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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ekonomi Efektif Jurnal Akuntansi Bisnis Pelita Bangsa Asian Journal of Management Analytics Jurnal Pengabdian Pancasila (JPP) Jurnal Lentera Pengabdian VIDHEAS: Jurnal Nasional Abdimas Multidisiplin Jurnal Pelita Pengabdian Journal of International Multidisciplinary Research Indonesian Journal of Economic & Management Sciences (IJEMS)
Triwibowo, Edi
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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 Economics, Econometrics & Finance Education Social Sciences Other

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Pendampingan Berbasis SAK EMKM dalam Meningkatkan Kapasitas Keuangan dan Pajak UMKM Wulandari, Dian Sulistyorini; Yulianti, Vista; Triwibowo, Edi; Rahman , Ibra Fatur
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.v3i02.857

Abstract

Masih rendahnya pemahaman pelaku usaha mikro mengenai pengelolaan keuangan dan kewajiban perpajakan menjadi tantangan yang signifikan dalam pengembangan usaha skala kecil di Indonesia. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan secara langsung kepada pelaku UMKM di wilayah Tambun Selatan agar mampu menyusun laporan keuangan sederhana dan memahami kewajiban perpajakan sesuai dengan standar yang berlaku. Metode yang digunakan dalam kegiatan ini adalah pendekatan edukatif partisipatif melalui pelatihan interaktif, simulasi, dan kunjungan ke tempat usaha peserta. Hasil pengabdian menunjukkan bahwa peserta mengalami peningkatan pemahaman terhadap pentingnya pencatatan transaksi, penyusunan laporan keuangan sederhana, dan proses administratif perpajakan, seperti pendaftaran NPWP dan pengisian laporan pajak. Simulasi berbasis kasus nyata serta pendekatan langsung terbukti efektif dalam meningkatkan keterampilan dan kesadaran pajak pelaku UMKM. Kegiatan ini menyimpulkan bahwa pelatihan berbasis praktik dan dialog dua arah sangat relevan bagi UMKM dalam meningkatkan literasi keuangan dan kepatuhan pajak. Implikasi dari kegiatan ini menunjukkan bahwa strategi edukatif yang bersifat langsung dan kontekstual mampu mendorong transformasi perilaku akuntansi dan perpajakan pada pelaku usaha mikro. Selain itu, kegiatan ini dapat menjadi model replikasi untuk mendorong penguatan tata kelola usaha mikro di daerah dengan karakteristik sosial ekonomi serupa. Intervensi semacam ini perlu dikembangkan secara berkelanjutan dan diperluas cakupannya ke wilayah-wilayah lain dengan karakteristik serupa.
Scaling Up Tax Strategies: Investigating the Moderating Effect of Leverage on Firm Size, Asset Intensity, and Tax Management Triwibowo, Edi; Wulandari, Dian Sulistyorini; Sari, Ratna Kartika
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.12089

Abstract

This study examines the relationships between firm size, asset intensity, leverage, and tax management in Indonesian manufacturing companies. Utilizing a panel data approach from 2020 to 2022, the research finds that firm size and asset intensity significantly influence tax management practices, highlighting larger firms' advantages in implementing effective tax strategies. Conversely, leverage does not significantly mediate the relationship between firm size or asset intensity and tax management. These findings suggest that while asset intensity provides firms with opportunities to optimize tax deductions, the impact of leverage on tax management strategies is limited. The research underscores the importance of understanding these dynamics for business leaders aiming to enhance tax efficiency and compliance. Additionally, the study provides practical recommendations for firms and policymakers to improve tax management practices in the manufacturing sector. Overall, the research contributes valuable insights into the factors affecting corporate tax strategies in Indonesia.
Pelatihan Dasar Jaringan Komputer Untuk Siswa SMK Garuda Nusantara Arwan Sulaeman, Asep; Fauziah, Sifa; Triwibowo, Edi; Soejarminto, Yos
VIDHEAS: Jurnal Nasional Abdimas Multidisiplin Vol. 2 No. 2 (2024): Desember 2024
Publisher : VINICHO MEDIA PUBLISINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61946/vidheas.v2i2.122

