Articles
<![CDATA[Pemberdayaan Karyawan dan Tenaga Outsourcing Terhadap Pengetahuan Protokol Kesehatan dan Perilaku Publik Terhadap Pandemic COVID-19 ]]>
<![CDATA[Agoestina Mappadang]]>;
<![CDATA[Melan Sinaga]]>
<![CDATA[ BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 4 No 1 (2022) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/berdaya.v4i1.643
<![CDATA[Corona Virus 19 has resulted in high mortality rates worldwide. So knowledge of the significant impact of COVID-19 by maintaining a clean and healthy life to avoid Covid-19 is essential. In addition, the economic impact is also huge for the business sector, so many business actors are economically disturbed. The office sector is no exception as clusters of the spread of COVID-19. The purpose of the research is to get an overview of public knowledge so that they can understand the importance of community knowledge and behavior during the Covid-19 period. This research on Community Service (PKM) is qualitative with a descriptive design. The implementation of PKM is a collaboration of PT. JISS Prosperous Indonesia with Budi Luhur University. Participants in this activity were all employees and outsourced Security Officers totaling 200 people placed in offices, malls, and housing complexes. The implementation method is in the form of giving presentations and simulating health protocols and public behavior in the face of the Covid-19 pandemic. This activity results in all outsourcing personnel understanding how to maintain health protocols and community behavior in dealing with COVID-19.]]>
<![CDATA[Analisis Manfaat dan Risiko Program Pengungkapan Sukarela bagi Wajib Pajak Orang Pribadi ]]>
<![CDATA[Agoestina Mappadang]]>;
<![CDATA[Wendi Usino]]>;
<![CDATA[Puput Dani Prasetyo Adi]]>
<![CDATA[ Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 1 (2022): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) ]]>
Publisher : <![CDATA[Cv. Utility Project Solution ]]>
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DOI: 10.55338/jpkmn.v3i1.283
<![CDATA[Program Pengungkapan sukarela atau disebut PPS merupakan suatu terobosan penting pasca covid-19 yang diberikan Pemerintah bagi Wajib pajak untuk mengungkapkan secara sukarela harta yang belum dilaporkan dalam SPT tahunan. Hal ini dilandasi karena kurangnya kepatuhan perpajakan dari Wajib pajak khususnya wajib pajak Orang Pribadi. Tujuan kegiatan ini yaitu agar masyarakat memiliki pemahaman dan mampu menganalisis manfaat dan risiko-risiko perpajakan terkait Program Pengungkapan sukarela. Metode pelaksanaan pengabdian ini dilakukan dalam bentuk penyuluhan yaitu workshop dan diikuti dengan simulasi untuk melihat tindak lanjut pengetahuan Wajib Pajak terkait Program PPS ini dan sebelumnya disebarkan questionare untuk mengidentifikasi permasalahan yang dialami pihak mitra. Hasil dari kegiatan ini yaitu masyarakat khususnya peserta workshop memahami teknis Program Pengungkapan Sukarela, apa manfaat-manfaat yang didapatkan wajib pajak dan bagaimana memitigasi risiko–risiko yang ditimbulkan akibat ketidakpahaman dalam mengikuti PPS. Selain itu hasil yang diharapkan agar masyarakat khususnya wajib pajak peserta kegiatan untuk mengikuti Program PPS meningkat]]>
<![CDATA[Pemberdayaan Kepatuhan Wajib Pajak Perorangan, Perhitungan Dan SPT Tahunan Secara E-Filling ]]>
<![CDATA[Agoestina Mappadang]]>;
<![CDATA[Melan Sinaga]]>;
<![CDATA[Puput Dani Prasetyo Adi]]>
<![CDATA[ JAPI (Jurnal Akses Pengabdian Indonesia) Vol 7, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Tribhuwana Tunggadewi ]]>
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DOI: 10.33366/japi.v7i2.3610
<![CDATA[Setiap orang pribadi yang sudah memenuhi dua unsur yaitu memiliki kewajiban pajak secara subjektif dan kewajiban pajak secara objektif. Maka memiliki kewajiban untuk melakukan pelaporan SPT Tahunan Orang Pribadi berdasarkan sistem “selft assessment” apabila sudah memiliki Kartu NPWP. Dengan perkembangan kemajuan zaman di era digitalisasi, maka sistem pelaporan yang sebelumnya hanya bersifat manual, kini telah beralih ke sistem digital. Sehingga setiap wajib pajak akan dipermudah dalam pelaporan perpajakan melalui sistem “efilling” dalam laman website Direktorat Jenderal Pajak (DJP). Permasalahan yang terjadi karena kurangnya pemahaman masyarakat khususnya mitra dalam pengetahuan perpajakan dan pelaporan pajak dan juga penggunaan sistem elektronik. Tujuan sosialisasi ini agar masyarakat sebagai wajib pajak orang pribadi memahami penggunaan e-filling yaitu penyampaian SPT secara elektronik, karena dengan pelaporan secara sistem digital akan mempermudah wajib pajak dengan SPT dilakukan secara online dan real time. Pengabdian masyarakat ini menggunakan metode pemberdayaan dan sosialisasi dan pelatihan bagi para karyawan dan dosen juga dilakukan pendampingan. Hasil kegiatan ini membuktikan adanya perubahan pemahaman yang baik dan pengetahuan bagi peserta PPM, yang awalnya tidak mengerti menjadi mengerti mengenai kewajiban perpajakan bagi orang pribadi dimulai dari menghitung, mengisi SPT sampai dengan melaporkannya melalui e-filling.]]>
<![CDATA[AUDIT COMMITTEE, CAPITAL STRUCTURE AND LIQUIDITY: INTERACTION AND IMPACT ON EARNINGS QUALITY ]]>
<![CDATA[Agoestina Mappadang]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v8i1.8663
