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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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Optimalisasi Pencatatan Keuangan UMKM untuk Mendukung Perhitungan Pajak yang Akurat Purba, Jamian; Yulianti, Vista; Wulandari, Dian Sulistyorini; Lyzen, Muhamad Andre Hafidz
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.v2i03.879

Abstract

Pencatatan keuangan yang baik menjadi salah satu tantangan utama bagi usaha kecil dalam mengelola bisnis dan memenuhi kewajiban perpajakan secara akurat. Kurangnya pemahaman dan keterampilan dalam pencatatan keuangan menyebabkan kesalahan dalam perhitungan pajak yang dapat berdampak pada ketidakpatuhan terhadap regulasi yang berlaku. Kegiatan ini bertujuan untuk mengoptimalkan pencatatan keuangan bagi usaha kecil agar mampu menghitung pajak dengan lebih tepat. Metode yang digunakan dalam kegiatan ini adalah pelatihan dan konsultasi, di mana peserta diberikan pemahaman tentang pencatatan keuangan, praktik penggunaan sistem pencatatan manual dan digital, serta simulasi perhitungan pajak. Kegiatan ini diikuti oleh tujuh pelaku usaha kecil di Kecamatan Tambun Selatan, yang menunjukkan peningkatan pemahaman dan keterampilan setelah mengikuti pelatihan. Hasil evaluasi menunjukkan bahwa peserta yang sebelumnya tidak memiliki pencatatan keuangan kini mulai menerapkan metode yang lebih sistematis, baik menggunakan buku kas maupun aplikasi digital. Selain itu, pemahaman peserta terhadap kewajiban perpajakan juga meningkat, memungkinkan mereka untuk lebih patuh dalam pelaporan pajak. Kesimpulan dari kegiatan ini adalah bahwa pelatihan dan konsultasi efektif dalam meningkatkan pemahaman dan praktik pencatatan keuangan serta perhitungan pajak bagi usaha kecil. Ke depannya, pendampingan lanjutan dan pelatihan lebih lanjut diperlukan agar usaha kecil semakin siap menghadapi tantangan pengelolaan keuangan yang lebih kompleks.
Pencatatan Dan Penilaian Persediaan Obat-Obatan Pada Klinik Bidan Delima Purba, Jamian; Widati, Sindik; Rustianah, Rustianah; Wulandari, Dian Sulistyorini
Lentera Pengabdian Vol. 1 No. 02 (2023): April 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v1i02.44

Abstract

Tujuan dari pengabdian ini adalah untuk mengatahui bagaimana pencatatan dan penilaian persediaan obat-obatan pada Klinik Bidan Delima dengan menggunakan metode masuk pertama-keluar pertama (MPKP). Klinik Bidan Delima diketahui belum melakukan pencatatan persediaan barang dagang mereka sesuai dengan Standar Akuntansi Keuangan, padahal persediaan merupakan unsur yang sangat penting untuk membuat laporan keuangan dan laporan posisi keuangan. Metode yang dipakai dalam program pengabdian masyarakat ini adalah metode pelatihan : berupa memberikan penjelasan konsep dan pelatihan langsung dengan tatap muka dengan tetap memperhatikan protokol kesehatan yang ketat.
Determinants of Corporate Dividend Policy: A Factorial Analysis Purba, Jamian; Dian Sulistyorini Wulandari; Khansa Naelil Muna
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8141

Abstract

The Dividend Payout Ratio serves as a crucial determinant in deciding whether a company will distribute its end-of-year profits to shareholders through dividends or retain them to augment capital for future investments. This study focuses on assessing the impact of company size and profitability on the dividend policy of entities operating in the property, real estate, and building construction service sectors, as listed on the Indonesia Stock Exchange. The research, spanning a three-year period from 2018 to 2020, relies on secondary data, employing purposive sampling to select 24 out of 72 service companies based on the availability of complete financial reports. Utilizing multiple linear three reanalyses, the research reveals that company size does not significantly influence dividend policy, while liquidity positively correlates with dividend policy. Conversely, profitability shows no discernible effect on dividend policy. The study concludes that the liquidity ratio plays a pivotal role in shaping dividend policy. In contrast, factors like firm size and Return On Assets do not exert a significant impact on the Dividend Payout Ratio
From Transparency and Governance to Compliance: How Tax Digitalization Shapes Business Sustainability Purba, Jamian; Triwibowo, Edi
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (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.v10i2.11082

Abstract

This study investigates the effects of tax transparency and corporate governance on tax compliance, with tax digitalization as a moderating variable, among companies operating in the Cikarang–Cibitung industrial area. Grounded in legitimacy theory, the research posits that transparent tax practices, strong governance structures, and digital integration enhance organizational legitimacy and compliance. A quantitative research design was employed using survey data from 300 respondents involved in tax-related functions across manufacturing, trade, and service sectors. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results reveal that tax transparency significantly and positively affects tax compliance (β = 0.187, p < 0.001), supporting the notion that openness fosters trust and mitigates noncompliance risks. Similarly, corporate governance positively affects compliance (β = 0.169, p < 0.01), underscoring the importance of accountability and ethical oversight. The moderating analysis shows that tax digitalization strengthens the effects of both transparency (β = 0.221, p < 0.05) and governance (β = 0.198, p < 0.05) on compliance, indicating that digital platforms enhance efficiency and monitoring in tax administration. The model explains 65% of the variance in tax compliance (R² = 0.65), demonstrating robust explanatory power. These findings affirm legitimacy theory’s proposition that organizations maintain societal trust by adopting transparent, responsible, and digitally adaptive tax practices. The study contributes theoretically by integrating digital transformation into legitimacy-based frameworks and offers practical implications for policymakers and corporate leaders aiming to strengthen sustainable tax compliance.
Underwriter Reputation and Underpricing: Navigating the Moderating Effects of Company Size Purba, Jamian; Permatasari, Maulina; Oktaviano, Benny
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.2789

