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All Journal Jurnal Pengabdian Pada Masyarakat JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdimisi EkoPreneur Jurnal Pengabdian Pada Masyarakat Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Abdi Citra JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Nusa Akuntansi
Sri Agustini
Universitas Pamulang
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Pengembangan Kompetensi Akuntansi dan Perpajakan Siswa SMK Mitra Bakti Husada – Bekasi Widiyanti Rahayu Budi Astuti; Dewi Gunherani; Muliyani Muliyani; Sri Agustini; Fithrah Kamaliyah
Abdimisi Vol 2, No 1 (2020): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i1.7896

Abstract

Professional competence as a pharmacist assistant really needs to be equipped with accounting and tax knowledge. Entering the business world, inevitably, in order to be successful, it must be done professionally, namely equipped with the skills to manage finances and taxes, so that in managing finances, students need to be equipped with this knowledge. The training programs that will be provided are accounting and tax. The program was chosen because it was considered important and was expected to provide education to these students. Accounting and tax materials are important materials as a provision for them to increase their ability to become entrepreneurs. By mastering accounting and taxes, it is expected that they can manage their business by compiling accounting and tax (fiscal) financial reports according to applicable standards.
The Evaluation of Accounting And Taxation Training Sri Agustini; Muliyani Muliyani; Widiyanti Rahayu Budi Astuti; Wiwit Irawati
EAJ (Economic and Accounting Journal) Vol 4, No 3 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i3.y2021.p179-194

Abstract

The Accounting and Taxation training that has been provided is expected to provide education to these students. Accounting and taxation are important subjects for them because some of these students attend SMK majoring in Accounting. The training includes an introduction to accounting such as making journals and other bookkeeping, as well as tax training including an introduction to the types of taxes and how to calculate taxes and report tax obligations. The purpose of this study was to describe the participants' satisfaction with (1) evaluation of the training on the level of satisfaction of participants (X1), (2) the level of graduation of the trainees (X2), (3) changes in the behaviour of participants after the training (X3). This research is quantitative descriptive research with a survey method. Measuring the level of satisfaction of participants using a 5-scale questionnaire with respondents totalling 67 participants in accounting and taxation training at the Nurul Ihsan Islamic Boarding School, Tangerang Selatan Banten. The analysis tool uses descriptive. The results of this study indicate that accounting and taxation training has an influence on the development of knowledge and value of accounting and tax reports for students who attend SMK majoring in Accounting.
ANALISIS PERLAKUAN AKUNTANSI TERHADAP PENERIMAAN NEGARA BUKAN PAJAK (PNBP) ATAS JASA LAYANAN IPTEK NUKLIR Sri Agustini
EkoPreneur Vol 1, No 1 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i1.3672

Abstract

The mechanism for managing PNBP services in BATAN is guided by Law (Law) Number 20 of 2017 concerning PNBP, Government Regulation (PP) Number 29 of 2011 concerning Types and Rates of PNBP Types that Apply to the National Nuclear Energy Agency, Government Regulation (PP) Number 71 of 2010 concerning Government Accounting Standards (SAP), Technical Bulletin of Government Accounting Standards Number 23 concerning Accounting for Non-Tax Revenue Collection, and Regulation of the Minister of Finance of the Republic of Indonesia (PMK-RI) Number 152 / PMK.02 / 2014 concerning Instructions for the Compilation of PNBP of the State Ministries / Institutions implemented by 16 work units in BATAN for 15 types of Nuclear Science and Technology services. In order to meet the needs of the community for goods / services in the nuclear sector, BATAN provides services in the field of nuclear science and technology (science and technology), one of which is carried out through an application system.  In line with bureaucratic reforms which have an impact on changes in governance in various fields, the regulation of PNBP. Law Number 20 Year 1997 concerning PNBP only contains PNBP groups and rules in general, and their implementation is regulated in detail through PP. However, the preparation of legislation requires a long time, while the implementation of PNBP must continue to run. In implementing PNBP, BATAN is increasingly demanded to provide services that are fast, easy, practical and transparent. Service customers do not have to come to the intended work unit to complete administration. With online-based administration all communication with customers can be done both ways. This study uses descriptive analysis, showing the largest percentage of PNBP service use in BATAN out of 15 types of Nuclear Science and Technology services in 2017 conducted by the PSTBM Work Unit (99.64%) and the smallest percentage of use by the PTBGN Work Unit (5.88%) (able seen in the results of the discussion on pages 10-14).  Keywords:  PNBP, Measurement,Acceptance, Use, Nuclear Science and Technology Services.
Upaya Peningkatan SDM Yayasan Pondok Sakinah melalui Pelatihan Soft Skill dan Hard Skill (Kedisiplinan, Akuntansi, dan Perpajakan) Sri Agustini; Dewi Gunherani; Muliyani Muliyani; Widiyanti Rahayu Budi Astuti; Fithrah Kamaliyah
Jurnal Pengabdian Pada Masyarakat Vol 6 No 3 (2021)
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/002.202163.905

