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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Abdimisi Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JAKBS
Sutandijo, Sutandijo
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Sosialisasi PMK 164 tentang PPh UMKM Bagi Umat Gereja Katolik St. Barnabas, Pamulang, Tangerang Selatan Irawati, Wiwit; Raphael, Alexander; Sutandijo, Sutandijo
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

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Abstract

Abstrak PMK 164 tahun 2023 tentang Tata Cara Pengenaan Pajak Penghasilan Atas Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu Dan Kewajiban Pelaporan Usaha Untuk Dikukuhkan Sebagai Pengusaha Kena Pajak sangat penting untuk diketahui dan dapat dipraktikkan oleh pengusaha yang tergolong UMKM untuk dapat menghitung dan menyetor kewajiban pajaknya secara benar, lengkap dan jelas. Tidak dapat dipungkiri untuk dapat memahami aturan pajak seringkali dibutuhkan bantuan dari pihak lain yang lebih kompeten dari sisi bahasa, penggunaan istilah, dan mungkin tata caranya perhitungan sampai pelaporannya. Demikian juga yang dihadapi oleh UMKM umat Gereja Katolik St. Barnabas, Pamulang, Tangerang Selatan kesulitan dalam mempraktikkan aturan pajak yang bersifat dinamis. PKM yang beranggotakan dosen-dosen dari Fakultas Ekonomi dan Bisnis Program Studi Sarjana Akuntansi, Universitas Pamulang, bertujuan membantu UMKM yang tergabung dalam umat Gereja Katolik St. Barnabas, Pamulang, Tangerang Selatan untuk dapat lebih memahami PMK 164 sehingga ujungnya akan menjadi lebih patuh dalam menjalankan hak dan kewajiban perpajakannya.  Kata Kunci: PMK 164, Pajak UMKM, Pengusaha Kena Pajak Socialization of Pmk 164 on PPh UMKM for The Congregation of St. Barnabas Catholic Church, Pamulang, South Tangerang. Barnabas, Pamulang, South Tangerang. PMK 164 of 2023 concerning the procedure for imposing income tax on the business income received or obtained by taxpayers who have a certain gross distribution and business reporting obligations to be confirmed as taxable entrepreneurs is very important to know and can be practised by entrepreneurs classified as MSMEs to be able to calculate and deposit their tax obligations correctly, completely and clearly. It is undeniable that in order to be able to understand the tax rules, it is often necessary to have the assistance of other parties who are more competent in terms of language, use of terms and perhaps the procedures from calculation to reporting. Similarly, the MSMEs of St. Barnabas Catholic Church, Pamulang, and South Tangerang have difficulties in practising the dynamic tax rules. PKM, which consists of lecturers from the Faculty of Economics and Business, Bachelor of Accounting Study Program, Pamulang University, aims to help MSMEs belonging to the congregation of St. Barnabas Catholic Church, Pamulang, South Tangerang to better understand PMK 164 so that they will eventually become more compliant in carrying out their tax rights and obligations. Keywords: PMK 164, EMKM Tax, Taxable Entrepreneur
Optimalisasi Penjualan melalui Digital Marketing Nurhayarti, Nurhayarti; Sugiyarti, Listya; Hanah, Siti; Asmilia, Nur; Sutandijo, Sutandijo
Journal Pemberdayaan Masyarakat Indonesia Vol 4 No 2 (2022): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.4.2.113-124

Abstract

Partners in this PKM program are culinary MSME actors who are members of the Pamulang Estat MSME Community who must survive during the Covid 19 Pandemic. Pempek Mama Dea Pamulang MSMEs and Bundes are members of the Pamulang Estat MSME Community as WUB (New Entrepreneurs) who need to get coaching from several parties including from the academic field to be able to become a better MSME. The purpose of this Community Service activity is to provide insight, training, and assistance such as optimizing the use of digital marketing in product marketing. The urgent problem currently being faced by partners is the lack of awareness and knowledge/insight into the use of digital marketing to support increasing income and surviving the COVID-19 pandemic. Thus, in order to optimize sales through digital marketing, MSME actors need assistance. This Community Service activity uses mentoring and training methods with a service learning approach through material presentations, hands-on practice, and tutorials by the Community Service team face-to-face with strict procedures during the Covid-19 pandemic. Feedback from service activities by filling out questionnaires from participants. The result of the service activity is to market the products of MSME actors by optimizing digital marketing so that income increases. This activity provides benefits for participants, namely MSME actors in obtaining maximum knowledge/insight on product sales activities and can improve income.
Faktor yang Mempengaruhi Fee Based Income Pada Kelompok Bank Berdasarkan Modal Inti (KBMI) 4 Sugiyarti, Listya; Sutandijo, Sutandijo; Fatiha, Verenika Hafiza
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.16674

