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All Journal Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Ilmiah Manajemen Bisnis Akuntansi Krida Wacana Jurnal Terapan Abdimas Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JRB-Jurnal Riset Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Buana Akuntansi Indonesian Journal of Society Engagement (IJSE) International Journal of Community Service Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) JAKPI Jurnal Pengabdian Masyarakat Bhinneka International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen
Diana Frederica
Universitas Kristen Krida Wacana
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pendampingan Usaha Kecil Pengrajin Batik Cirebon dalam Self-Assesment System Sesuai Peraturan Harmonisasi Peraturan Pajak pada Post Covid-19 Era Widiastuti, Ni Putu Eka; Frederica, Diana; Magdalena, Febriani Cristina Susianti; Susilawati, Susilawati; Saprudin, Saprudin
Indonesian Journal of Society Engagement Vol. 4 No. 3: Desember 2023
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/ijse.v4i3.149

Abstract

Since the Covid-19 pandemic hit, business industries in Indonesia have struggled to revive their operations. The contribution of tax payments from Micro, Small, and Medium Enterprises (MSMEs) during the Covid-19 era has also declined. Out of a total of 64.2 million UMKM, only 2.3 million have a Taxpayer Identification Number and are actively paying taxes. In response to this situation, a community service initiative was undertaken by members of the Ikatan Akuntansi Indonesia, Department of Educator Accountants, DKI Jakarta, to assist MSMEs in the Batik Cirebon sector. The aim of this community service was to provide support to Batik Cirebon MSMEs in various areas, including planning, simple cash bookkeeping, determining production costs, sales of products, and introducing tax practices in the post Covid-19 era. The community service was executed through entrepreneur and e-commerce marketing training, tax compliance awareness sessions under the self-assessment tax system scheme for Batik MSMEs, and business consultations tailored for the Batik MSMEs. The outcome of this initiative showed an improved understanding among Batik Cirebon MSMEs in areas such as planning, cash bookkeeping, determining production costs, product sales, and tax practices after the Covid-19 pandemic. The results of this service are expected to be useful for improving the quality of governance towards improving the performance of Cirebon Batik MSMEs in the post-Covid-19 era.
PENINGKATAN PENGETAHUAN PERPAJAKAN ATAS PENYESUAIAN PENGATURAN PAJAK PENGHASILAN UMKM N0 55 TAHUN 2022: PENDEKATAN SOSIALISASI DAN PENYULUHAN PADA UMKM BINAAN BUMDES MEDAL RAHAYU SUMEDANG Frederica, Diana; Herianti, Eva Herianti; Mutiah, Mutiah; Susilawati, Susilawati; Nuryati, Tutty; Sapridin, Sapridin
Jurnal Terapan Abdimas Vol 9, No 2 (2024)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v9i2.19425

