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All Journal Economics and Digital Business Review Worksheet : Jurnal Akuntansi Journal Liaison Academia and Society
Wardany, Sri
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Pendampingan Relawan Pajak “NIK Menjadi NPWP dan Dampaknya terhadap Kewajiban Perpajakan” (Pelaksanaan Program Relawan Pajak Mahasiswa UMN Al Washliyah Tahun 2023) Jayusman, Sri Fitria; Wardany, Sri; Silalahi, Alistraja Dison; Rukmini, Rukmini; Wibowo, Muhammad Rizaldy; Fauzi, Indra
Journal Liaison Academia and Society Vol 3, No 2 (2023): Juni 2023
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/j-las.v3i2.602

Abstract

Pendampingan mahasiswa Relawan Pajak bertujuan memberikan modal pengetahuan berupa literasi kepada mahasiswa diharapkan secara sukarela menyumbangkan tenaga, waktu, pikiran dan keahlian dalam membantu mendampingi wajib pajak serta memberikan edukasi tentang perpajakan. Program relawan pajak bertujuan agar mahasiswa yang terlibat dalam program relawan pajak untuk bisa menjadi juru bicara pajak serta membantu masyarakat dalam membayar dan melaporkan pajaknya sesuai ketentuan. Pendampingan relawan pajak dilaksanakan dengan metode memberikan edukasi pajak, pelatihan pengisian, pelaporan surat pemberitahuan (SPT) tahunan pajak penghasilan (PPh) orang pribadi dan badan, Code of Conduct Relawan Pajak. Kegiatan Pendampingan Relawan Pajak dilaksanakan di Tax Centre UMN Al Washliyah dari tanggal 07 Januari sampai dengan 14 Februari 2023. Adapun hasil yang diperoleh mahasiswa adalah peningkatan kemampuan yang ditunjukkan dengan nilai test akhir dibandingkan dengan nilai test awal yang dilakukan sebelum pelatihan bagi mahasiswa Relawan Pajak.Kata kunci : Pendampingan Relawan Pajak, Tax Centre, Edukasi Perpajakan
THE Pengaruh Debt To Equity Ratio, Economic Value Added Dan Current Ratio Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2022-2024 Matondang, Roma Uli Tua Br; Irama, Ova Novi; Wardany, Sri; Harahap, Ardhansyah Putra
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Debt to Equity Ratio (DER), Economic Value Added (EVA), and Current Ratio (CR) on Stock Return in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022–2024. This research is a quantitative study. The sampling technique used was purposive sampling, resulting in 11 companies with a total of 33 observation data during the research period. The data used are secondary data obtained from financial statements and stock prices. The analysis method employed includes simple linear regression and multiple linear regression, as well as a series of classical assumption tests to ensure data feasibility. Data processing was carried out using SPSS version 31. The results of the study show that partially, the Debt to Equity Ratio (DER) has a positive and significant effect on stock return, and the Current Ratio (CR) also has a positive and significant effect on stock return. Meanwhile, Economic Value Added (EVA) has no significant effect on stock return. Based on the simultaneous test (F-test), all three independent variables were found to have a significant effect on stock return simultaneously.
PENGARUH SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI 2021-2023 Rahmadani, Khoiriah; Fauzi, Indra; Lubis, Reza Hanafi; Wardany, Sri
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.6955

Abstract

This research aims to examine the effect of Sustainability reports and Good corporate governance on profitability in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. Determining the sample using the purposive sampling method, the sample was obtained by manufacturing companies in the 2021-2023 time period so that 30 observation data were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the suitability of the data. The data processing used in this research uses panel data regression with the help of Eviews version 12 software. The results of this research show that sustainability reports have a positive and significant effect on profitability, good corporate governance has a positive and significant effect on profitability. Based on the results of the simultaneous test (F Test), it shows that all independent variables have an effect simultaneously or together on the dependent variable. Based on the predictive ability of these two variables, profitability is 75.68%, while the remaining 24.32% is influenced by other variables outside this research.
Pengaruh Pengetahuan Perpajakan dan Lingkungan terhadap Kepatuhan WPOP KPP Pratama Medan Timur Br Hutagalung, Camelya Adelyani; Dison Silalahi, Alistraja; Wardany, Sri; Wirananda, Henny Andriyani
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7474

Abstract

This study aims to determine and analyze the influence of tax and environmental knowledge on individual taxpayer compliance registered at the East Medan Pratama Tax Office (KPP Pratama). This study used a quantitative approach. The sample size was 100 individual taxpayers at the East Medan Pratama Tax Office. The data source used in this study was primary data. The data collection technique used a questionnaire. The data were analyzed using multiple linear regression with the help of SPSS version 25. The results show that tax knowledge has a positive and significant effect on taxpayer compliance. The environment also has a positive and significant effect on taxpayer compliance. Simultaneously, tax and environmental knowledge significantly influenced individual taxpayer compliance, contributing 50.4%. This study concludes that increasing tax knowledge and a supportive environment are crucial to encouraging individual taxpayer compliance. Therefore, it is recommended that the tax authorities strengthen education and outreach programs and encourage the role of the environment in fostering a culture of tax compliance.
Co-Authors Br Hutagalung, Camelya Adelyani Dison Silalahi, Alistraja fauzi, indra Harahap, Ardhansyah Putra Indra Fauzi Jayusman, Sri Fitria Matondang, Roma Uli Tua Br Ova Novi Irama Rahmadani, Khoiriah Reza Hanafi Lubis Rukmini Rukmini Silalahi, Alistraja Dison Wibowo, Muhammad Rizaldy Wirananda, Henny Andriyani