Abstract

This study aims to determine the effect of third-party funds, electronic banking and foreign exchange transactions on fee-based income at KBMI 4 banks. This type of research is quantitative research with a period of 4 years (Quarterly). Data comes from quarterly financial reports and banking company performance presentation reports with saturated sampling technique. Total samples is 4 bank with 56 observation data. Data analysis used panel data regression analysis with the fixed effect model selected and data testing tool using the Eviews version 12 application. The results obtained in this study were third-party funds, electronic banking and foreign exchange transactions affect fee-based income simultaneously. Third-party funds have no effect on fee-based income with a negative direction, electronic banking has an influence on fee-based income with a positive direction, foreign exchange transactions have an influence on fee-based income with a negative direction.
PROFITABILITY, TRADE VOLUME, AND LEVERAGE ON STOCK PRICE VOLATILITY WITH DIVIDEND POLICY AS A MODERATION VARIABLE IN LQ45 INDEXED COMPANIES Renaldo, Nicholas; Panggabean, Jessylane; Suhardjo, Suhardjo; Junaedi, Achmad Tavip; Horsiando, Eric; Sugiyarti, Listya; Sutandijo, Sutandijo
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 9 No 2 (2024): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v9i2.4787

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, volume perdagangan, dan leverage terhadap volatilitas harga saham dengan kebijakan dividen sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan yang terindeks dalam indeks LQ45 periode 2017-2021 sebanyak 45 perusahaan. Teknik pengambilan sampel digunakan dengan metode Purposive sampling. Jumlah sampel penelitian ini adalah 40 perusahaan yang memenuhi kriteria sampel. Teknik pengumpulan data menggunakan laporan keuangan tahunan perusahaan terindeks LQ45 periode 2017-2021, Sedangkan uji asumsi klasik (uji normalitas, uji heteroskedastisitas, uji multikolnieritas, uji autokorelasi), uji model (uji F, uji t, koefisien determinasi). Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif terhadap volatilitas harga saham, leverage berpengaruh negatif terhadap volatilitas harga saham, Kebijakan dividen berpengaruh negatif terhadap volatilitas harga saham, Profitabilitas berpengaruh positif dapat diperkuat oleh kebijakan dividen yang berpengaruh positif terhadap volatilitas harga saham, leverage berpengaruh positif dapat diperkuat oleh kebijakan dividen yang berpengaruh positif terhadap volatilitas harga saham The purpose of this study was to determine the effect of profitability, trading volume, and leverage on stock price volatility with dividend policy as a moderating variable. The population in this study are all companies indexed in the LQ45 index for the 2017-2021 period, totaling 45 companies. The sampling technique used was purposive sampling method. The number of samples in this study were 40 companies that met the sample criteria. The data collection technique uses the annual financial reports of companies indexed LQ45 for the 2017-2021 period, while the classical assumption test (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test), model test (F test, t test, coefficient of determination). The results of this study indicate that profitability has a negative effect on stock price volatility, leverage has a negative effect on stock price volatility, dividend policy has a negative effect on stock price volatility, profitability has a positive effect can be strengthened by dividend policy which has a positive effect on stock price volatility, leverage can have a positive effect reinforced by dividend policy which has a positive effect on stock price volatility.
Pengaruh Kebijakan Dividen, Environmental Social Governance (ESG) dan Intellectual Capital terhadap Nilai Perusahaan Sari, Nur Mila; Sutandijo, Sutandijo
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i2.1258

