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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) MPI (Media Pharmaceutica Indonesiana) Sinkron : Jurnal dan Penelitian Teknik Informatika Pendas : Jurnah Ilmiah Pendidikan Dasar Medicinus : Jurnal Kedokteran Awang Long Law Review Unes Law Review Jurnal Ilmiah Teknik Industri Global Financial Accounting Journal Jurnal Hukum Lex Generalis International Journal of Economics, Management, Business, and Social Science Proceeding of Mulawarman Pharmaceuticals Conferences Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi El-Qish: Journal of Islamic Economics Jurnal Ekonomi Trisakti Journal of Social And Economics Research Global Accounting : Jurnal Akuntansi Journal Community Service Consortium Jurnal Pengabdian Kepada Masyarakat: Kesehatan (JPKMK) Vernacular Metris: Jurnal Sains dan Teknologi Proceeding of International Conference on Entrepreneurship (IConEnt) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Indonesian Journal of Economics and Strategic Management The International Journal of Medical Science and Health Research ADM : Jurnal Abdi Dosen dan Mahasiswa PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Jurnal Globalisasi Hukum Jurnal Ilmiah Niaga Bisnis Elektronik Jurnal Riset Multidisiplin Edukasi JoDENS: Journal of Digital Ecosystem for Natural Sustainability Outline Journal of Economic Studies JCRIM (Journal of Current Research In Multidisciplinary) Jurnal Serina Abdimas
Jessica
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Pengaruh Talent Acquisition Dan Employee Engagement terhadap Talent Retentions di UMKM Alden Nelson; Delfina Muthia Sabella; Jessica; Nabila Arinov Mey; Rince Monica Hutagalung; Senly
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.1505

Abstract

In the era of modernization, the biggest challenge for business practitioners is how companies can keep up with developments and be effective in improving every aspect of their organization. Therefore, companies need to engage in talent retention to retain their best employees. The purpose of this article is to determine the influence of talent acquisition and employee engagement on talent retention in Small and Medium Enterprises (UMKM). This research employs a qualitative approach to gather in-depth and detailed information about the necessary theories. The method used in this analysis involves a literature review, commonly referred to as a literature study. The results of this analysis indicate the influence of talent acquisition and employee engagement on talent retention. Researchers recommend that UMKM engage in employee engagement to retain their best employees.
Asas Lex Specialis Derogat Legi Generalis Terhadap Penipuan Aplikasi Kencan Online Pada Putusan No.431/Pid.B/2020/Pn.Jkt.Tim Jessica, Jessica; Jessica; R. Rahaditya
UNES Law Review Vol. 6 No. 4 (2024)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.2015

Abstract

Sesuai dengan Putusan Pengadilan Negeri Jakarta Timur Nomor 431/Pid.B/2020/PN.Jkt.Tim, penelitian ini melihat bagaimana asas hukum lex specialis derogat legi generalis berlaku terhadap sanksi pidana dalam kasus penipuan aplikasi kencan online. Pendekatan penulisan penelitian sesuai dengan keputusan nomor 431/Pid.B/2020/Pn.Jkt.Tim tentang metodologi penelitian. Temuan dan saran terkait isu yang diperdebatkan dalam penelitian ini meliputi penerapan unsur tindak pidana penipuan melalui aplikasi kencan online dalam putusan nomor 431/Pid.B/2020/Pn.Jkt.Tim sesuai dengan prinsip Lex Specialis derogat legi generali, yang ditinjau dari perspektif Undang-Undang Informasi dan Transaksi Elektronik (Undang-Undang ITE), serta langkah-langkah hukum yang diambil terhadap tindak pidana penipuan melalui aplikasi kencan online beserta hasil diskusi mengenai unsur-unsur yang terkait.
PENGARUH GREEN INNOVATION DAN GREEN INTELLECTUAL CAPITAL TERHADAP GREEN COMPETITIVE ADVANTAGE, DENGAN PERAN INTEGRATED REPORTING SEBAGAI VARIABEL MEDIASI Jessica; Etty Murwaningsari
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17186

Abstract

PenelitianOiniObertujuanOuntukOmengetahuiOapakahOadaOpengaruhOdariOInovasi HijauOdanOModal Intelektual HijauOterhadap Keunggulan Kompetitif Hijau, dengan peran Laporan Terintegrasi sebagaiOvariabelOmediasi. DesainOpenelitianOadalahOkausalOkomparatif. Populasi dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di BursaOEfekOIndonesiaO(BEI), yang juga menerbitkan LaporanOTahunan dan LaporanOKeberlanjutan tahun 2020Odan 2021. SampelOdalam penelitian ini adalah sebanyak 360 perusahaan. Metode pengumpulan data sebagian diunduh dari website IDX, sebagian lagi diunduh dari website resmi perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. HasilOpenelitianOmenemukan bahwaOInovasi HijauOdanOModal Intelektual HijauOberpengaruhOsecaraOsignifikanOterhadap Keunggulan Kompetitif Hijau ditambah dengan peran Laporan Terintegrasi sebagai variabel mediasi. HasilOpenelitianOsecaraOsimultanOsemuaOvariabelOindependenOdanOvariabelOmediasiOberpengaruhOOsignifikan terhadapOKeunggulan Kompetitif Hijau.
REKONSILIASI DATA PPN BAGI KARYAWAN XP INDONESIA Kristian, Michelle; Jose, Joshua; Jessica
Jurnal Serina Abdimas Vol 1 No 4 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i4.28314