Abstract

Abstract. This research focuses on MSMEs (Micro, Small, and Medium Enterprises) that still lack an understanding of the importance of paying taxes and the comprehension of the tax regulations under PP No. 55 of 2022. The aim of the community service conducted by the Taxation Team of Accounting Lecturers from the Faculty of Economics and Business, who are part of the Forum of Accounting Lecturers in Higher Education in the DKI Jakarta region, is to carry out socialisation and education to improve the tax understanding of MSME actors partnered with Bumdes Medal Rahayu in Ambit Situraja Village, Sumedang, regarding the adjustment of MSME income tax regulations. In 2022, this Community Service activity, in the form of socialisation and education, was attended by 31 MSME actors fostered by Bumdes Medal Rahayu in Ambit Situraja Village, Sumedang. The socialisation and education were conducted by several speakers from the ABDIMAS taxation team. The community service method included lectures, discussions, practice, and Q&A sessions. The lecturers acted as speakers while the MSMEs were participants. Before explaining the tax material, participants were asked to complete a pre-test questionnaire. The results showed that out of the 31 MSME actors present, none understood how to report taxes, only 1 person knew how to calculate taxes and the tax rates for MSMEs, and 9 MSME actors had a Taxpayer Identification Number (NPWP). After the material presentation and Q&A session, participants were asked to fill out a post-test questionnaire. Based on the results of the activity, there was a significant improvement in participants' understanding of tax reporting, tax rates, and changes in tax regulations. Abstrak. Berfokus kepada UMKM (Usaha Mikro Kecil dan menengah) yang masih kurang memahami pentingnya UMKM membayar pajak dan pemahaman aturan perpajakan PP no 55 tahun 2022 yang masih kurang baik, maka tujuan dari pengabdian kepada masyarakat yang dilakukan tim perpajakan Dosen Prodi Akuntansi Fakultas Ekonomi dan Bisnis yang tergabung dalam Forum Dosen Akuntansi Perguruan Tinggi wilayah DKI Jakarta, yaitu melakukan sosialisasi dan penyuluhan Peningkatan pemahaman perpajakan pelaku UMKM Mitra Bumdes Medal Rahayu Desa Ambit Situraja Sumedang,atas penyesuaian pengaturan pajak penghasilan UMKM. Tahun 2022, Kegiatan Pengabdian kepada Masyarakat ini berupa sosialisasi dan penyuluhan, yang dihadiri oleh 31 pelaku UMKM binaan Mitra Bumdes Medal Rahayu Desa Ambit Situraja Sumedang. Sosialisasi dan Penyuluhan dilakukan oleh beberapa narasumber dari tim perpajakan ABDIMAS. Metode pengabdian kepada Masyarakat dalam bentuk ceramah, diskusi, Latihan dan tanya jawab.Dosen selaku narasumber sedangkan UMKM sebagai peserta,sebelum menjelaskan materi perpajakan peserta diminta menjawab kuisioner pre-test dengan hasil 31 orang pelaku UMKM yang hadir sebanyak 31 orang belum paham cara melaporkan pajak, 1 orang yang paham cara menghitung pajak dan mengetahui tarif pajak UMKM dan 9 pelaku UMKM yang memiliki NPWP. Setelah materi dan tanya jawab perserta diminta Kembali untuk mengisi kuisioner post-test berdasarkan hasil kegiatan Nampak perubahan signifikan pemahaman peserta mengenai pelaporan, tarif pajak dan perubahan aturan perpajakan. 
Tingkat Efektifitas Regulasi dan Sistem Keamanan Terhadap Penurunan Keresahan Pengguna E-wallet Roland Fran Vernando; Diana Frederica; Christy Theodora; Victor Saputera Harefa; Sherly Sherly; Cynthia Theodora
Jurnal Buana Akuntansi Vol 7 No 2 (2022): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v7i2.2037

Abstract

With the rapid development of technology, the transfer of cash into e-wallet has increased significantly. E-wallet is the choice in the current era because it is considered more practical and effective. As Fintech develops, the security system provided must improve so that it can reduce user anxiety in using e-wallet as a means of payment transactions. In this paper, we discuss the regulation and security system of e-wallet in Indonesia against the anxiety experienced by users. The purpose of this study is to analyze whether the effectiveness of regulation can reduce the anxiety of e-wallet users and analyze whether the security system can reduce the anxiety of e-wallet users. This research method uses descriptive analysis method with primary data. The subjects of this research are university students, students and workers. Data were collected through questionnaires distributed to 135 respondents. The results of this study indicate that improving the security system and regulation of e-wallet is very important. Users provide suggestions for the addition of new features that can support a more definite security system such as the addition of Face Scanning. The conclusion of this study is that with strong regulations, the security system in the e-wallet will be more reliable so that it can reduce the level of user anxiety.
DESAIN KONSEPTUAL CHATBOT UNTUK PROYEKSI BIAYA HARIAN PERAWATAN DI RUMAH SAKIT UKRIDA Oktavini, Eva; Frederica, Diana; Kartika, Ronald Winardi; Kristianto, Jason Renaldi; Wijaya, Wendy Octantia
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 2 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i2.1521

Abstract

Perkembangan inovasi teknologi pada era saat ini berkembang cukup pesat yang secara tidak langsung menuntut proses bisnis untuk dapat beradaptasi. Landasan teori pada penelitian ini yaitu menggunakan Technology Acceptance Model, TAM dinilai erat kaitannya dengan penelitian ini karena TAM berfokus pada penerimaan teknologi pada pengguna. Penelitian ini bertujuan untuk memberikan gambaran proses bisnis layanan informasi biaya dan tagihan rawat inap serta merancang desain konseptual sistem chatbot atas layanan informasi biaya dan tagihan rawat inap Rumah Sakit Ukrida. Metode penelitian yang digunakan yaitu pendekatan kualitatif dengan studi kasus sebagai desain utama. Data dikumpulkan melalui wawancara dan analisis dokumen yang diperoleh dari Rumah Sakit Ukrida. Hasil penelitian menunjukkan proses bisnis layanan informasi biaya dan tagihan rawat inap di Rumah Sakit Ukrida yang berjalan saat ini sudah cukup baik dan beberapa kelemahan yang ada saat ini adalah layanan yang kurang efisien karena masih berbasis manual. Beberapa masukan untuk mengatasi kelemahan-kelemahan tersebut yaitu adanya integrasi data dan adanya chatbot.
ANALISA KEPATUHAN WAJIB PAJAK ATAS IMPLEMENTASI NIK MENJADI NPWP megasari, Sintya; Frederica, Diana
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4767

