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All Journal Jurnas Nasional Teknologi dan Sistem Informasi Journal of Accounting and Investment Jurnal Ilmiah Ekonomi dan Bisnis The Indonesian Journal of Public Administration (IJPA) EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Gorontalo Accounting Journal Jurnal Aplikasi Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Open Access Indonesia Journal of Social Sciences JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Nusantara Science and Technology Proceedings Open Access Indonesia Journal of Social Sciences Akuntansi'45 Economic Reviews Journal ETAM: Jurnal Pengabdian kepada Masyarakat NIKAMABI : Jurnal Ekonomi & Bisnis Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Justika : Jurnal Sistem Informasi Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Land Journal Journal Economics Technology and Entrepreneur Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Pengabdian Masyarakat SENSASI Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Accounting Unipa
Diarany Sucahyati
Universitas Pembangunan Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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PENERAPAN SISTEM E-BUPOT UNIFIKASI UNTUK PELAPORAN PPH PASAL 23 Achmad Hidayat, Rovino; Diarany Sucahyati
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 1 No. 4 (2024): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v1i4.2190

Abstract

Tax management is a crucial aspect in maintaining the stability and sustainability of a country's economy. Income Tax (PPh) is the main source of revenue for the government. Income Tax Article 23 is a tax that is deducted from income such as interest, royalties and dividends. Prior to the adoption of Unification e-Bupot, all administrative processes were carried out manually, which was often prone to errors and took a long time. This research aims to analyze the Unification e-Bupot system in reporting Income Tax Article 23 (PPh Article 23). E-Bupot Unification is an electronic innovation that facilitates online tax withholding and reporting, aiming to reduce fraud, increase accuracy and simplify the obligations of tax withholding agents. This research uses a qualitative descriptive approach by collecting data through observation, direct interviews and literature study. The analysis results show that e-Bupot Unification provides significant benefits in increasing taxpayer compliance and tax administration efficiency. However, technical challenges such as bugs in the system are also a major concern that needs to be addressed to improve the overall performance of this application.
Analisis Perhitungan Pajak Penghasilan Pasal 29 CV GI April Dwi Anggraini; Diarany Sucahyati
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 1 No. 4 (2024): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v1i4.2203

Abstract

Research on CV GI, a company engaged in the gas industry, reveals the impact of fiscal corrections on Income Tax Payable (PPh). The purpose of this study is to determine whether the fiscal corrections made by the company are in accordance with the Financial Accounting Standards (SAK) and tax regulations and the amount of underpayment of Income Tax Payable. By using the descriptive analysis method, researchers describe and analyze data related to the calculation of Income Tax Article 29 at CV. GI. The results showed that there were differences between the fiscal corrections made by CV GI with the provisions of SAK and tax regulations. This difference results in changes in fiscal profit and taxable income (PKP). Based on the research findings, the company needs to improve its understanding of SAK and tax regulations related to fiscal correction, the company needs to review its fiscal correction policy to ensure compliance with SAK and tax regulations, and the company can consider assisting the fiscal correction process with professionals, such as tax consultants, to ensure accuracy and compliance with regulations. This research makes an important contribution in understanding the impact of fiscal correction on income tax. By implementing the recommendations provided, companies can minimize the risk of tax underpayment and ensure compliance with tax regulations.
Literature Review: Regarding Stock Returns in Initial Public Offerings Widodo, Condro; Wijaya, R. Muh Syah Arief Atmaja; Budiman, Arief; Vendy, Vicky; Sucahyati, Diarany; Bahruna, Muhammad Aditya; Sabililillah, Farrel; Putri P., Alifia
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4158

Abstract

This research aims to conduct a literature review of previous research on factors that influence stock returns at the time of an IPO. This literature review uses nine articles from 2017-2022 in the journal database. This literature review finds factors influencing stock returns during initial public offerings, intellectual capital disclosure, company growth opportunities, research and development (R&D), underwriter reputation, market conditions, percentage of shares offered, and profitability. Future researchers should enrich the journal database further for perfect literature reviews.
A Literature Review of University Endowment Funds in the US and Malaysia Vendy, Vicky; Sucahyati, Diarany; Widodo, Condro; Hardiansyah, In Naka Malik; Shodiq, Moh. Dhirhan Fajar
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4159

