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All Journal Jurnal Ekonomi JURNAL ILMIAH MANAJEMEN & BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Ekono Insentif Jurnal Online Insan Akuntan JAAF (Journal of Applied Accounting and Finance) Jurnal Proaksi Jurnal Akuntansi Bisnis Pelita Bangsa East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Trends Economics and Accounting Research Jurnal Pengabdian Pelitabangsa International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Kabar Masyarakat Jurnal Ekonomi, Bisnis, dan Humaniora GEMBIRA (Pengabdian Kepada Masyarakat) Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Indonesian Journal of Economic & Management Sciences (IJEMS) Journal of Scientific Interdisciplinary Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial
Dian Sulistyorini Wulandari
Fakultas Ekonomi, Universitas Pelita Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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PELATIHAN PENGELOLAAN KAS SEDERHANA DENGAN APLIKASI SISTEM MANAJEMEN KAS BAGI IBU-IBU PKK DAN PELAKU UMKM DI DESA BOJONGKULUR Erlina Widayanti; Dian Sulistyorini Wulandari; Muhammad Najamuddin Dwi Miharja; Dina Faradilla; Nandhito Kuslesmana
Jurnal Pengabdian Pelitabangsa Vol. 3 No. 01 (2022): Jurnal Pengabdian Pelitabangsa April 2022
Publisher : DPPM Universitas Pelita Bangsa

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Abstract

Tujuan Kegiatan Pengabdian kepada Masyarakat ini adalah untuk memberikan edukasi dan pelatihan kepada Ibu-Ibu PKK dan pelaku UMKM Desa Bojongkulur, tentang keuangan sederhana, dengan harapan keuangan rumah tangga dan usaha yang dijalankan bisa teratur dan baik. Pelatihan ini juga dimaksudkan untuk memberikan ilmu manajemen kas, sehingga keuangan rumah tangga selalu cukup dan bisa mempunyai tabungan atau investasi untuk keperluan di masa mendatang dan mewujudkan kesejahteraan bagi keluarga. Selain itu, untuk memahami dan mencatat atas kas masuk dan kas keluar atas usaha yang diajlankan. Metode pengabdian yang dilaksanakan adalah berbentuk penyuluhan atau training tentang pengelolaan kas secara singkat dan jelas, dengan menggunakan modul dan aplikasi pengelolaan kas. Peserta dalam kegiatan ini sebanyak 32 peserta yaitu ibu-ibu PKK dan pelaku UMKM di Desa Bojongkulur. Kegiatan diisi dengan pemberian materi, dilanjutkan dengan tanya jawab antara pemateri dan peserta dan latihan/praktik. Dari penelusuran yang dilakukan menunjukkan peserta merasa puas dan mampu memahami materi sebesar 89%, yang artinya kegiatan PKM tersebut bisa dinyatakan berhasil
Taxpayer Compliance: The Role of Taxation Digitalization System and Technology Acceptance Model (TAM) with Internet Understanding as a Mediating Variable Dian Sulistyorini Wulandari; Sunita Dasman
East Asian Journal of Multidisciplinary Research Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i6.4653

Abstract

This study aims to determine the correlation of the technology acceptance model and digital taxation on taxpayer compliance, with Internet understanding as a mediating variable. The method used in this study is multiple regression analysis with moderating calculations using the interaction method. Process data using the Smart PLS application. The sample in this study consisted of 62 individual taxpayers who had NPWP registered at KPP Pratama Cikarang Selatan. The results of this study indicate that, first, the tax digitization system has a positive but insignificant effect on taxpayer compliance. Second, the Tax Digitization System positively and significantly influences the Internet Understanding of Mediation Variables. Third, the technology acceptance model (TAM) positively and significantly influences taxpayer compliance. Fourth, the Technology Acceptance Model (TAM) has a negative and not significant effect on the Internet Understanding of Mediation variables. Fifth, Internet comprehension has a positive and insignificant influence on taxpayer compliance.
Analisis Stabilitas Keuangan dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan dengan Pendekatan Teori Keagenan Vista Yulianti; Dian Sulistyorini Wulandari; Siti Sopiah
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.643

Abstract

The purpose of this study was to analyze the effect of Financial Stability and External Pressure on Financial Statement Fraud. The independent variables used in this study are Financial Stability and External Pressure, while the dependent variable is Financial Statement Fraud. This study uses secondary data. The population in this study are manufacturing companies in the food and beverage sector listed on the Indonesian stock exchange for the 2019-2021 period, totaling 26 companies. Determination of the research sample using purposive sampling technique in order to obtain a sample of 18 companies that meet the requirements. The data analysis method used is the classical assumption test, multiple linear regression analysis, and hypothesis testing. Based on the results of the study, it shows that the Financial Stability and External Pressure variables partially have no effect on fraudulent financial reporting and Simultaneously Financial Stability and External Pressure have no effect on fraudulent financial reporting.
Analisa Kepatuhan Pajak dengan Pendekatan Teori Pembelajaran Sosial Terhadap Wajib Pajak Orang Pribadi di Kab Bekasi Agus Fuadi; Dian Sulistyorini Wulandari; Christine Yuliyanti Tiurma
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.644

