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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Journal of Public and Business Accounting Jurnal Akademik Pengabdian Masyarakat E-JURNAL AKUNTANSI
I Made Dwi Harmana
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Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Pendampingan Pajak Bagi Pelaku UMKM Desa Siangan Agar Taat Administratif Wirawan, I Made Dwi Sumba; I Made Dwi Harmana; I Wayan Chandra Adyatma
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 1 No. 1 (2023): November: Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v1i1.1370

Abstract

The state has a role in providing support to MSMEs, but MSMEs often face significant challenges, especially in terms of taxation. One of the main challenges faced by MSMEs is the lack of understanding of taxation caused by a lack of understanding of taxation, a low level of awareness, and the perception that the process of paying or managing taxes is complicated. The results of community service are in the form of understanding of Siangan Village MSME actors of the importance of orderly tax administration. From the community service activities that have been carried out in Siangan Village, it will provide additional education about MSME taxation and tax administration that should be carried out by MSMEs.
Pelatihan Metode Pencatatan Akuntansi Dan Pajak UMKM Dalam Penerapan Program Smart City, Bindu Experience Wirawan, I Made Dwi Sumba; I Made Dwi Harmana; I Wayan Chandra Adyatma
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 1 No. 1 (2023): November: Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v1i1.1371

Abstract

The drastic increase in the number of MSMEs during the pandemic illustrates that small and medium enterprises are one type of industry that is able to survive in crisis conditions. Bindu Village is a village that implements a smart city system with a concept introduced by the village, namely the Bindu Experience. This concept provides an experience of how Bindu Village is a beautiful but dense village with the use of technology, all corners of the village have been reached by WiFi signals. In practice, the use of technology has not been very effective, so the utilisation of these resources can still be improved. The number of people who switch professions to become entrepreneurs makes business activities unable to be carried out professionally, so that business activities are difficult to develop. The main problem is the low awareness of the community in carrying out their obligations as taxpayers, as well as traditional business management without recording every transaction, making it difficult to see whether their business activities are developing or not. The solution offered to overcome these problems is to conduct training, mentoring, and seminars in managing businesses professionally, both in terms of financial management, recording, and business development, it is hoped that this will be able to improve the economy of the community, especially the Bindu Traditional Village. The methods used in community service activities are socialization, focus group discussions, mentoring, training, and entrepreneurial seminars to meet the needs of partners related to improving the economic conditions of their communities affected by the pandemic.
PENGARUH PAJAK TANGGUHAN DAN TAX TO BOOK RATIO TERHADAP KINERJA PERUSAHAAN I Made Dwi Harmana; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 6 No 3 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pajak tangguhan dan tax to book ratio terhadap kinerja perusahaan. Penelitian ini menggunakan Return on Investment (ROI) sebagai proksi dari kinerja perusahaan. Dengan menggunakan metode purposive sampling terpilih sebanyak 33 perusahaan manufaktur periode 2010-2011 menjadi sampel penelitian ini. Pengujian asumsi klasik menggunakan uji normalitas, heteroskedastisitas, multikolinearitas, dan autokorelasi. Analisis regresi yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Berdasarkan pembahasan hasil penelitian membuktikan pajak tangguhan memiliki pengaruh positif signifikan terhadap kinerja perusahaan, sedangkan tax to book ratio tidak berpengaruh terhadap kinerja perusahaan. Kata kunci: pajak tangguhan, tax to book ratio, kinerja perusahaan
Penerapan Metode Activity Based Costing System Dalam Menentukan Tarif Rawat Inap Harmana, I Made Dwi
Journal of Public and Business Accounting Vol. 1 No. 2 (2020): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.356 KB) | DOI: 10.31328/jopba.v1i2.120

Abstract

Abstract. The purpose of this study was to determine the amount of inpatient rates when using the Activity Based Costing method at Abadi Medical Tabanan Hospital. As well as analyzing the large comparison of inpatient room rates between the Activity Based Costing System method and the traditional methods that have been implemented by the Abadi Medical Tabanan Hospital so far. This research is a descriptive study with a quantitative approach. The data collection techniques used in this study were documentation, observation, and interviews. The data analysis method used is by calculating the cost of inpatient services based on traditional cost accounting, calculating the cost of inpatient rooms based on the Activity Based Costing method, where the results of the calculation of the two methods will be compared to the cost of inpatient rooms. The results of the calculation of the cost of inpatient care at the Abadi Medical Tabanan Hospital using the Activity Based Costing System showed that the difference between the lower rates for VIP room 1 was IDR 31,997.07, while the higher rate occurred in VIP Room 2 with a difference of IDR 56,570. , 68, Class 1 IDR 193,765.10, Class 2 IDR 47,881.33 and class 3 IDR 79,375.90. Keywords: Activity Based Costing, traditional methods, inpatient rates
Meningkatkan Nilai Perusahaan Melalui Struktur Modal Dan Good Corporate Governance Harmana, I Made Dwi
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.5103

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana struktur modal yang efisien dan penerapan prinsip-prinsip good corporate governance dapat meningkatkan nilai perusahaan. Struktur modal yang seimbang antara utang dan ekuitas dianggap penting untuk mengoptimalkan keuntungan finansial dan meminimalkan risiko kebangkrutan. Sementara itu, penerapan good corporate governance yang kuat melalui transparansi, akuntabilitas, tanggung jawab, independensi, dan keadilan diharapkan dapat meningkatkan kepercayaan investor dan memastikan pengambilan keputusan yang berfokus pada kepentingan jangka panjang. Penelitian ini dilakukan di perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018 – 2021. Penentuan sampel menggunakan purposive sampling dan diperoleh 76 perusahaan. Hasil penelitian menunjukan bahwa struktur modal tidak berpengaruh pada nilai perusahaan, sedangkan good corporate governance berpengaruh terhadap nilai perusahaan.
Mekanisme Kualitas Audit dan Implementasi CSR dalam Mengurangi Tax Aggressive Wirawan, I Made Dwi Sumba; Harmana, I Made Dwi
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.5112

Abstract

Penghasilan negara yang paling dominan bersumber dari pajak. Agresivitas pajak merupakan upaya yang dilakukan perusahaan guna menekan beban pajak yang perlu mereka bayarkan. Pemerintah menganggap pajak sebagai sumber pendanaan pembangunan yang sangat penting. Di sisi lain, dunia usaha justru memandang pajak sebagai beban yang dapat mengurangi keuntungannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas audit dan corporate social responsibility (CSR) terhadap agresivitas pajak. Penelitian ini dilakukan pada perusahaan property dan real estate yang tercatat di Bursa Efek Indonesia tahun 2020 – 2022. Jenis metode penelitian yang digunakan ini ialah metode kuantitatif dengan purposive sampling yang digunakan sebagai metode penentuan sampel. Analisis regresi linier berganda merupakan metode analisis data yang digunakan pada penelitian ini. Hasil dari penelitian ini menunjukkan bahwa baik kualitas audit tidak berpengaruh terhadap agresivitas pajak, sedangkan Corporate Social Responsibility (CSR) berpengaruh negatif terhadap agresivitas pajak.
Co-Authors I Made Dwi Sumba Wirawan I Wayan Chandra Adyatma Ketut Alit Suardana