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All Journal Akuisisi : Jurnal Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian Pancasila (JPP) Jurnal Lentera Pengabdian Jurnal Pelita Pengabdian Journal of International Multidisciplinary Research Dedikasi : Jurnal Pengabdian Lentera Indonesian Journal of Economic & Management Sciences (IJEMS)
Purba, Jamian
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Studi Tentang Pola Pengeluaran dan Penyusunan Anggaran Keluarga untuk Meningkatkan Kesejahteraan Masyarakat Purba, Jamian; Wulandari, Dian Sulistyorini; Wulandari, Tirin
Jurnal Pelita Pengabdian Vol. 2 No. 2 (2024): Juli 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v2i2.4860

Abstract

Kegiatan studi tentang pola pengeluaran dan penyusunan anggaran keluarga bertujuan untuk meningkatkan kesejahteraan masyarakat melalui pengelolaan keuangan yang lebih baik. Studi ini melibatkan survei dan pelatihan yang dirancang untuk memahami kebiasaan pengeluaran keluarga serta mengajarkan metode penyusunan anggaran yang efektif. Hasilnya menunjukkan bahwa keluarga yang secara rutin menyusun anggaran mengalami peningkatan dalam pengelolaan keuangan mereka, termasuk pengurangan utang dan peningkatan tabungan. Penerapan metode ini juga membantu keluarga menghadapi situasi tak terduga dengan lebih baik dan merencanakan masa depan keuangan mereka dengan lebih terstruktur. Tantangan yang dihadapi meliputi kesulitan dalam mengubah kebiasaan lama dan kurangnya pemahaman tentang pentingnya perencanaan keuangan jangka panjang. Untuk mengatasi hal ini, direkomendasikan untuk mengadakan program edukasi keuangan yang lebih intensif, mengembangkan alat bantu penyusunan anggaran, dan menyediakan pendampingan keuangan berkelanjutan. Dengan demikian, diharapkan keluarga dapat meningkatkan kesejahteraan mereka melalui pengelolaan keuangan yang lebih baik.
Uncovering The Secrets: How Profitability, Firm Size, Earnings Management, And Sales Growth Drive Tax Avoidance In Indonesia's Energy Giants (2018-2022) Purba, Jamian; Sulistyorini Wulandari, Dian; Dayanti, Iis
Journal of International Multidisciplinary Research Vol. 2 No. 9 (2024): September 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/JIMR902

Abstract

This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size, earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data collected from the financial statements of energy companies. Through a purposive sampling approach, the analysis included 20 companies, resulting in a dataset consisting of 73 observations. The analysis revealed several interesting findings: profitability did not show a significant effect on tax avoidance, while company size was found to have a significantly positive impact. Meanwhile, earnings management did not significantly contribute to tax avoidance, and sales growth demonstrated a significantly negative relationship with tax avoidance. These findings enrich the understanding of the factors influencing tax strategies in Indonesia's energy
Pengaruh Intellectual Capital, Leverage, Audit Tenure dan Profitabilitas Terhadap Integritas Laporan Keuangan Purba, Jamian; Fuadi, Agus
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.1746

Abstract

Financial reports are a means for shareholders, creditors, goverments agencies and other parties to find out the condition and performance of the company.Thus the integrity of financial reports become very important in making decisions for the parties as mentioned above. The porpose of this study was to determine the effect of intellect capital, leverage, audit tenure and profitability on the integrity of the financial statements of companies listed in the food and beverage sector on the Indonesia Stock Exchange for the period 2017-2021. This study uses a quantitative method. The data source used comes from the website www.idx.co.id. The data analysis technique used is multiple linier regression analysis using SPSS 22. The results of this study indicate that intellectual capital and returned on assets have significant and positive effect. Leverave and audit tenure has no significant effect to integrity of financial statement of the companies listed in the food and beverage sector in Indonesia Stck Exchange Year 2017-2021
Tingkat Pemahaman Pajak, Penerapan E-Filing Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Selama Masa Pandemi Dengan Peran Lingkungan Sebagai Variabel Moderasi Purba, Jamian; Wulandari, Dian Sulistyorini; Widyaningsih, Winda
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1578

Abstract

ABSTRACT This study examines the effect of tax comprehension level, e-filing implementation, and tax penalties on individual taxpayer compliance with the role of the environment as a moderating variable. The population used in this study comprises taxpayers who understand the process of reporting and paying taxes. The data consists of 100 respondents collected through a questionnaire using partial least squares (PLS) data analysis. Based on statistical tests, the results show that the tax comprehension level does not have a significant effect on individual taxpayer compliance. The implementation of e-filing has a significant effect on individual taxpayer compliance. Tax penalties do not have an effect on individual taxpayer compliance. The role of the environment has a significant effect on individual taxpayer compliance. The tax comprehension level on individual taxpayer compliance, when moderated by the role of the environment, does not have a significant effect. The implementation of e-Filing on individual taxpayer compliance, when moderated by the role of the environment, has a significant effect. Tax penalties on individual taxpayer compliance, when moderated by the role of the environment, have a significant effect.
Financial Distress and Accounting Conservatism On Tax Avoidance Wulandari, Dian Sulistyorini; Purba, Jamian; Wijayanti, Ruri
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2088

