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All Journal Kinerja Jurnal Akuntansi Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Dinamisia: Jurnal Pengabdian Kepada Masyarakat JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi
Eddy, Endah Purnama Sari
Universitas Kristen Maranatha
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Analisis Perbandingan Tax Amnesty Jilid I dan Tax Amnesty Jilid II Pada KPP Pratama Bandung Bojonagara Eddy, Endah Purnama Sari; Hidayat, Vinny Stephanie; Yunita, Imelda
Jurnal Akuntansi Vol 12 No 3 (2024): AKUNESA (Mei 2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v12n3.p317-330

Abstract

Pajak merupakan sumber penerimaan penting bagi negara kita, maka dari itu penerimaan pajak diharapkan dapat meningkat setiap tahunnya. Salah satu upaya pemerintah dalam hal tersebut yaitu dengan mengadakan Tax Amnesty baik Jilid I maupun Jilid II (Program Pengungkapan Sukarela). Penelitian ini bertujuan untuk mengetahui perbedaan penerimaan pajak pada Tax Amnesty Jilid I dan Tax Amnesty Jilid II (Program Pengungkapan Sukarela) di KPP Pratama Bandung Bojonagara. Penelitian ini menerapkan metode deskriptif dan pendekatan kuantitatif atas data penerimaan pajak pada tahun 2017 & 2022 di KPP Pratama Bandung Bojonagara dengan sumber primer serta alat uji hipotesis Wilcoxon Signed Rank Test. Hasil yang diperoleh yaitu terdapat peningkatan yang tidak signifikan pada rata-rata penerimaan pajak Tax Amnesty Jilid I dan Tax Amnesty Jilid II (Program Pengungkapan Sukarela) di KPP Pratama Bandung Bojonagara
Digital Communication Skills in Business: Their Impact on Millennials Lingga, Ita Salsalina; Tjun , Lauw Tjun; Marpaung, Elyzabet Indrawati; Prayogo, Enny; Eddy , Endah Purnama Sari; Dwistia , Reynald Emmanuel; Widjaja, Kanisius Kevin
Jurnal Pengabdian Pada Masyarakat Vol 9 No 3 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i3.828

Abstract

The world has made extraordinary developments in the field of internet technology since the industrial revolution 4.0 era, which was marked by a transformation towards digitalization in all aspects. We can see that digitalization has resulted in changes in communication patterns and information seeking, thus having a big impact on people's life patterns. Digital communication has greatly influenced face-to-face communication among the millennial generation. Technological developments not only have a positive impact on the millennial generation but also have negative impacts, such as: the communication process is changing from active to passive; reduced face-to-face communication; a lack of focus in communication; and online and virtual communication behavior. This is the background for conducting training to the millennials at GJKI Andir. Several points to be achieved through this community service activity are: (1) provide an understanding of what is meant by digital communication skills and their impact on the business world; (2) provide an understanding of the importance of digital communication skills for millennials and their negative impacts; and (3) provide an understanding of the main problems of digital communication and problem-solving solutions. The research results are targeted to be a reference regarding the importance of digital communication, problems, and solutions.
Model Pelatihan Perpajakan bagi Badan Hukum Yayasan di Indonesia Meyliana, Meyliana; Eddy, Endah Purnama Sari; Setiana, Sinta; Silaban, Barnabas Tridig; Febianti, Febi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.001

