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All Journal Jurnal Dinamika Penelitian Industri Journal of Foreign Language Teaching and Learning Agrotekma: Jurnal Agroteknologi dan Ilmu Pertanian JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Ensiklopedia of Journal Inovasi: Jurnal Ilmiah Ilmu Manajemen Kasuari: Physics Education Journal (KPEJ) Ensiklopedia Social Review Ensiklopedia Education Review EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal 'Aisyiyah Medika Jurnal Midpro Agrienvi : Jurnal Ilmu Pertanian ARRUS Journal of Social Sciences and Humanities Jurnal Pengabdian Masyarakat (ABDIRA) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Priviet Social Sciences Journal Abdi Kimia : Jurnal Pengabdian Masyarakat Jurnal Abdi Citra Macca: Science-Edu Journal Mammiri: Jurnal Pengabdian Masyarakat Jurnal Hasil Inovasi Masyarakat (JHIM) ABDIMAS Iqtishadia Journal of Global Legal Review Journal of Physics Education: Review and Research (JPERR)
Sri Agustini
Baristand Industri Palembang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Social Sciences Other

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KDRT DALAM HUKUM INDONESIA DAN PERANAN KETAHANAN KELUARGA GUNA MENEKAN KASUS KDRT Agustini, Sri
Ensiklopedia of Journal Vol 5, No 3 (2023): Vol. 5 No. 3 Edisi 3 April 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v5i3.1875

Abstract

Various efforts have been made to foster happy families and anticipate various cases of domestic violence. The existence of domestic violence is a social fact of Indonesian family life, especially in West Sumatra. Currently, many women and children are victims of domestic violence. Domestic violence can be avoided by realizing family resilience. Family resilience will be realized with positive communication and commitment that is built between husband, wife and children who are bound in one household in accordance with Islamic teachings and applicable legal provisions. Proper understanding of each family member's role, rights and obligations will create a happy family and avoid domestic violence (KDRT).Keywords: Domestic Violence, Indonesian Law, Islamic Teachings, Family Resilience
The Development of Interactive E-Module based on Problem Solving in Physics Learning Agustini, Sri; Hamzah, Ria Rezki
MACCA : Science-Edu Journal Vol. 1 No. 2 (2024): Juni 2024
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/msej.v1i2.2082

Abstract

Objectives of this research are: (1) Producing an Interactive E-Moodle based on problem solving and analysis:(2) validator and teacher assessment results; (3) pupils perception result; (4) the effectiveness of use interactive E-Moodle based on problem solving in physics learning toward of student problem solving ability at Senior High School (SMAN) 5 Soppeng that has been developed. This is research and development using 4D model which steps are defining, designing, developing and disseminating. Trial subjects of research was using 9 pupils which held on SMAN 5 Soppeng. This research uses several instruments such as validator assessment sheets, teacher assessment questionnaire, student perception questionnaire, and Problem Solving test which was designed with an essay model. The average of validator and teacher assessments results are percentages of 77.60 and 81.89, respectively. Both percentages show good and very good category. The trial was done twice. First trial result shows that the average score of student test is 18.89 meanwhile, the average score of second trial is 19.67. Generally, the score of students is 19.00. Based on the test score we found that student categories in good and very good categories. In addition, student perceptions result of interactive E-Moodle shows in good and very good category. We can conclude that an Interactive E-Moodle based on Problem Solving is appropriate for use in physics learning.
The Evaluation of Accounting And Taxation Training Agustini, Sri; Muliyani, Muliyani; Astuti, Widiyanti Rahayu Budi; Irawati, Wiwit
EAJ (Economic and Accounting Journal) Vol. 4 No. 3 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i3.y2021.p179-194

Abstract

The Accounting and Taxation training that has been provided is expected to provide education to these students. Accounting and taxation are important subjects for them because some of these students attend SMK majoring in Accounting. The training includes an introduction to accounting such as making journals and other bookkeeping, as well as tax training including an introduction to the types of taxes and how to calculate taxes and report tax obligations. The purpose of this study was to describe the participants' satisfaction with (1) evaluation of the training on the level of satisfaction of participants (X1), (2) the level of graduation of the trainees (X2), (3) changes in the behaviour of participants after the training (X3). This research is quantitative descriptive research with a survey method. Measuring the level of satisfaction of participants using a 5-scale questionnaire with respondents totalling 67 participants in accounting and taxation training at the Nurul Ihsan Islamic Boarding School, Tangerang Selatan Banten. The analysis tool uses descriptive. The results of this study indicate that accounting and taxation training has an influence on the development of knowledge and value of accounting and tax reports for students who attend SMK majoring in Accounting.
Pelatihan Akuntansi, Pajak dan Kewirausahaan pada Pondok Pesantren Nurul Ihsan Sebagai Alternatif Pemberdayaan Masyarakat Mandiri Kamaliyah, Fithrah; Agustini, Sri
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.809

