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All Journal ACADEMICS IN ACTION Journal of Community Empowerment Journal of Management and Leadership Jurnal Bina Akuntansi JURNAL AKUNTANSI JUDICIOUS: Journal of Management Jurnal Manajemen Jurnal Ekonomi Jurnal Ekonomi Perusahaan Journal of International Conference Proceedings Jurnal Manajemen Dan Akuntansi Medan Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan
Rizka Indri Arfianti
Institut Bisnis Dan Informatika Kwik Kian Gie
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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ANALISIS PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN PAJAK TANGGUHAN BERDASARKAN PSAK 46 Nurkhasanah, Nurkhasanah; Arfianti, Rizka Indri
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i1.1053

Abstract

Discrepancies and differences in interests between accounting and taxation require companies to make fiscal corrections or adjustments between commercial financial reports and fiscal financial reports in accordance with tax regulations. The object used for this research is the financial report of PT X in 2021 - 2022, research variables are recognition, measurement, presentation and disclosure of deferred tax PSAK 46. After conducting research, regarding the analysis of the implementation of PSAK 46 deferred taxes at PT X, indicates that the recognition, measurement, presentation and disclosure of deferred tax PSAK 46 has been applied in accordance with the data in the financial statements and notes to the financial statements. The research conclusion is that the recognition of deferred tax according to PSAK 46 has been implemented by recognizing current tax and the benefits of deferred tax.
Pelatihan Strategi Pemasaran untuk Usaha Mikro Kecil Menengah Binaan Kantor Walikota Jakarta Utara Setianingsih, Rita Eka; Sandra, Amelia; Arfianti, Rizka Indri
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 1 No. 2 (2024): April - September 2024
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v1i2.1150

Abstract

The Covid-19 pandemic has had a significant impact on the government and society. Many business actors have experienced a decrease in sales turnover. This pandemic requires MSME owners to be able to think strategically and dynamically to maintain the business that has been built. MSMEs face a variety of challenges, including ideas, administration, marketing, and money. Administration and marketing concerns are still the key challenges in growing a firm because understanding in these areas is still relatively poor. A good strategy is needed to keep them afloat and increase their revenue turnover. The Indonesian government has tried to make several policies to strengthen MSMEs during the Covid-19 pandemic. For example, During the Covid-19 epidemic, the provision of social aid, tax incentives, and working capital growth all have an impact on MSMEs' development. Marketing strategy is one technique to gain a sustained competitive edge, whether for a company that manufactures goods or services. There are several marketing strategies that can be done to overcome the problems that occur. MSME players are able to survive the pandemic by maximizing sales in the online market. Empowering MSME players in the products that are most needed during the pandemic is necessary for empowering the community of MSME players to test the online market. MSMEs must strive to adopt various digital technologies to overcome this crisis. For this reason, this training is expected to help MSME owners assisted by the North Jakarta Mayor's Office develop and improve their businesses.
PENGARUH UMUR PERUSAHAAN, KEBIJAKAN HUTANG, DAN KUALITAS AUDIT TERHADAP INDIKASI PENGHINDARAN PAJAK Gracia Chou Vani; Amelia Sandra; Moryessa Brandinie; Rizka Indri Arfianti
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5069

Abstract

Latar belakang: Pajak digunakan pemerintah untuk membiayai berbagai fasilitas demi kepentingan masyarakat. Namun, perusahaan menggunakan pajak sebagai salah satu cara untuk mengurangi biaya-biaya perusahaan. Oleh karena itu, perusahaan melakukan upaya penghindaran pajak dengan mengurangi beban pajak yang harus dibayarkan untuk memaksimalkan keuntungan yang diterima. Penelitian ini dilakukan untuk menguji faktor-faktor yang dapat mempengaruhi indikasi terjadinya penghindaran pajak, seperti umur perusahaan, kebijakan hutang, dan kualitas audit, Metode penelitian: Objek penelitian yang dilakukan dalam penelitian ini adalah perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020-2022. Dalam pengambilan sampel menggunakan teknik non-probability sampling dengan metode purposive sampling. Sampel awal yang digunakan untuk menguji yaitu 56 sampel perusahaan, tetapi karena adanya outlier data maka sampel yang digunakan menjadi 52 sampel perusahaan. Semua proses analisis data dilakukan dengan menggunakan program IBM SPSS 26 Hasil penelitian: Hasil penelitian memperlihatkan bahwa umur perusahaan berpengaruh positif terhadap indikasi penghindaran pajak, kebijakan hutang berpengaruh negatif terhadap indikasi penghindaran pajak, dan kualitas audit berpengaruh negatif terhadap indikasi penghindaran pajak.
Implementasi Pendampingan Akuntansi untuk UMKM Barokah Sandra, Amelia; Arfianti, Rizka Indri; Apriwenni, Prima
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 1 No. 1 (2023): Oktober 2023 - Maret 2024
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v1i1.1075

