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Universitas 17 Agustus 1945 Jakarta
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Pelatihan Riset Akuntansi Dengan Smart PLS Bagi Mahasiswa Doktoral Akuntansi Universitas Trisakti Tambun, Sihar; Sitorus, Riris Rotua
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 2: Februari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i2.2918

Abstract

The aim of this community service activity is to educate Trisakti University accounting doctoral students about how to process research data in the field of accounting using Smart PLS software. In particular, the run data technique is based on structural equation modeling with an intervening model and a moderating model. There are two methods used, the first is the lecture method for explaining concepts and theories. Second, the practical method of data processing using Zoom Meeting media. The number of participants who filled out the evaluation form was 24 participants, namely participants who had never studied Smart PLS before. The evaluation instrument used was questions on Google forms related to understanding the training material. The evaluation results showed that there was an increase in the participants' abilities. First, increasing the ability to prepare Excel CSV data and data input capabilities, as well as the ability to draw research models. Second, increasing the ability to carry out validity and reliability tests, as well as the reduction process for invalid questions. Third, increasing the ability to evaluate r square and goodness of fit, as well as compiling structural equations. Fourth, the ability to test intervening SEM models, as well as interpretation of direct effects and indirect effects. Fifth, the ability to test the SEM moderating model, as well as interpret the moderating effect.
Peran Preferensi Risiko Dalam Memoderasi Financial Literacy Dan Financial Self-Efficacy Terhadap Perilaku Pengelolaan Keuangan Tambun, Sihar; Manuel, Andre
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Tujuan penelitian ini untuk mempelajari bagaimana preferensi risiko berfungsi sebagai variabel moderasi dalam hubungan antara financial literacy dan financial self-efficacy dengan perilaku pengelolaan keuangan. Metode penelitian menggunakan structural equation modelling dengan model interaksi untuk melihat dampak moderasi. Perangkat lunak Smart PLS digunakan untuk melakukan analisis data dan kuesioner diberikan kepada responden. Sampel penelitian dipilih melalui metode Hair. Hasil penelitian menunjukkan bahwa pengetahuan keuangan, kemandirian keuangan, dan preferensi risiko memengaruhi perilaku pengelolaan keuangan. Preferensi Risiko memiliki peran dalam memoderasi kemandirian keuangan terhadap perilaku pengelolaan keuangan, sementara preferensi risiko tidak memiliki peran dalam memoderasi pengetahuan keuangan terhadap perilaku pengelolaan keuangan. Implikasinya perilaku pengelolaan keuangan yang efektif dapat membantu untuk menghindari masalah keuangan yang mungkin terjadi di masa depan
Edukasi Pengembangan UMKM Melalui Kreativitas dan Inovasi: Manajemen Permodalan dan Tata Kelola Keuangan di Desa Pantai Bakti Kabupaten Bekasi Tambun, Sihar; Nathadiharja, Sri Sukartono; Diansyah, Diansyah
Jurnal Pemberdayaan Nusantara Vol 5, No 1 (2025): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v5i1.8305

Abstract

This community education activity aims to improve the community's understanding of capital management and financial governance of MSMEs. Creativity and innovation are very important so that capital management and financial governance can support MSME operations well. The educational method used is in the form of counseling. The main material presented is to provide an understanding of capital management and simple financial governance for MSME business forms. As a result, 24% of participants understood the material presented very well and 70% of participants understood the educational material presented in the counseling activity. Thus, the objectives of this community service activity have been achieved well and are able to provide changes in understanding to the community. Through this increase in understanding, it is hoped that it can have a positive impact on the development of MSMEs in Pantai Bhakti Village, Muara Gembong, Bekasi.
Pengembangan UMKM Di Desa Pantai Bhakti Muara Gembong, Bekasi Melalui Kreativitas dan Inovasi Nathadiharja, Sri Sukartono; Diansyah, Diansyah; Tambun, Sihar
Jurnal Pemberdayaan Nusantara Vol 4, No 2 (2024): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v4i2.8000

