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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian Pancasila (JPP) Jurnal Lentera Pengabdian Jurnal Pelita Pengabdian Journal of International Multidisciplinary Research Dedikasi : Jurnal Pengabdian Lentera Indonesian Journal of Economic & Management Sciences (IJEMS)
Fuadi, Agus
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Pendampingan Penerapan Sistem Akuntansi Penggajian Perangkat Desa Pada Kantor Desa Gandasari Kecamatan Cikarang Barat Fuadi, Agus; Wiryawan, Tri Wahyu; Setyawan, Wisnu; Parulian, Parulian; Wulandari, Dian Sulistyorini
Lentera Pengabdian Vol. 1 No. 02 (2023): April 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v1i02.39

Abstract

Sistem Akuntansi Penggajian sangatlah penting bagi sebuah instansi karna dengan adanya sistem akuntansi penggajian prosedur perusahaan dapat berjalan lebih terarah. Tujuan kegiatan ini adalah untuk mengetahui bagaimana sistem akuntansi penggajian perangkat desa pada kantor desa Gandasari Kecamatan Cikarang Barat, mengetahui fungsi yang terkait, dokumen yang dipakai, catatan, laporan yang digunakan serta mengetahui prosedur sistem pengendalian intern dan bagan alir, sistem akuntansi penggajian perangkat desa pada Kantor Desa Gandasari Kecamatan Cikarang Barat. Hasil penelitian yang diperoleh antara lain sistem penggajian pada Kantor Desa Gandasari Kecamatan Cikarang Barat sangat sederhana, pembayaran gaji dilakukan sebulan sekali pada perangkat desa. Pembayaran gaji setiap bagian dilakukan perhitungan oleh administrasi masing – masing bagian, setelah itu disetujui oleh bendahara desa dan pemerintah desa.
Model Pendampingan UMKM dalam Meningkatkan Kepatuhan Pajak melalui Optimalisasi Pencatatan Keuangan Permatasari, Maulina Dyah; Fuadi, Agus; Wulandari, Dian Sulistyorini; Apriliani, Fany
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.v3i02.861

Abstract

UMKM memiliki peran penting dalam perekonomian nasional, tetapi masih menghadapi tantangan dalam pencatatan keuangan yang akurat dan kepatuhan terhadap peraturan perpajakan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan praktik pencatatan keuangan bagi UMKM di Cikarang Pusat guna meningkatkan kepatuhan perpajakan. Metode yang digunakan adalah pelatihan dan pendampingan langsung kepada sembilan UMKM, dengan teknik pengumpulan data melalui observasi, wawancara, kuesioner, dan dokumentasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta dalam pencatatan keuangan dan penggunaan metode pencatatan yang lebih sistematis. Selain itu, terjadi peningkatan kepatuhan dalam pelaporan pajak setelah mengikuti pelatihan. Meskipun terdapat kendala dalam adopsi teknologi akuntansi digital, pendampingan yang diberikan berhasil membantu peserta dalam memahami pentingnya pencatatan keuangan yang akurat. Kesimpulannya, optimalisasi pencatatan keuangan berkontribusi terhadap peningkatan kepatuhan perpajakan UMKM, namun perlu didukung dengan edukasi yang berkelanjutan dan sosialisasi peraturan perpajakan yang lebih intensif agar dampaknya lebih luas dan berkelanjutan. Program ini juga memiliki kontribusi jangka panjang dalam membentuk kebiasaan tata kelola keuangan yang lebih tertib, yang pada akhirnya memperkuat daya saing dan ketahanan usaha UMKM dalam menghadapi dinamika ekonomi nasional.
Enhancing Corporate Integrity: Profitability, Transfer Pricing, and Tax Avoidance with the Role of Bonus Mechanisms and Stewardship Theory Wulandari, Dian Sulistyorini; Yulianti, Vista; Fuadi, Agus
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.v10i2.11053

