama yang dihadapi oleh pelaku usaha mikro, kecil, dan menengah dalam mengelola keuangan serta memenuhi kewajiban perpajakan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha dalam pencatatan keuangan serta kepatuhan pajak guna mendorong legalitas usaha. Pengabdian ini dilaksanakan di salah satu rumah pelaku usaha di Tambun Selatan pada tanggal 7 Maret 2025, dengan metode pelatihan dan pendampingan langsung kepada 10 pelaku usaha yang dipilih melalui teknik purposive sampling. Data dikumpulkan melalui observasi, wawancara, dan kuesioner, kemudian dianalisis secara deskriptif kuantitatif dan kualitatif. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dalam menyusun pencatatan keuangan sederhana serta kesadaran terhadap kewajiban perpajakan. Setelah pelatihan, sebagian besar peserta mulai melakukan pencatatan keuangan secara sistematis dan mengurus Nomor Pokok Wajib Pajak (NPWP). Namun, masih terdapat kendala dalam penggunaan aplikasi akuntansi digital karena keterbatasan pemahaman teknologi. Program ini juga mendorong peningkatan kesadaran peserta terhadap pentingnya legalitas usaha sebagai bagian dari tata kelola yang akuntabel dan transparan. Kesimpulannya, pelatihan ini berkontribusi positif dalam meningkatkan literasi akuntansi dan pajak, tetapi diperlukan pendampingan lanjutan untuk memastikan penerapan yang berkelanjutan.
Effective Tax Rates: Firm Size, Leverage and Return on Assets Widati, Sindik; Asiah, Neng; Kamela, Hurian; Hidayat, Tanti Amalia
International Journal of Asian Business and Management Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i2.7664

Abstract

The Effective Tax Rate (ETR) assesses a company's proficiency in managing its tax burden by comparing tax expenses to total net income. A lower ETR percentage indicates better tax effectiveness. Companies utilize the ETR as a benchmark for shaping their tax policies. It serves as a tool for gauging how well a company handles its tax system. This study seeks empirical evidence on the impact of firm size, leverage, and return on assets on effective tax rates. The independent variables include firm size, debt level, and return on assets, while the dependent variable is the effective tax rate. The research focuses on food and beverages sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample comprises 34 companies selected through purposive sampling. The analysis employs multiple linear regression, revealing that firm size and return on assets do not influence effective tax rates, whereas leverage significantly affects the effective tax rate
CAPITAL EXPENDITURE, GROWTH OPPORTUNITY, DAN CASH FLOW TERHADAP CASH HOLDING PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Nurjanah, Rina; Widati, Sindik; Asiah, Neng; Audiana, Nia
Jurnal Manajemen Kewirausahaan Vol 20, No 1 (2023): JMK EDISI JUNI 2023
Publisher : Universitas IPWIJA (Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jmk.v20i1.991

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh belanja modal, growth opportunity dan cash flow terhadap cash holding pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI periode 2019-2021. Metode pengambilan sampel yang digunakan adalah nonprobability sampling yaitu metode purposive sampling. Jenis data yang digunakan adalah data sekunder dengan teknik analisis regresi data panel dibantu program statistik E-views 10 yang digunakan untuk menguji regresi data panel, asumsi klasik dan hipotesis. Hasil penelitian menunjukkan bahwa belanja modal dan peluang pertumbuhan berpengaruh negatif terhadap kepemilikan kas, sedangkan arus kas berpengaruh negatif terhadap kepemilikan kas. Kata kunci: cash flow, cash holding, capital expenditure, growth opportunity  ABSTRACT This study aims to analyze the effect of capital expenditure, growth opportunity and cash flow on cash holding in food and beverage sub-sector manufacturing companies listed on the IDX for the 2019-2021 period. The sampling method used is nonprobability sampling, namely purposive sampling method. The type of data used is secondary data with panel data regression analysis techniques assisted by the E-views 10 statistical program which is used to test panel data regression, classical assumptions and hypotheses. The results show that capital expenditure and growth opportunities have a negative effect on cash holdings, while cash flow has a negative effect on cash holding. Keywords: cash flow, cash holding, capital expenditure, growth opportunity
EDUKASI LAPORAN KEUANGAN DAN PROMOSI DIGITAL PADA USAHA AYAM GEPREK SAMBAL PETIR DI SERANG BARU KABUPATEN BEKASI Widati, Sindik; Pujia, Dede Puspa; Mahendra, Dheni Muhammad; Windi, Windi; Syalsabilla, Syalsabilla
Jurnal Abdimas Musi Charitas Vol. 8 No. 1 (2024): Jurnal Abdimas Musi Charitas Volume 8, Nomor 1, Juni 2024
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v8i1.1169