Abstract

This study aims to review the prior studies regarding the University Endowment Funds in the US and Malaysia. This study uses 6 selected articles published during 2016-2022. This study found universities that manage endowment funds in the US have larger assets, and more aggressive investment strategies. Top-performing universities in terms of endowment funds are Harvard, Yale, Stanford, and Princeton University. However, universities in Malaysia tend to manage smaller assets and invest in less risky assets. Top-performing universities in terms of endowment funds are Universiti Malaya, Universiti Kebangsaan Malaysia, and Universiti Teknologi Malaysia.
Edukasi Literasi Finansial untuk Pengelolaan Keuangan Keluarga: Pelatihan Aplikasi Cash Book untuk Perempuan Generasi Y Sulistyowati, Erna; Sucahyati, Diarany; Suryaningrum, Diah Hari; Abdillah, Muhammad Nauval Rizki; Sofiyulloh, Mohammad; Amar, Muhammad Khoirul; Putra, Muhammad Rafito Kirana; Damayanti, Sindhi
Jurnal ETAM Vol. 4 No. 3 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v4i3.960

Abstract

Keluarga adalah unit dasar dalam perekonomian Nasional. Pengelolaan keuangan keluarga yang baik berkontribusi pada kestabilan dan pertumbuhan ekonomi di Indonesia. Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan literasi finansial Perempuan generasi Y di lingkungan lokal Ibu PKK Kelurahan Kedung Baruk, Kecamatan Rungkut, Kota Surabaya, Jawa Timur. Metode yang diterapkan untuk meningkatkan literasi keuangan pengelolaan keuangan keluarga adalah dengan memberikan pelatihan aplikasi Cash Book (Buku Kas). Hasil persentase capaian setelah pelatihan menunjukkan bahwa lebih dari 50% telah terjadi peningkatan literasi keuangan khususnya pemahaman aplikasi Cash Book dalam pengelolaan keuangan keluarga. Untuk tindakan keberlanjutan perlu dilakukan monitoring oleh Tim Pengabdian kepada Masyarakat. Abstract The family is the basic unit of the National economy. Good family financial management contributes to economic stability and growth in Indonesia. This community service aims to increase the financial literacy of Generation Y women in the local environment of the PKK, Kedung Baruk Village, Rungkut District, Surabaya City, East Java. The method applied to increase financial literacy in managing family finances is by providing training on the Cash Book application. The percentage results achieved after the training show that there has been an increase in financial literacy by more than 50%, especially in understanding the Cash Book application for managing family finances. For sustainability actions, monitoring needs to be carried out by the Community Service Team.
Analisis Perhitungan Pajak Penghasilan Pasal 25 pada CV SJC Dewi Putri Pratiwi; Diarany Sucahyati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 9 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i9.2305

Abstract

Pajak merupakan kewajiban bagi setiap warga negara, baik individu maupun badan usaha, untuk membayar sejumlah uang kepada negara sesuai dengan undang-undang perpajakan. Dalam penerapannya masih terdapat wajib pajak yang belum memahami dengan baik bagaimana perhitungan pajak penghasilan yang harus dibayarkan kepada negara. Pajak Penghasilan Pasal 25 merupakan salah satu bentuk kontribusi wajib pajak baik orang pribadi ataupun badan yang diberikan kepada negara dengan mengangsur pajak terutangnya setiap bulan. Tujuan dari penelitian ini untuk menganalisis perhitungan Pajak Penghasilan Pasal 25 pada CV SJC dalam satu tahun pajak berjalan. Penelitian ini menggunakan penelitian metode deskriptif kualitatif, artinya penelitian dilakukan dengan mengumpulkan, dan menganalisa data yang dikumpulkan serta memberi keterangan-keterangan yang dihadapi. Hasil penelitian menunjukkan bahwa CV SJC telah melaksanakan kewajiban perpajakannya dengan menghitung angsuran PPh Pasal 25 sesuai dengan aturan perpajakan yang berlaku di Indonesia. Dengan begitu diharapkan agar perusahaan selalu membayar pajak tepat waktu agar tidak dikenai sanksi/denda yang berakibat merugikan perusahaan.
Literature Review: Regarding Stock Returns in Initial Public Offerings Condro Widodo; R. Muh Syah Arief Atmaja Wijaya; Arief Budiman; Vicky Vendy; Diarany Sucahyati; Muhammad Aditya Bahruna; Farrel Sabililillah; Alifia Putri P.
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4158