Abstract

EFFORTS TO IMPROVE HUMAN RESOURCES OF PONDOK SAKINAH FOUNDATION THROUGH SOFT SKILL AND HARD SKILL TRAINING (DISCIPLINE, ACCOUNTING, AND TAXATION). The Pondok Sakinah Foundation aims to build a generation of people who are intellectually capable, morally elegant, and focus on learning the totality of piety, which is the hope of Indonesian Muslims. The Accounting Study Program (Prodi) of Pamulang University (Unpam) plays an active role in improving the quality of life of the community through Community Service (PKM). Community Service is education which is then continued with research which is actually a preparation to face real cases. Research is also a contribution from universities, especially lecturers, to the community. PKM is implemented by providing training on emotional intelligence, discipline, accounting and taxes. The program was chosen because it is considered important and is expected to provide education to the students. The material provided is an important material as their provision to increase their knowledge. By obtaining these materials, it is hoped that they can become people who are able to manage their own emotions and are disciplined in managing and applying the material provided.
KAJIAN EFEKTIVITAS KEGIATAN DAN ANGGARAN UNIT KERJA DI BADAN TENAGA NUKLIR NASIONAL Sri Agustini
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.806 KB) | DOI: 10.32493/jiaup.v5i2.906

Abstract

STUDY OF EFFECTIVENESS OF ACTIVITY AND BUDGET OF UNIT WORK IN NATIONAL NUCLEAR ENERGY AGENCY. In implementing national development programs and activities, the National Nuclear Energy Agency (BATAN) as a government agency is increasingly required to adapt to changes in government management systems that demand accountability principles, where every state administration must be accountable for the performance or outcomes of the entire program and its activities to the community for the use of resources and authority given (BATAN 2016). The Human Resources Profile of BATAN is dominated by male gender groups. While the class of employees is dominated by Group III. Based on the educational group, the most educated staff S1 / D4 dominated, followed by an employee who educated D3 / Bachelor of Youth. Based on the functional group, the functional functionaries of the Nuclear Institute dominate, followed by the functional group of researchers. The achievement of BATAN's performance and budget activities in 2016 has not met the target. From the target of 100% achievement, only 95.74% realized. While the target achievement of the budget of 101.68% only obtained realization 95,71%.
Upaya Penguatan Skill Siswa melalui Pelatihan Kewirausahaan, Akuntansi, dan Hukum Bullying Dewi Gunherani; Sri Agustini; Muliyani Muliyani; Widiyanti Rahayu Budi Astuti; Fithrah Kamaliyah
Jurnal Pengabdian Pada Masyarakat Vol 7 No 1 (2022): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.118 KB) | DOI: 10.30653/002.202271.46

Abstract

EFFORTS TO STRENGTHEN STUDENT SKILLS THROUGH ENTREPRENEURSHIP TRAINING, ACCOUNTING, AND BULLYING LAW. The Efforts to Strengthen Student’s Skills through Entrepreneurship Training, Accounting, and Law of Bullying. graduates of SMK Mitra Bakti Husada - Bekasi majoring in Nursing and Pharmacy with the business world, because they are intended as ready-to-use personnel who are struggling to provide nursing and pharmacy services that are needed by hospitals and pharmacies for medical services to the community or can also be used as ready-made workers in drug and pharmaceutical companies that serve the community. Nursing assistants and pharmacist assistants really need to be equipped with knowledge of entrepreneurship, accounting and law. Entering the business world, like it or not, in order to be successful, it must be done professionally, which is equipped with the skills to manage finances and taxes, so that in managing finances, students need to be equipped with this knowledge. The training programs that will be provided are entrepreneurship, accounting and law. The program was chosen because it is considered important and is expected to provide education to these students. This material is an important material as a provision for them to improve their ability to be entrepreneurs, be able to manage finances and maintain social ethics, and respect each other.
SOSIALISASI PERAN AKUNTANSI, PAJAK DAN INVESTASI MODAL DALAM MENDUKUNG KEBERLANJUTAN BISNIS DI ERA DIGITAL PADA SISWA SMK IPTEK TANGERANG SELATAN Fitriyah; Fithrah Kamaliyah; Sri Agustini
Jurnal Abdi Citra Vol. 3 No. 1 (2026): Jurnal Abdi Citra Volume 3 Nomor 1 Februari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i1.372