Abstract

Basic Computer Networking Training for Garuda Nusantara Vocational High School students was held as an effort to improve students' basic competencies in Information and Communication Technology, particularly in computer networking. This activity aims to provide theoretical and practical understanding of basic networking concepts, network hardware, basic configuration, and practical application of local area networks (LANs). The training methods used were interactive lectures, live demonstrations, and field practice, enabling students to understand and apply the material directly. The training results demonstrated an increase in students' knowledge and skills in network installation, IP address recognition, and simple network connection management. This training is expected to be a first step for students in preparing themselves for the world of work in the field of computer networking technology. Keywords: training, computer networking, vocational high school students, information technology, basic skills.
Penerapan Sistem Pengarsipan Digital di Sekolah Untuk Siswa SMK Garuda Nusantara Arwan Sulaeman, Asep; Fauziah, Sifa; Triwibowo, Edi; Soejarminto, Yos
VIDHEAS: Jurnal Nasional Abdimas Multidisiplin Vol. 3 No. 1 (2025): Juni 2025
Publisher : VINICHO MEDIA PUBLISINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61946/vidheas.v3i1.126

Abstract

The implementation of a digital archiving system in schools is an urgent need in the digital era, particularly in improving the efficiency of data and document management. This activity aims to introduce and train Garuda Nusantara Vocational High School students in digital archive management, replacing the still-widely used conventional methods. The methods used in this activity include theoretical training, hands-on practice using digital archiving applications, and evaluation of student understanding through project assignments. The results of the activity indicate an increase in students' understanding of digital archiving concepts and practices, as well as their ability to use applications to store, manage, and search for documents effectively. The implementation of this system is expected to not only improve students' information technology skills but also support more orderly and efficient school administration. This activity is the first step in establishing a digital work culture in vocational high schools. Keywords: digital archiving, document management, information technology, vocational high schools, digital literacy.
From Transparency and Governance to Compliance: How Tax Digitalization Shapes Business Sustainability Purba, Jamian; Triwibowo, Edi
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): 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.v10i2.11082

Abstract

This study investigates the effects of tax transparency and corporate governance on tax compliance, with tax digitalization as a moderating variable, among companies operating in the Cikarang–Cibitung industrial area. Grounded in legitimacy theory, the research posits that transparent tax practices, strong governance structures, and digital integration enhance organizational legitimacy and compliance. A quantitative research design was employed using survey data from 300 respondents involved in tax-related functions across manufacturing, trade, and service sectors. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results reveal that tax transparency significantly and positively affects tax compliance (β = 0.187, p < 0.001), supporting the notion that openness fosters trust and mitigates noncompliance risks. Similarly, corporate governance positively affects compliance (β = 0.169, p < 0.01), underscoring the importance of accountability and ethical oversight. The moderating analysis shows that tax digitalization strengthens the effects of both transparency (β = 0.221, p < 0.05) and governance (β = 0.198, p < 0.05) on compliance, indicating that digital platforms enhance efficiency and monitoring in tax administration. The model explains 65% of the variance in tax compliance (R² = 0.65), demonstrating robust explanatory power. These findings affirm legitimacy theory’s proposition that organizations maintain societal trust by adopting transparent, responsible, and digitally adaptive tax practices. The study contributes theoretically by integrating digital transformation into legitimacy-based frameworks and offers practical implications for policymakers and corporate leaders aiming to strengthen sustainable tax compliance.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INSTITUTIONAL OWNERSHIP, AND ASSET GROWTH TO IMPROVE FIRM VALUE Yahya, Adibah; Triwibowo, Edi; Sari, Arum Kartika; Kartika, Dewi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7392