Abstract

This research aims to conduct a literature review of previous research on factors that influence stock returns at the time of an IPO. This literature review uses nine articles from 2017-2022 in the journal database. This literature review finds factors influencing stock returns during initial public offerings, intellectual capital disclosure, company growth opportunities, research and development (R&D), underwriter reputation, market conditions, percentage of shares offered, and profitability. Future researchers should enrich the journal database further for perfect literature reviews.
A Literature Review of University Endowment Funds in the US and Malaysia Vicky Vendy; Diarany Sucahyati; Condro Widodo; In Naka Malik Hardiansyah; Moh. Dhirhan Fajar Shodiq
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4159

Abstract

This study aims to review the prior studies regarding the University Endowment Funds in the US and Malaysia. This study uses 6 selected articles published during 2016-2022. This study found universities that manage endowment funds in the US have larger assets, and more aggressive investment strategies. Top-performing universities in terms of endowment funds are Harvard, Yale, Stanford, and Princeton University. However, universities in Malaysia tend to manage smaller assets and invest in less risky assets. Top-performing universities in terms of endowment funds are Universiti Malaya, Universiti Kebangsaan Malaysia, and Universiti Teknologi Malaysia.
Analisis Perhitungan Pajak UMKM dengan PP 55 Tahun 2022 Laily, Aulia Najmi; Diarany Sucahyati
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3388

Abstract

Taxes play an important role in the life of a country, especially in Indonesia. This tax is used to achieve goals such as development, state interests, and economic regulation in Indonesia. Therefore, as an Indonesian citizen, LG also participated as a Private Taxpayer in making its tax payments. Because LG will report tax payments, researchers assist KKP EDS in filling out SPT OPs, where SPT OP itself has 3 types of E-Forms, including 1770, 1770S, and 1770SS. LG itself is a free worker who will use e-Form 1770. In this e-Form, there is an appendix in the form of PP23/PP55 which is the PPh Final in accordance with PP No. 55 of 2022, which states that the gross income in a year if it reaches Rp500,000,000.00 in a year, therefore researchers explained that LG's income subject to the PPh Final is 0.5% . Therefore, the result of this research is that LG will be subject to the PPh Final starting from September to December because LG's gross income has reached Rp500.000.000 in August and September will be subject to the PPh Final.
ANALISIS PELAPORAN SPT TAHUNAN BADAN PADA CV JS MELALUI E-FORM 1771 Triwanti Rosada, Cherli; Sucahyati, Diarany
LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i1.3729