Abstract

Tax avoidance can be interpreted as an effort to avoid taxes that is carried out legally and safely for taxpayers because it does not conflict with applicable tax laws. This study aims to test and analyze the effect of financial distress and accounting conservatism on tax avoidance. The population used in this study were all property, real estate, and building construction companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021, with a population of 83 companies. The sampling method in this study was purposive sampling. The sample used was 14 companies, with an observation period of 4 years. The data analysis method used multiple linear regression analysis using Statistical Product and Service Solution (SPSS) software version 23. The results of this study indicate that financial distress and accounting conservatism simultaneously affect tax avoidance. [Based on the results of the partial test (t-test), financial distress has a negative effect on tax avoidance while accounting conservatism has no effect on tax avoidance.
Empowering MSMEs with Basic Accounting Skills for Effective Financial Management Djatnicka, Erlina Widayanti; Purba, Jamian; Wulandari, Dian Sulistyorini; Lutfi, Adilista Puspa Aliya
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13608

Abstract

This community service program aimed to enhance the financial literacy of small and medium-sized enterprises (MSMEs) in Cikarang Pusat. The initiative sought to equip MSMEs owners with fundamental accounting skills necessary for better financial management, focusing on creating financial statements, budgeting, expense tracking, and analyzing financial data. Throughout the program, participants were trained through practical workshops that provided hands-on experience with financial tools and techniques. Pre- and post-program assessments showed a significant increase in participants' confidence levels in managing their business finances, with a marked decrease in those reporting very low or low confidence and an increase in those rating their confidence as high. The program's success highlights the importance of financial education for MSMEs in promoting business sustainability and growth. Based on the results, the program recommends further education, the integration of digital financial tools, and the establishment of peer learning networks to support the ongoing financial development of MSMEs owners. This initiative demonstrates the value of community-based educational efforts in strengthening the financial capabilities of local businesses.
Enhancing MSME Capacity in Preparing Financial Statements for Accessing Financing Purba, Jamian; Djatnicka, Erlina Widayanti; Wulandari, Dian Sulistyorini; Rachman, Mutiara Arvia
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13609

Abstract

The development of Micro, Small, and Medium Enterprises (MSMEs) significantly contributes to Indonesia's economic growth, yet many MSMEs face challenges in accessing financing due to inadequate financial reporting capabilities. This community service project, aimed to bridge this gap by equipping MSME owners with the skills and knowledge to prepare standardized financial statements. Conducted from October 14 to October 28, 2024, the program utilized a participatory, hands-on approach tailored to the unique challenges faced by MSMEs. The training sessions covered the preparation of Income Statements, Balance Sheets, and Cash Flow Statements, combining theoretical insights with practical applications. The results revealed that 80% of participants successfully prepared complete financial statements by the program's conclusion, demonstrating significant improvement in their financial literacy and reporting skills. However, 20% of participants required additional guidance in specific areas, such as cash flow analysis and transaction classification. Participant feedback highlighted high satisfaction with the program’s relevance and practicality, with suggestions for introducing digital financial tools in future sessions.
Maximizing Profit Margins: The Interconnection Between Working Capital Efficiency and Sales Growth Purba, Jamian; Wulandari, Dian Sulistyorini; Djatnicka, Erlina Widayanti
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.9093

Abstract

This study explores the influence of working capital efficiency on profitability, emphasizing the moderating role of sales growth. Utilizing panel data from publicly listed companies in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2021 period, the research employs multiple linear regression analysis to assess the direct impact of working capital efficiency, measured by the Working capital efficiency, on profitability, measured by Return on Assets (ROA). The analysis further incorporates sales growth as a moderating variable to evaluate its interaction with working capital efficiency. The findings confirm a positive relationship between working capital efficiency and profitability, underscoring the importance of optimizing current asset and liability management. Additionally, the results demonstrate that sales growth significantly moderates this relationship, amplifying the positive impact of working capital efficiency on profitability. Firms experiencing robust sales growth benefit more from efficient working capital practices, as higher revenues enhance liquidity and resource utilization. Conversely, firms with stagnant or declining sales face limitations in leveraging the benefits of working capital optimization. This research contributes to the existing literature by highlighting the dynamic interplay between working capital efficiency and sales growth, offering a nuanced perspective on profitability determinants. The findings provide actionable insights for managers, suggesting a dual-focus strategy of enhancing working capital efficiency and fostering sales growth to maximize financial performance. Future studies could expand on this framework by exploring additional moderating variables, sector-specific dynamics, and long-term implications in diverse economic contexts.
Strategi Akuntansi dan Perpajakan UMKM untuk Meningkatkan Kesadaran NPWP demi Pertumbuhan Usaha Wulandari, Dian Sulistyorini; Oktaviano, Benny; Purba, Jamian; Octavia, Winna Rahma
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 03 (2025): Maret 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i03.866