Abstract

ABSTRACT VAT reconciliation is an important process or activity that companies must carry out regularly. Because this VAT reconciliation activity has a close relationship with the recognition of annual SPT income. This VAT reconciliation is carried out by matching periodic data on the Periodic VAT SPT with the Company's Annual SPT. Data differences can arise due to the characteristics of sales and purchase transactions. VAT reconciliation is one of the important things carried out by companies which is related to the income that will be obtained by a company. This VAT reconciliation activity is carried out to ensure that all existing tax objects that have been calculated, paid, and deposited from corporate income tax objects or VAT objects are in accordance with applicable tax regulations. PSAK stands for Statement of Financial Accounting Standards and has been used by business entrepreneurs in Indonesia in carrying out their financial accounting records. Entities Without Public Accountability (ETAP). Accounting and taxes are like two sides of a coin that are closely related and actually complement each other. However, the approach and implementation are often contradictory or lack direction. Instead of increasing compliance, the implementation of both often confuses taxpayers. The PKM methods applied are the preparation stage for PKM activities, the activity implementation stage and the evaluation stage for PKM activities. The results of PKM activities mean that employees can work more effectively with the aim of producing more accurate financial reports in accordance with the Statement of Indonesian Financial Accounting Standards. PSAK ETAP PSAK ETAP. PKM by providing VAT data reconciliation assistance for employees for data for June July 2023. ABSTRAK Rekonsiliasi PPN merupakan sebuah proses atau aktivitas penting yang harus dilakukan perusahaan secara berkala. Sebab dengan adanya kegiatan rekonsiliasi PPN ini memiliki hubungan yang erat dengan pengakuan pendapatan SPT tahunan. Rekonsiliasi PPN ini dilakukan dengan cara melakukan pencocokan data periodik pada SPT Masa PPN dengan SPT Tahunan Perusahaan. Adanya perbedaan data dapat timbul karena karateristik transaksi penjualan dan pembelian. Rekonsiliasi PPN merupakan salah satu hal penting yang dilakukan oleh perusahaan dimana memiliki keterkaitan dengan pendapatan yang akan diperoleh oleh suatu perusahaan. Kegiatan rekonsiliasi PPN ini dilakukan guna memastikan dari semua objek pajak yang ada baik yang telah dihitung, dibayar, hingga disetorkan dari objek PPh badan ataupun objek PPN yang sesuai dengan peraturan perpajakan yang berlaku. PSAK memiliki kepanjangan yaitu Pernyataan Standar Akuntansi Keuangan dan telah digunakan oleh para pengusaha bisnis di Indonesia dalam melaksanakan pencatatan akuntansi keuangan mereka. Entitas Tanpa Akuntabilitas public(ETAP). Akutansi dan pajak ibarat dua sisi mata uang yang erat kaitannya dan sejatinya saling melengkapi. Namun, pendekatan dan implementasinya seringkali bertolak belakang atau kurang searah. Alih-alih meningkatkan kepatuhan, implementasi keduanya justru sering kali membingungkan Wajib Pajak. Adapun metode PKM yang diterapkan yaitu tahap persiapan kegiatan PKM, Tahap pelaksanaan kegiatan dan Tahap evaluasi kegiatan PKM. Dengan hasil dari kegiatan PKM adalah Karyawan dapat bekerja lebih efektif dengan tujuan laporan keuangan dihasilkan menjadi lebih akurat sesuai Pernyataan Standar Akuntansi Keuangan Indonesia. PSAK ETAP PSAK ETAP. PKM dengan memberikan Bantuan Rekonsiliasi data PPN bagi karyawan untuk data bulan Juni Juli 2023.
PENGELOLAAN DANA DONASI VIHARA PADA VIHARA BUDHI DHARMA Wijaya, Henryanto; Clessia Caroline Reonaldi; Jessica
Jurnal Serina Abdimas Vol 3 No 1 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i1.33972