Abstract

This study examines the effect of transfer pricing and bonus mechanisms on tax avoidance. It tests profitability as a moderating variable in multinational companies. Grounded in Stewardship Theory, the research explores whether managerial incentives and corporate profitability influence firms’ tax behavior. It emphasizes the balance between financial performance and ethical tax practices. A quantitative approach was used with secondary data from the financial reports of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. The sample was selected through purposive sampling, consisting of 21 companies. Panel data regression analysis was conducted using the Ordinary Least Squares (OLS) method, supported by Chow, Hausman, and Lagrange Multiplier (LM) tests to determine the most appropriate model. The results show that both transfer pricing and bonus mechanisms have a significant positive effect on tax avoidance. This indicates that multinational firms use intra-group transactions and performance-based incentives to minimize tax burdens. However, profitability does not significantly moderate these relationships. This suggests that firm performance alone does not weaken or strengthen the impact of transfer pricing and bonus mechanisms on tax avoidance. These findings contribute to the literature on corporate governance and tax planning by providing empirical evidence on the interplay between managerial incentives, profitability, and ethical financial behavior. The research offers valuable implications for policymakers and companies in developing responsible compensation systems and regulatory frameworks to curb aggressive tax practices.
Dampak Jumlah Pengusaha Kena Pajak (PKP) dan Faktor Makro Ekonomi terhadap Penerimaan Pajak Pertambahan Nilai (PPN) di KPP Pratama Cikarang Selatan Asiah, Neng; Yahya, Adibah; Fuadi, Agus; Khasanah, A'an Nur
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.1101

Abstract

This research aims to determine the factors influencing value-added tax (PPN) revenue, which includes the number of taxable entrepreneurs (PKP) and macroeconomic factors measured through inflation and the exchange rate of the Indonesian rupiah. The data sample used in this study consists of monthly reports from 2019 to 2021. Hypothesis testing was conducted using multiple regression, and the research results indicate that simultaneously, the number of PKP, inflation, and the exchange rate have a significant influence on PPN revenue. However, when observed individually, only the inflation variable positively affects PPN revenue. On the other hand, the number of PKP and the exchange rate do not significantly impact PPN revenue. The variables of the number of PKP, inflation, and the exchange rate can collectively explain 38.1% of the variance in value-added tax revenue.
A Perspective of Theory Technology-To-Performance Chain (TPC): Accounting Information Systems, Internal Control and Work Motivation on Employee Performance Fuadi, Agus; Dian Sulistyorini Wulandari; Verentia Amranani Putri
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.v2i1.7994

Abstract

The advancement of technology is a reflection of the contemporary era, continually evolving to address the changing needs of humanity. Beyond the widespread demand for accounting information systems, it is crucial to recognize the substantial influence that internal control and work motivation wield over employee performance. This research endeavors to examine the impact of accounting information systems, internal control, and work motivation on the performance of PT Arfia Megah's employees. The study employs a saturated sampling method, encompassing the entire population of 40 employees at PT Arfia Megah. The independent variables under scrutiny include accounting information systems, internal controls, and work motivation, while employee performance serves as the dependent variable. Utilizing a quantitative approach, primary data is collected through a questionnaire, and the analysis is conducted using the multiple regression method. The findings affirm a positive correlation between accounting information systems, internal control, work motivation, and enhanced employee performance
Co-Authors Anisa Anggraeni, Anisa Dian Sulistyorini Wulandari Fahmi Ramadhan, Fahmi Fany Apriliani Khasanah, A'an Nur Loka, Sedayu Puspapita Neng Asiah, Neng Nurhasan, Astrya Parulian, Parulian Permatasari, Maulina Dyah Purba, Jamian Rahman, Ibra Fatur Rustianah Setyawan, Wisnu Sulistyorini Wulandari, Dian Triwibowo, Edi triwibowo, edi.tri Verentia Amranani Putri Wahyu Wirjawan, Tri Widati, Sindik Widiyaningsih, Widiyaningsih Wiryawan, Tri Wahyu Wiyarno Wulandari , Dian Sulistyorini Wulandari, Dian Sulistyorini Wulandari, Tirin Yahya, Adibah Yulianti, Vista