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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 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
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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

Abstract

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

Abstract

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.
Environmental, Social, and Governance Disclosure as Pathway to Business Sustainability on the Mining Companies in Indonesia and America Putriningtyas, Indira; Widiastuti, Ni Putu Eka; Sjam, Juska Meidy Enyke
Jurnal Aplikasi Manajemen Vol. 22 No. 1 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.01.09

Abstract

This research aims to examine the influence of Environmental, Social, and Governance Disclosure, Capital Structure, and Managerial Ownership on Financial Performance, with Good Corporate Governance as a moderating variable. The research focuses on Indonesian and American mining companies listed on the Indonesian Stock Exchange and the New York Stock Exchange. The number of samples in this research was 250 mining companies in Indonesia and 75 mining companies in America. The research employs purposive sampling method to select the sample. The results show that Environmental, Social, and Governance Disclosure negatively affects financial performance in both Indonesia and America, indicating that higher levels of Environmental, Social, and Governance Disclosure are associated with lower financial performance. Capital structure, as measured in Debt to Asset Ratio, has a negative influence on Financial Performance both in Indonesia and America, implying that greater reliance on debt is linked to poorer financial performance. Managerial Ownership exhibits a positive influence on financial performance in both Indonesia and America, suggesting that higher levels of managerial ownership are associated with better financial performance. In Indonesia, Good Corporate Governance as a moderation strengthens the influence of Environmental, Social, and Governance Disclosure on financial performance. However, in America, Good Corporate Governance does not have a similar strengthening influence. Good Corporate Governance as a moderation also strengthens the influence of Capital Structure on financial performance in Indonesia, but not in America. Good Corporate Governance as a moderation does not enhance the influence of Managerial Ownership on financial performance in both Indonesia and America.
Pendampingan Mewujudkan Kesadaran Wajib Pajak Bagi Penggiat UMKM Desa Gede Pangrango Kecamatan Kadudampit, Sukabumi Widiastuti, Ni Putu Eka; Idawati, Wiwi; Masri, Indah; Susilawati, Susilawati; Nuryati, Tutty; Khasanah, Uswatun; Saprudin, Saprudin; Kuswanto, Randy; Adrian Muluk, Muhammad; Kurniawan, Budi
Indonesian Journal of Society Engagement Vol. 6 No. 1: April 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/ijse.v6i1.178

Abstract

This community service project conducted by the Jakarta area accounting lecturer forum team aims to increase tax awareness among Micro, Small, and Medium Enterprise (MSME) owners in the Gede Pangrango Tourism Village. The project conducted workshops, provided individual tax assistance, and advocated for policy changes. As a result, there is potential for a significant increase in tax awareness, improved tax compliance, and increased tax revenue following these activities. The project successfully established a sustainable tax education program for MSME owners in Gede Pangrango Village with several contributions, including: (1) increased tax knowledge and compliance; (2) empowerment of MSMEs; (3) improved quality of financial statements; (4) increased competitiveness of MSMEs, and (5) appreciation from the local government for the role of academics in assisting MSME owners to understand tax obligations.
PERENCANAAN PAJAK DENGAN MEMANFAATKAN PP NO. 23 TAHUN 2018 (Studi Kasus Pada PT X di Jawa Timur) Ronika, Zakila Cahya; Hidayah, Dini Fatihatul; Febriansyah, Ari; Yunus, Sultan Maulana; Saifuljihad, Ihsan; Widiastuti, Ni Putu Eka
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

Abstract

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.
TRANSFORMASI DIGITAL PERPAJAKAN: STRATEGI UMKM DI BOGOR UNTUK MEMPERKUAT KEPATUHAN DAN DAYA SAING MELALUI PELATIHAN DAN PENDAMPINGAN Dwianika, Agustine; Kurniawan, Budi; Said, Lina; Herianti, Eva; Marundha, Amor; Fernando, Kenny; Widiastuti, Ni Putu Eka
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23930

Abstract

This Community Service (PKM) program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Curug Village, Bogor Regency, in understanding and utilizing digital-based taxation services. The activity, organized by the Forum of Accounting Lecturers of Higher Education (FDAPT) of the Indonesian Accountants Association, Jakarta Region, focuses on training and mentoring regarding e-SPT, MSME taxation, tax rates, and tax calculations, as well as promoting digital adoption in financial administration. A participatory and applied approach was used, involving partner needs identification, intensive training, and continuous mentoring. Evaluation was conducted through a comparison of pre-test and post-test scores. Results show a significant increase in participants' knowledge regarding digital tax obligations, with 85% of participants able to perform e-Filing and e-Billing independently and 70% beginning to use simple financial recording applications. A paradigm shift occurred from "tax-averse" to "tax-compliant due to awareness of rights and obligations." This activity successfully improved digital tax literacy, fostered compliance based on awareness, and created a more transparent business ecosystem, aligning with government efforts in national economic digitalization. This model is recommended for replication and multi-stakeholder collaboration.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v2i07.364

Abstract

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 Impact of Independence, Audit Experience, Competence and Red Flags on Auditors, Fraud Detection Ability Sahara, Ulfa; Widiastuti, Ni Putu Eka
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1153

Abstract

This study aims to examine the influence of independence, audit experience, competence, and red flags on auditors’ ability to detect fraud. Data were collected through the distribution of questionnaires to auditors working at Public Accounting Firms across Indonesia. The respondents consisted of auditors currently employed in these firms. The findings reveal that independence, audit experience, and red flags do not have a significant impact on auditors’ ability to detect fraud. However, the study demonstrates that competence significantly influences auditors’ effectiveness in detecting fraudulent activities.
Co-Authors Adrian Muluk, Muhammad Agustine Dwianika Alfian Suradiansyah Alfida Aziz Ananda, Asri Dwi Anggie Wiyana Ari Febriansyah Arwaly Haifa Salsabila Asep Kamaluddin Nashir Ayunita Ajengtiyas Saputri Mashuri Azizah, Zahra Budi Kurniawan Burhanudin Yusuf Ramadhan CARMEL MEIDEN 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 Febryan, Carissa Angelique Fernando, Kenny Gading, Meiwindriya Mutya Hidayah, Dini Fatihatul Ihsan Saifuljihad Indah Masri Josua Rolamdo Jubaedah Nawir Kamaluddin Nashir, Asep Karina Cornelia Kusumajanti, Kusumajanti Lina Said Magdalena, Febriani Cristina Susianti Mahendro Sumardjo Mahendro Sumardjo, Mahendro Manalu, Novita Yenni Boang Marundha, Amor Masripah Meiden, Carmel Moeljadi Moeljadi, Moeljadi Muhammad Ridwan Muhammad Zidan Rosyid Mulyantini, Sri Navis, Maolan Wildan Nita Rosadiya Nuryati, Tutty Putriningtyas, Indira Rahmasari Fahria Randy Kuswanto Ronika, Zakila Cahya Sahara, Ulfa Saifuljihad, Ihsan Salsabila, Arwaly Haifa Saprudin Saprudin Saprudin Saprudin, Saprudin Satria Yudhia Wijaya Sembiring, Rinawati Senja Nuansari Shallsa Billa Elhusza SITI MARYAM Sjam, Juska Meidy Enyke Sophia Mardiyah Sultan Maulana Yunus Susilawati, Susilawati Syakira, Atira Wiwi Idawati Wiwik Ari Sandi Wulandary, Ike Yeni Ekowati Yuli Dias Pratama Yunus, Sultan Maulana Zakila Cahya Ronika