Abstract

Vihara Budhi Dharma is a place of worship for Buddhists. A lack of understanding regarding fund management in religious foundations can lead to disorder in fund management, which has the potential to result in losses. Therefore, to broaden the knowledge of the administrators, our PKM team from the Faculty of Economics and Business, Tarumanagara University will conduct socialization and training on fund management for religious foundations. Through this activity, it is hoped that the religious foundation can implement transparent, accountable fund management that complies with applicable accounting standards. Attention to financial record-keeping and the preparation of financial reports is crucial as it reflects the financial condition of the religious foundation. This is important for increasing donor trust and for carrying out both religious and social activities. The advancement of technology also serves as a tool for effective fund management. Skilled, competent, and quality Human Resources (HR) are also essential for the successful implementation of this initiative. The solution we provide is to conduct a Focus Group Discussion (FGD) together with the temple management to identify the problems in Vihara Budhi Dharma. Our team has found that socialization and training on how to manage temple donation funds are necessary. This socialization and training will also include accounting and finance training, financial planning stages, strategy implementation, human resources development, and technology utilization. It is hoped that through this series of processes, Vihara Budhi Dharma will be able to produce positive outcomes, manage its funds effectively, enhance donor trust, and ensure the financial sustainability of the temple in carrying out its religious and social programs. ABSTRAK Vihara Budhi Dharma merupakan tempat beribadah keagamaan bagi umat Buddha. Kurangnya pemahaman mengenai pengelolaan dana pada Yayasan keagamaan dapat menimbulkan ketidakteraturan dalam pengelolaan dana yang berpotensi mengakibatkan kerugian. Sehingga dalam rangka memperluas wawasan pengurus tersebut, tim PKM kami yang berasal dari Fakultas Ekonomi dan Bisnis Universitas Tarumanagara akan melaksanakan sosialisasi dan pelatihan mengenai pengelolaan dana bagi Yayasan keagamaan. Dengan berlangsungnya kegiatan ini, diharapkan agar Yayasan keagamaan dapat menerapkan pengelolaan dana yang transparan, akuntabel, dan sesuai standar akuntansi yang berlaku. Dimulai dari pencatatan keuangan hingga penyusunan laporan keuangan sangat penting untuk diperhatikan karena dapat mencerminkan kondisi keuangan Yayasan keagamaan. Hal ini tentunya menjadi hal yang penting untuk meningkatkan kepercayaan donatur dan juga dalam menjalankan kegiatan keagamaan maupun sosial. Berkembangnya teknologi juga menjadi salah satu sarana dalam melaksanakan pengelolaan dana. Sumber Daya Manusia (SDM) yang cakap, kompeten, dan berkualitas juga menunjang pelaksanaan ini. Solusi yang dapat kami berikan adalah dengan melakukan Forum Group Discussion (FGD) bersama dengan pengurus vihara untuk mengidentifikasi masalah-masalah yang dialami. Tim kami menemukan bahwa sosialisasi dan pelatihan mengenai cara pengelolaan dana donasi vihara perlu untuk dilaksanakan. Sosialisasi dan pelatihan ini juga dilengkapi dengan pelatihan akuntansi dan keuangan, tahapan perencanaan keuangan, penerapan strategi, pengembangan sumber daya manusia (SDM), serta pemanfaatan teknologi. Diharapkan melalui serangkaian proses tersebut, Vihara Budhi Dharma mampu menghasilkan output yang positif, mengelola dananya secara efektif, meningkatkan kepercayaan donator, sehingga dapat menjaga keberlanjutan keuangan vihara dalam menjalankan program-program keagamaan dan sosialnya.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Jessica; Yuniarwati
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35167

Abstract

The purpose of this study is to know the effects of profitability, leverage, firm size, and institutional ownership on tax avoidance of consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2019-2021. The method in this study is using purposive sampling. The samples used 40 companies consisting of the sub-sector of food & staples retailing, food and beverage, tobacco, nondurable household products. Data were processed and tested using Microsoft Excel 2019 and E-views version 10. The result of this study shows that profitability has a significant negative influence on tax avoidance and that leverage has a significant positive influence on tax avoidance, while firm size and institutional ownership have no influence on tax avoidance.
Pengaruh Profitabilitas, Struktur Modal Dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Consumer Goods Sub Sektor Cyclical Berbasis ESG Di Bursa Efek Indonesia Tahun 2020-2024 Jessica; Lutfi Alhazami
Jurnal Riset Multidisiplin Edukasi Vol. 3 No. 2 (2026): Jurnal Riset Multidisiplin Edukasi (Februari 2026)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v3i2.1712