Abstract

This Community Service aims to develop knowledge such as accounting, tax and entrepreneurship so that students will be able to compete in the world of work and also be able to open a business so they can be economically independent. The method used in this PKM is based on teaching and entrepreneurial practice in making products in the form of traditional food which can be sold later to earn additional income for the students of the Nurul Ihsan Islamic Boarding School. As a result of this PKM, students are very motivated to learn more about accounting and taxes, and are also motivated to open businesses independently in order to get additional income that can be used as pocket money or savings to continue their education to a higher level.
Dampak Pemahaman Pajak, Ketentuan Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi: Studi Kasus KPP Pratama Depok Sawangan Agustini, Sri; Puspita, Risha Dara
INOVASI Vol. 11 No. 1 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i1.p164-172.40252

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Pemahaman Pajak, Ketentuan Pajak, dan Sanksi Perpajakan. Dalam Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Penelitian ini dilakukan di KPP Pratama Depok Sawangan. Populasi dalam penelitian ini adalah sebanyak 97.926 wajib pajak orang pribadi, Jenis penelitian ini menggunakan metode kuantitatif, sampel penelitian ini menggunakan metode Simple Random Sampling. Besarnya sampel dihitung menggunakan rumus slovin sehingga sampel berjumlah 100 wajib pajak orang pribadi. Pengumpulan data dilakukan melalui penyebaran kuesioner/angket dan dianalisis menggunakan program SPSS versi 25 dengan metode statistik deskriptif, uji kualitas data, uji asumsi klasik dan uji hipotesis. Berdasarkan analisis disimpulkan bahwa secara simultan variabel Pemahaman Pajak, Ketentuan Pajak dan Sanksi Perpajakan berpengaruh Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Sedangkan secara persial variabel bahwa Pemahaman Pajak tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi, Ketentuan Pajak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi, Sanksi Perpajakan tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi.
Analisis Penyusutan Aktiva Tetap Menurut PSAK 17 dan Undang-Undang Pajak serta Dampaknya terhadap Penghasilan Kena Pajak CV. Lindrif Jaya Kamaliyah, Fithrah; Agustini, Sri
INOVASI Vol. 11 No. 1 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i1.p181-187.40254

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan yang signifikan dari PSAK 17 dan Undang-Undang Perpajakan dalam menentukan penghasilan kena pajak yang akan berpengaruh terhadap beban pajak penghasilan yang harus dibayar. Metode analisis penelitian ini menggunakan metode deskriptif kualitatif dengan Teknik pengambilan data melalui studi Pustaka dan studi lapangan. Sampel dalam penelitian ini adalah laporan keuangan CV. Lindrif Jaya tahun 2020. Hasil penelitian ini menunjukkan bahwa perhitungan penyusutan menurut PSAK dengan peraturan Perundang-Undangan yang berlaku terjadi selisih koreksi positif yang akan menambah besarnya penghasilan kena pajak perusahaan. Adanya perbedaan- perbedaan signifikan antara perarturan perpajakan dengan standar akuntansi keuangan bisa menjadikan laba kena pajak berbeda dan selanjutnya menyebabkan perbedaan dasar penetapan pajak penghasilan terutang.
Analysis of CV. Yan's Jaya Financial Statements Fiscal Reconciliation in 2023 on Calculating Income Tax Payable Agustini, Sri; Kamaliyah, Fithrah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.880

Abstract

In Indonesia, the self-assessment tax system requires taxpayers, including corporations, to calculate, report, and pay their own taxes based on applicable regulations. However, differences between commercial and fiscal financial statements often lead to miscalculations in determining taxable income. Fiscal reconciliation is necessary to align financial reporting with tax regulations, ensuring compliance and accurate corporate income tax calculations. The aim of this research was to ascertain the taxable income generated by CV. Yan's Jaya by comparing commercial and fiscal financial statements. Descriptive quantitative methods were employed in this study, with the analysis based on data from the Annual Report. Data collection was carried out at CV. Yan's Jaya by collecting financial statement data in the company year, which became the research sample, namely the company. The data was collected by CV Yan's Jaya by using the documentation method. The company's calculation of taxable income is under scrutiny in relation to accounting standards and tax laws. Despite conducting fiscal reconciliation on the commercial income statement, mistakes have been identified that are affecting the accurate assessment of Corporate Income Tax owed.
Analisis Perencanaan Pajak Melalui Penyusutan Aktiva Tetap untuk Menghitung Pajak Penghasilan (PPh) Badan Agustini, Sri; Kamaliyah, Fithrah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.664