Abstract

The research aims to examine the relationship between dividend policy, ESG, and intellectual capital, as well as their impact on company value, and to provide empirical evidence to support these claims. Investors benefit most from the research results because their investment decisions can be strengthened by the data provided. For the 2020–2023 period, the research population included all companies listed on the IDX and included in the IDX ESG Leaders index. The research sample consisted of thirteen companies, selected using a purposive sampling technique. This research used a quantitative approach and utilized secondary data. Multiple linear regression analysis was applied to process the data. The results indicate that dividend policy, ESG, and intellectual capital simultaneously play a significant role in determining company value. However, when analyzed partially, ESG does not affect company value, in contrast to dividend policy and intellectual capital, which show a positive influence. This finding indicates that dividend policy and intellectual capital are important factors that deserve investor attention. Furthermore, the research results indicate that in the Indonesian context, dividend policy is highly valued because it can drive increased stock valuations; in other words, shareholders value companies more highly when dividends are distributed. Intellectual capital is also crucial in increasing company value. Meanwhile, in the Indonesian market, ESG issues are still not considered a major factor in determining stock prices.
Pengaruh ESG dan Konservatisme Akuntansi terhadap Efisiensi Investasi Rompas, Afril Yani; Sutandijo, Sutandijo
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1280

Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG) practices and Accounting Conservatism on Investment Efficiency in IDX ESG Leaders companies listed on the Indonesia Stock Exchange during 2019-2023. Investment inefficiency, often reflected in underinvestment or overinvestment, remains a concern in Indonesia as indicated by the high Incremental Capital Output Ratio (ICOR). To address this issue, this research provides empirical evidence on whether ESG disclosure and conservative accounting practices can enhance investment efficiency. Using a purposive sampling technique, 13 companies were selected from 30 ESG Leaders, resulting in 65 firm-year observations. Data were analyzed with panel data regression using EViews 12. The findings reveal that ESG and accounting conservatism jointly influence investment efficiency. However, ESG, measured by Bloomberg ESG scores, shows no significant individual effect. In contrast, accounting conservatism, proxied by accrual-based CONACC, significantly improves investment efficiency. These results suggest that conservative financial reporting provides stronger signals for optimal capital allocation than ESG disclosure alone. The study highlights theoretical implications for agency theory and practical insights for managers and regulators to balance sustainability practices with prudent accounting policies.
STRATEGI KINERJA KEUANGAN: Free Cash Flow dan Prudence dalam Meningkatkan Kualitas Laba Fauzi, Kusmul; Sutandijo, Sutandijo; Sugiyarti, Listya
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (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.v4i2.836

Abstract

This research aims to determine and provide empirical evidence regarding the influence of Financial Performance, Free Cash Flow, and Prudence on Profit Quality. The independent variables in this research are Financial Performance as measured by Return on Assets (ROA), Free Cash Flow as measured by the Free Cash Flow Index (FCF), and Prudence as measured by the Conservatism Index (CONACC). The dependent variable in this research is the Quality of Earnings as measured by the Quality of Earnings Ratio. This type of research is quantitative research using secondary data in the form of annual financial reports originating from the official website of the Indonesia Stock Exchange (BEI) and the official website of each company. Population in this research are energy sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sampling technique in this study used purposive sampling, 19 companies were obtained as research samples. The data analysis technique in this study used the multiple linear regression analysis method using the software analysis tool Eviews version 12. The research results showed that (1) Performance Finance, Free Cash Flow, and Prudence, together (simultaneously) have a significant effect on Earnings Quality. (2) Financial Performance partially has no effect on Earnings Quality (3) Partially Free Cash Flow has no effect on Earnings Quality (4) Prudence partially has a significant positive effect on Earnings Quality.
Pengaruh Struktur Modal, Perputaran Modal Kerja, Dan Kinerja Keuangan Terhadap Nilai Perusaaan Maulidi, Farhan; Sutandijo, Sutandijo
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of capital structure, working capital turnover, and financial performance on firm value. The research object consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, using a quantitative method with secondary data derived from financial statements. The analysis was carried out using panel data regression with F-test and t-test. The results show that simultaneously capital structure, working capital turnover, and financial performance influence firm value. Partially, capital structure has no effect on firm value, working capital turnover affects firm value, while financial performance has no effect on firm value. These findings indicate that efficiency in managing working capital plays a more dominant role in increasing firm value compared to capital structure and financial performance.
Co-Authors Achmad Tavip Junaedi Asmilia, Nur Fatiha, Verenika Hafiza Fauzi, Kusmul Hanah, Siti Horsiando, Eric Irawati, Wiwit Maulidi, Farhan Nicholas Renaldo Nur Mila Sari Nurhayarti, Nurhayarti Panggabean, Jessylane Raphael, Alexander Rompas, Afril Yani Sugiyarti, Listya Suhardjo