Article Per Year (5 Year)
p-Index From 2021 - 2026
1.203
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Akuntansi MEDIA BISNIS Jurnal Pengabdian kepada Masyarakat E-Jurnal Manajemen Trisakti School of Management (TSM) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
NOVIA WIJAYA
Trisakti School of Management
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK HOTEL DAN RESTORAN SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH FELGI FITRIA MARCELLIN; NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.102 KB) | DOI: 10.34208/jba.v21i1a-2.753

Abstract

The purpose of this research is to know the mechanism and the appropriatness of calculation, payment, and reporting of Tax Hotel and Restaurant to the regulation of Bekasi City Number 14 and 8 in 2011, the effectiveness of Hotel Tax revenue and Restaurant Tax revenue in Bekasi City in 2014-2016, and contribution of Tax Hotel and Restaurant to local revenue of Bekasi City in 2014-2016. This research is to check the appropriation between the real implementation of Hotel Tax and Restaurant Tax and the implementation of Hotel Tax and Restaurant Tax has regulated, in accordance to the tax regulation of Bekasi City Number 14 and 8 in 2011. The method used in this research is descriptive analysis. Data ini this research was obtained from Badan PendapatanDaerah in Bekasi City. The data consist of SPTPD, SSPD, Planning and Realization of Hotel Tax and Restaurant Tax, Planning and Realization of local revenue. The result of this search show the mechanism of calculation, payment, and reporting of Tax Hotel and Restaurant of Bekasi City in 2014-2016 are appropriated to the Regulation of Bekasi City Number 14 and 8 in 2011 and other regulations. The effectiveness grade of Hotel tax and Restaurant tax revenue in Bekasi City 2014-2016 are very effective. Meanwhile, the contribution grade of Hotel tax and Restauran tax to local revenue in 2014-2016 is has less criteria for restaurant tax and very less criteria for hotel tax.
Studi Empiris: Tax Avoidance pada Perusahaan non Keuangan di Bursa Efek Indonesia Aristyo Rahadiyan Tedja; Novia Wijaya
Media Bisnis Vol 14 No 2 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i2.1088

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committee, audit quality, profitability, firm size, institutional ownership and leverage on tax avoidance. Previous researchers used 5 variables, namely the proportion of independent commissioners, audit committee, audit quality, profitability, and firm size. This researcher adds 2 variables, namely institutional ownership and leverage. This study obtained research samples using purposive sampling method. There are 396 data from 132 non-financial companies listed on the Indonesia Stock Exchange for the 2017-2019 period that have met the criteria. The multiple regression method is a model of this research. The results of this study indicate that profitability and leverage have a significant effect on tax avoidance, while other independent variables such as the proportion of independent commissioners, audit committee, audit quality, firm size and institutional ownership do not have a significant effect on tax avoidance. The larger the profit generated, the company will get tax incentives and tax concessions so that it appears to be doing tax avoidance. The larger the debt the company uses as financing, the interest expense that must be paid. The higher the interest expense, the lower the profit so that tax avoidance will be lower.
Account Manager PT Abbauf Mulia Konsultan Teknologi Rahayu Zahrotul Azizah; Yulius Kurnia Susanto; Novia Wijaya; Dicky Supriatna
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 2 No 1 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i1.1914

Abstract

This final internship report is a form of accountability to provide an explanation regarding the author's activities while undergoing an internship at PT Abbauf Mulia Konsultan Teknologi, which was organized through the Merdeka Campus Certified Internship program for work programs from the Government Ministry of Education, Culture, Research, and Technology. PT Abbauf Mulia Konsultan Teknologi is a consulting company engaged in technology. The contents of this report describe the routine activities and responsibilities as an apprentice placing the account manager position in the “Management of Marketing Strategy by Account Manager for Grouping Target Clients of GIS Products” project. The author explains the benefits and experience in the world of work, especially related to the analysis of market materials and product analysis from PT Abbauf Mulia Konsultan Teknologi.
Studi Empiris: Tax Avoidance pada Perusahaan non Keuangan di Bursa Efek Indonesia Aristyo Rahadiyan Tedja; Novia Wijaya
Media Bisnis Vol. 14 No. 2 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i2.1088

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committee, audit quality, profitability, firm size, institutional ownership and leverage on tax avoidance. Previous researchers used 5 variables, namely the proportion of independent commissioners, audit committee, audit quality, profitability, and firm size. This researcher adds 2 variables, namely institutional ownership and leverage. This study obtained research samples using purposive sampling method. There are 396 data from 132 non-financial companies listed on the Indonesia Stock Exchange for the 2017-2019 period that have met the criteria. The multiple regression method is a model of this research. The results of this study indicate that profitability and leverage have a significant effect on tax avoidance, while other independent variables such as the proportion of independent commissioners, audit committee, audit quality, firm size and institutional ownership do not have a significant effect on tax avoidance. The larger the profit generated, the company will get tax incentives and tax concessions so that it appears to be doing tax avoidance. The larger the debt the company uses as financing, the interest expense that must be paid. The higher the interest expense, the lower the profit so that tax avoidance will be lower.
ANALISIS PERAN MANAGERIAL OWNERSHIP DAN INTELLECTUAL CAPITAL TERHADAP FIRM VALUE DEVIN DHAMMATTHA; NOVIA WIJAYA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 1 (2026): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v6i1.3444