Abstract

 Community service activities through the Student Work Lecture (KKM) program. In improving the village economy through Community service activities through the Student Work Lecture (KKM) program. In improving the village economy in development through creativity and innovation, Pantai Bhakti Village, Muara Gembong, Bekasi, has potential natural resources that can support the development of Micro, Small and Medium Enterprises (UMKM). However, limitations in terms of creativity, innovation, and market access are still an obstacle for local communities in optimally developing their UMKM. This community service program aims to increase the capacity of UMKM in Pantai Bhakti Village through training that focuses on product creativity, innovation in seafood processing, and digital marketing strategies. Through a participatory approach, the community is given an understanding of unique and valuable product development, digital-based marketing techniques, and sustainable utilization of local resources. The results of the program showed an increase in the community's ability to create innovative products and expand their marketing reach. This article reviews the role of creativity and innovation as key to UMKM development in coastal areas and the importance of collaborative support to achieve local economic sustainability. 
Pelatihan Olah Data Riset Akuntansi Berbasis Data Panel Dengan Software Stata Pada Model Penelitian Intervening dan Moderating di PDIE Konsentrasi Akuntansi Universitas Trisakti Tambun, Sihar; Sitorus, Riris Rotua
Jurnal Pemberdayaan Nusantara Vol 5, No 1 (2025): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v5i1.8266

Abstract

Stata is a powerful software for statistical data processing, including panel data processing data originating from financial and accounting data. Researchers in the Doctoral Program in Economics, Accounting Concentration, Trisakti University, have not been able to use this software. The training was held as a community service program from lecturers at the Universitas 17 Augustus 1945 Jakarta and lecturers from Universitas Esa Unggul. The purpose of the training was to educate researchers in the Doctoral Program in Economics, Accounting Concentration at Trisakti University, on how to process accounting research data using panel data by utilizing Stata software. The training includes how to input data, how to test data according to research needs, and how to interpret the results of data processing. The output of this training is that participants are able to independently process panel data using Stata software, and are able to interpret the results of accounting research from a statistical perspective. The results of the evaluation of the success of the training were 12% of participants very understanding, 81% of participants understood and the remaining 7% of participants did not understand. Although the majority of participants understood and understood very well, participants need to train this skill continuously so that they become more accustomed and can independently process accounting research data based on this panel data.
Upaya Peningkatan Mutu Penerapan Audit Tools and Linked Archives System Terhadap Proses Audit Laporan Keuangan Pada KAP Tambun, Sihar; Parago, Agnes Do
Jurnal Pemberdayaan Nusantara Vol 4, No 2 (2024): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v4i2.7812

Abstract

Independent Competency-Based Internship (MBKM) is an integral part of a higher education program that aims to develop the ability to work in groups and communicate with colleagues and clients. The next goal is to learn about audit planning for the Company's financial statements. Furthermore, to learn about audit procedures in Public Accounting Firms and to increase insight and knowledge as well as experience in the field of Accounting in Public Accounting Firms. This MBKM Internship Program uses the project-based learning method, which is a method that requires students to focus on tasks programmed together with the supervisor and guided by the supervisor at the internship location. The stages carried out are the first to search for an internship location, the second to conduct interviews, the third to carry out internship activities, and to identify potential improvements in the quality of the application of audit tools, the fourth to make internship reports and journals. This internship program has succeeded in improving the competence of student interns, gaining applicable experience and greatly helping students to be better prepared to face the world of work in the future.  
PENGARUH E FAKTUR HOST TO HOST DAN E BUKPOT TERHADAP KEPATUHAN WAJIB PAJAK YANG DI MODERASI OLEH PENGAWASAN INTERNAL Tambun, Sihar; Permana, Mochammad Fadzry Nikmatuloh
Media Akuntansi Perpajakan Vol 4, No 2 (2019): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v4i2.2906

Abstract

This study aims to prove the use of host-to-host and e-bupot e-invoices for tax obligations that are moderated by internal control. The factors considered in the current study are the use of invoices for hosts, hosts, tax involvement and internal controls. The analysis in this study is the independent variable e-invoice host to host, e-bupot and dependent variables ask for tax.This study uses primary data derived from the results of respondents in the research questionnaire. Researchers determined the number of samples based on Krejcie and Morgan's tables. Answering questions in this study were 32 tax employees at PT Astra International Tbk in the period after using e-invoice host to host and e-bupot. The selection of this study population used a purposive sampling method. The analytical method used in this study is multiple linear regression.The results of this study are that internal control cannot moderate the use of host-to-invoice e-invoices for taxpayer compliance because host-to-host e-factors, internal supervision cannot moderate the use of e-bukpot for taxpayer compliance, internal supervision does not significantly influence mandatory compliance tax, the use of e-bukpot has a positive and significant effect on taxpayer compliance. the use of host to host e-invoices has a significant effect on taxpayer compliance. Keywords: : E factur host to host, E Bukpot, tax compliance and internal control
Pengaruh Literasi Akuntansi dan Literasi Keuangan Terhadap Perilaku Keuangan dengan Pengendalian Diri Sebagai Pemoderasi Tambun, Sihar; Yahya, Mohammad Hamza; Lukiyana, Lukiyana
Media Akuntansi Perpajakan Vol 9, No 2 (2024): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v9i2.7957