Abstract

Tujuan dari program ini untuk memberikan pendampingan, diskusi dan sebagai fasilitator dalam penerapan akuntansi sederhana dan pembuatan laporan keuangan yang efektif bagi Usaha Kecil Mikro dan Menengah (UMKM) Barokah di Painan, Sumatera Barat dengan beberapa diversifikasi jenis usaha yaitu dagang dan jasa. Kegiatan ini dilaksanakan pada saat pandemi Covid-19 sehingga kegiatan ini dilaksanakan menggunakan aplikasi google meet. Kehadiran tim instruktur melalui program pengabdian masyarakat dalam pembinaan penerapan akuntansi sederhana mendapat respon positif. Kebutuhan pengetahuan pelaku usaha mengenai pembuatan laporan keuangan untuk dapat menghitung laba rugi usaha, dan juga dapat mengetahui kapan usahanya akan dikenakan pajak. Di samping itu juga dapat memahami bagaimana pengendalian persediaan dengan mudah.
Moderasi Good Corporate Governance pada Pengaruh Kebijakan Dividen, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan Jessica, Jessica; Arfianti, Rizka Indri
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1478

Abstract

Company value describes the condition of the company. Investors can find out whether the company is worthy of investment or not. The purpose of this study is to determine the effect of dividend policy, profitability and company size on company value with good corporate governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used was purposive sampling and 24 companies were obtained, so that a sample of 72 samples was used. Hypothesis testing uses descriptive statistical analysis, regression coefficient similarity test to test data pooling, classical assumption test, multiple linear regression analysis and goodness of fit test. The conclusion of this study shows that there is sufficient evidence that profitability has a positive and significant effect on company value, while there is insufficient evidence that dividend policy and company size have an effect on company value. Next, good corporate governance is proven to be able to strengthen the influence of company size on company value, while good corporate governance is not proven to be able to strengthen the influence of dividend policy and profitability on company value.
Ethical Governance and Sustainability Disclosure: Pergeseran dari Symbolic Legitimacy Menuju Substantive Dignity Arfianti, Rizka Indri
Jurnal Akuntansi Vol 15 No 1 (2026): Februari - Juli 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v15i1.1939

Abstract

Changes in corporate governance have marked a significant shift from rule-based compliance toward a commitment to sustainability. Sustainability disclosure is increasingly regarded as a measure of corporate integrity. In practice, however, sustainability reporting often remains symbolic, serving as a means for companies to project an image of social responsibility without being fully accompanied by substantive changes in internal practices. Drawing upon legitimacy theory and the distinction between symbolic and substantive actions, this article examines the limitations of governance approaches that rely excessively on legitimacy and formal compliance. Using a normative-critical conceptual paper approach, the study reconstructs the concept of ethical governance by positioning dignity as its foundational value. Dignity is understood as respect for the intrinsic worth of human beings, the environment, and future generations, thereby transforming sustainability disclosure from a mere reputational instrument into an expression of authentic moral commitment. Reflecting on the Indonesian context, including the practices of PT Unilever Indonesia Tbk, the article demonstrates that the transition from symbolic legitimacy to substantive dignity has significant implications for strengthening good corporate governance in emerging markets. This transformation underscores that the ultimate objective of ethical governance is no longer merely to secure social legitimacy, but to establish substantive dignity as the moral foundation of corporate governance. From an axiological perspective, sustainability disclosure is positioned as a manifestation of ethical responsibility that respects the dignity of human beings, the environment, and future generations, enabling governance to achieve not only compliance but also enduring institutional integrity.
Co-Authors Amelia Sandra Anggreani, Vemyta Apriwenni, Prima Ari Hadi Prasetyo Brenda Aurellia Denni Tanoyo Elisabeth Vita Mutiarawati FELICIA Felicia Hokyani Filbert Nathaniel Gracia Chou Vani Hanif Hanif Jessica Jessica Kezia Sibuea Leny Septiani Maria, Sanggam Martha Ayerza Esra Monica Kosasih Moryessa Brandinie Muttia Anggreini Nanda Ismi Kumalawati Nurkhasanah Nurkhasanah Prima Apriwenni Reyska Nathanael Rita Eka Setianingsih Yustina Triyani