Abstract

This research was conducted to obtain empirical evidence regarding the influence of managerial ownership, intellectual capital, and other factors on firm value. In this research, there are seven independent variables, namely managerial ownership, intellectual capital, profitability, capital structure, liquidity, firm size, and tax avoidance. This study uses 345 firm-year observations from 115 manufacturing companies listed on the Indonesia Stock Exchange during 2022 -2024. The study employs a purposive sampling method in selecting the sample and uses multiple regression analysis in conducting data analysis. The results of this study indicate that profitability, capital structure, and firm size significantly affect firm value. However, other independent variables such as managerial ownership, intellectual capital, liquidity, and tax avoidance do not have an effect on firm value.
PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK HOTEL DAN RESTORAN SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH FELGI FITRIA MARCELLIN; NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol. 21 No. 1a-2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-2.753

Abstract

The purpose of this research is to know the mechanism and the appropriatness of calculation, payment, and reporting of Tax Hotel and Restaurant to the regulation of Bekasi City Number 14 and 8 in 2011, the effectiveness of Hotel Tax revenue and Restaurant Tax revenue in Bekasi City in 2014-2016, and contribution of Tax Hotel and Restaurant to local revenue of Bekasi City in 2014-2016. This research is to check the appropriation between the real implementation of Hotel Tax and Restaurant Tax and the implementation of Hotel Tax and Restaurant Tax has regulated, in accordance to the tax regulation of Bekasi City Number 14 and 8 in 2011. The method used in this research is descriptive analysis. Data ini this research was obtained from Badan PendapatanDaerah in Bekasi City. The data consist of SPTPD, SSPD, Planning and Realization of Hotel Tax and Restaurant Tax, Planning and Realization of local revenue. The result of this search show the mechanism of calculation, payment, and reporting of Tax Hotel and Restaurant of Bekasi City in 2014-2016 are appropriated to the Regulation of Bekasi City Number 14 and 8 in 2011 and other regulations. The effectiveness grade of Hotel tax and Restaurant tax revenue in Bekasi City 2014-2016 are very effective. Meanwhile, the contribution grade of Hotel tax and Restauran tax to local revenue in 2014-2016 is has less criteria for restaurant tax and very less criteria for hotel tax.
Pelatihan Penyusunan Neraca Saldo Bagi Siswa/i Akuntansi Pada SMK Tri Ratna Gloria Christina Sunny; Veliana Theola; Marvin Putra; Novia Wijaya; Magda Siahaan
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 2 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/w15q9584

Abstract

Pendidikan vokasi (SMK) memiliki peran strategis dalam menghasilkan lulusan yang siap kerja dan kompeten. Program Pengabdian kepada Masyarakat (PKM) ini bertujuan memperkuat fondasi kompetensi akuntansi dasar bagi siswa kelas 10 SMK Tri Ratna, sebagai pijakan untuk memahami materi lanjutan dan kesiapan menghadapi dunia kerja. Kegiatan dilaksanakan pada tanggal 31 Juli 2024 di SMK Tri Ratna Jakarta. Metode pelaksanaan mengombinasikan tutorial teori, praktik langsung, diskusi, dan evaluasi komprehensif, selaras dengan prinsip transfer of training. Materi inti yang disampaikan meliputi Pencatatan dalam Jurnal Umum, Posting ke Buku Besar, Penyusunan Neraca Saldo, dan Fungsi Kartu Persediaan. Analisis hasil menunjukkan bahwa kegiatan ini berhasil mengatasi keterbatasan pemahaman konseptual alur transaksi yang umum dihadapi siswa kelas awal. Melalui bimbingan sistematis pemateri dan asisten dosen, diikuti pemeriksaan menyeluruh terhadap hasil latihan, terjadi penguatan pemahaman teori dan peningkatan kemampuan praktis siswa dalam mempraktikkan siklus pencatatan akuntansi secara akurat dan sistematis. Kesimpulan menunjukkan bahwa PKM efektif memenuhi tujuan strategis. Sebagai rekomendasi, disarankan adanya modul pelatihan lanjutan, pendampingan jangka panjang, dan pemantauan capaian kompetensi secara berkala guna menjamin keberlanjutan program dan mempererat kerja sama mitra.
PENGENALAN DASAR INVESTASI BAGI IBU RUMAH TANGGA SERTA PELAKU UMKM DALAM KOMUNITAS “MAK PINTAR” Deasy Ariyanti Rahayuningsih; Aan Marlinah; Erika Jimena Arylin; Emir Kharismar; Novia Wijaya
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v5i7.11846

Abstract

The aim of the training is to provide basic information about financial investment to prospective novice investors which are housewives and also small medium business actors. They are incorporated as the member of community empowerment for women “Mak Pintar”. The training was held at the PT. Eden Kreasi Indonesia office, Alam Sutera, South Tangerang on March 20, 2024 which were attended by 10 participants and 6 Trisakti School of Management’s lecturers as facilitator. The 10 young mothers as prospective novice investors were introduced about the various financial investment instruments in Indonesia. The training’s benefit for participants were expected not only be wise and knowledgeable in managing their household living expenses but also smart in allocating the financial funds for education savings, stocks and mutual funds in the future. The participants were expected not only become a smart in handling the investment instruments and financial’s decision making but also being able to meet their daily household needs, creating the welfare family and reaching the better life.
Co-Authors AAN MARLINAH Aristyo Rahadiyan Tedja DEASY ARIYANTI RAHAYUNINGSIH DEVIN DHAMMATTHA Erika Jimena Arylin FELGI FITRIA MARCELLIN Gloria Christina Sunny KHARISMAR, EMIR Magda Siahaan Marvin Putra Rahayu Zahrotul Azizah SUPRIATNA, DICKY Veliana Theola Yulius Kurnia Susanto