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All Journal Media Riset Akuntansi JAM : Jurnal Aplikasi Manajemen SALAM: Jurnal Sosial dan Budaya Syar-i Infestasi Jurnal Ilmiah Econosains Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengabdian Pada Masyarakat Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JRB-Jurnal Riset Bisnis Jurnal Samudra Ekonomi dan Bisnis JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Jurnal Akuntansi & Perpajakan Jayakarta The Indonesian Journal of Accounting Research Ekspresi dan Persepsi : Jurnal Ilmu Komunikasi Journal of Social Science Jurnal Syntax Transformation Indonesian Journal of Society Engagement (IJSE) Perspektif Akuntansi Prosiding Konferensi Nasional PKM-CSR JURNAL ABDIKARYASAKTI Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Indonesia Sosial Sains Journal of Economics and Social Sciences Eduvest - Journal of Universal Studies Journal of Social Science Veteran Economics, Management & Accounting Review

Ni Putu Eka Widiastuti

Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasional Veteran Jakarta

Author-ID : 2759085

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Nursing Physics Public Health Social Sciences Other

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Efektivitas Pengendalian Internal Pemungutan Pajak Reklame Pada Unit Pelayanan Pemungutan Pajak Daerah Kelapa Gading Josua Rolamdo; Ni Putu Eka Widiastuti; Ayunita Ajengtiyas Saputri Mashuri
Jurnal Indonesia Sosial Sains Vol. 2 No. 07 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Tujuan dari penelitian ini adalah untuk mengetahui sistem dan prosedur pemungutan pajak dalam mendukung upaya pengendalian internal yang baik pada UPPPD Kelapa Gading. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan menggunakan pendekatan etnometodelogi guna mengeksplorasi mengenai pemahaman dari para aktor atas keterlibatan langsung dalam proses pemungutan pajak reklame dengan menggunakan paradigma interpretif. Fokus penelitian ini meliputi sistem dan prosedur pemungutan pajak reklame, unsur-unsur pengendalian internal, komponen pengendalian internal. Data penelitian berupa data primer yang diperoleh melalui wawancara, observasi dan dokumentasi. Sedangkan data sekunder berupa tujuan dan realisasi penerimaan pajak iklan, berbagai peraturan daerah maupun peraturan gubernur. Hasil penelitian ini menunjukkan bahwa pengendalian intern UPPPD Kelapa Gading pemungutan pajak reklame efektif. Penggunaan sistem informasi manajemen reklame dapat membantu pegawai dalam memantau dan mengetahui wajib pajak yang masih menunggak pajak. Namun masih terdapat beberapa komponen pengendalian yang kurang maksimal.

The Role of Foreign Ownership in The Implementation of Green Economy in Hospitality Companies in Indonesia Yeni Ekowati; Ni Putu Eka Widiastuti; Sri Mulyantini
Eduvest - Journal of Universal Studies Vol. 3 No. 4 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i4.783

The contribution of the tourism sector to the Indonesian economy is still less than 5%, even though this sector has a considerable multiplier effect. The Covid-19 pandemic has made this sector struggle to maintain its business. Green economy is an idea that is guided by people, planet, & profit and began to be discussed in various countries in the last period of time to realize sustainable business development. The purpose of this study is to evaluate the role of foreign ownership in moderating CSR activities and implementing green products in hospitality companies in Indonesia. Considering that foreign parties are more concerned about environmental issues and business sustainability. The research used was a quantitative method with a research sample of 38 hospitality companies listed on the Indonesia Stock Exchange in 2020 with moderated regression analysis. The results of this study show that foreign ownership is able to moderate CSR activities, but has not been able to moderate the implementation of green products on the value of hospitality industry companies in Indonesia. The results of this study can be taken into consideration for hospitality company management to formulate the right strategy to increase firm value.

The Development of Firm Value Model on Tax Avoidance Activities of Consumer Goods Industry During COVID-19 Pandemic Nita Rosadiya; Ni Putu Eka Widiastuti; Sri Mulyantini
Journal of Social Science Vol. 3 No. 2 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

This study aims to analyze the influence between the implementation of Good Corporate Governance, Financial Leverage, and risk management on company value through Tax Avoidance in the Consumer Goods Industry during the Covid-19 pandemic. The research methodology uses case study quantitative methods. The research sample is 70 consumer goods industries listed on the IDX, which have released their financial statements for the 2019-2020 period. The total sample data is 140 data that will be observed. The data analysis technique uses Path Analysis with E-views and Microsoft Excel 2019. The current research results show that the GCG (X1), Financial Leverage (X2), and Risk Management (X3) variables have a significant effect on Firm Value (Y). at the same time, the Tax Avoidance variable cannot moderate the relationship between GCG and Risk Management on Company Value. However, the Tax Avoidance variable can moderate the relationship between Financial Leverage and Firm Value.

