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Vita Aprilina
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The Effect of Implementation and Socialization of E-Invoice 3.0 on Compliance of Taxable Entrepreneurs For Reporting Value Added Tax Annual Notice Vita Aprilina; Muhammad Sugeng Bariyanto
Basic and Applied Accounting Research Journal Vol 2 No 2 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.378 KB) | DOI: 10.11594/baarj.02.02.05

Abstract

The purpose of this study is to analyze the effect of the implementation of e-invoice 3.0 and the socialization of e-invoice 3.0 on the compliance of taxable entrepreneurs for reporting Value Added Tax annual report in the Bekasi Region, especially in KPP Pratama Cibitung. This study uses a quantitative method and the type of data used by the researcher is primary data collected by data collection techniques through questionnaires distribution also through Google Form.the data collected was 121 respondents and processed into 97 respondents according to predetermined criteria. The data analysis method used is multiple regression analysis. Based on the results of respondents' answers through a questionnaire and processed using the SPSS 25 application, it can be concluded that the application of e-inovice 3.0 has a positive effect on compliance with taxable entrepreneurs, and the socialization of e-invoice 3.0 has a positive effect on compliance with taxable entrepreneurs.
SOSIALISASI DAN PELATIHAN PRAKTIS MENGHITUNG PAJAK BAGI UMKM MELALUI DJP ONLINE Elmawati, Nissa; Aprilina, Vita; Fakhran Al Ramadhan, Muhammad
An-Nizam Vol 3 No 3 (2024): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v3i3.10399

Abstract

Micro, Small, and Medium Enterprises (MSME) constitute a pivotal component of the Indonesian economy. Nevertheless, the majority of MSME in Wibawamulya Village continue to encounter difficulties in comprehending the procedures for obtaining a Taxpayer Identification Number (NPWP), calculating and paying taxes in an appropriate manner. This results in the potential for tax revenue from the MSME sector to be underestimated. In order to address these issues, a programme entitled 'Socialisation and Training on Tax Calculation for MSME through DJP Online' was implemented, comprising three stages: community education, training, and evaluation. The objective of this programme is twofold: firstly, to educate MSME on their tax obligations; and secondly, to train them in the calculation and payment of taxes in accordance with the DJP Online system.  It is anticipated that the programme will have a beneficial impact on the economy of Wibawamulya Village, particularly in terms of enhancing MSME tax compliance and augmenting tax revenue from this sector
PENINGKATAN KUALITAS IBU DAN ANAK MELALUI PENCEGAHAN STUNTING DI DESA RIDOGALIH Lestari, Siti Ayu; Oktafiani RNK, Afiifah; Aprilina, Vita; Al Ramadhan, Muhammad Fakhran
An-Nizam Vol 3 No 3 (2024): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v3i3.10410

Abstract

Community service activities carried out by students at the Islamic University 45 Bekasi aim to overcome the high rate of stunting in Ridogalih Village, Cibarusah District, Bekasi Regency. This initiative began with direct observations of the health and nutritional conditions of the community, including inspections of health facilities and child rearing patterns. The student team also conducted in-depth interviews with mothers and local health workers to gain information regarding knowledge and practices related to stunting. After collecting data, the team developed and implemented educational sessions that focused on increasing awareness about balanced nutrition, breastfeeding techniques, and reproductive health practices. The methods used include presentations, demonstrations and interactive discussions to ensure the material is easy for participants to understand and apply. The results of this activity show significant progress in several aspects. The increase in participants' knowledge regarding stunting prevention is reflected in a better understanding of nutrition and health. In addition, there have been real changes in the implementation of health practices, such as improvements in diet and breastfeeding techniques. The effectiveness of the program can also be seen from reports that participants are starting to apply the prevention strategies that have been taught. Although long-term results will take time to fully emerge, early indications are that stunting rates in the village are starting to decline. With a data-based approach and active community participation, this activity succeeded in having a positive impact in handling stunting in Ridogalih Village.
PENYULUHAN AKAN BAHAYA JUDI ONLINE PADA MASYARAKAT DESA RIDOGALIH Abdilah, Muhamad Afif; Aprilina, Vita; Al-Ramadhan, Muhammad Fakhran
An-Nizam Vol 3 No 3 (2024): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v3i3.10434

Abstract

Gambling through the internet is growing rapidly at the moment, where individuals are engaged in virtual gambling activities through online platforms such as websites or applications connected to the internet. This psychoeducation aims to increase understanding as an effort to prevent damaging behaviors resulting from online gambling, and is expected to prevent respondents who have not yet been touched by online gambling from trying to play online gambling. The method used in this counseling uses lectures related to the dangers of online gambling. The target in this psychoeducation activity is male adolescents and adults aged 18-40 years with a total of 31 respondents. The pre-test results related to the understanding of the dangers of online gambling mastered by male adolescents and adults in Ridogalih Village are still relatively low, as evidenced by the number of participants experiencing this reaching 27 participants with a percentage of 87%. However, after the psychoeducation followed by the distribution of post-tests, there were significant results regarding the understanding gained by male adolescents and adults in Ridogalih Village, as evidenced by the high results experienced by 17 student council members with a percentage of 57%. Thus, it can be concluded that the psychoeducation carried out has a significant impact on the understanding of the dangers of online gambling in male adolescents and adults.
The Role Of Digitalization In Enhancing Public Service Efficiency: Challenges And Opportunities In Managing Public Complaints Through E-Government In Indonesia Vita Aprilina; Timbul Dompak; Lubna Salsabila; Karol Teovani Lodan
International Journal of Social Welfare and Family Law Vol. 2 No. 1 (2025): International Journal of Social Welfare and Family Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsw.v2i1.183