Abstract

Pengabdian ini bertujuan untuk memberikan pengetahuan berupa dasar perundang-undangan serta tata cara menghitung, memotong, dan melaporkan bagian dari ketentuan perpajakan yang berlaku bagi badan hukum yayasan di Indonesia. Metode yang digunakan dalam pengabdian ini tersusun dalam tahap perencanaan, tahap pelatihan mengenai ketentuan perpajakan bagi yayasan, dan tahap evaluasi. Materi pelatihan ini berisi teori disertai contoh kasus perhitungan. Melalui pendekatan ini para peserta pelatihan terlihat lebih mengerti dan antusias dalam mencoba melakukan perhitungan-perhitungan yang ada. Berdasarkan wawancara kepada peserta pelatihan diperoleh kesimpulan bahwa pendekatan menggunakan perhitungan contoh kasus membuat peserta lebih memaknai dan menjiwai praktik perhitungan ketentuan perpajakan yang ada. Diharapkan pelatihan ini dapat memberikan manfaat untuk meningkatkan kewaspadaan terhadap segala bentuk ketentuan perpajakan sehubungan dengan berbagai kegiatan yang dilakukan Jujur Ministry di bawah naungan Yayasan Terobosan Baru Indonesia.
Analisis Penilaian Kinerja Organisasi Perangkat Daerah Di Kota Bandung (Studi Kasus Pada Dinas Pemakaman & Pertamanan; Dinas Kependudukan & Pencatatan Sipil dan Dinas Pemuda dan Olahraga) Endah Purnama Sari; Santy Setiawan; Alif Rifky Adilah
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.483

Abstract

Abstract The realization of a good and accountable governance is the hope of all parties. It is expected that the development and implementation of an accountability system that is accurate, clear, legitimate so that the government and development can be carried out efficiently, effectively, cleanly and responsibly and free from corruption, collusion and nepotism (KKN). Based on Speklé and Verbeeten (2013) studies indicating that contractibility moderates the relationship between the use of performance-oriented system performance incentives. The use of performance measurement systems for the purpose of negative incentives affects organizational performance, but this effect is too heavy when Contractibility is high. The type of this research is causal explanatory, and the research sample is population 3 SKPD (Work Unit of Local Area) located in Bandung with data analysis technique using Moderated Regression Analysis (MRA) or interaction test is a special application of linear regression where in regression equation contain Elements of interaction (multiplication of two or more independent variables). Keywords: Performance Appraisal System, Performance, Contractibility, SKPD Bandung, Public Sector
The Impact Analysis of Return on Asset, Leverage and Firm Size to Tax Avoidance Endah Purnama Sari Eddy; Aurora Angela; Erna -
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2908

Abstract

Penelitian ini bertujuan untuk menemukan bukti empirik mengenai seberapa besar pengaruh Return On Asset, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance. Variabel independennya adalah Return On Asset, Leverage dan Ukuran Perusahaan sedangkan variabel dependennya adalah Tax Avoidance. Populasi pada penelitian ini menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2013-2017. Sampel yang dikumpulkan menggunakan Purposive Sampling Method. Penelitian ini menggunakan Metode Analisis Regresi Berganda. Berdasarkan uji hipotesis, didapatkan nilai signifikansi > 0.05, yang berarti bahwa Ho diterima, yang berarti bahwa tidak terdapat pengaruh Return On Asset (ROA), Leverage dan Ukuran Perusahaan terhadap Tax Avoidance. Kata Kunci: Return On Asset, Leverage, Firm Size, dan Tax Avoidance
Co-Authors AA Sudharmawan, AA Alif Rifky Adilah Aurora Angela Candra Sinuraya Christine Dwi Karya S Clairine Agelica Riona Saputra Daniel Togu Halomoan Debbianita Dwistia , Reynald Emmanuel Eiren Eunike Elvina Elvina Elvina Elvina Elysabeth I Marpaung Elyzabet Indrawati Marpaung Enny Prayogo Erna - Febianti, Febi Hanny Hanny Herman Kambono I Nyoman Agus Wijaya Ita Salsalina Lingga Joni Joni Lauw Tjun Tjun Leliana Lidya Agustina Livia Yonathan M. Sienly Veronica Maria Natalia Meyliana Meyliana Meythi, Meythi Nunik Lestari Dewi Nunik Lestari Dewi Oktavianti Oktavianti Oktavianti Oktavianti Prayogo, Enny Ranesa Thedya Riki Martusa Rini Handayani Santy Setiawan Saputra, Clairine Agelica Riona Se Tin Silaban, Barnabas Tridig Sinta Setiana Steven Asher Tjun , Lauw Tjun Verani Carolina Vinny Stephanie Hidayat Widjaja, Kanisius Kevin Yenni Carolina Yuliana Gunawan Yuliana Gunawan