Abstract

This study investigates the influence of underwriter reputation and company size on IPO underpricing, as well as the moderating effect of company size on the relationship between underwriter reputation and IPO underpricing. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the analysis was conducted on IPO data from 2020-2024. The results reveal that underwriter reputation has a significant negative effect on IPO underpricing, indicating that reputable underwriters can reduce initial return volatility. However, company size does not have a significant direct impact on IPO underpricing. Furthermore, the moderating analysis shows that company size significantly strengthens the negative relationship between underwriter reputation and IPO underpricing, suggesting that larger firms with reputable underwriters tend to experience more stable IPO pricing. These findings contribute to the literature by highlighting the combined role of firm size and underwriter credibility in mitigating IPO underpricing, providing implications for issuers, investors, and policymakers in emerging markets. Keywords: Underwriter Reputation, Company Size, IPO Underpricing, Moderation Effect, PLS-SEM
Penguatan Pengelolaan Keuangan Berbasis Partisipatif untuk Optimalisasi Kepatuhan Pajak Final UMKM Purba, Jamian; Permatasari, Maulina Diyah; Azzahra, Hilda
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 10 (2025): Oktober 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i10.1147

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan kesadaran perpajakan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Bekasi melalui program bertema “Strategi Pengelolaan Keuangan UMKM untuk Optimalisasi Pembayaran Pajak Final.” Kegiatan dilaksanakan di Universitas Pelita Bangsa pada tanggal 6 Desember 2025 dengan melibatkan 14 pelaku UMKM. Metode yang digunakan adalah pendekatan partisipatif dan community-based learning yang mencakup pelatihan teoritis, praktik penyusunan laporan keuangan, serta pendampingan perencanaan pajak. Hasil kegiatan menunjukkan peningkatan signifikan pada kemampuan peserta dalam melakukan pencatatan keuangan, memisahkan keuangan pribadi dan usaha, serta menghitung Pajak Penghasilan (PPh) Final secara akurat. Selain itu, muncul perubahan sosial positif melalui terbentuknya komunitas “UMKM Pelita Bangsa Mandiri” sebagai pranata baru yang mendukung kepatuhan pajak dan keberlanjutan usaha. Program ini berkontribusi terhadap penguatan ketahanan keuangan UMKM serta mendorong transformasi menuju tata kelola usaha yang lebih profesional dan patuh pajak.
Decoding the Dynamics of Leverage and Accounting Conservatism: Firm Size as a Key Moderator Yulianti, Vista; Widayanti, Erlina; Purba, Jamian
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): 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.v11i1.12701

Abstract

This study investigates the effect of leverage on accounting conservatism and examines the moderating role of firm size in this relationship. The research is motivated by the need to understand how financial structure influences conservative reporting practices within the framework of agency theory, particularly in manufacturing firms. A quantitative approach is employed using panel data regression analysis based on 85 firm-year observations derived from manufacturing companies listed on the stock exchange over the 2020–2022 period. The sample is selected using purposive sampling to ensure the availability of complete and relevant financial data. Multiple linear regression models are applied, incorporating interaction terms to test the moderating effect of firm size. The findings indicate that leverage has a significant positive effect on accounting conservatism, suggesting that firms with higher debt levels tend to adopt more prudent financial reporting practices to reduce potential conflicts between managers and creditors. Furthermore, firm size is found to significantly moderate this relationship, where larger firms demonstrate a stronger influence of leverage on conservatism due to greater external monitoring, regulatory pressure, and reputational concerns. In contrast, smaller firms exhibit a relatively weaker relationship, which may be attributed to limited resources and lower levels of stakeholder scrutiny. This study concludes that both leverage and firm size play important roles in shaping accounting conservatism. The results emphasize the importance of considering firm-specific characteristics when evaluating financial reporting behavior. The study contributes to the development of accounting literature by providing empirical evidence on the interaction between financial structure and organizational scale in influencing conservatism. The findings offer practical implications for managers, investors, creditors, and regulators in promoting transparency, accountability, and effective financial decision-making.
Co-Authors Azzahra, Hilda 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 Permatasari, Maulina Permatasari, Maulina Diyah Rachman, Mutiara Arvia Rosidi Rosidi Ruri Wijayanti Rustianah, Rustianah Sulistyorini Wulandari, Dian Triwibowo, Edi Widati, Sindik Widayanti, Erlina Widyaningsih, Winda Wulandari, Dian Sulistyorini Wulandari, Tirin Yulianti, Vista