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All Journal Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Indonesian Collaboration Journal of Community Services (ICJCS) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Management Science Research Journal Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia
Pertiwi, Sari Putri
Universitas Bina Bangsa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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MEMBANGUN MINAT KARIER SEBAGAI KONSULTAN PAJAK: TINJAUAN ATAS PERSEPSI, MOTIVASI, DAN LITERASI PAJAK MAHASISWA AKUNTANSI PADA UNIVERSITAS BINA BANGSA Nurjanah, Siti; Nopianti, Rina; Pertiwi, Sari Putri
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.140

Abstract

This study aims to analyze the influence of perception, motivation, and tax knowledge on accounting students' interest in becoming tax consultants. The research employed a quantitative method with a survey approach. The population comprised all 134 sixth- and eighth-semester taxation students at Bina Bangsa University, who served as the sample using a saturated sampling technique. Data analysis was performed using multiple linear regression with SPSS version 25 software. The results indicate that, both partially and simultaneously, the variables perception, motivation, and tax knowledge have a positive and significant influence on accounting students' interest in pursuing a career as a tax consultant.
ANALISIS PENERAPAN SISTEM ADMINISTRASI DATA DAN PROSEDUR PEMUNGUTAN PBB DALAM PENINGKATAN KUALITAS PELAYANAN PAJAK DI KOTA SERANG Lestari, Dini Martinda; Pertiwi, Sari Putri; Sulistiowaty, Eka Ratna
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 1 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i1.81

Abstract

The source of state revenue can be from several sources, one of which comes from taxes, taxes are divided into two, namely Central Taxes and Regional Taxes. Regional revenues are usually obtained from taxes, one of the influential revenues is the land and building tax, whose collection rights are handed over directly to the city/regency government. However, in the process of data collection and collection, there are still some errors. This study aims to determine how the application of the data administration system and UN collection procedures in improving the quality of tax servants in Serang City The research method used is qualitative research method. This research was conducted by direct interviews with the agency, then an analysis was carried out on the application of the data administration system and UN collection procedures in improving the quality of tax services in Serang City with several data sources and applicable regulations. The data administration system used by the Serang City government is the SISMIOP application, this system has been implemented or used in the process of UN data collection and mass printing in Serang City since 2013, the UN collection procedure in Serang City applies the collection process to be handed over directly to the head of the village and tax officers in the kelurahan. The conclusion of this study is that the UN data collection system and voting procedures in Serang City are still not optimal because there are still many data errors and lack of coordination in the collection process
STRATEGI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN PANDEGLANG Pertiwi, Sari Putri; Oktaviani, Rini
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 3 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i3.82

Abstract

Indonesia is a developing country with a wide range of revenues, including tax collection from state and local (local) taxes. One of the taxes that is the source of our country's income is the Land and Building Tax (PBB). The purpose of the study is to find out the procedures in collecting UN are according to standards or not, knowing good strategies in collecting Land and Building Tax so that there is an increase in PAD and knowing what factors are obstacles or obstacles in collecting Land and Building Tax. The research used qualitative approach method. Types of analytical descriptive research. The results of the study are internal factors and external factors that affect UN voting. strategies undertaken to increase UN voting. The procedure used in the UN vote. UN collection payment procedure. The development of the realization of Regional Original Revenue revenue of Pandeglang Regency in 2018-2022 has decreased. The conclusion is that internal factors that affect UN voting are insufficient human resources, inadequate facilities and infrastructure and budget. External factors that affect UN voting are in the field of technology, namely weak in IT. UN voting procedures are registration, data collection, assessment, determination, acceptance, billing, service and objection. The procedure for paying Land and Building Tax can be offline and online. The strategy used is to disable SPPT, sanction and hold Anev socialization (Analysis and Evaluation). The development of PAD revenue realization in Pandeglang Regency in 2018-2022 has decreased
FINANCIAL DISTRESS ANALYSIS WITH ALTMAN Z-SCORE METHOD: FINANCIAL DISTRESS ANALYSIS WITH ALTMAN Z-SCORE METHOD Deti Susilawati; Sembiring, Evi Dora; Pertiwi, Sari Putri; Nurul Afifah, Panisya; Shavab, Firli
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.110

Abstract

This research aims to determine bankruptcy predictions and determine the average value of financial ratios used as Altman Z-Score analysis for metal and mineral industrial companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2021 period. The population in this study is Metal and Mineral Industrial Companies listed on the Indonesia Stock Exchange during the 2020-2021 period with a total of 7 companies using annual financial report data taken by purposive sampling, resulting in a sample of 14 data that meets the criteria. The sampling criteria selected were 1) Metal and mineral industrial companies listed on the Indonesia Stock Exchange (BEI) which have gone public and are listed on the BEI during the 2020-2021 period. 2) Companies report financial statements in rupiah units. 3) The financial report contains information related to all variables studied in 2020-2021. The analysis method used is the Altman Z-Score method analysis where there are 2 (two) research periods, namely 2020-2021. The results of this research show that: in 2020, there were 5 (companies) in the safe zone category, one company in the gray zone category, and one company in the distress zone category. The company in the safe zone category is PT. Aneka Tambang Tbk, PT. Citra Mineral Investindo Tbk, PT. PAM Mineral Tbk, PT. Kapuas Prima Coal Tbk, and PT. Central Omega Resources Tbk. Companies in the gray zone category are PT. Iifshdeco Tbk. The company in the distress zone category is PT. Timah Tbk. In 2021, the seven companies, namely PT. Aneka Tambang Tbk, PT. Citra Mineral Investindo Tbk, PT. Timah Tbk, PT. PAM Mineral Tbk, PT. Kapuas Prima Coal Tbk, PT. Central Omega Resources Tbk, and PT. Iifshdeco Tbk is in the safe zone category.
Analysis The Governance of Center Excellence Vocational School Program SMKS Yabhinka Cilegon on Improving Student Competence at the Industrial Era 4.0 Dora Sembiring, Evi; Putri Pertiwi, Sari
Management Science Research Journal Vol. 4 No. 1 (2025): February 2025
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v4i1.149

