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All Journal Jurnal Keuangan dan Perbankan E-Dimas: Jurnal Pengabdian kepada Masyarakat Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG SULUH: Jurnal Abdimas REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN SWARNA SINTESA Jurnal Akuntansi
Maria Natalia
Akuntansi, Universitas Kristen Maranatha, Bandung
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING Verani Carolina; Maria Natalia; Debbianita Debbianita
Jurnal Keuangan dan Perbankan Vol 18, No 3 (2014): September 2014
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.251 KB) | DOI: 10.26905/jkdp.v18i3.819

Abstract

This research aimed to examine the influence of the executive characteristic on corporate tax avoidance. Risktakers executive tended to be more courageous and aggressive in taking decision related to the tax. On thecontrary, the risk averse executive tended to be carefully (Low, 2006). This research used leverage as interveningvariable. Therefore, there was an assumption that the executive characteristic determined the corporateleverage which then influenced their tax avoidance in the company. Manufacturing companies which werelisted in Indonesia Stock Exchange during the period 2010-2012 were used as samples. This research usedpurposive sampling method to select the sample with the criteria as follows: they were listed in Indonesia StockExchange during the period of 2010-2012, they made a profit during the period of 2010-2012, and they usedrupiah as reporting currency. Data was processed using path analysis and the result showed that the executivecharacteristic had an impact on corporate tax avoidance with leverage as the intervening variable. The resultof this research could be used for the investors to assess the corporate tax avoidance before they made a decision,and also for the policy makers to detect the corporate tax avoidance.
Peningkatan Kualitas SDM dan Daya Dorong Ekonomi BUMDes Sirnajaya Garut Yunita Christy; Joni; Rini Handayani; Sinta Setiana; Maria Natalia; Imelda Lisa; Sherin Ivana Dewi
SULUH: Jurnal Abdimas Vol 2 No 1 (2020): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v2i1.1546

Abstract

This community service aims to overcome one of the problems of the Village Owned Enterprises (BUMDes) in Sirnajaya Village, Tarogong Kaler District, Garut Regency, West Java. The problem is that the quality of human resources is low in motivation and competence so that many of the businesses that are run do not operate well, one of which is the business of selling gasoline through mini gas stations. Efforts have been made to improve the operation of the mini gas station business by providing training to improve the quality of human resources in terms of financial literacy and increasing economic impetus in Sirnajaya Village. The training was given to several BUMDes management and meru is a collaboration with the Indonesian Smart Bear Foundation.
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MEDIA ATTENTION SEBAGAI VARIABEL MEDIASI Fiddyana Lasimpala; Maria Natalia
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 1 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.156 KB) | DOI: 10.32493/jiaup.v8i1.4654

Abstract

The objective of this research is to determine the impact of Corporate Social Responsibility Disclosure to firm value with media attention as mediating variable. In this research media attention is proxied with a website, while firm value is measured using the Tobin’s q ratio. The population in this research are manufacturing companies that listed on the Indonesia Stock Exchange in 2016. This research refers to Li et al. (2016) & Putra et al. (2017) research  which shows that the performance of Corporate Social Responsibility is positively related to firm value. The difference between this research and previous research is the use of 144 manufacturing companies listed on the Indonesian Stock Exchange in 2016 as a research sample. Corporate Social Responsibility Disclosure measured using performance indicators from the Global Reporting Initiative (GRI) 4.1.Sampling was conducted using a purposive sampling method with criteria the companies that publish information related to Corporate Social Responsibility in the year of 2016 at annual report and at the company's official website. The sample of research that meets the criteria are 87 samples. Type of data used in this research is secondary data that obtained through official www.idx.co.ic. The data were analyzed by using path analysis with the SPSS 20 application. The results showed that the Corporate Social Responsibility Disclosure had an effect on the firm value. Meanwhile, media attention is not able to mediate the influence of Corporate Social Responsibility Disclosure on firm value
ANALISIS POTENSI DESA WISATA DI KERTAJAYA, KECAMATAN CIRANJANG, KABUPATEN CIANJUR, PROVINSI JAWA BARAT Hanny Hanny; Lidya Agustina; Debbianita; Endah Purnama Sari; Elysabeth I Marpaung; Maria Natalia; Verani Carolina; Joni Joni; Daniel Togu Halomoan; Leliana
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2022): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v6i1.7533