Abstract

The digitalization of public services improves efficiency, openness, and accessibility, particularly in the administration of public grievances. Information and communication technology facilitates effective, rapid, and responsive complaint resolution while safeguarding user data security. This strategy promotes public engagement using digital channels, including web applications, social media, and unified online complaint mechanisms. Nonetheless, issues such as the digital divide, technological proficiency, and infrastructure preparedness must be resolved. This study utilizes a literature review methodology, employing documentation methodologies and content analysis. The results indicate that the use of e-Government in Indonesia has markedly enhanced the efficiency, openness, and accountability of public services. The use of technology enhances the administration of public grievances in accordance with principles of good governance and current rules. However, issues with infrastructure, human resources, and community engagement remain. To optimize its beneficial effects, initiatives should concentrate on improving technology infrastructure, advancing human resource skills, and amplifying public awareness of the advantages of e-Government. These approaches intend to enhance the system's efficacy in providing high-quality and responsive public services.
DAMPAK PRIVATISASI PADA KINERJA KEUANGAN BADAN USAHA MILIK NEGARA (BUMN) DI INDONESIA Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v4i1.194

Abstract

This study aims to examine the differences in financial performance before and after the privatization of state enterprises. The population in this study is all state-owned companies in Indonesia, while the sample in this study for phase I testing of the years 1993-2010, phase II testing of the years 2007- 2011, namely, doing an IPO and listing on the Indonesia Stock Exchange selected by purposive sampling method. This study used t-test. The results showed there is no difference performance in the company's financial before and after the privatization of state enterprises.
EVALUASI PENERAPAN SAK ETAP DALAM PELAPORAN ASET BIOLOGIS PADA PETERNAKAN UNGGUL FARM BOGOR Ranny Catary Cahyani; Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v5i1.307

Abstract

This research aims to evaluate the implementation of SAK-ETAP in the reporting of biological assets at Unggul Farm Bogor Plantation. This research use descriptive-evaluative method that describe measurement, recognition and presentation of biological assets. Document techniques is used to collect data related to biological asset owned Unggul Farm Bogor Plantation then compared it with SAK ETAP. Unggul Farm Bogor Plantation has not present cash flow statement yet. Biological assets in Unggul Farm Bogor Plantation are growing animal, one day old chicken, 48 weeks broilers, and reject eggs. They are recognized as inventory, measured at cost and presented at balance sheet. Chicken breeders (chicken at production period) and immature breeding flocks (growth chicken) are recognized as other current asset, measured at cost and presented at balance sheet.
Kapitalisasi Tipis, Campuran Aset, Penghindaran Pajak Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.2915

Abstract

This study aims to examine the acceptance of asset mix, thin capitalization on tax avoidance. This study uses secondary data from financial report and annual report. The populatioan in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2019 and the sample was taken using a purposive sampling technique with several criteria for sampling. Data analysis in this study used multiple linear regression. The results showed that tin capitalization had a positive effect on tax avoidance, while the asset mix proxied by inventory intensity had no effect on tax avoidance.
Pengaruh Media Exposure, Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Carbon Emission Disclosure Tri Maya Utari; Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i2.7335

Abstract

The purpose of this study is to analyze the effect of media exposure, company size, profitability, and leverage on carbon emission disclosures. This research is research using descriptive methods with quantitative analysis using secondary data. The sample for this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique in this study was purposive sampling. The independent variables used in this study are the Effect of Media Exposure, Firm Size, Profitability, and Leverage. The dependent variable used in this study is Carbon Emission Disclosure. The data analysis technique used is multiple linear analysis. By processing data using Eviews 9. Based on the test results, media exposure and leverage have a positive effect on carbon emission disclosure. While company size and profitability have no effect on carbon emission disclosure. So with this, it is hoped that the next researcher can add other independent variables that are not used in this research. Keywords: Media Exposure, Company Size, Profitability, Leverage, Carbon Emission Disclosure.
Motivasi, Kepuasan, Persepsi Imbalan Persepsi Supervisi Dan Kinerja Dosen Vita Aprilina
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 11 No 1 (2017): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/optimal.v11i1.199

Abstract

The purpose of this study is to determine the effect of work motivation, job satisfaction, perceptions of rewards and perceptions of supervise affect the performance of lecturers in implementing teaching and learning process at Universitas Islam "45" Bekasi.While, the data in this study were obtained through questionnaires given to the lecturers who remained in the environment of Universitas Islam "45" Bekasi. From a sample of 101 questionnaires distributed to permanent lecturers in Universitas Islam”45” Bekasi, only 34 questionnaires were returned, then analyzed by multiple regression techniques. Based on the result of the questionnaires collected can be disclosed that work motivation and reward perception have a significant positive effect on the performance of lecturers in implementing teaching and learning process, while job satisfaction and perception of supervision does not affect the performance of lecturers in implementing the learning process in Universitas Islam "45" Bekasi.
Co-Authors Abdilah, Muhamad Afif al Ramadhan, Muhammad Fakhran Al-Ramadhan, Muhammad Fakhran Elmawati, Nissa Fakhran Al Ramadhan, Muhammad Karol Teovani Lodan Khoerunissah, Cacca Sefta Lestari, Siti Ayu Lubna Salsabila Maysaroh, Nurlaila Muhammad Sugeng Bariyanto Novi Rista Oktafiani RNK, Afiifah Rachmawati, Anastasia Ranny Catary Cahyani Ranny Catary Cahyani, Ranny Catary Sugeng Baryanto Sundari, Novi Timbul Dompak Tri Maya Utari