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MENUMBUHKAN JIWA FINANCIAL MANAGEMENT MELALUI GAME EDUKASI DI PANTI ASUHAN DOMPET YATIM DAN DHUAFA PAMULANG Aprilia, Dea; Saputra, Elman; Andania, Nadia; Rizki Ramadan, Syahdan; Septanta, Rananda
Tensile : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2024): Maret 2024
Publisher : Teknik Mesin ,Universitas Pamulang Serang

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Abstract

The Community Service Student Research aims to evaluate the use of educational games in enhancing children's understanding of financial management at the Dompet Yatim and Dhuafa Orphanage in Pamulang. Conducted by a team of accounting students from Pamulang University, this activity focuses on fostering awareness of and skills in financial management from an early age. Through socialization, material presentations, and the application of educational games, the evaluation indicates a significant improvement in the children's understanding and participation. In conclusion, educational games prove to be effective tools for enjoyable and beneficial learning, while future development suggestions involve engaging more stakeholders for broader social impact.
Pengaruh Aset Pajak Tangguhan, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Manajemen Laba Hidayat, Ari; Septanta, Rananda
Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Vol. 2 No. 2 (2023): Jurnal JEKMA, October 2023
Publisher : Yayasan Bina Internusa Mabarindo

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Abstract

Penelitian in bertujuan untuk mengetahui pengaruh aset pajak tangguhan, ukuran perusahaan, dan kepemilikan manajerial terhadap manajemen laba. Pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2022. Jenis penelitian ini ialah kuantitatif. Sampel dalam penelitian ini diperoleh dengan menggunakan teknik purposive sampling, sehinggah diperoleh 8 sampel dengan periode penelitian 2017-2022. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan. Pengujian yang digunakan dalam penelitian ini adalah uji statistik deskriptif, pemilihan model estimasi regresi data panel, uji asumsi klasik, dan uji hipotesis. Untuk menjawab masalah penelitian, data dianalisis dengan menggunakan alat bantu Eviews 9. Hasil dari penelitian ini berdasarkan uji secara parsial aset pajak tangguhan tidak berpengaruh terhadap manajemen laba, ukuran perusahaan berpengaruh terhadap manajemen laba, dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba. Secara simultan aset pajak tangguhan, ukuran perusahaan dan kepemilikan manajerial secara simultan berpengaruh terhadap manajemen laba.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP TAX AVOIDANCE Salbila, Syechan; Septanta, Rananda
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).497-508

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji bukti empiris Pengaruh Corporate Social Responsibility, Capital Intensity, dan Sales Growth terhadap Tax Avoidance pada perusahaan Consumer Cylicals yang terdaftar di BEI periode 2018-2022. Jenis penelitian adalah kuantitatif dengan menggunakan data sekunder berupa laporan tahunan dari situs resmi BEI. Populasi penelitian ini sebanyak 94 perusahaan dengan menggunakan teknik pengambilan sampel yaitu metode purposive sampling dan diperoleh sebanyak 12 perusahaan. Teknik analisis data menggunakan regresi data panel berganda dengan bantuin Eviews 12. Hasil penelitian menunjukkan Corporate Social Responsibility, Capital Intensity, dan Sales Growth berpengaruh secara simultan terhadap Tax Avoidance. Secara Parsial Capital Intensity tidak berpengaruh terhadap Tax Avoidance, Sales Growth tidak berpengaruh terhadap Tax Avoidance. Corporate Social Responsibility berpengaruh terhadap Tax Avoidance.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK Nurhasan, Yunus; Ramdani, Chaeru Syahru; Saga, Baharudin; Septanta, Rananda
Jurnal Manajemen dan Bisnis Vol 3, No 2 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i2.3375

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas  dan manajemen laba terhadap Agresivitas Pajak selama periode 2018 – 2022, yaitu diperoleh sebanyak  54 data pada penelitian ini.  Jenis data yang digunakan adalah data sekunder, berupa laporan tahunan perusahaan. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, koefisien determinasi dan analisis regresi linier berganda. Pengolahan data menggunakan program SPSS untuk melakukan analisis regrresi linier berganda, koefisien determinasi, uji normalitas, uji multikolinieritas, uji autokorelasi dan uji hipotesis. Hasil Penelitian ini menunjukkan bahwa Hasil penelitian menunjukkan bahwa data telah memenuhi asumsi klasik seperti data distribusi normal, tidak terjadi multikolieritas, tidak terjadi heteroskedastisitas dan tidak ada autokorelasi. Dari hasil hipotesis secara parsial Profitabilitas memiliki pengaruh positif signifikan terhadap Agresivitas Pajak dan Ukuran perusahaan serta manajemen laba tidak pengaruh negatif signifikan terhadap Agresivitas Pajak.
Budidaya Tanaman Jagung Sebagai Bisnis Mandiri Latif, Adi Sofyana; Arslan, Rijal; Ramdani, Chaeru Syahru; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1153