Abstract

Abstract Indonesia has enormous potential tourism to be developed because it has a diversity of natural resources and culture. The development of local tourism needs to be continued to improve local communities' welfare. However, there are a lot of local tourism potentials in villages which have not been explored and exposed. Through community services, academics world could be connected with the village to explore the villages’ potentials and to develop them into tourist villages. This study aims to explore the potential tourism of Kertajaya village based on various aspects and constraints, then to analyze the tourism potentials of Kertajaya Village which could be developed more. The method we used in this research is descriptive with qualitative analysis. Based on the results of some interviews and surveys that we conducted in Kertajaya Village, it can be concluded that Kertajaya Village is potential to become a Tourism Village because of their natural resources, culture, and society. Keywords: Potential tourism; Tourist village; Kertajaya Village Abstrak Indonesia memiliki potensi wisata yang sangat besar untuk dikembangkan karena memiliki keanekaragaman kekayaan alam dan budaya. Pengembangan potensi wisata local perlu terus dilakukan agar meningkatkan kesejahteraan masyarakat lokal. Namun masih banyak potensi wisata local, khususnya yang terdapat di desa-desa yang belum tergali dan terekspose. Melalui pengabdian masyarakat, dunia akademik akan dapat terhubung dengan desa untuk mengeksplorasi potensi desa dan mengembangkannya menjadi desa wisata. Penelitian ini bertujuan untuk menggali potensi pariwisata desa Kertajaya dengan melihat dari berbagai aspek dan kendala, serta menganalisis potensi pariwisata Desa Kertajaya yang mungkin dapat dikembangkan lebih lanjut. Metode yang digunakan dalam penelitian ini bersifat deskriptif, dengan analisis kualitatif. Berdasarkan hasil wawancara dan survey yang kami lakukan di Desa Kertajaya, dapat disimpulkan bahwa Desa Kertajaya cukup berpotensi menjadi Desa Wisata karena kekayaan alam, budaya dan kondisi masyarakatnya. Kata kunci: Potensi wisata; Desa wisata; Desa Kertajaya
Effect of Management Control System on Employee Performance at PT. Sigma Poly Internusa During Covid-19 Mosa Aprilriyan Tjipta; Maria Natalia
SINTESA Vol. 13 No. 2 (2022): SINTESA
Publisher : SINTESA

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

Abstract

The Covid-19 pandemic has a negative impact on a country’s economy. Therefore, every company is required to carry out its business activities in a more professional. In carrying out its business activities, a management control system is needed to be able to regulate and evaluate every company policy in achieving their goals. This study aims to analyze "The Influence of Management Control Systems on Employee Performance at PT. Sigma Poly Internusa Bandung City. This research is a quantitative research methods with an explanatory approach with a sample of 75 respondents employees of PT. Sigma Poly Internusa Bandung City The data collection technique in this study used a questionnaires, while the techniques used to analyze are: validity test, uni reliability, simple regression test, hypothesis testing. The results in this study indicate that the Management Control System has a positive and significant effect on employee performance.
Penerapan Sistem Informasi Akuntansi berbasis Aplikasi Excel pada Organisasi Non-Profit Joni Joni; Verani Carolina; Endah Purnama Sari Eddy; Maria Natalia; Sinta Setiana; Barnabas Tridig Silaban; Jerry Jerry; Najmi Mutia Juhaeni; Glorya Sophieana; Nindy Tanison
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 3 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i3.19990

Abstract

Sistem informasi akuntansi adalah kunci utama di dalam menciptakan keputusan strategis organisasi. Sistem ini banyak dikembangkan pada organisasi berbasis laba, namun masih sangat terbatas pada organisasi non-profit. Yayasan sebagai salah satu organisasi non-profit memiliki ketidakpahaman mengenai laporan keuangan terkait pertanggungjawabannya kepada donatur maupun penilaian kinerja mereka. Tujuan pengabdian kepada masyarakat ini adalah untuk menerapkan sistem informasi akuntansi pada yayasan sebagai organisasi non-profit. Metode yang digunakan antara lain memodifikasi sistem informasi akuntansi, pelatihan dan pendampingan. Pengabdian ini memberikan beberapa hasil penting antara lain, pertama pengabdian ini menciptakan aplikasi sistem informasi berbasis Excel yang tepat bagi mitra. Kedua, beberapa fitur telah dimodifikasi yaitu chart of account penerima donasi, pendonor, dan piutang masyarakat. Ketiga, melalui pengabdian ini juga semua fitur penciptaan sistem informasi keuangan pada mitra dapat diintegrasikan di dalam satu aplikasi Excel. Mitra telah berhasil membuat laporan keuangan dengan bantuan aplikasi Excel sehingga menunjukkan keberhasilan kegiatan pengabdian ini. Diharapkan pendampingan keberlanjutan tetap diberikan untuk memastikan sistem informasi akuntansi berjalan secara berkelanjutan pada yayasan.
Pengaruh Kualitas Pelayanan Account Representative (AR) dan Tax Knowledge terhadap Kepatuhan Wajib Pajak (Studi pada Wilayah KPP Madya Bandung)” Yuliana Gunawan; Meyliana -; Maria Natalia
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1549