Abstract

This research aims to analyze the governance of the Center of Excellence Vocational School program at Yabhinka Cilegon Vocational School in an effort to increase student competency to face the demands of the Industrial Era 4.0. The research method used is a qualitative approach with data collection techniques through interviews, observation and documentation studies. This research evaluates the planning, implementation and results of the program in improving student skills according to the needs of modern industry. The research results show that the governance of the Center of Excellence Vocational School program at Yabhinka Cilegon Vocational School has been running well through collaboration between the school, the business/industrial world (DUDI), and the government. This program has succeeded in integrating a technology-based curriculum and job market needs, increasing teacher capacity, and providing technology-based learning facilities. Overall, the Center of Excellence Vocational School program at Yabhinka Cilegon Vocational School has made a significant contribution in producing graduates who are competent, ready to face the demands of the Industrial Era 4.0, and able to compete in the global job market.
OPTIMALISASI MANAJEMEN MODAL KERJA DAN ARUS KAS UMKM DI KOTA SERANG UNTUK MENINGKATKAN STABILITAS KEUANGAN USAHA Idayu, Riyanthi; Sari, Diah Permata; Pertiwi, Sari Putri
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 6 No. 1 (2026): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v6i1.235

Abstract

This community service program aims to optimize working capital management and cash flow of micro, small, and medium enterprises (MSMEs) in Serang City to enhance business financial stability. The activities were conducted for one month in September 2025 using participatory approaches through training, hands-on practice, and intensive mentoring. The program focused on improving financial literacy, systematic transaction recording, cash flow planning, and effective working capital control. The results showed significant improvements in MSMEs’ financial management practices, including increased discipline in bookkeeping, better cash flow control, and clearer separation between personal and business finances. These improvements contributed to enhanced liquidity, timely payment of obligations, and more stable operational funding. Furthermore, the mentoring process encouraged positive managerial behavior changes, enabling MSMEs to make more rational and data-driven financial decisions. Overall, the program successfully strengthened financial resilience, improved business sustainability, and increased the competitiveness of MSMEs in Serang City. The model applied in this program is expected to be replicable in other regions with similar socio-economic characteristics.
MENDORONG KEBERLANJUTAN BISNIS MELALUI PAJAK KARBON, KINERJA LINGKUNGAN, DAN CORPORATE SOCIAL RESPONSIBILITY Romlah, Siti; Nopianti, Rina; Pertiwi, Sari Putri
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.178

Abstract

This study aims to analyze the role of carbon tax, environmental performance, and corporate social responsibility (CSR) in driving business sustainability among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample consists of 12 mining companies selected using purposive sampling over five years. The independent variables include carbon tax, environmental performance (measured by the PROPER index), and CSR (measured using a disclosure dummy). Business sustainability is proxied by Return on Assets (ROA) as an indicator of profitability. The multiple linear regression analysis shows that carbon tax, environmental performance, and CSR do not have a significant effect on business sustainability (ROA). These findings indicate that during the observed period, environmental policies and CSR initiatives have not been sufficiently effective in enhancing sustainable profitability in the mining sector.
MENDEFINISIKAN NILAI PERUSAHAAN MELALUI GREEN INVESTMENT DAN ECO- EFFICIENCY: STUDI KASUS DENGAN CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN Sari Putri Pertiwi; Rina Nopianti; Rihand Akbar Cahyanti
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.180

Abstract

The recent fluctuation of stock prices in the capital market reflects growing investor uncertainty toward the domestic market. This is driven by concerns over fiscal deficits, the depreciation of the rupiah, and volatile global sentiment, all of which collectively affect firm value. This study aims to analyze the influence of green investment, eco-efficiency, and corporate governance on firm value, with firm size acting as a moderating variable. The research focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. A quantitative approach was employed using purposive sampling, resulting in a sample of 10 energy companies with 50 firm-year observations from secondary data in annual reports. Hypothesis testing was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS software. The findings reveal that green investment and corporate governance have a positive influence on firm value, while eco-efficiency does not. Furthermore, firm size strengthens the relationship between both green investment and corporate governance with firm value, but it fails to moderate the relationship between eco-efficiency and firm value. This research provides significant implications for companies, especially in the energy sector, to actively integrate sustainability practices. Firms are encouraged to increase investment in impactful green initiatives and strengthen board structures by enhancing the proportion of independent commissioners to improve firm value.
Co-Authors Amrillah, Mu’tasim Bi Anggriawan, Muhammad Angga Aziz, Fino Kartana Deti Sulistiawati DIAH PERMATA SARI, DIAH PERMATA Dini Martinda Lestari Dora Sembiring, Evi Evi Dora Sembiring Fuadi Fuadi Idayu, Riyanthi Miftahul Huda Muhamad Shidqi Muhammad Angga Anggriawan Nopianti, Rina Novi Handayani Novi Handayani Nurul Afifah, Panisya Oktaviani, Rini Rihand Akbar Cahyanti Samsinar, Ade Sanusi, Fauji Shavab, Firli Sholihin, Badru Siti Nurjanah Siti Romlah Sopianti, Nadila Aulia Sulistiowaty, Eka Ratna Susilawati, Deti Tb Ismail Vani Khusnul Khotimah