Abstract

This study investigates how earnings capacity, capital arrangement, and revenue expansion drive the overall market appraisal of a firm. Such a valuation serves as a critical benchmark, encapsulating investor sentiment regarding a company’s operational efficiency and future trajectory. Utilizing a quantitative framework backed by secondary data from the Indonesia Stock Exchange, the research employs multiple linear regression to test these variables, with Price to Book Value (PBV) serving as the primary proxy for corporate worth. The findings reveal that profitability exerts a significant positive influence on firm value, confirming that a company’s talent for generating net income is the foremost catalyst for bolstering investor confidence. Conversely, the debt-to-equity mix and sales growth do not appear to have a meaningful impact on market perception. These results suggest that market participants prioritize bottom-line results over financing strategies or top-line growth when assessing a firm’s quality. Consequently, the study implies that management must focus on sustainable profit optimization to strengthen corporate standing and enhance investment appeal within the capital market.
ANALISIS KEBUTUHAN PENGEMBANGAN MEDIA INTERAKTIF OBSERVARA BERBASIS GOOGLE SITES PADA PEMBELAJARAN MENULIS TEKS LAPORAN HASIL OBSERVASI Jessica; Fabio Testy Ariance Loren; Andheska, Harry
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Released
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.64251

Abstract

This study aims to describe the needs analysis as the foundation for developing the Observara interactive media based on Google Sites in learning to write observation report texts for tenth-grade students. The study employed a Research and Development (R&D) approach using the Four-D (4D) model, with the discussion in this article limited to the Define stage. The Define stage consisted of front-end analysis, learner analysis, concept analysis, and specifying instructional objectives. Data were collected through interviews with an Indonesian language teacher, questionnaires administered to 32 tenth-grade students of SMA Negeri 4 Tanjungpinang, and document analysis. The findings revealed several learning problems, including students’ difficulties in generating ideas, organizing observation report texts according to the appropriate structure, and applying proper linguistic features. In addition, the learning media previously used had not optimally supported students’ understanding of the material. The learner analysis also indicated that students required more interactive learning media and showed positive readiness toward the use of Google Sites, supported by adequate digital facilities. Furthermore, the concept analysis and instructional objectives served as the basis for designing learning materials and activities that aligned with students’ needs. These findings demonstrate that the Define stage provides a comprehensive foundation for developing the Observara interactive media to support observation report text writing instruction.
Co-Authors Adelia Bella Saputri Agustin Widjiastuti Ahmad Almaszahra, Annisa Naufal Amelia, Sesa Andrianto Andrianto Iskandar Anita Apriliana, Putri Ardi Ardi Arikrisanda, Athifa Ayu Erlian Ayuningtyas, Rosida Dwi Aziz, Nur Bembi Jonatan Buntuborrong, Yunovisri Valenrio Chandra, Budi Charles Charles Christian, Natalis Chusnul Intan Clessia Caroline Reonaldi Dave Tedjokusumo Deandra N. Alyshia Delfina Muthia Sabella Demsa Simbolon Digdowiseiso , Kumba Djuranovik, Evelyn Elwisam Ester Nathania Davita Sitanggang Etty Murwaningsari Eva Monica, Eva Fabio Testy Ariance Loren Febriandini Adha Ferry Vincenttius Ferdinand Gloria Julyta Haidar Hilmy Hanggara Arifian Harry Andheska Henryanto Wijaya Herlia Amia Idhzha Wira Yudha Ikat Tri Hawani Inayah Amira Zahrah Irma Ayu Pola Pakpahan Irwansyah, Joni Istianingsih Jacobs, Christin Yosefin Jenifer Jessica Jessica Jonardi, Kevania Rena Jose, Joshua Kartina Pakpahan Kenneth Kaleb Kristian, Michelle Krisyadi, Robby Laode Rijai Lengkong, Kathleen Maidjesta Lithrone Laricha Salomon Lutfi Alhazami M. Yunan Hidayat Maria Charisse Audrey Ginta Medinal Meylisa Permata Sari Muhammad Fadhil Raksiwi Muhammad Ferdian Akri Pratama Mustikarini, Carolina Novi Nabila Arinov Mey Nelson, Alden Ngadiman Ningsih, Lakshmi Jaya Novi Yanti Nugroho, Fajar Prianto Nur Tjahyo Eka Darmayanti Oktovia , Sendy Olivia Kristianti Kusuma Pannaausten, Davin Pranata, Jimmy Angga Prayogo, Andi Bagus Priscillia Chandra Purba, Wanda Angelia Fenensia Putri Salsabilla R. Rahaditya Rafa Fiddina Julia Raymond Tjiwidjaja Repki Trinda Putri Rince Monica Hutagalung Rizal R. Manullang Salim, Philander Senly Simarmata, Allwin M. Siregar, Feby Yoana Susan Grace V Nainggolan Syahputra, Fikry Prastya Tompo, Cherilyn Cristine Trida, Trida Utomo Waruwu, Netral Jaya Wibawa Prasetya Winda Agnesta YANTO Yo, Sacca Kumalasari Yohan Chandrasukmana Yohana FCP Meilani Yunandhia Rainissa Yuniarwati Zamralita