Abstract

Firm value is investors' perception of the company's success in managing its resources which is reflected in the share price. Several factors that influence company value include the company's ability to carry out social responsibility which is related to the public value of the company. Apart from that, Good Corporate Governance can also influence the size of the company's value. However, internal factors, namely asset growth, can also have an impact on company value. This research aims to analyze the influence of Corporate Social Responsibility Disclosure, Institutional Ownership and Asset Growth on company value in companies listed on the Indonesia Stock Exchange. The sample companies are consumer goods companies with data analysis methods using descriptive and verification analysis. The results showed that partially Corporate Social Responsibility Disclosure had a negative and insignificant effect on firm value but Institutional Ownership and Asset Growth had a positive and significant effect on firm value.
Analisis Implementasi Pengelolaan Dana Desa Menggunakan Aplikasi Sistem Keuangan Desa (Siskeudes) di Desa Gandasari Kecamatan Cikarang Barat Triwibowo, Edi; Malik, Izma Amaliyah
Jurnal Ekonomi Efektif Vol. 6 No. 1 (2023): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v6i1.34491

Abstract

Salah satu sumber pendapatan pemerintah desa adalah dari Alokasi Dana Desa (ADD). Pada dasarnya, alokasi dana desa ini ditujukan untuk memenuhi kebutuhan pemerintah desa dalam menyelenggarakan fungsi-fungsi pemerintahan. Tujuan penelitian untuk menganalisis implementasi pengelolaan dana  desa menggunakan aplikasi sistem keuangan desa, efektivitas dalam pengelolaan, dan mengetahui apakah terdapat kendala dalam pengoperasianya, Hasil penelitian menunjukan bahwa implementasi sudah berjalan baik, dilihat dari aspek komunikasi, aspek sumber daya, aspek disposisi, dan aspek struktur birokrasi, Kendala atau hambatan yang dihadapi dalam penerapan aplikasi   Sistem Keuangan Desa ini adalah adanya sistem yang error pada saat dilakukannya  penginputan, upaya mengadakan sosialisasi kepada masyarakat mengenai keberadaan dan fungsi Alokasi Dana Desa.
Factors Influencing E-Filing Usage Among Indonesian Taxpayers: A Technology Acceptance Model (TAM) Theory Approach Triwibowo, Edi; Dian Sulistyorini Wulandari; Leni Anggraini
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8140

Abstract

The research is designed to investigate the impact of perceived usefulness, tax understanding, social factors, and information technology readiness on the utilization of e-filing among individual taxpayers registered at KPP Pratama North Cikarang. The study's population comprises individual taxpayers registered at KPP Pratama North Cikarang, with a sample of 100 respondents selected through random sampling based on the Slovin formula. Employing a quantitative approach, the research gathered data by distributing questionnaires to taxpayers and employed multiple linear regression for data analysis. The findings indicate that perceived usefulness, tax understanding, social factors, and information technology readiness positively and significantly influence the adoption of e-filing. Collectively, these factors impact the use of e-filing by individual taxpayers registered at KPP Pratama North Cikarang
Co-Authors Arum Kartika Sari Arwan Sulaeman, Asep Butsianto, Sufajar Dewi Kartika Dian Sulistyorini Wulandari Effendi, M. Makmun Eko Ardianto, Riski Eko Putra, Fibi Ermanto Fuadi, Agus Indradewa, Rhian Karningsih, Indah Leni Anggraini Malik, Izma Amaliyah muhidin, asep Muhtajuddin Danny Naya, Candra Oktaviano, Benny Purba, Jamian Rahman , Ibra Fatur Ratna Kartika Sari Redi, Aurelius Saputra, Ilham Dwi Soejarminto, Yos Sulistyorini Wulandari, Dian Sulistyorini, Dian Sunita Dasman Wachid Hasyim, Wachid Widiyaningsih, Widiyaningsih Wulandari, Dian Sulistyorini Yahya, Adibah Yulianti, Vista