Abstract

Kesadaran perpajakan di kalangan pelaku usaha masih menjadi tantangan utama dalam meningkatkan kepatuhan pajak. Salah satu faktor yang berkontribusi adalah kurangnya pemahaman mengenai pencatatan keuangan dan manfaat memiliki Nomor Pokok Wajib Pajak dalam pengelolaan usaha. Kegiatan ini bertujuan untuk memberikan edukasi dan pelatihan kepada pelaku usaha mengenai strategi akuntansi dan perpajakan guna meningkatkan kesadaran pajak. Metode yang digunakan adalah pendidikan masyarakat melalui penyuluhan dan pelatihan, yang mencakup pemaparan materi perpajakan, praktik pencatatan keuangan sederhana, serta pendampingan langsung dalam pendaftaran NPWP. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai pencatatan keuangan dan kewajiban pajak, dengan rata-rata skor pemahaman meningkat dari sebelum ke sesudah pelatihan. Selain itu, sebagian besar peserta berhasil mendaftarkan NPWP mereka dengan pendampingan dari petugas pajak. Respon positif juga terlihat dalam penerapan aplikasi pencatatan keuangan digital yang diperkenalkan dalam pelatihan. Kesimpulannya, metode pelatihan dan pendampingan langsung terbukti efektif dalam meningkatkan kesadaran dan kepatuhan pajak di kalangan pelaku usaha. Program ini dapat dijadikan model dalam edukasi perpajakan bagi UMKM guna mendukung pertumbuhan usaha yang lebih berkelanjutan.
Peningkatan Kapasitas UMKM dalam Penyusunan Laporan Keuangan untuk Kepatuhan Perpajakan Yulianti, Vista; Purba, Jamian; Wulandari, Dian Sulistyorini; Rosidi, Rosidi
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 04 (2025): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i04.868

Abstract

Pelaku usaha skala kecil sering menghadapi kendala dalam pencatatan keuangan dan kepatuhan perpajakan akibat minimnya pemahaman serta keterampilan dalam mengelola laporan keuangan. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas usaha kecil di Cikarang Pusat dalam menyusun laporan keuangan serta memenuhi kewajiban perpajakan secara lebih tertib dan sistematis. Kegiatan dilaksanakan pada 21-22 Februari 2025 dengan melibatkan 14 pelaku usaha dari berbagai sektor melalui metode pendidikan masyarakat dan pelatihan. Penyuluhan diberikan untuk meningkatkan kesadaran pentingnya pencatatan keuangan dan kepatuhan pajak, sementara pelatihan berfokus pada praktik pencatatan keuangan digital serta simulasi pelaporan pajak daring menggunakan sistem yang telah tersedia. Hasil pelatihan menunjukkan bahwa sebelum kegiatan, sebagian besar peserta masih menggunakan pencatatan manual atau bahkan tidak memiliki sistem pencatatan. Setelah pelatihan, terjadi peningkatan signifikan dalam penggunaan pencatatan digital serta pemahaman terkait kewajiban perpajakan. Tantangan utama yang dihadapi meliputi resistensi terhadap teknologi baru serta keterbatasan akses terhadap perangkat digital. Untuk mengatasi hambatan ini, dilakukan pendampingan serta pemberian panduan praktis bagi peserta. Secara keseluruhan, kegiatan ini memberikan dampak positif dengan meningkatkan keterampilan pencatatan keuangan dan kepatuhan pajak di kalangan pelaku usaha kecil, sehingga mereka dapat mengelola usaha dengan lebih profesional dan memiliki akses lebih luas terhadap peluang permodalan di masa depan.
Co-Authors Dayanti, Iis Dian Sulistyorini Wulandari Djatnicka, Erlina Widayanti Fuadi, Agus Khansa Naelil Muna Lutfi, Adilista Puspa Aliya Lyzen, Muhamad Andre Hafidz Octavia, Winna Rahma Oktaviano, Benny Rachman, Mutiara Arvia Rosidi Rosidi Ruri Wijayanti Rustianah, Rustianah Sulistyorini Wulandari, Dian Triwibowo, Edi Widati, Sindik Widyaningsih, Winda Wulandari, Dian Sulistyorini Wulandari, Tirin Yulianti, Vista