Praktik Manajemen Laba pada Perusahaan Manufaktur Kepemilikan Keluarga di Indonesia Yuli Dias Pratama; Erna Hernawati; Ni Putu Eka Widiastuti
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v7i9.13772

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan saham keluarga, kebijakan dividen, dan ukuran perusahaan terhadap manajemen laba pada industri manufaktur di Indonesia. Data yang digunakan merupakan data sekunder sebanyak 56 perusahaan manufaktur kepemilikan keluarga yang terdaftar di BEI selama periode 2017-2021. metode penelitian yang digunakan adalah studi kasus kualitatif yang melibatkan analisis laporan keuangan, wawancara dengan manajemen senior, dan tinjauan literatur mendalam untuk mengungkap praktik manajemen laba yang terjadi di perusahaan manufaktur kepemilikan keluarga di Indonesia. Hasil dari penelitian ini menunjukkan bahwa variabel kepemilikan keluarga dan kebijakan dividen berpengaruh secara langsung terhadap manajemen laba. Sementara itu, variabel ukuran perusahaan tidak berpengaruh signifikan terhadap manajemen laba. Dengan menggunakan moderasi variabel nilai perusahaan, kebijakan dividen dan ukuran perusahaan berpengaruh signifikan terhadap manajemen laba. Di sisi lain, nilai perusahaan tidak mampu memoderasi hubungan variabel kepemilikan keluarga terhadap manajemen laba. Penelitian ini memberikan wawasan mendalam tentang praktik manajemen laba di perusahaan manufaktur kepemilikan keluarga di Indonesia, dengan mengeksplorasi implikasi praktis dan kebijakan yang dapat membantu meningkatkan transparansi dan etika dalam pelaporan keuangan.

PERENCANAAN PAJAK DENGAN MEMANFAATKAN PP NO. 23 TAHUN 2018 (Studi Kasus Pada PT X di Jawa Timur) Zakila Cahya Ronika; Dini Fatihatul Hidayah; Ari Febriansyah; Sultan Maulana Yunus; Ihsan Saifuljihad; Ni Putu Eka Widiastuti
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.9520

Tax management, especially in companies, has a huge impact. Some taxes have facilities that can be utilized by taxpayers with certain conditions, one of which is PP No. 23/2018. Thus, the purpose of this research is to find out the tax planning scheme in order to utilize the PP No. 23/2018 facility. This research is a literature study study derived from journals and supported by interviews as primary research data with the object of research is a company engaged in trading and goods in East Java. It was found that there was tax evasion in the implementation of tax planning by the company in the form of a scheme that made employee salaries below PKP and fictitious directors' salaries because this affected the company's gross turnover. This is done by the company to take advantage of the facilities from PP No. 23/2018 in the form of 0.5% final income tax. Although this scheme is considered illegal (tax evasion), it is carried out as an effort by the company to provide welfare in the form of not deducting employee salaries due to the fulfillment of tax obligations and to reduce the corporate tax rate.

Analisis Sistem Deteksi Dini Ketahanan Keuangan pada Bank Penerima Setoran Biaya Penyelenggaraan Ibadah Haji Wulandary, Ike; Hernawati, Erna; Widiastuti, Ni Putu Eka
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 17, No 6 : Al Qalam (November 2023)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v17i6.2825

Penelitian ini bertujuan untuk mengetahui pengaruh Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), dan Net Operating Margin (NOM) terhadap ketahanan perbankan syariah Bank Penerima Setoran Biaya Penyelenggaraan Ibadah Haji (BPS BPIH) yang diproyeksikan dengan Robustness Index. Sampel penelitian terdiri dari 22 bank yang termasuk bank umum syariah dan unit usaha syariah periode tahun 2014 sampai dengan tahun 2018. Teknik Analisis data menggunakan analisis regresi logistic. Hasil penelitian menunjukkan bahwa Financing to Deposit Ratio (FDR) dan Non Performing Financing (NPF) tidak berpengaruh terhadap ketahanan BPS BPIH, sedangkan Net Operating Margin (NOM) terbukti berpengaruh negatif terhadap ketahanan BPS BPIH.

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

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.

Dampak Pertumbuhan Dana Pihak Ketiga, Pertumbuhan Kredit, Risiko Kredit dan Financial Technology terhadap Profitabilitas Bank Konvensional Masa Pandemi Covid-19 Manalu, Novita Yenni Boang; Moeljadi, Moeljadi; Widiastuti, Ni Putu Eka
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.7057

This study was conducted with the aim of analyzing the impact of third party funds (DPK), credit growth and financial technology on the profitability of conventional banking during the Covid-19 pandemic. The population is conventional banking in Indonesia listed on the IDX in 2018-2021. Sample selection used purposive sampling technique. The secondary data source used taken from financial reports of samples for the 2018-2021 period and is analyzed using panel data regression technique. The findings indicated that DPK and credit growth have an insignificant effect on bank profitability, credit risk has a negative impact on bank profitability, while financial technology is proven to have a significant effect on bank profitability. The implication of the results is to provide an overview of the impact of DPK growth, credit growth, credit risk, and financial technology on the profitability of conventional banking during the Covid-19 outbreak.