Abstract

The government in Indonesia continues to reform policies to improve tax compliance, one of which is the implementation of the Population Identification Number (NIK) as the Taxpayer Identification Number (NPWP). Before the implementation of this policy, NPWP was issued separately from NIK. The registration process is often complex so that people delay registering themselves as taxpayers. Through the integration of NIK into NPWP, all people who have NIK will be automatically registered as taxpayers. This study aims to compare the level of tax compliance in terms of tax revenue, SPT reporting, the number of tax sanctions and the number of tax audits before, during the transition and after the implementation of NIK into NPWP at several Tax Service Offices in DKI Jakarta. The type of data used is secondary data obtained from tax service offices that have been submitted in previous e-research. The population used in this study are taxpayers in DKI Jakarta and with accesses that have been approved by e-research. The research method used is quantitative descriptive. Descriptive analysis is used to summarize the data that has been collected and the data is displayed in the form of graphs, tables or diagrams. The analysis results show that there are significant differences in most KPPs. However, several KPPs show no significant changes. This conclusion provides a more comprehensive picture of the impact of the NIK implementation policy as a NPWP on taxpayer compliance, as well as being the basis for evaluating future policies
Pengaruh Literasi Keuangan Dan Faktor Lainnya Terhadap Niat Masyarakat Menggunakan Pinjaman Online Frederica, Diana; Cristina Susianti Magdalena, Febriani; Gunarso, Gatot; Anatasia, Caroline; Devilina Cici, Hilaria
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5723

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh literasi keuangan dan delapan faktor lainnya terhadap niat Masyarakat menggunakan pinjaman online. Penelitian ini merupakan penelitian berjenis kuantitatif. Data primer diperoleh melalui survei menggunakan kuesioner. Populasi penelitian adalah masyarakat yang menggunakan pinjaman online. Sampel penelitian adalah masyarakat pengguna pinjaman online yang berada di wilayah DKI Jakarta. Data diolah menggunakan software SmartPLS. Hasil penelitian membuktikan bahwa literasi keuangan dan risiko yang dirasakan signifikan berpengaruh positif terhadap niat masyarakat menggunakan pinjaman online. Sementara faktor lainnya tidak terbukti berpengaruh terhadap niat masyarakat menggunakan pinjaman online. Penelitian ini memberikan kontribusi kepada pemerintah bahwa untuk meningkatkan inklusi keuangan, maka perlu dipastikan pengetahuan masyarakat tentang keuangan dan perlu memberikan rasa aman kepada peminjam pinjaman online. Salah satu caranya adalah perlindungan data peminjam.
Financial Literacy and Inclusion for Millennial UMKM Owners In West Jakarta Lumbantobing, Rudolf; DR Tampubolon, Lambok; Iskandar, Deni; Desy Purnama, Eka; Frederica, Diana
International Journal Of Community Service Vol. 2 No. 3 (2022): August 2022 (Indonesia - Malaysia - Kamboja)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i3.66

Abstract

The results of the Bank Indonesia survey show that there is still a low number of households that have savings accounts in banks. In addition, the number of households that can access loans at banks is also still very low. One of the problems that exist due to lack of financial knowledge so that not many people understand how to access loans in banks. For an entrepreneur or micro, small and medium enterprises are needed financial litersasi in order to easily get business capital from the bank. The purpose of this community service activity is to provide additional insight into how to plan and manage finances so that micro, small and medium enterprises, especially in West Jakarta, increase. The method of implementation of community service activities consists of three stages, namely preparation, implementation, evaluation and follow-up. The results of this activity provide solutions for Micro, Small and medium enterprises in West Jakarta on how to conduct comprehensive financial planning and management, analyze financial statements, and maintain cash flow position by identifying sources of cash receipts and expenditures.
THE INFLUENCE OF LEVERAGE, FINANCIAL DISTRESS AND TRANSFER PRICING ON TAX AVOIDANCE Angela, Vena; Frederica, Diana
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 1 (2023): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.361 KB) | DOI: 10.61990/ijamesc.v1i1.4