<![CDATA[The purpose of this research is to determine the effect of capital structure and liquidity on earnings quality with the audit committee as a moderating variable. The research population was manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019 totaling of 144 companies. The sampling method used was purposive sampling and obtained 40 companies as a sample. The data analysis used was mulpiple regression and run under SPSS rogram. The result shows that capital structure, liquidity, and committee audit silmutaneusly affect earnings quality. Partially, capital structure has negative significance effect on earnings quality, and liquidity has no significant effect on earnings quality. Meanwhile committee audit able to strengthen the effect of capital structure on earnings quality, and committee audit do not able to strengthen the effect of liquidity on earnings quality.]]>
<![CDATA[Determinan karakteristik keuangan perusahaan terhadap manajemen pajak ]]>
<![CDATA[Agoestina Mappadang]]>;
<![CDATA[Wahyudin Wahyudin]]>;
<![CDATA[Jusuf Luther Mappadang]]>;
<![CDATA[Agustinus Miranda Wijaya]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v4i3.604
<![CDATA[This study aims to determine the factors that influence tax management by using the effective tax rate as a measuring indicator. Several factors of the company's financial characteristics are used, such as capital intensity ratio, profitability, leverage, and size. This study analyzes the effect of capital intensity ratio, profitability, leverage, and size on tax management in manufacturing companies listed on the Indonesia Stock Exchange. The use method is quantitative. The sample was selected through purposive sampling; as many as 244 data were used for five years from 2017 to 2020. The data collection method is the non-participant observation method. Data acquisition sources using secondary data and data processing techniques use multiple regression tests. This study result concludes that it has a significant positive effect on the company's profitability variable on tax management and a positive relationship between the capital intensity ratio variable on tax management. Furthermore, a positive impact of company size on tax management has been confirmed. At the same time, leverage is also significantly positive on tax management.]]>
<![CDATA[The Productivity of Vocational Schools: The Role of Efficiency, Fairness, Transparency, and Accountability of Financial Management ]]>
<![CDATA[Agoestina Mappadang]]>;
<![CDATA[Khusaini -]]>
<![CDATA[ WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 8, No 1 (2021): Urban Lifestyle and Urban Development ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ ]]>
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DOI: 10.36262/widyakala.v8i1.379
<![CDATA[In the last decade, vocational education quality is one of the productivity measurements. To measure productivity were internal and external efficiency, the quality of graduates, financial management, and effectivity. This study aims to examine and analyzed the effect of the principles of efficiency, fairness, transparency, and accountability in financial management on vocational school productivity simultaneously or partially. The sampling technique used was a census. Data collection methods using questionnaires. Data analysis methods using logistic regression analysis. The results of this study could be concluded that teachers' perceptions of school productivity were good, but they're still needs to be an improvement in school policies in keeping schools productive and even increasing. The results both partially and simultaneous were the application of the principle of transparency and accountability proven to contribute significantly to increasing school productivity. Whereas the principle of efficiency and fairness didn’t significantly contribute to increasing the productivity of vocational schools in Business and Management in Tangerang Municipality. While simultaneously, the application of the principles of efficiency, fairness, transparency, and accountability in school financial management contributed to creating school productivity. The implication of this research was useful for improving the quality and productivity of vocational schools in Tangerang Municipality.]]>
<![CDATA[The Effect Of Good Corporate Governance Implementation On Tax Avoidance Behavior ]]>
<![CDATA[Christin Agustina]]>;
<![CDATA[Agoestina Mappadang]]>
<![CDATA[ WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 9, No 1 (2022): Urban Lifestyle and Urban Development ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ ]]>
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DOI: 10.36262/widyakala.v9i1.505
<![CDATA[This research is based on the intention to see the extent of the influence of independent commissioners, institutional ownership audit committees, managerial ownership and the comparison of previous and current year tax avoidance on tax avoidance, and the relationship of good corporate governance to tax avoidance in companies. The occurrence of a phenomenon due to bad corporate governance that has an impact on the trend of tax avoidance that is carried out in a legal way as well as an illegal way is further exacerbated by the COVID-19 pandemic. The independent variable is measured by taking several variables in corporate governance. Tax avoidance is used as the dependent variable and is measured by CETR. The sample was taken by purposive sampling by collecting company data on the IDX totaling 73 from the same businesses in the property and real estate business in 2014-2020. The statistical analysis uses panel data regression analysis with Eviews 10 as the data processing application. The results show that independent commissioners do not significantly affect tax avoidance, the audit committee does not significantly affect tax avoidance, institutional ownership does not significantly affect tax avoidance, managerial ownership significantly affects tax avoidance, tax avoidance in the previous year period significantly affects tax avoidance in the current year period.]]>