Abstract

Research and Community Service (PKM) is one of the manifestations of the Tri Dharma of Higher Education. The purpose of the PKM activity is to foster lecturers in improving their abilities, skills, and independence as well as the existence of Pamulang University as an agent of change in order to provide significant benefits to the community. This time the Unpam Accounting Study Program held PKM at SMK IPTEK South Tangerang. The purpose of the PKM activity is to provide socialization of the role of accounting, capital investment tax in supporting business sustainability in the digital era and to increase financial knowledge and skills in managing finances which are very important to be applied in everyday life as provisions in the future. The implementation of PKM in the form of material presentations, discussions and training at the end of the session to determine the extent to which the material can be absorbed is done by questions and answers to students at SMK IPTEK.
Pengaruh Arus Kas Operasi, Pertumbuhan Penjualan, dan Beban Pajak Tangguhan Terhadap Tax Avoidance Muhammad Ksatria Andhika; Sri Agustini
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 3 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i3.12561

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Arus Kas Operasi, Pertumbuhan Penjualan, dan Beban Pajak Tangguhan Terhadap Tax Avoidance. Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder yang diambil dari situs resmi Bursa Efek Indonesia (BEI) dan pada situs resmi masing-masing perusahaan. Populasi dalam penelitian ini adalah 133 perusahaan pada sektor Consumer Non Cyclicals yang terdaftar pada Bursa Efek Indonesi tahun 2021-2025. Prosedur pemilihan sampel pada penelitian ini menggunakan metode data yang digunakan merupakan data sekunder dan metode purposive sampling. Dengan total sampel sebanyak 80 data. Adapun metode analisis data yang digunakan dalam penelitian ini adalah metode regresi linier berganda dengan data panel. Pengujian dilakukan dengan menggunakan bantuan E-views 12. Hasil penelititan ini menunjukkan bahwa secara simultan Arus Kas Operasi, Pertumbuhan Penjualan, dan Beban Pajak Tangguhan berpengaruh terhadap Tax Avoidance. Secara parsial, Arus Kas Operasi berpengaruh negatif terhadap Tax Avoidance, sedangkan Pertumbuhan Penjualan dan Beban Pajak Tangguhan tidak berpengaruh terhadap Tax Avoidance
Pengaruh Tax Planning, Manajemen Laba dan Beban Pajak Tangguhan terhadap Nilai Perusahaan Putri Yenanda; Sri Agustini
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.13141

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tax planning, manajemen laba, dan beban pajak tangguhan terhadap nilai perusahaan pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan metode asosiatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan yang diperoleh melalui situs resmi Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 31 perusahaan dengan total 155 observasi selama lima tahun penelitian. Analisis data dilakukan menggunakan regresi data panel dengan bantuan aplikasi EViews 13, diawali dengan pengujian statistik deskriptif, pemilihan model regresi melalui uji Chow dan uji Hausman, serta pengujian asumsi klasik yang meliputi uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan bahwa secara simultan tax planning, manajemen laba, dan beban pajak tangguhan berpengaruh signifikan terhadap nilai perusahaan. Secara parsial, tax planning berpengaruh negatif signifikan terhadap nilai perusahaan, sedangkan manajemen laba dan beban pajak tangguhan tidak berpengaruh signifikan terhadap nilai perusahaan. Nilai koefisien determinasi sebesar 94,57% menunjukkan bahwa variasi nilai perusahaan mampu dijelaskan oleh ketiga variabel independen, sedangkan sisanya sebesar 5,43% dipengaruhi oleh faktor lain di luar model penelitian. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan ilmu akuntansi, menjadi bahan pertimbangan bagi manajemen perusahaan dalam menyusun kebijakan perpajakan dan pelaporan keuangan, serta menjadi referensi bagi investor dalam menilai prospek perusahaan sebagai dasar pengambilan keputusan investasi.
PENGARUH CAPITAL INTENSITY, AGRESIVITAS PAJAK DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Pricillia Aulia Putri; Sri Agustini
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.458

Abstract

This study aims to determine the effect of capital intensity, tax aggressiveness, and capital structure on firm value. It is a quantitative study utilizing secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) and the respective official websites of the companies involved. The study population consists of 92 companies in the Property and Real Estate Sector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. A purposive sampling method was employed to select the sample, resulting in a total of 90 data points. The data analysis method used is multiple linear regression with panel data, conducted using EViews 13 software. The results indicate that capital intensity, tax aggressiveness, and capital structure simultaneously have a positive effect on firm value. However, regarding partial effects, while capital intensity positively influences firm value, tax aggressiveness and capital structure do not have a significant effect on firm value.
Co-Authors Dewi Gunherani Fania Nurinayatillah Fithrah Kamaliyah Fitriyah Muhammad Ksatria Andhika Muliyani Muliyani Pricillia Aulia Putri Putri Yenanda Widiyanti Rahayu Budi Astuti Wiwit Irawati