Abstract

The aim of this research is to find out the difference between straight-line and double-declining depreciation methods in determining profit that will affect the tax burden, so that good and efficient tax planning can be carried out by CV. Yan's Jaya. This study uses a descriptive quantitative method with data collection techniques using secondary data derived from the financial reports of CV. Yan's Jaya. The results of this study are the calculation of depreciation using the straight-line method used for depreciation of buildings while vehicles and office inventory use the declining balance depreciation method. There are differences in the calculation of depreciation of fixed assets, the use of depreciation rates and costs incurred when acquiring fixed assets, where the depreciation expense according to the company shows a smaller value than the depreciation expense according to the applicable tax regulations. There are differences in profit margins that do not reflect actual income. The implication of this research is that CV. Yan's Jaya can carry out tax planning, especially in the depreciation of fixed assets in accordance with the applicable tax laws.
Tinjauan Yuridis Integrasi Nilai-Nilai Hukum Konstitusi dan Adat Minangkabau Dalam Penyusunan Peraturan Daerah Di Sumatera Barat Parlindungan S, Gokma Toni; Agustini, Sri; Arika, Andri; Ramadayanti, Sari
Journal of Global Legal Review Vol. 1 No. 1 (2023): Journal of Global Legal Review
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jglegar.v1i1.348

Abstract

In the context of local governance in Indonesia, the harmonization of national law and customary law presents a significant challenge. This study examines the juridical integration of constitutional values with Minangkabau adat in the formulation of regional regulations (Perda) in West Sumatra. The study is based on the premise that regional regulations must align with constitutional principles, while West Sumatra also has a strong and influential customary law heritage in its community life. Using a normative juridical approach, this research aims to analyze how constitutional values can be harmonized with Minangkabau customary norms in the regional legislative process, as well as identify the legal challenges that arise in this endeavor. The findings reveal that although there is potential tension between constitutional law and customary law, with the right approach, these two legal systems can be synergized to produce Perda that are constitutionally valid while maintaining social legitimacy and relevance in the local community. The study also provides strategic recommendations for the formulation of Perda in West Sumatra that considers the harmonization between national law and local wisdom.
Tantangan Dan Solusi Dalam Implementasi Undang-Undang Perlindungan Konsumen Terhadap Produk Palsu Agustini, Sri; Parlindungan S, Gokma Toni; Efendi, Syafril; Pamulyadi , Pamulyadi
Journal of Global Legal Review Vol. 2 No. 2 (2024): Journal of Global Legal Review
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jglegar.v2i2.351

Abstract

Counterfeit products, which negatively impact consumer health, safety, and finances, have become a serious issue in Indonesia. Despite the enactment of Law No. 8 of 1999 on Consumer Protection, its implementation still faces several challenges. These challenges include weak oversight, consumers' limited understanding of their rights, and inadequate coordination between law enforcement agencies. This study employs a qualitative method, utilizing literature analysis and case studies. Interviews were conducted with legal experts, business actors, and consumer protection agencies to understand the challenges faced and explore potential solutions to enhance the effectiveness of the law’s implementation. The data was analyzed descriptively to identify patterns of challenges and applicable solutions. The findings indicate that the primary challenges in implementing the Consumer Protection Law are the lack of synergy between relevant institutions, low public legal awareness, and limited resources for product monitoring. Proposed solutions include strengthening the capacity of oversight institutions, broad consumer education, and stricter law enforcement through collaboration between the government, private sector, and civil society. More effective implementation is expected to reduce the circulation of counterfeit products and improve consumer protection in Indonesia.
Co-Authors Ahmad Dahlan ahmad yani Akhmad Dwi Priyatno Andi Syukriani ANDY BHERMANA, ANDY Anwar, Abdul Hijar Aprila, Nila Arafah , Kaharuddin Arika, Andri Aslim, Muhammad Arief Fitrah Istiyanto Astuti, Widiyanti Rahayu Budi Azis, Suhartini Barumbun, Mardyanto Basuni Hamzah Dedy Irwandi, Dedy Dwi Budi Santoso Dwi Fita Heriyawati Edwin Yuliska Efendi, Syafril Eka Kartika, Andi FITRIYAH Gokma Toni Parlindungan Haerawati Idris, Haerawati Harniwati, Harniwati Helmi Helmi Helmi Indradi, Donny Irawati, Wiwit Kaharuddin Arafah Kamaliyah, Fithrah Kaso Sanusi, Dirgah Kulu, Ici Piter Ludang, Yetrie Manarfah, Laode Miasiratni Miasiratni Misnaniarti Misnaniarti Muliyani Muliyani Mustofa, Mutmainnah Nurhasmi Nurhasmi Nurnaifa, Ihfa Indira Nuzul Fitria Pamulyadi , Pamulyadi Prasetiyo, Sandis Puspita, Risha Dara Rahmat Faisal Ramadayanti, Sari Redin, Herry Rezki Hamzah, Ria Ria Rezki Hamzah Rienoviar ., Rienoviar Rindit Pambayun Riskawati Riskawati , Riskawati Riskawati Riskawati, Riskawati Rudi Rudi Said, Sukmawati Salmah Salmah Sanusi, Dirgah Kaso Sapta Setia Darma St. Zulaiha Nurhajarurahmah Surawijaya, Panji Tasni, Nurfaida Tasya, Nurul Amelyan Trisno Setiawan, Trisno Usman Usman Vera Amelia Wahyudi, Arie Yoseva, Widya