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ANALYSIS OF FACTORS INFLUENCING TAX AVOIDANCE OF CONSUMER GOODS MANUFACTURING COMPANIES ON THE IDX (2018-2021) Riskiani, Riskiani; Ayundyayasti, Prima; Christina, Budhi Adhiani
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 1 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i1.5366

Abstract

This study aims to investigate the impact of the board of commissioners, audit committee, company size, and leverage as an intervening variable on tax avoidance among manufacturing companies in the consumer industry sector listed on the IDX for the period of 2018-2021. The sample selection was carried out by purposive sampling technique and a sample of 37 companies was obtained with 148 financial report data. The type of research used is quantitative research with secondary data. The study utilized panel data regression analysis and path analysis through Eviews 12. The findings suggest that tax avoidance is negatively impacted by the board of commissioners and company size, while leverage has a positive impact. Moreover, the board of commissioners and audit committee have a negative effect on leverage, whereas firm size has a positive effect. However, the audit committee does not have any effect on tax avoidance. Leverage successfully intervened in the influence of the board of commissioners and the audit committee. However, they were unable to intervene in the company size with regards to tax avoidance.
DEVELOPING ORDER AND CUSTOM PRODUCTION INFORMATION SYSTEM WITH ORDER TRACKING SYSTEM IN BATIK BALQIS COLLECTION Carlina, Selvi; Ayundyayasti, Prima
KEUNIS Vol. 9 No. 2 (2021): JULI 2021
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1003.356 KB) | DOI: 10.32497/keunis.v9i2.2553

Abstract

Batik Balqis Collection is a boutique and batik producer that most of the goods are self-produced. In conducting their business, Batik Balqis Collection provides services in the form of custom orders that are still carried out manually, so it is difficult to describe the details of the order design and inaccuracies in calculating the cost of goods manufactured for each order. This research aims to design and develop order and custom production information systems with tracking information for Batik Balqis Collection customers. The method used to develop the system is the Prototype method. The prototype method phase consists of initial requirement, design, prototyping, customer evaluation, review and update, system development, and system implementation. Data collection methods used are interviews and observation. The system's outputs are purchase report, order report, material inventory report, work in process inventory report, finished good inventory report, and cost of goods manufactured report. By implementing this system, users are expected to run their business processes more efficiently.
A COMPARATIVE STUDY OF FINANCIAL PERFORMANCE IN PT PHAPROS TBK BEFORE AND AFTER INITIAL PUBLIC OFFERING Fathin, Khusnun; Murtini, Sri; Ayundyayasti, Prima; Raharjanti, Rani
KEUNIS Vol. 11 No. 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4432

Abstract

The  decision to Go Public has a great influence in enhancing the company”™s performance particularly the company”™s financial performance.  The purpose of this research is to test whether there are significant differences in the financial performance of PT Phapros Tbk before and after going public through financial ratios. The financial ratios used are Current Ratio (CR), Quick Ratio (QR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Investment (ROI), Return on Equity (ROE), Total Asset Turnover (TATO), and Fixed Asset Turnover (FATO). The population of this research is the financial statements of PT Phapros Tbk, while the sample used is the financial statements for the 2016-2021 period. The data analysis technique used is ratio analysis and then quantitative analysis using the IBM SPSS version 26 application, the tests carried out include descriptive statistical analysis, normality testing, and hypothesis testing. The results of this research state that the financial performance of Current Ratio (CR), Quick Ratio (QR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Investment (ROI), Return on Equity (ROE), and Total Asset Turnover (TATO) have significant difference between before and after going public. While the financial performance of Fixed Asset Turnover (FATO) did not have a significant difference after going public.
Optimalisasi Pemasaran Produk Limbah Elektronik melalui Digital Marketing di Karang Taruna Sadida, Afiat; Raharjanti, Rani; Mansur, Ahmad Wafa; Ayundyayasti, Prima
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 9 (2024): November
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i9.1583