Abstract

Taxes are an expense for company which is in financial statement will reduce a net profit, so that the company will pay a tax expense as low as they can to get a maximum profit. Therefore, this study aims that I take to analyze the influence of Leverage, Financial Distress and Transfer Pricing on Tax Avoidance in mining companies listed on the Indonesia Stock Exchange with research period during 2017-2021. The Sampling of this study using purposive sampling method and obtained 20 companies with 88 sample. The technique that used in this study is date panel regression analysis with Eviews 12 Software. The result of this study indicate there is no influence between Leverage and Transfer Pricing on Tax Avoidance. Meanwhile, on the other hand, there is an influence between Financial Distress on Tax Avoidance.
ANALYSIS OF E-FILING USAGE FACTORS Tantra, Henny; Frederica, Diana; Pakpahan, Junus; Diweri, Owonaro Dorcas
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i3.14

Abstract

The e-filing facility has been in demand by taxpayers since 2016. This is further strengthened by the COVID-19 pandemic, which has forced people to carry out all activities at home. The government also enforces health protocols, one of which is to prohibit crowds. However, the use of e-filing has not been optimally utilized by taxpayers. This study aims to see the effect of information technology readiness, ease of use, benefits, satisfaction, and security and privacy  on the use of e-filing. This type of research is quantitative research using primary data through a questionnaire survey. The sample is taxpayers in the DKI Jakarta area who have used e-filing. Obtained as many as 124 respondents. The sampling method used snowball sampling. The data analysis method is multiple linear regression using IBM SPSS Version 24 software. The conclusion  states: (1) Information technology readiness has a positive effect on the use of e-filing. (2) Ease  of use has a positive effect on the use of e-filing. (3) Benefits have a positive effect on the use of e-filing. (4) Satisfaction has a positive effect on the use of e-filing. (5) Security and privacy have no effect on the use of e-filing.
Factors Affecting Sticky Cost in Non-cyclical Consumer Companies in Indonesia Nirely Wijaya, Monifa; Frederica, Diana
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2798

Abstract

This study aims to determine the effect of assets intensity, Good Corporate Governance, and audit quality on sticky cost. Type of data used was secondary data sourced from the company’s financial statement from www.idx.co.id. The population in this study are consumer non-cylicals companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The method of determining the sample in this study used purposive sampling method. The data analysis method that used multiple linear regression with Eviews 12 software. The results of this research show that Good Corporate Governance has a significant positive effect on sticky cost. Meanwhile, assets intensity, and audit quality has no significant effect on sticky cost.
Co-Authors ., Marsella Adirinekso, Gidion Agus Munandar Anatasia, Caroline Angela, Vena Anggie Novita Aprillita, Dwi Assa, Adrie Frans Bambang Siswanto Bayu Kristanto, Septian Calista, Calista Chrisnawati Novelia Christy Theodora Colline, Fredella Cristina Susianti Magdalena, Febriani Cynthia Theodora Deni Iskandar Deni Iskandar Denny Iskandar Tjandrawan Desy Purnama, Eka Devilina Cici, Hilaria Diweri, Owonaro Dorcas Eka Desy Purnama Elly Ingkiriwang Eva Oktavini Faot, Theofilus Febriani CS Magdalena Fredella Colline Gabriella, Nella Gunarso, Gatot Hartoni Hartoni Herianti, Eva Herianti Hutasoit, Evalina Iskandar, Victor Lamberto Junus Pakpahan Kartika, Ronald Winardi Kristianto, Jason Renaldi Magdalena, Febriani Cristina Susianti Malem Ukur Tarigan Marsella . megasari, Sintya Mutiah Mutiah Ni Putu Eka Widiastuti Nirely Wijaya, Monifa Noferiman Zai, Petrus Nuryati, Tutty Oktavia . Riwu, Irma Septiani Roland Fran Vernando Rudolf Lumbantobing, Rudolf Ryani Dhyan Parashakti Sapridin, Sapridin Saprudin Saprudin Saputra, Tri Adi sherly sherly Sinain, Kalvin Subagyo Subagyo Susilawati, Susilawati Tampubolon, Lambok D.R. Tantra, Henny Tarigan, Malem Ukur Victor Saputera Harefa Villery Cristina Wahyu Prasetyo Wahyu Prasetyo Widjaja, Daniel Wijaya, Wendy Octantia YB Andre Marvianta Yusnengsih, Elsye Yvonne Augustine