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All Journal Jurnal Riset Akuntansi Aksioma ASAWIKA: Media Sosialisasi Abdimas Widya Karya Akubis: Jurnal Akuntansi dan Bisnis BERNAS: Jurnal Pengabdian Kepada Masyarakat

Bintang Kusucahyo

Universitas Katolik Widya Karya

Author-ID : 2226532

Religion Agriculture, Biological Sciences & Forestry Humanities Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 8 Documents Claim Missing Document

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Articles

PELATIHAN DAN PENDAMPINGAN PELAPORAN SPT PPH 21 PADA GERAKAN PEMUDA GPIB GETSEMANI MALANG Christian T. Peilouw; Bintang Kusucahyo
Asawika : Media Sosialisasi Abdimas Widya Karya Vol 4 No 2 (2019): Desember: Asawika
Publisher : LPPM Unika Widya Karya Malang

Pengabdian kepada masyarakat ini bertujuan melaksanakan program pemerintah agar sadar dan taat pajak serta memberi bantuan pelatihan dan pendampingan kepada pemuda gereja sehingga sadar dan taat pajak serta dapat menghitung dan melaporkan SPT PPh 21 secara relevan dan akuntabel.Sasaran kegiatan pelatihan dan pendampingan pelaporan PPh 21 adalah Anggota Gerakan Pemuda GPIB Getsemani Malang. Kegiatan bertempat di Gedung Serba Guna (GSG) GPIB Getsemani Malang dengan jumlah peserta 20 orang.Dari permasalahan yang telah dikemukakan, diperlukan pelatihan dan pendampingan pelaporan SPT PPh 21 dengan rancangan meliputi persipan, pelaksanaan kegiatan dan evaluasi. Tahap persiapan dilakukan melalui diskusi dengan anggota gerakan pemuda GPIB Getsemani untuk mengetahui apakah pemuda sudah sadar dan taat pajak, mengetahui apakah pemuda yang berpenghasilan sudah mempunyai NPWP atau tidak, mengetahui apakah pemuda berpenghasilan dan ber NPWP sudah melaporkan SPT secara relevan dan akuntabel. Menyusun materi seminar dan materi dalam pelatihan serta pendampingan pelaporan SPT. Menyusun evaluasi akhir pendampingan. Hasil kegiatan pelatihan dan pendampingan pelaporan SP PPh 21 menunjukan tingkat keberhasilan dengan indikasi kesesuaian dengan kebutuhan masing-masing pemuda. Banyaknya respon positif sehingga pemuda sadar tentang pentingnya membayar pajak. Efeknya dari pemuda untuk segera membuat NPWW bagi yang sudah berpenghasilan. Pemuda yang telah berpenghasilan dan ber NPWP dapat menghitung serta melaporkan SPT PPh 21 pada tahun selanjutnya dengan relevan dan akuntabel sesuai dengan kebutuhannya Kata Kunci: Pelaporan SPT PPh 21, pendampingan belajar.

INVESTASI UNTUK NEGERI, SAVINGS BOND RITEL Christian Timotius Peilouw; Bintang Kusucahyo
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022)
Publisher : Universitas Majalengka

Pengabdian kepada masyarakat ini bertujuan melaksanakan program pemerintah agar meningkatkan investasi dan pembangunan di Negara Republik Indonesia serta memperbanyak Pahlawan Investasi Indonesia yang dikhususkan pada khalayak muda. Sasaran kegiatan Investasi Untuk Negeri, Savings Bond Ritel (SBR) adalah Pengurus Gerakan Pemuda GPIB MUPEL JATIM, dilaksanakan secara daring Via Google Meet dengan dihadiri total 27 orang. Dari permasalahan yang telah dikemukakan, diperlukan pelatihan dan pendampingan investasi SBR dengan rancangan tahap persiapan dilakukan melalui diskusi dengan sasaran guna mengetahui Investasi yang relevan sehingga dapat diberikan sesuai kebutuhan masing-masing pemuda. Menyusun materi seminar dan materi dalam pelatihan serta pendampingan. Menyusun evaluasi akhir pendampingan. Koordinasi dengan pihak terkait dengan Ketua Gerakan Pemuda GPIB MUPEL JATIM. Koordinasi dengan tim pendampingan yang meliputi dosen dari jurusan akuntansi Universitas Katolik Widya Karya Malang. Hasil kegiatan pelatihan dan pendampingan ini menunjukan tingkat keberhasilan dengan indikasi kesesuaian dengan kebutuhan masing-masing pemuda. Pemuda antusias dan memberi respon positif mengenai kegiatan tersebut. Peserta benar-benar baru mengetahui investasi yang sangat bagus seperti SBR ini, dan hendak melakukan investasi sesuai dengan jadwal penawaran SBR.

OWNERSHIP STRUCTURES AND DEBT POLICY (A META-ANALYSIS) Christian Timotius Peilouw; Bintang Kusucahyo
Jurnal Riset Akuntansi Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i2.163

This study aims to understand the effect of ownership structure on debt policy, as well as to examine and analyze the variation of result study on debt policy in Indonesia. Agency Theory is the grand theory used to explain the effect of ownership structure on debt policy. This study used meta-analysis approach with sample is 31 researches in Indonesia, both the published and unpublished in 2006-2019. The result of this study, meta-analysis strengthen the findings of the previous study which stated that the ownership structure can decrease debt policy. The differences of the previous studies are due to the presence of moderation effect from the measurement model of debt policy and ownership structure.