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in a country's economy, including in Indonesia. However, MSMEs often face challenges in increasing their competitiveness during increasingly fierce global competition, especially after the Covid-19 pandemic which made people build businesses in the culinary field. Things that can help MSMEs increase their competitiveness are the use of information technology or social media. The community service partner is the Ayam Geprek Sambal Petir business in Bekasi Regency. The obstacles include limited knowledge in calculating and preparing financial reports and not understanding how to promote their business using social media. The solution to these problems is to provide education about financial reports and business promotion using social media. The implementation method is in the form of lectures, discussions, simulations and implementation of financial reports and the use of social media. The activity results show that partners can compile financial reports independently with the help of the Sepran application and can create promotional content using social media.
Literasi Akuntansi Keuangan dan Manajemen Usaha untuk UMKM Berkelanjutan di Desa Cibarusah Jaya Widati, Sindik; Prawitasari, Nining Yurista; Sellina, Sesri; Amalya, Neneng Tita; Zed, Etty Zuliawati
Jurnal Pengabdian West Science Vol 4 No 12 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i12.3008

Abstract

Program pendampingan peningkatan literasi keuangan dan manajemen usaha bagi pelaku UMKM bertujuan untuk mengoptimalkan kapasitas pengelolaan usaha yang berkelanjutan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain pre-test dan post-test untuk menilai efektivitas pendampingan terhadap peningkatan keterampilan literasi keuangan dan manajemen usaha. Hasil penelitian menunjukkan adanya peningkatan signifikan pada aspek literasi keuangan, seperti kemampuan memisahkan keuangan usaha dan pribadi, pencatatan transaksi harian, penyusunan laporan laba rugi, serta pemahaman arus kas. Peningkatan serupa juga terlihat pada aspek manajemen usaha, meliputi keterampilan menghitung harga pokok penjualan (HPP) dan margin laba, pemanfaatan media sosial untuk promosi, pencatatan persediaan, serta strategi pelayanan pelanggan. Temuan ini menegaskan bahwa program pendampingan berbasis praktik langsung dan pelatihan partisipatif dapat memberikan dampak positif terhadap penguatan kapasitas UMKM dalam mengelola usaha secara profesional dan berkelanjutan.
Pengaruh Pelatihan Microsoft Word, Canva, Dan Persiapan Mental Terhadap SDM: Mediasi Pendidikan Agama Dan Moderasi Lingkungan Wahyuningsih, Sri; Widati, Sindik; Kirono, Catur Sasi
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 3 No 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to evaluate the impact of the integration of technology training and Qur'an literacy in shaping a generation of character in the era of Society 5.0. The research was conducted in Sukadami Village, South Cikarang District, Bekasi Regency, which faces challenges in education and character building. The research uses a qualitative method through a community service approach, with research subjects for elementary to high school students at the equivalent level. The results of the study showed that the combination of technology training, such as the use of Microsoft Word and Canva, with Qur'anic literacy contributed significantly to improving students' spiritual skills and understanding. This training not only equips students with relevant technological skills for the digital age, but also strengthens moral and ethical values that are important in daily life. However, the challenges faced include differences in students' ability levels and time constraints in integrating these programs into the school curriculum.
Pengembangan Literasi Desa Melalui Pemberdayaan Masyarakat Di Bidang Ekonomi (UMKM-Pariwisata) Dan Transformasi Digital Hoeroni, Rizqon; Widati, Sindik; Heriyanti, Sinta Sundari
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 3 No 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Community Service Program (Kuliah Kerja Nyata/KKN) is a form of community engagement carried out by university students through an interdisciplinary, institutional, and partnership-based approach as a realization of the Tri Dharma of Higher Education. This program is mandatory and is based on the principles of academic competence, entrepreneurship, and professionalism in order to produce high-quality, relevant, and synergistic community service activities that enhance community empowerment. Based on this background, the KKN program was implemented in Sukadami Village with the objective of providing basic knowledge and skills, particularly in the fields of education, religion, and governance. The main issues identified in the village were related to the quality of human resources, especially the low level of digital literacy in supporting UMKM activities and tourism development. Therefore, the KKN activities aimed to address these challenges and foster a digitally literate community. The results of the program indicate an increase in sales turnover of local UMKM products and improved community satisfaction following the renovation of the local fishing facility.
Debt Maturity and Financial Report Quality: A Dual Approach to Enhancing Investment Efficiency Yulianti, Vista; Widati, Sindik; Muslim, Ahmad Bukhori
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.2790