Abstract

Penelitian ini berjudul "Pengaruh Literasi Akuntansi dan Literasi Keuangan terhadap Perilaku Keuangan dengan Pengendalian Diri sebagai Moderator," menyelidiki fenomena meningkatnya penggunaan judi dan pinjaman daring di kalangan pengguna Indonesia, yang merupakan kontributor terhadap perilaku keuangan yang tidak sehat. Penelitian ini meneliti empat variabel: variabel dependen (perilaku keuangan); dua variabel independen (literasi akuntansi dan literasi keuangan); dan variabel moderasi (pengendalian diri). Tujuan utama adalah untuk menilai pengaruh literasi akuntansi dan literasi keuangan terhadap perilaku keuangan, dengan fokus pada apakah pengendalian diri memoderasi pengaruh ini. Desain penelitian kausal digunakan untuk menganalisis efek langsung dan moderasi dari setiap variabel. Data yang dikumpulkan melalui kuesioner diproses menggunakan perangkat lunak SmartPLS. Temuan penelitian mengungkapkan bahwa literasi akuntansi berdampak positif dan signifikan terhadap perilaku keuangan, mendukung hipotesis pertama. Demikian pula, literasi keuangan menunjukkan efek positif dan signifikan terhadap perilaku keuangan, mengonfirmasi hipotesis kedua. Pengendalian diri juga memiliki dampak positif dan signifikan terhadap perilaku keuangan, memvalidasi hipotesis ketiga. Namun, pengendalian diri tidak memoderasi efek literasi akuntansi terhadap perilaku keuangan, yang mengarah pada penolakan hipotesis keempat. Sebaliknya, pengendalian diri meningkatkan pengaruh literasi keuangan terhadap perilaku finansial, yang mendukung hipotesis kelima. Penelitian ini berkontribusi pada literatur yang ada dan meningkatkan kesadaran tentang pentingnya literasi akuntansi dalam membina perilaku finansial yang sehat dan terinformasi. Praktik keuangan yang baik sangat penting bagi kesejahteraan pribadi dan berkontribusi pada pertumbuhan ekonomi nasional. Wawasan ini dapat menjadi dasar bagi upaya masa depan untuk meningkatkan perilaku finansial dengan mengatasi faktor-faktor yang memengaruhi keputusan finansial individu.
Pengaruh Digitalisasi Layanan Pajak dan Cooperative Compliance Terhadap Upaya Pencegahan Tax Avoidance Dimoderasi Kebijakan Fiskal Di Masa Pandemi Covid 19 Tambun, Sihar; Sitorus, Riris Rotua; Atmojo, Satriyo
Media Akuntansi Perpajakan Vol 5, No 2 (2020): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v5i2.4440

Abstract

Abstrak: Penelitian menganalisis pengaruh digitalisasi layanan pajak dan cooperative compliance terhadap upaya pencegahan tax avoidance, yang dimoderasi kebijakan fiskal dimasa pandemi covid 19. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris dan menemukan kejelasan fenomena pengaruh digitalisasi layanan pajak dan cooperative compliance terhadap upaya pencegahan tax avoidance yang dimoderasi kebijakan fiskal dimasa pandemi covid 19. Populasi dalam penelitian ini adalah masyarakat umum yang sudah mempunyai npwp, sedangkan sampelnya adalah masyarakat yang menjadi wajib pajak aktif dan pernah menggunakan layanan digital pajak. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dan covenience sampling. Jenis data yang digunakan adalah data primer dengan metode pengumpulan data kuesioner. Alat analisis yang dipergunakan adalah Structural Equation Modeling menggunakan Software Lisrel. Hasil penelitian membuktikan bahwa digitalisasi layanan pajak dan cooperative compliance berpengaruh terhadap upaya pencegahan tax avoidance. Selain itu kebijakan fiskal selama pandemi covid 19 mampu memoderasi pengaruh dari cooperative compliance terhadap upaya pencegahan tax avoidance.Kata kunci: Digitaslisasi Layanan Pajak, Cooperative Compliance, Penghindaran Pajak,  Kebijakan Fiskal
Pengaruh Penurunan Tarif Pajak UMKM dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Yang Dimoderasi Oleh Efektifitas Pemungutan Pajak Tambun, Sihar; Barokah, Siti
Media Akuntansi Perpajakan Vol 5, No 1 (2020): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v5i1.4203