Abstract

Pengabdian ini bertujuan untuk membantu Kelompok Pemuda Karang Taruna Bhakti Utomo di Kelurahan Lamperkidul, Semarang, dalam mengatasi masalah pemasaran produk olahan limbah elektronik. Saat ini, produk yang dihasilkan, seperti mebel dari limbah elektronik yang diproses dengan resin, belum optimal dipasarkan. Solusi yang ditawarkan adalah penerapan strategi digital marketing untuk meningkatkan jangkauan pasar dan penjualan produk kreatif tersebut. Program pengabdian ini melibatkan pelatihan digital marketing yang mencakup pembuatan konten pemasaran dan penggunaan platform media sosial. Hasil pengabdian ini diharapkan dapat meningkatkan penjualan produk kreatif, memperluas pasar, dan mendukung pengembangan ekonomi masyarakat setempat.
From Intuition to Automation: A Comparative Study of Traditional Investment Decisions and Robo-Advisory Adoption Among Retail Investors in Indonesia Pinandhito, Kenneth; Ayundyayasti, Prima; Fajria, Rola Nurul; Cinderatama, Toga Aldila; Martia, Dina Yeni
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6463

Abstract

The development of digital technology has transformed the investment decision-making process from being based on human analysis to automated algorithm-based solutions such as robo-advisors. This study aims to compare traditional and technology-based investment decision-making approaches among retail investors in Indonesia, focusing on adoption, perceived trust, and effectiveness of robo-advisor use. Using quantitative descriptive-correlational approach to compare traditional and technology-based investment decision-making methods, this study collected survey data from 120 individual. The results show a significant positive correlation between trust in traditional methods and the use of investment applications, although the adoption rate of robo-advisors is still low. The main barriers faced are low digital literacy and lack of trust in automated systems. These findings emphasize the importance of targeted investor education and increased transparency on robo-advisory platforms. This study contributes to the literature on fintech adoption in emerging markets and offers practical insights for fintech developers and policymakers.
Penerapan Digital Printing dan Pemasaran Online pada Karangtaruna Bhakti Utama Lamperkidul Raharjanti, Rani; Sadida, Afiat; Murtini, Sri; Christina, Budhi Adhiani; Mardinawati, Mardinawati; Sarana, Sarana; Murtiasri, Eka; Ardiansah, Muhammad Noor; Hidayati, Ulfah; Suwondo, Agus; Mansur, Ahmad Wafa; Ayundyayasti, Prima; Permana, Rangga; Rosyadi, Humam
Medani : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v4i1.1034

Abstract

Tujuan dari pengabdian masyarakat ini adalah untuk membantu mitra untuk memecahkan kendala dan permasalahan dalam proses produksi dan pemasaran. Karang Taruna "Bhakti Utomo" Desa LAMPERKIDUL merupakan salah satu Karangtaruna di daerah Lamper Kidul dengan 30 anggota dan bergerak di bidang Kerajinan Tangan, Sablon Kaos, Oleh-oleh Semarang. Sablon kaos belum memenuhi pangsa pasar karena masih banyak kekurangan, dan hasilnya kurang menarik. Masalah lainnya adalah kurangnya pengalaman dan pengetahuan tentang teknologi digital printing untuk sablon T-shirt yang semakin maju dan tidak lagi manual. Masih menggunakan alat sablon manual, dan belum memiliki media sosial sebagai pemasaran produk anak muda sebagai media untuk meningkatkan pendapatan anak muda Hasil pengabdian masyarakat ini adalah desain sablon kaos yang telah dirancang oleh tim pengabdian masyarakat dan media sosial untuk pemasaran online   The purpose of this community service is to help partners to solve obstacles and problems in the production and marketing process. Karang Taruna “Bhakti Utomo” LAMPERKIDUL Village is one of the Karangtaruna in the Lamper Kidul area with 30 members and is engaged in Handicraft, T-shirt Screen Printing, Semarang souvenirs. T-shirt screen printing has not met the market share because there are still many shortcomings, and the results are less attractive. Another problem is the lack of experience and knowledge about digital printing technology for T-shirt screen printing which is increasingly advanced and no longer manual. Still using manual screen printing tools, and do not yet have social media as marketing for youth products as a medium to increase youth income The results of this community service are t-shirt screen printing designs that have been designed by the community service team and social media for online marketing  
Optimalisasi Pembuatan Brownies Untuk Penguatan Ekonomi Dan Media Sosial Pemasaran Pokdawis Kelurahan Lamperkidul Semarang Sadida, Afiat; Sarana, Sarana; Suwondo, Agus; Sartono, Sartono; Fatati, Manarul; Widjayanto, Edi; Listyani, Th. Tyas; Windawati, Atif; Ayundyayasti, Prima
Medani : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v4i1.1045