Abstract

In an effort to enhance taxpayer compliance, the Directorate General of Taxes (DJP) has implemented a new innovation in the tax administration system, namely e-form. This study aims to thoroughly examine the effectiveness of CV JS Corporate Tax Return (SPT) reporting through e-form 1771. A qualitative descriptive approach is adopted to collect and analyze primary and secondary data related to the CV JS Corporate Tax Return (SPT) filling process. Primary data is obtained through direct interviews with CV JS tax consultants and direct observation of the annual corporate tax return filling process. Secondary data is obtained from scientific literature related to Corporate Tax Return (SPT) and e-form 1771. The objective of this study is to gather empirical evidence on the implementation of e-form in CV JS Corporate Tax Return (SPT) reporting that provides convenience for taxpayers. It is expected that the implementation of e-form can be a cutting-edge innovation and a reference for other companies in implementing e-form SPT Annual Body 1771 in their tax reporting, so that state tax revenue can be optimized on an ongoing basis. Keywords: Tax, Annual SPT, E-form 1771 Dalam rangka meningkatkan kepatuhan wajib pajak, Direktorat Jenderal Pajak (DJP) mengimplementasikan inovasi baru dalam sistem administrasi perpajakan, yaitu e-form. Penelitian ini bertujuan untuk mengkaji secara mendalam efektivitas pelaporan SPT Badan CV JS melalui e-form 1771. Pendekatan kualitatif deskriptif diadopsi untuk mengumpulkan dan menganalisis data primer dan sekunder terkait proses pengisian SPT Badan CV JS. Data primer diperoleh melalui wawancara langsung dengan konsultan pajak CV JS dan observasi langsung terhadap proses pengisian SPT tahunan badan. Adapun data sekunder diperoleh dari literatur ilmiah terkait SPT Tahunan Badan dan e-form 1771. Tujuan penelitian ini adalah untuk mengumpulkan bukti empiris mengenai penerapan e-form dalam pelaporan SPT Tahunan Badan CV JS yang memberikan kemudahan bagi wajib pajak. Diharapkan penerapan e-form ini dapat menjadi inovasi mutakhir dan acuan bagi perusahaan lain dalam menerapkan e-form SPT Tahunan Badan 1771 dalam pelaporan pajaknya, sehingga dapat mengoptimalkan penerimaan pajak negara secara berkelanjutan.
Co-Authors Abdillah, Muhammad Nauval Rizki Achmad Hidayat, Rovino Adisti, Elsa Aulia Alifia Putri P. Amar, Muhammad Khoirul Ameylia Shintya Devi Andra Andira Eka Puspita Anggita Nurlathifa Anik Yuliati Anindo Saka Fitri April Dwi Anggraini Arief Budiman Arief Budiman Aulia Rahmawati, Aulia Bahruna, Muhammad Aditya Chatarina Umbul Wahyuni Chusnah, Shella Robbiul Chusnah Condro Widodo, S.E., M.S.A Damayanti, Sindhi Devi, Ameylia Shintya Dewi Putri Pratiwi Diah Hari Suryaningrum Divanda Oktavia Rizkita Erna Sulistyowati Farrel Sabililillah Fathonah Nur Khasanah Fauzan Attamimi Hardiansyah, In Naka Malik Helmy Wahyu Sukiswo Iftinandea Wresti Rosyadi Ignathia Martha Hendrati Iman Harymawan In Naka Malik Hardiansyah Indrawati Yuhertiana Izaak, Wilma Cordelia Jessica Vania Andani Kurnikova, Afia Ayu Laily, Aulia Najmi Mahardika, Tiska Ayu Moh. Dhirhan Fajar Shodiq Moh. Nasih Muhammad Aditya Bahruna Muniroh, Nawal Shofiyatul Nabila Nelsha Fariska Hermawanti Perdana, Salsa Mita Pramesti, Resyifa Putri Putra, Muhammad Rafito Kirana Putri P., Alifia Putri, Annisa Dhira Amanda Sanjaya R. Muh. Syah. Arief Atmaja Wijaya Raden Muhammad Syah Arief Atmaja Wijaya Roditri, Cholidul Ahmad Sabililillah, Farrel Salsabila Baiq Nisrina Seftin Fitri Ana Wati Setyomurti, Septiana Tri Shodiq, Moh. Dhirhan Fajar Sofiyulloh, Sofiyulloh Sri Trisnaningsih Tri Wahyuni, Mira Triwanti Rosada, Cherli Tubagus Algan Roiston Vania Andani, Jessica Vendy, Vicky Vicky Vendy Wijaya, R. Muh Syah Arief Atmaja Wilma Cordelia Izaak Yesica Arinda Damayanti