Abstract

Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris apakah Kualitas Pelayanan Account Representative (AR) dan Tax Knowledge berpengaruh terhadap Kepatuhan Wajib Pajak (Studi pada Wilayah KPP Madya Bandung). Sampel yang digunakan dalam penelitian ini adalah Wajib Pajak aktif yang terdaftar di KPP Madya Bandung.Data dikumpulkan menggunakan metode incidental sampling.Pengumpulan data dilakukan dengan penyebaran kuesioner.Jumlah kuesioner yang terkumpul sebanyak 78 kuesioner dari 120 kuesioner yang disebar.Penelitian ini dianalisis dengan menggunakan model analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan Kualitas Pelayanan Account Representative terhadap Kepatuhan Wajib Pajak namun tidak terdapat pengaruh Tax Knowledge terhadap Kepatuhan Wajib Pajak. Kata Kunci:Kualitas Pelayanan Account Representative (AR), Tax Knowledge, Kepatuhan Wajib Pajak
PENGARUH LIKUIDITAS, SIZE, PROFITABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN TRANSPORTASI DI INDONESIA Frisky Dei Maria Lamere; Maria Natalia
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 7, No 1 (2026): REMITTANCE JUNI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol7no1.1110

Abstract

This study aims to analyze the influence of liquidity, company size, and profitability on the financial performance of transportation companies listed on the Indonesia Stock Exchange (IDX) during 2023-2024. The study employed quantitative methods. The sample was obtained through purposive sampling, yielding 84 observations for the 2023-2024 period. Data processing used multiple linear regression. The research data were secondary, in the form of annual reports from transportation sector companies listed on the IDX. The results indicate that liquidity and company size negatively affect financial performance, while profitability positively affects it. Liquidity, company size, and profitability jointly influence financial performance. Liquidity, company size, and profitability can explain 82% of financial performance. Future studies should expand by adding additional variables to obtain more comprehensive results and improve the accuracy of the analysis.Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, ukuran perusahaan (size) dan profitabilitas terhadap kinerja keuangan pada perusahaan transportasi yang terdaftar di BEI 2023-2024. Penelitian menggunakan metode kuantitatif. Sampel penelitian didapatkan dengan menggunakan teknik purposive sampling pada total 84 jumlah data observasi pada periode 2023-2024. Pengolahan data menggunakan regresi linier berganda. Data penelitian merupakan data sekunder berupa laporan tahunan perusahaan sektor transportasi di BEI. Hasil penelitian menunjukan bahwa variabel likuiditas dan ukuran perusahaan (Size) berpengaruh negatif terhadap kinerja keuangan, sedangkan profitabilitas berpengaruh positif terhadap kinerja keuangan. Likuiditas, ukuran perusahaan (size) dan profitabilitas secara bersama-sama mempengaruhi variabel kinerja keuangan. Variabel likuiditas, ukuran perusahaan (size), dan profitabilitas dapat menjelaskan kinerja keuangan sebesar 82%, Pada studi berikutnya agar dapat diperluas dengan menambahkan variable-variabel lain sehingga hasil yang diperoleh menjadi lebih lengkap serta meningkatkan ketepatan analisis.
Pelatihan Penyusunan Laporan Keuangan Gereja GBKP sesuai ISAK 335: Pendekatan Metode Diskusi Interaktif dan Demonstrasi Ita Salsalina Lingga; Joni Joni; Tan Ming Kuang; Lauw Tjun Tjun; Elyzabet Indrawati Marpaung; Candra Sinuraya; Maria Natalia; Sinta Setiana; Endah Purnama Sari Eddy; Ollin Flajuanta Tjando; Vania Marleen; Keith Yohanes Reinhart
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 7 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Juli, 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i7.3574

Abstract

Nonprofit organizations such as churches have a moral and institutional obligation to manage their finances transparently and accountably to their entire congregation. However, many churches face limited human resource capacity in accounting and financial reporting. Maranatha Christian University, in collaboration with the Batak Karo Protestant Church, held a community service activity aimed at improving the accounting literacy of GBKP administrators through a training approach on preparing church financial reports in accordance with ISAK 335 based on interactive discussion method and live demonstrations. A total of 18 participants were involved in their program. An evaluation instrument in the form of a comprehension test was administered before and after the training to quantitatively measure the program’s effectiveness. The data obtained showed a significant improvement in understanding (94%) of participants after participating in the training series. The live demonstration approach was deemed capable of simplifying technical accounting concepts to make them more easily understood by participants with non-accounting backgrounds. These findings confirm that improving the understanding of accounting concepts and the ability to prepare financial reports for church communities depends heaviliy on the selection of appropriate and contextual delivery methods. This program is expexted to become a reference model for nonprofit organizations.
Co-Authors Barnabas Tridig Silaban Candra Sinuraya Daniel Togu Halomoan Debbianita Eddy, Endah Purnama Sari Elysabeth I Marpaung Elyzabet Indrawati Marpaung Endah Purnama Sari Eddy Fiddyana Lasimpala Frisky Dei Maria Lamere Glorya Sophieana Hanny Hanny Imelda Lisa Ita Salsalina Lingga Jerry Jerry Joni Joni Joni Keith Yohanes Reinhart Lauw Tjun Tjun Leliana Lidya Agustina Meyliana - Mosa Aprilriyan Tjipta Najmi Mutia Juhaeni Nindy Tanison Ollin Flajuanta Tjando Rini Handayani Sherin Ivana Dewi Sinta Setiana Tan Ming Kuang Vania Marleen Verani Carolina Yuliana Gunawan Yunita Christy