Abstract

This study aims to determine the effect of tax knowledge, tax sanctions and the application of E-Samsat on mandatory motor vehicle compliance at the Bekasi Regency SAMSAT Office. The sample in this study were taxpayers registered at the Bekasi Regency SAMSAT Office. The sampling technique in this study used simple random sampling. The number of samples taken in the study were 100 respondents. The data collection technique used a survey method with the distribution of questionnaires. The tests in this study consisted of instrument tests, classical assumption tests and multiple linear regression analysis tests. The test was carried out using the IBM SPSS version 25 program. The test results in this study indicate that the variable knowledge of taxation and tax sanctions partially has a positive and significant effect on motor vehicle taxpayer compliance, while the implementation of E-Samsat partially has no effect on motor vehicle taxpayer compliance. at the Bekasi District SAMSAT Office. Meanwhile, simultaneously, the variables of tax knowledge, tax sanctions and the application of E-Samsat have a positive and significant effect on the compliance of motorized vehicle taxpayers at the Bekasi Regency SAMSAT Office.
Analisis Aspek yang Mempengaruhi Penghindaran Pajak dengan Parameter Ukuran Perusahaan, Leverage, Intensitas Modal, Komisaris Independen dan Komite Audit Ahmad Bukhori Muslim; Dian Sulistyorini Wulandari; Erman Firmansyah
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.646

Abstract

Tax avoidance is all actions taxpayers take to legally reduce the tax burden. More specifically, tax evasion can be defined as an attempt to uncover loopholes in the tax law until a legal defect is found that allows tax evasion and savings on taxes to be paid. Tax avoidance can also be interpreted as an effort by taxpayers, both individuals, and entities, to minimize tax payments. The type of data used in this study is secondary data. The data source comes from the complete financial statements of mining companies with a sample of 20 companies listed on the Indonesia Stock Exchange in 2018-2021. The complete data source comes from the Indonesia Stock Exchange website www.idx.co.id. The analytical technique used is quantitative analysis with the analytical test used in this study is multiple linear regression analysis. Based on the results of hypothesis testing, firm size (0,629), leverage (0,434), independent commissioners (0,816) and audit committees (0,840) have no effect on tax avoidance, and capital intensity has a positive effect on tax avoidance.
PENGARUH PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI PROVINSI DKI JAKARTA Erni Yulianti; Muhamad Surya; Dian Sulistyorini Wulandari; Selfiani; Muhammad Ahmi Husein
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 1 (2021): Ekonomi Kemanusiaan
Publisher : Universitas Tangerang Raya

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Abstract

This study aims to determine the effect of Regional Tax Revenue on Regional Original Income (PAD) in DKI Jakarta Province. The variable that is the focus of this research is Local Tax Revenue (X) as the independent variable on Local Original Income (Y) as the dependent variable. The data taken in this study were obtained from the Central Statistics Agency (BPS) DKI Jakarta in the form of a report on the realization of Regional Original Revenue. This study uses a simple linear regression method with correlation coefficient test, coefficient of determination test, linearity test and significance test (t test). The results of this study indicate that Regional Tax Revenue has an effect on Regional Original Income in DKI Jakarta Province with a coefficient of determination R2 of 0.992 or 99.2%. Regional Tax Revenue has a positive correlation (correlation) of 0.996 or 99.6%. From the linearity test model: 0.00 < 0.05 then Ho is rejected, which means that a simple linear regression model can be used to predict the Regional Original Income which is influenced by Regional Taxes. The significant test (t test) shows a significant level of tcount = 19.096 > ttable = 3.182 meaning that local tax revenues have a significant effect on Regional Original Income (PAD), it can be concluded that the addition of Regional Taxes has a positive and significant effect on the addition of Regional Original Income.
Fraud Triangle Perspective: Detecting Financial Statement Fraud Using the Beneish M-Score Model in Property and Real Estate Companies Listed on the Indonesia Stock Exchange Erlina W Djatnicka; Jamian Purba; Dian Sulistyorini Wulandari
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.4894

Abstract

This study aims to determine the effect of Financial Stability, Financial Targets, and External Pressure on Financial Statement Fraud in Property and Real Estate companies listed on the Indonesia Stock Exchange (BEI) in 2015–2017. The research method used in this study is quantitative. The data used is secondary data in the form of financial statements and annual reports. The sampling technique in this study was the purposive sampling method, where the sample selection was based on certain criteria. The samples used in this study amounted to 30 property and Real Estate companies listed on the Indonesia Stock Exchange in 2015–2017. The analysis technique in this study uses logistic regression analysis. The results of the analysis show that financial stability has a positive effect on fraudulent financial statements, financial targets have a positive effect on fraudulent financial statements, and external pressure has no positive effect on fraudulent financial statements.
Taxpayer Compliance in Paying Rural and Urban Land and Building Tax (PBB-P2) in the Perspective of the Theory of Planned Behavior Benny Oktaviano; Dian Sulistyorini Wulandari; Syifa Fauziyyah
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.4982