<![CDATA[Pengaruh kesehatan keuangan dan ukuran perusahaan terhadap pertumbuhan laba ]]>
<![CDATA[Agoestina Mappadang]]>;
<![CDATA[Jusuf Luther Mappadang]]>
<![CDATA[ Jurnal Riset Manajemen dan Bisnis Vol 7 No 1 (2022) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Manajemen dan Publikasi Imperium ]]>
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DOI: 10.36407/jrmb.v7i1.716
<![CDATA[This examination was led to analyze the financial health with the factor Current Proportion, Obligation to Value Proportion, Absolute Resource Turnover, and Firm Size on Benefit Development. This examination utilizes populace and test organizations in the shopper merchandise industry area which are recorded on the Indonesia Stock Trade in 2017-2019 and there are 19 organizations that meet the standards. The logical device utilized is different straight relapse examination. The example is dictated by purposive inspecting method to get an agent test as per determined models. In view of the aftereffects of the examination note that All out Resource Turnover and a critical impact on Benefit Development, while the Current Proportion, Obligation to Value Proportion, and Firm Size don't fundamentally impact Benefit Development. The size of the impact is 0.350 or 35%, while the leftover 65% is affected by different factors outside the investigation.]]>
<![CDATA[Profitabilitas Memoderasi Hubungan Corporate Social Responsibility dan Capital Intensity Terhadap Agresivitas Pajak ]]>
<![CDATA[Vincy Herdalaksmi Hendrilestari]]>;
<![CDATA[Agoestina Mappadang]]>;
<![CDATA[Jamaludin Iskak]]>;
<![CDATA[Jusuf Luther Mappadang]]>
<![CDATA[ Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 13, No 2 (2023): Jurnal Inovasi Pendidikan Ekonomi ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/011248470
<![CDATA[This study aims to understand the impact of corporate social responsibility on tax aggressiveness, the effect of capital intensity on tax aggressiveness, and explore the role of profitability as a moderating variable that can sharpen/weaken the relationship between CSR and tax aggressiveness and the relationship between capital intensity and tax aggressiveness. This study belongs to quantitative research using moderated regression analysis (MRA) using SPSS version 26, this approach uses annual reports of companies listed on the Indonesia Stock Exchange from 2017-2021 with 60 objections. Provisions obtained from the data analysis and discussion that has been carried out, it can be concluded that the CSR variable has a significant negative effect on tax aggressiveness, the capital intensity variable has a significant negative effect on tax aggressiveness, the profitability variable weakens the relationship of CSR to tax aggressiveness, and profit variability weakens the relationship between capital intensity and tax aggressiveness.]]>
<![CDATA[Detecting Fraud in Financial Statements Through the Fraud Triangle Model: The Case of Indonesia ]]>
<![CDATA[Agoestina Mappadang]]>
<![CDATA[ Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v8i2.244
<![CDATA[Referring to ACFE Global’s in the year 2016 until 2018 RTTN, fraudulent financial statement detection is a typical frequency occurrence and gets a large median loss. This study’s purpose is to determine the perspective of the fraud triangle as measured by three elements where fraud occurs in financial statements and is proxied by earnings management. The population is chosen from banking industries that have been listed on the Indonesia Stock Exchange in 2018-2020. The research sample was 25 banks based on the purposive sampling method as criteria sampling. Objects found are 75 objects and hypothesis testing used binary logistic regression. The results show that the fraud triangle perspective simultaneously affects fraud on financial statements. But, partially only pressure factors as proxied by return on assets were shown to be significantly positive, while other pressure factors were financial stability, external pressures, the nature of the industry, effective monitoring with the measure by the independent commissioner, and the rationalization factor, measured by total accruals (TACC) have no significant. The fraud triangle measurement is only used in this research to detect fraud. In addition, very limited sample use because it only covers 4 years so it cannot provide sufficient confidence. It is important to ascertain and analyze fraud factors that can affect financial reporting to minimize fraud that occurs. Management must obtain the widest possible information for making the right decisions so that the triggers of fraud can be minimized and eliminated]]>
