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All Journal Journal of Management and Business Review Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian West Science Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Dewi, Novy Silvia
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Analisis Penerapan Pengakuan Pendapatan PSAK72 dan Dampak terhadap Pajak Penghasilan Final dan Manajemen Laba pada Perusahaan Kontruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2019. Adella, Monica; Dewi, Novy Silvia; Ahalik, Ahalik
Journal of Management and Business Review Vol 18, No 3 (2021)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v18i3.247

Abstract

This study aims to determine how the impact of the application of PSAK 72 in construction companies listed in Indonesia Stock Exchange with the assumption that the company did early adoption of PSAK 72 in the 2019 financial statements. PSAK 72 is a standard set by IAI regarding the recognition and measurement of contracts with customers effectively valid on January 1, 2020. The research method used is a qualitative descriptive method by comparing the application of PSAK 34 and PSAK 44 with PSAK 72 in construction companies. Results of this research indicate that the application of PSAK 72 does not have an impact on construction contract but have an impact on real estate contract. Real estate contract must recognition revenue at point in time based on PSAK 72. Real estate contract in PSAK 72 and income tax have difference in revenue recognition and tax imposition. Decreased revenue caused of real estate revenue recognition push management to do earnings management
Pendampingan Pelaporan SPT Tahunan Pribadi Untuk Meningkatkan Kepatuhan Pajak Masyarakat Ghifari, Farhan Fadil; Sofia, Irma Paramita; Eksandy, Arry; Nurhidayah, Fitriyah; Pratama, Farhan Ady; Dewi, Novy Silvia
Jurnal Pengabdian West Science Vol 4 No 06 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i06.2293

Abstract

Tujuan program pengabdian masyarakat ini adalah untuk meningkatkan kepatuhan pajak masyarakat dengan membantu pelaporan SPT Tahunan Pribadi.  Kegiatan ini dilakukan oleh dosen dan mahasiswa Universitas Pembangunan Jaya melalui pelatihan dasar perpajakan dan pendampingan teknis pelaporan melalui sistem DJP Online. Ceramah interaktif dan praktik langsung digunakan.  Di Laboratorium Tax Center Universitas Pembangunan Jaya, pelaksanaan dilakukan selama satu bulan dengan peserta dari komunitas lokal.  Hasil kegiatan menunjukkan bahwa peserta lebih memahami dan berhasil melaporkan SPT. Mereka juga memberi mahasiswa pengalaman praktis.  Program ini benar-benar meningkatkan kesadaran dan kepatuhan perpajakan masyarakat.
Pengaruh Karakteristik Perusahaan dan Struktur Kepemilikan Terhadap Manajemen Laba Ardian, Alvin; Dewi, Novy Silvia
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 24 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10418099

Abstract

The earnings performance of the issuer becomes an important indicator for the capital market due to being able to predict the earning power of the company ahead in order to obtain an increase in the price of the stock. Thus, the company’s owners aim to test and suppress management’s commitment to accountability for better financial outcomes in the future. As a result, management works hard to satisfy shareholders even in a cunning way. Earning management becomes the main action of the management in satisfying stakeholders, resulting in a conflict of interest between the management and the owner which leads to agency costs. Analysts found that bonus compensation in the form of stock ownership options was able to influence firm manager behavior of earning management. Likewise, with the age and profitability of the company increasingly avoiding earning management activities. Earning management activities can be eroded through the presence of additional roles including independent board of commissioners, managerial, and institutional ownership. The research objectives describe the impact of company characteristics and ownership structures on earning management on infrastructure, utility, and transport subsector companies listed in the IDX during 2018-2021. The results of the observations showed new findings, including the proportion of independent commissioners, managerial ownership, and institutional influences significant positively on earning management.
Pembelajaran Interaktif Akuntansi Berbasis Accounting Business Games (ABG) pada Siswa Lektris Indonesia 2 Dwianika, Agustine; Nurhidayah, Fitriyah; Sofia, Irma Paramita; Dewi, Novy Silvia
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2024)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v1i1.10183

Abstract

Akuntansi merupakan kegiatan jasa yang memberikan informasi bagi pihak yang berkepentingan. Salah satu alasan pentingnya informasi akuntansi, yaitu untuk digunakan sebagai bahan pengambilan keputusan ekonomi bagi pihak yang memerlukan. Akuntansi tidak hanya diperlukan oleh perusahaan yang bersifat bisnis, tetapi diperlukan juga oleh pihak yang secara individual, pemerintahan, organisasi social, organisasi kemasyarakatan maupun organisasi politik. Bagi generasi muda tidak terkecuali siswa sekolah menengah atas, memahami akuntansi menjadi bekal yang bagus untuk dapat mudah beradaptasi dengan tantangan bisnis global. Sekolah Menengah Kejuruan (SMK) Lektris Indonesia 2 menjadi salah satu sekolah yang potensial untuk dilakukan pelatihan akuntansi dengan optimalisasi pembelajaran interaktif ABG dengan target siswa kelas 12. Hasil dari pelatihan ini memperlihatkan bahwa peserta antusias mengikuti kegiatan dan merasakan peningkatan pengetahuan akuntansi dengan menyenangkan dan mengharapakan kegiatan serupa dapat berkelanjutan.
Co-Authors Adella, Monica Agustine Dwianika Ahalik, Ahalik Ardian, Alvin Fitriyah Nurhidayah Ghifari, Farhan Fadil Irma Paramita Sofia Pratama, Farhan Ady