Abstract

Penelitian ini adalah untuk menguji hubungan antara penurunan tarif pajak UMKM menjadi 0.5% dan kesadaran wajib pajak serta menyelidiki efek moderasi dari efektifitas pemungutan pajak terhadap kepatuhan wajib pajak. Populasi dalam penelitian ini adalah pedagang UMKM di daerah Jakarta Pusat. Sampel diambil dengan menggunakan convenience sampling. Pembuktian hipotesis dilakukan dengan analisis regresi berganda, yang disertai dengan moderating variabel, model interaksi. Hasil penelitian menunjukkan bahwa penurunan tarif pajak UMKM berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak. Efektifitas pemungutan pajak berpengaruh terhadap kepatuhan wajib pajak. Efektifitas pemungutan pajak tidak dapat memoderasi pengaruh penurunan tarif pajak UMKM terhadap kepatuhan wajib pajak. Efektifitas pemungutan pajak tidak dapat memoderasi pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak.
Co-Authors Abriandi, Abriandi Ainy, Farah Nurul alexander Ani Haryati Ani Haryati Anjeli Frisilia Arista Endhah Maylani Aryanto, Yuda Atmojo, Satriyo Ayu Pratiwi Bagita Bagita Bobby, Bobby Christin, Lenna Diah Safitri Diansyah Diansyah Diansyah, Diansyah Donny Syahputra Edward, Robert Eko Witriyanto Endang Pitaloka Erna Cahyati ERWIN BACHTIAR Eva Reviana Firmansyah Firmansyah Fitri Nurwanti Fitri Nurwanti Gea, Yosef Yunianto Gianida Utari Gunawan Handayani, Kartika Ratna Helena Sitorus, Helena Henry Gunawan, Henry Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Hidajat, Koerniawan Hilwa Fithratul Qodary Iga Putri Hawani Ignasius, Felixs Ika Sech Syarini Ikhsan Muhtiar Imam Suryono Immanuel Hutagalung Indri Agustian Saputri Indri Agustian Saputri Ivada, Tia Izzati, Elis Nur Jian Ariani Kiko Armenita Julito Kurnia, Rudy Kurniawan, Steven Laura S, Netty Laura S, Netty Lestari Lestari Lia agnes Ratmasari Sihotang Limajatini, Limajatini Lukiyana, Lukiyana Lunardi, Lidya Manuel, Andre Mega Permatasari Mevia, Davhina Resta Mofun, Soviya Naomi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Natapunta, Riyandi Netty Laura S Netty Laura S Netty Laura S Nur Anisa Putri Nurul Aulia Ananda Parago, Agnes Do Pebriana, Hanny Permana, Mochammad Fadzry Nikmatuloh Permata, Gita Permatasari, Sheila Silvia Pita Rizki Handayani Prakashita, Virly PRASETYO ADI NUGROHO, PRASETYO ADI Prasetyo, Sisman Rada Dea Ananda Puspa Resti Riandini Retno Wulandari Rio Johan Putra Riris Rotua Sitorus Robiur Rahmat Putra Rofika, Maya Samosir, David Kiki Baringin MT Saputra, Winnendra Dwi Saputri, Indri Agustian Sari, Karina Tika Septriani, Mila Sihombing, Juslen Justinus Siti Barokah, Siti Siti Nurjanah Soetiuono, Agus Sovia Nomi Mofun Subu, Desiyani Suhendra Suhendra Sukartono, Sri Sulthon Sjahril Sabaruddin Sulthon Sjahril Sabaruddin Sumarsam, Weni Syahputra, Donny Tania Alvianita Pramudya Thenesya, Fransisca Uswatun khasanah Vienda A. Kuntjoro Virly Prakashita Yahya, Mohammad Hamza Yatna, Bunga Nur Fitri Yunita Yunita