Pengaruh Corporate Social Responsibility Disclosure, Leverage dan Firm Size Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Bintang Kusucahyo; Devi Eka Istiana
Akubis : Jurnal Akuntansi dan Bisnis Vol. 6 No. 2 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

This study aims to determine the effect of Corporate Social Responsibility Disclosure, Leverage and Firm Size on the value of manufacturing companies listed on the IDX. The type of research used is explanatory research with a quantitative approach. The population in this study were manufacturing companies listed on the IDX as many as 165 companies. The sample selection used a purposive sampling method and predetermined criteria, 71 companies were selected as a sample. Secondary data sources with documentation data collection techniques, testing is done by using multiple linear regression test with a significance level of 5%. The results of the analysis show that CSR, leverage, and firm size have an effect simultaneously on firm value and partially CSR have no effect on firm value while leverage and firm size have an effect on firm value. Leverage has the most dominant effect on firm value.

Pengaruh Audit Fee, Time Budget Pressure, Dan Gender Terhadap Kualitas Audit (Studi Pada Auditor Kap Di Kota Malang) Fabiola Angele Happy Damayanti; Bintang Kusucahyo
Akubis : Jurnal Akuntansi dan Bisnis Vol. 7 No. 1 (2022): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

The purpose of this study examines the impact of audit fees, time budget pressure, and gender on audit quality. Data collection techniques using a questionnaire. This type of explanatory research uses primary data with a population of 73 auditors, the sampling technique using purposive sampling method is 7 KAPs with 45 auditor respondents. The results of the questionnaire were tested through the classical assumption test and multiple linear regression tests. The results of the analysis of audit fees, time budget pressure, and gender have a simultaneous effect on audit quality. Audit fees and time budget pressure have a partial effect on audit quality besides that gender does not affect audit quality. The variable that has the dominant influence on audit quality is time budget pressure.

Evaluasi Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Sebagai Alat Pengendalian Internal Bintang Kusucahyo; Yohana Merina
Akubis : Jurnal Akuntansi dan Bisnis Vol. 7 No. 2 (2022): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

This study aims to evaluate the cash receipts and disbursement accounting information system as a means of internal control in the study of the Kasih Sejahtera Abadi Cooperative, Kedungrejo Village, Rowokangkung District, Lumajang Regency. The type of research used is a case study. Sources of data used are primary data and secondary data, data collection techniques used are observation, interviews, and documentation. The problem with cooperatives is that there is a dual function of the administrator treasurer with the finance section and the accounting section and also the chairman with the cooperative manager, the documents used by the cooperative are incomplete, the accounting records used by the cooperative are incomplete, and the application of the cash receipts and disbursement accounting information system is still incomplete. manuals. Evaluation results by separating the functions of the management treasurer, finance section, accounting section, chairman and cooperative manager, adding the documents used in the form of proof of member deposit transactions, repayment of member loans, and member loans. In addition to adding accounting records used in the form of member loan recapitulation, member loan repayment, cash receipts journal and daily cash journal, and improving cash receipts and disbursement accounting information system procedures so that the cooperative's internal control system will be effective and efficient.

Analisis Du Pont System Untuk Menilai Kinerja Keuangan Pada Perusahaan Subsektor Kosmetik Dan Keperluan Rumah Tangga Periode 2017-2020 Yang Terdaftar Di Bursa Efek Indonesia Bintang Kusucahyo; Novalia Nur Hidayah
Akubis : Jurnal Akuntansi dan Bisnis Vol. 8 No. 1 (2023): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.52

This study aims to analyze the financial performance of cosmetics and household goods sub-sector companies for the 2017-2020 period which are listed on the Indonesia Stock Exchange using the Du Pont System. The population in this study were six companies, samples were taken using purposive sampling method with predetermined criteria so that three companies were obtained using secondary data sources with quantitative descriptive data analysis. The results of the quantitative descriptive analysis show that the financial performance of PT Unilever Indonesia Tbk is better than that of PT Kino Indonesia Tbk and PT Cottonindo Ariesta Tbk because it has a higher and consistent ROE value every year.

Analisis Current Ratio, Debt To Equity Ratio, Receivable Turnover, Return On Equity, Dan Price Earning Ratio Sebagai Alat Untuk Menilai Kinerja Keuangan Bintang Kusucahyo; Lis Lestari Sukartiningsih; Eirene Pricilia Iryanto
Akubis : Jurnal Akuntansi dan Bisnis Vol. 9 No. 1 (2024): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.63

This research aims to analyze the Current Ratio, Debt to Equity Ratio, Receivable Turnover, Return on Equity, and Price Earning Ratio as tools for assessing the financial performance of cement companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This type of research is a case study using secondary data. The population was 7 companies, sampling using the purposive sampling method selected 4 companies as samples. The library study data collection method uses documentation data collection techniques, and the data analysis technique uses quantitative descriptive. The company that has the best financial performance is PT Indocement Tunggal Prakarsa Tbk seen from the Current Ratio, Debt to Equity Ratio, and Price Earning Ratio which are above the standard ratio, while the company that has less good financial performance is PT Solusi Bangun Indonesia Tbk seen from the ratio. Current Ratio, Debt to Equity Ratio, Receivable Turnover, and Return on Equity are below the standard ratio

Co-Authors Christian T. Peilouw Christian Timotius Peilouw Devi Eka Istiana Eirene Pricilia Iryanto Fabiola Angele Happy Damayanti Lestari Sukartiningsih, Lis Novalia Nur Hidayah Yohana Merina

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