Abstract

This study examines the impact of Financial Report Quality (FRQ) on Investment Efficiency (IE), with Debt Maturity (DM) as a moderating variable. High-quality financial reporting is expected to reduce information asymmetry and support optimal investment decisions, while the structure of debt maturity may strengthen or weaken this relationship. The research uses secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) over the period 2020–2024. The sample is selected using purposive sampling, resulting in a final set of firms that meet the criteria for analysis. Variables are measured using established proxies, and the data is analyzed with Partial Least Squares (PLS) to test measurement validity, reliability, and structural relationships. Results indicate that FRQ significantly enhances IE, and DM plays a moderating role in strengthening this relationship. The findings provide practical implications for corporate managers in structuring financial reporting and debt maturity to achieve better investment efficiency. This research also contributes to the literature by integrating FRQ and DM within the investment efficiency framework.
Board Dynamics and Tax Aggressiveness: Unveiling the Power of Gender Diversity Wulandari, Dian Sulistyorini; Widati, Sindik; Diyah Permatasari, Maulina
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.12700

Abstract

This study examines the influence of the board of directors and independent commissioners on corporate tax aggressiveness, with gender diversity considered as a moderating variable. The research aims to determine whether board structure affects corporate tax strategies and whether the presence of female board members strengthens or weakens these relationships. A quantitative approach is employed using panel data regression analysis based on a sample of publicly listed companies. Data are collected from corporate financial reports and governance disclosures. Several model selection procedures are applied to identify the most appropriate regression model, followed by hypothesis testing using panel data estimation techniques. The findings indicate that the board of directors does not have a significant effect on tax aggressiveness, suggesting that board size alone does not determine corporate tax planning decisions. In contrast, independent commissioners show a significant positive effect on tax aggressiveness, implying that their presence may be associated with more aggressive tax strategies rather than stronger oversight. Furthermore, gender diversity does not moderate the relationship between either the board of directors or independent commissioners and tax aggressiveness, indicating that female representation on the board does not significantly influence corporate tax behavior. These results suggest that regulatory bodies need to strengthen governance mechanisms to ensure that independent commissioners effectively perform their monitoring role. Companies are encouraged to emphasize board competence and expertise rather than relying solely on structural characteristics such as size or gender composition. Greater transparency in corporate tax practices is also recommended for investors and stakeholders. This study contributes to the literature by highlighting the limited role of board size and gender diversity in tax decision-making, while indicating that independent commissioners may not always function as effective governance mechanisms in reducing tax aggressiveness.
The Effect of Transfers and The Physical Work Environment on Employee Performance, With Job Satisfaction as An Intervening Variable, At Pt Smep Pacific Wahyuningsih, Sri; Kartini, Tri Mulyani; Widati, Sindik
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 05 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), May 2026
Publisher : Sean Institute

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Abstract

This study examines the influence of job transfers and physical work environment on employee performance at PT SMEP PACIFIC, with job satisfaction as a mediating variable. The research focuses on the manufacturing sector, which is currently experiencing a decline in workforce productivity. The uniqueness of this study lies in the integration of job transfer and physical work environment variables within a single structural framework, with job satisfaction serving as a mediator. The selection of research location and timing adds contextual relevance to the organizational dynamics. A quantitative approach was employed, using primary data collected from 115 respondents through questionnaires. The data were analyzed using Structural Equation Modeling (SEM) with the assistance of LISREL 8.80 to examine the relationships among variables simultaneously. The results indicate that job transfers positively affect both job satisfaction and employee performance, directly and indirectly through the mediating role of job satisfaction. In contrast, the physical work environment does not directly influence job satisfaction but contributes to performance improvement indirectly. Some variables show significant roles in shaping performance, while others exhibit inconsistent effects. This study is limited to a specific sector and location, thus its findings may not be generalizable to broader contexts. The results offer practical insights for policymakers and industry practitioners in designing more adaptive job transfer strategies and managing work environments, while also serving as a reference for academics in developing human resource performance theories.
Co-Authors Afriantoro, Irfan Ahmad Bukhori Muslim Amalya, Neneng Tita Audiana, Nia Bastanta, Andreas Riski Dede Puspa Pujia Diyah Permatasari, Maulina Fuadi, Agus Haryanto, Maharani Widie Anggraeni Heriyanti, Sinta Sundari Hidayat, Tanti Amalia Hoeroni, Rizqon Kamela, Hurian Kartini, Tri Mulyani Kirono, Catur Sasi Lestari, Rindah Putri Lisa Kustina Mahendra, Dheni Muhammad Neng Asiah, Neng Nining Yurista Prawitasari, S.H.,M.H. Nurjanah, Rina Permatasari, Maulina Dyah Pratama, Angga Deni Purba, Jamian Putri, Shafa Amelia Riswandi, Rendi Riyanah, Sinah Rustianah, Rustianah Sellina, Sesri Setyawan, Wisnu Sri Wahyuningsih Sukamto, Ika Sumiyarsi Susilowati Susilowati Syalsabilla, Syalsabilla Taufik Hidayat ummah, rahmatul Wibowo, Edi Tri Widiyaningsih, Widiyaningsih Windi Windi, Windi Wulandari, Dian Sulistyorini Yulianti, Vista Zed, Etty Zuliawati