Abstract

This study aims to determine the effect of economic level, tax knowledge, fiscus service, and fines on taxpayer compliance in paying Land and Building Tax of Rural and Urban Areas (PBB-P2) in East Cikarang District, Bekasi Regency. The types of data used in this study are secondary data and primary data obtained by distributing questionnaires to taxpayers in East Cikarang District using a random sampling method. The analysis technique used in this study was the multiple linear regression technique. The results show that (1) Economic level has no effect on taxpayer compliance in paying PBB-P2, (2) Tax knowledge has a positive and significant effect on taxpayer compliance in paying PBB-P2, (3) Fiskus services have a positive and significant effect on taxpayer compliance in paying PBB-P2, (4) Fines have a positive and significant effect on taxpayer compliance in paying PBB-P2, (5) Economic Level, Tax Knowledge, Fiscal Services, and Fines have a simultaneous effect on taxpayer compliance in paying PBB-P2.
Tax Audit and Collection on Tax Revenue Jamian Purba; Dian Sulistyorini Wulandari; Neng Deti Rohimah
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.4995

Abstract

This study aims to determine the effect of tax audits and collections on tax receipts at the South Cikarang Pratama Tax Service Office. The research method used in this study is quantitative. The data used is secondary data in the form of payment performance reports and tax revenue performance reports at KPP Pratama Cikarang Selatan. The sampling technique used in this study was the convenience sampling method. The measurement scale used in the time series is the ratio scale. To determine the accuracy of the data, the analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that tax audits have a positive and significant effect on tax revenues, and tax collection has a negative and significant effect on tax revenues.
Accountability and Transparency as the Implementation of Financial Accounting Standards Interpretation (ISAK) 35 (Study on Non-Profit Entities) Vista Yulianti; Dian Sulistyorini Wulandari; Marina
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.5000

Abstract

This study aims to determine the reasons for the revocation of PSAK No. 45 and the application of ISAK 35 and to analyze the presentation of the financial statements of the Yayasan Bina Integrasi Edukasi on the Presentation of the Financial Statements of Non-Profit-Oriented Entities. This type of research is qualitative through a case study approach. The research method used in this research is descriptiveThe results of this study indicate that the reasons for the revocation of PSAK No. 45 are that it has been regulated by another SAK. Then, the Yayasan Bina Integrasi Edukasi presented its financial statements based on ISAK 35. Then, there are not many differences regarding the presentation of PSAK No. 45 and ISAK No. 35 in the financial statements of non-profit organizations. Keywords: Interpretation of Financial Accounting Standards (ISAK) 35, Statement of Financial Accounting Standards (PSAK) No. 45, presentation of financial statements, foundations.
Co-Authors Ade Priyani Agus Fuadi Agus Fuadi Agus Fuadi Ahmad Bukhori Muslim Ahmad Bukhori Muslim Ahmad Bukhori Muslim Aji Saputra Angga Deni Pratama Arthamivia Brilyana Rasidi Benny Oktaviano Benny Oktaviano Cecilia Margaretha Sinaga Christine Yuliyanti Tiurma Dhani Rosjadi Diah Ayu Prihasteti Dian Sukma Lestari Diana Anggraeni Dina Faradilla Djatnicka, Erlina Edi Tri Wibowo Edi Tri Wibowo Edi Triwibowo Edi Triwibowo Erlina W Djatnicka Erlina Widayanti Erlina Widayanti Erlina Widayanti Djatnicka Erman Firmansyah Fedia Chairunnisa Fuadi, Agus Hurian Kamela Ilham Dwi Saputro imamudin Ita Sari Jamian Purba Jamian Purba Khansa Naelil Muna KHOIRUN NISA Kuwat Riyanto Leni Anggraini Lisa Kustina Mainatul Khasanah Marina Maulina Dyah Permatasari Maulina Dyah Permatasari Mey Anjelika Muhamad Surya Muhammad Ahmi Husein Muhammad Asrori Muhammad Najamuddin Dwi Miharja Nandhito Kuslesmana Neng Asiah Neng Asiah Neng Deti Rohimah Nining Yuningsih Nur Asti Amalia Nur Cahyonowati Oktaviano, Benny Perdana Ricardo Perdana Ricardo Purba, Jamian Rustianah Rustianah Sabbarudin Salmiya Kartika Satinah Satinah Selfiani Shafa Amelia Putri Sindik Widati Sindik Widati Sinta Angeliya Siti Sopiah Siti Suharyani SRI LESTARI Sunita Dasman Suriyanti Suriyanti Syifa Aulia Syifa Fauziyyah Tirin Wulandari Titi Nandarwati Triwibowo, Edi Verentia Amranani Putri Virza Hardianti Vista Yulianti Vista Yulianti Vista Yulianti Widayanti, Erlina Widiastuti Widiastuti Yahya, Adibah Yancy Yoga Religia Yohanes Bosco Riando Yulianti, Erni Yulianti, Vista Yurman Zega Yusnia Devarianti