Abstract

The purpose of this community service is to provide information on how to increase the potential of natural resources located in the Pondok Miri Pamulang area, which is an area that has quite high potential in the corn plant business in general, but currently it has not been utilized optimally by the surrounding community. Currently, most of the corn plants produced are sold individually without knowing the harvest that the accounting information system consumes. This is due to a lack of innovation from the local community. Therefore, corn cultivation is one way that can be done by harvesting quite small or large areas of land that can be put to good use, maintaining nutritional value and increasing economic value. With this cultivation empowerment, it is hoped that it can help improve the economy of the people of South Tangerang and take advantage of the harvest of Corn Plants for social welfare which is more durable and can give rise to various innovations in processing the Corn Plant itself in a sustainable manner.
Budidaya Limbah Kelapa Untuk Wirausaha Masyarakat Kreatif Saga, Baharuddin; Nurhasan, Yunus; Ekarisma, Deny; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1154

Abstract

The purpose of this community service is to provide information on how to increase the potential of natural resources located in Cerdas berdikari pamulang, which is an area that has quite high potential in the coconut waste plant business in general, but currently it has not been utilized optimally by the local community at this time. , most of the coconut waste plants that are produced are immediately sold individually without knowing the harvest that the accounting information system consumes. This is due to a lack of innovation from the local community. Therefore, coconut waste cultivation is one way that can be done by harvesting quite small or large areas of land that can be put to good use, maintain nutritional value, and increase economic value. With this cultivation empowerment, it is hoped that it can help improve the economy of the people of South Tangerang and take advantage of the harvest of coconut waste plants for social welfare which is more durable to give rise to various innovations in processing coconut waste itself in a sustainable manner.
Budidaya Rumput Laut Untuk Peningkatan Kesejahteraan Ekonomi Ariwibowo, Muhammad Eko; Darma, Sapta Setia; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1181

Abstract

The purpose of this community service is to provide information on how to increase the potential of natural resources located in Pamulang Permai, which is an area that has quite high potential in the seaweed plant business in general, but currently it has not been utilized optimally by the local community at this time. , most of the seaweed plants that are produced are immediately sold individually without knowing the harvest that the accounting information system consumes. This is due to a lack of innovation from the local community. Therefore, seaweed cultivation is one way that can be done by harvesting quite small or large areas of land that can be put to good use, maintain nutritional value, and increase economic value. With the empowerment of cultivation, it is hoped that it can help improve the economy of the people of South Tangerang and take advantage of the harvest of seaweed plants for social welfare which is more durable to give rise to various innovations in processing seaweed itself in a sustainable manner.
Pengaruh Peraturan Pajak, Kualitas Pelayanan dan Tax Amnesty terhadap Preferensi Resiko Septanta, Rananda; Nurhasan, Yunus; Ekarisma, Deny; Saga, Baharudin
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): 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.v5i1.1190

Abstract

This research aims to determine tax regulations, quality of tax services, and tax amnesty risk preferences. The population in this research is individual taxpayers registered at the Tangerang Pratama Tax Service Office. The sample in this study was one hundred individual taxpayers. The distribution of questionnaires was carried out using the convenience sampling method. Ten questionnaires were distributed, but only one hundred could be processed with a response rate of ninety percent. The data analysis technique in this research uses the classic assumption test via SPSS22. The research results show that tax amnesty and service quality influence risk preferences.
Pengaruh Kesadaran Pajak, Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Arslan, Rijal; Latif, Adi Sofyana; Ramdani, Chaeru Syahru; Septanta, Rananda
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): 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.v5i1.1191

Abstract

This researchis armed to knowed taxpayer service and tax officials of tax compliance. The research conducted at Kantor Pelayanan Pajak Pratama in district Temanggung on 2015. This research is casual comparative sample approach taken by insidental sampling technique with a total sample of 101 respondents. Methods pf data collection on issues related to research carried out using a questionnaires, in this form of closed questions the data taken in March 2016. The result of 101 respondents, showed that awareness of taxpayers and tax officials at the Kantor Pelayanan Pajak Pratama in district Temanggung 2015 effect on tax compliance. Calculations that have been done abtained sig value equal to vlue of alpha (0,000. Significance of test result seen probability value of 0,00 < 0,05 so the rejected. This influence he awarenesss of taxpayers and service tax officials simultaneously affect taxpayer compliance significant that the alternative hypothesis (Ha) is accepted. The result showed no significant relationship between awareness of taxpayers and service ta officials on tax compliance.
Pengaruh Kepercayaan, Persepsi Kemudahan, dan Kualitas Informasi terhadap E Filling dalam Perpajakan Darma, Sapta Setia; Ariwibowo, Muhammad Eko; Septanta, Rananda
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): 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.v5i1.1192

Abstract

This study aims to examine the factors that influence the use of E-filing applications, namely Trust, Perception of Ease, and Information Quality on the use of E-fillingThe population in this study are all corporate taxpayers registered at the Cikupa Primary Tax Service Office, Tangerang. The sampling technique used in determining the sample in this study was incidental sampling (convenience sampling). This technique is one of the Non-Probability Sampling techniques where the sampling technique is based on coincidence, ie anyone who accidentally meets a researcher can be used as a sample if it is felt that the person who happened to be found is suitable as a data source. The data used are primary data in the form of the number of individual taxpayers.Based on the results of the analysis that has been done, this study shows that partial trust has no significant effect on the use of E-filing, Perception of Efficiency partially has a significant effect on the use of E-filing, Information Quality partially has no significant effect on the use of e-filing systems, and Trust, Perception of Ease and Quality of Information simultaneously have a significant effect on the use of Tax E-filing.