Realisasi Desa Curug Menjadi Desa Wisata Di Kecamatan Gunung Sindur, Kabupaten Bogor Kamaluddin Nashir, Asep; Kusumajanti, Kusumajanti; Widiastuti, Ni Putu Eka; Maryam, Siti; Ananda, Asri Dwi
Indonesian Journal of Society Engagement Vol. 5 No. 3: Desember 2024
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/ijse.v5i3.179

Curug Village, Gunung Sindur District, Bogor Regency has made efforts to become an edutainment tourism village. One year of mentoring by the UPNVJ PPDM Scheme PKM Team has made efforts to prepare Curug Village to become a tourism village by the Curug Village Government forming a Tourism Awareness Group, determining Kampung Sawah Pulo as a rice field tourism location. The residents' discussion in RT 03 RW 03, Curug Village has agreed to make their area a tourism location. Based on the results of the Social Economic Environmental Awareness study in realizing the Fish Edutourism Tourism Village in achieving economic independence, it is necessary to provide assistance to the Tourism Awareness Group so that this ideal can be realized. Support from the Village Government is the main requirement to make Curug Village a tourism village in addition to full support from all villagers. The Applied PKM / Community Partnership Team intends to assist in solving problems in realizing a tourism village in Curug Village from the fields of Group Communication, Finance, Diplomacy, Politics. The next goal is to realize community independence in Curug Village by taking on economic roles according to their abilities. In addition, this Applied PKM supports the achievement of the Sustainable Development Goals (SDGs) point eight, namely decent work and economic growth, especially in Curug Village. Optimization of the Tourism Awareness Group of the Sawah Pulo Village community in accordance with the urgency of the needs of the Curug Village community.

FACTORS AFFECTING ORGANIZATIONAL CITIZENSHIP BEHAVIOR ON THE ENVIRONMENT OF COMMUNITY ORGANIZATIONS IN INDONESIA Navis, Maolan Wildan; Widiastuti, Ni Putu Eka; Sumardjo, Mahendro
Jurnal Aplikasi Manajemen Vol. 18 No. 3 (2020)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2020.018.03.05

The objective of this research is to analyze the influence of all the exogenous variables on organizational citizenship behavior through the organizational culture. This research uses primary data that were obtained by giving the questionnaires directly to the participants of this research as well as using google form. The total number of participants of this research is 75 samples which include people with different positions ranging from syuriah level to MWC level. The method of the research used in this research is multivariate analysis with SEM. The results of this research showed that transformational leadership significantly influenced organizational culture, Transformational Leadership to Organizational citizenship behavior had no significant impact, HR Reposition significantly impacted Organization culture, HR Reposition had a positive and significant influence on organizational citizenship behavior, Spiritual Quotient had a significant effect on Organizational Culture, Spiritual Quotient had a negative and significant effect on organizational citizenship behavior and Organizational citizenship behavior had a positive and significant influence on Organization Culture. For future research, it is advised to take the research time range from 6 to 12 months to get a more complete analysis. And since the scope of research is only PCNU, it is also advised that for further research to do different objects such as PWNU or even PBNU so that the research can result in a distinctive and unique finding that can be compared to the findings of this research.

Co-Authors Agustine Dwianika Alfian Suradiansyah Alfida Aziz Ananda, Asri Dwi Anggie Wiyana Ari Febriansyah Arwaly Haifa Salsabila Asep Kamaluddin Nashir Atira Syakira Ayunita Ajengtiyas Saputri Mashuri Budi Kurniawan Budi Kurniawan Burhanudin Yusuf Ramadhan Carissa Angelique Febryan CARMEL MEIDEN Diana Frederica Diana Frederica Dianwicaksih Arieftiara Dinda Oktaviyanti Dini Fatihatul Hidayah Eka Ermawati Elsa Chusniah Erna Hernawati Erna Hernawati, Erna Esther Dwitia Eva Herianti Fadya Wulan Tedjasukmana Febriansyah, Ari Fernando, Kenny Hidayah, Dini Fatihatul Ihsan Saifuljihad Indah Masri Josua Rolamdo Jubaedah Nawir Kamaluddin Nashir, Asep Karina Cornelia Kenny Fernando Kusumajanti Lina Said Magdalena, Febriani Cristina Susianti Mahendro Sumardjo Mahendro Sumardjo, Mahendro Manalu, Novita Yenni Boang Marundha, Amor Masripah Meiden, Carmel Meiwindriya Mutya Gading Moeljadi Moeljadi, Moeljadi Muhammad Adrian Muluk Muhammad Ridwan Muhammad Zidan Rosyid Mulyantini, Sri Navis, Maolan Wildan Nita Rosadiya Putriningtyas, Indira Rahmasari Fahria Randy Kuswanto Ronika, Zakila Cahya Sahara, Ulfa Saifuljihad, Ihsan Salsabila, Arwaly Haifa Saprudin Saprudin Saprudin Saprudin Satria Yudhia Wijaya Senja Nuansari Shallsa Billa Elhusza SITI MARYAM Sjam, Juska Meidy Enyke Sophia Mardiyah Sultan Maulana Yunus Susilawati Susilawati Tutty Nuryati Tutty Nuryati Uswatun Khasanah Wiwi Idawati Wiwik Ari Sandi Wulandary, Ike Yeni Ekowati Yuli Dias Pratama Yunus, Sultan Maulana Zahra Azizah Zakila Cahya Ronika

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