Abstract

Tujuan dari pengabdian masyarakat ini adalah membantu mitra untuk meningkatkan ketrampilan dalam membuat brownies guna meningkatkan penguatan ekonomi pokdawis Kelurahan Lamperkidul serta membuat media sosoal online sebagai sarana pemasarana. Pokdawis Kelurahan Lamperkidul mempunyai kegiatan pengolahan bank sampah, pengolahan limbah minyak goreng serta pengolahan pakaian pantas pakai. Dari pengolahan makanan, pokdawis Lamperkidul masih mengandalkan menu-menu makan tradisional sehingga kalah bersaing dengan makakan yang ada di pasar tradisional. Permasahalan yang dihadapi adalah kurangnya pengetahuan aneka olahan brownies beserta bahan-bahan pendukungnya. Selama ini hanya membuat olahan pangan tradisional serta masalah yang kedua adalah serta belum memiliki media sosial sebagai pemasaran produk sebagai media untuk meingkatkan pendapatan pokdawis. Hasil dari pengabdian masyarakat ini adalah alat memaska kue serta resep masakan kue dan media social Instagram sebagai media pemasaran secara online   The purpose of this community service is to help partners to improve skills in making brownies to increase the economic strengthening of the Lamperkidul Village pokdawis and create online social media as a means of marketing. Pokdawis of Lamperkidul Village has activities of processing waste banks, processing cooking oil waste and processing appropriate clothing. From food processing, Lamperkidul pokdawis still rely on traditional food menus so that they lose competition with food in traditional markets. The problem faced is the lack of knowledge of various processed brownies and their supporting ingredients. So far, it has only made traditional food preparations and the second problem is that it does not have social media as product marketing as a medium to increase pokdawis income. The result of this community service is a cake making tool as well as cake cooking recipes and Instagram social media as an online marketing medium  
Desain dan Perancangan Sistem Bimbingan Skripsi dengan Model Total Architecture System (TAS) Studi Kasus pada Jurusan Akuntansi Politeknik Negeri Semarang Sadida, Afiat; Sarana, Sarana; Suwondo, Agus; Ayundyayasti, Prima
ARZUSIN Vol 5 No 4 (2025): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i4.7149

Abstract

The absence of an integrated thesis supervision system in the Accounting Department of Politeknik Negeri Semarang presents a significant issue, given the importance of monitoring the supervision process to support timely student graduation. This study aims to design an effective thesis supervision management system that facilitates the monitoring and management of the supervision process. The research employs a system development approach based on Unified Modelling Language (UML) within the Total Architecture Synthesis (TAS) framework. The database utilized is MySQL, supported by the XAMPP web server. System requirements were gathered through observations and interviews with academic supervisors and department administrators. The outcome of the study is a system design comprising database architecture, user interface prototypes, and a structured supervision workflow. The system is designed to assist lecturers and students in tracking supervision progress, minimizing administrative barriers, and supporting the achievement of higher education Key Performance Indicators (KPIs). Practically, this study delivers a prototype system that can be implemented in the Accounting Department or adapted by other programs with similar needs. Theoretically, it contributes to the development of information technology-based supervision management models in vocational education settings.