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Pelatihan Software Akuntansi Accurate Online dalam Laporan Aktivitas Gereja Kristus Yesus - Medan Sulia; Mie Mie; Riny
I-Com: Indonesian Community Journal Vol 3 No 4 (2023): I-Com: Indonesian Community Journal (Desember 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v3i4.3523

Abstract

Software Accurate Online merupakan software yang digunakan untuk membantu pencatatan pembukuan dan pengelolaan data keuangan. Termasuk Gereja Kristus Yesus (GKY) telah menggunakan software Accurate.  Sinode GKY telah memberikan pelatihan, namun pengurus gereja masih mengalami kesulitan dalam pemahaman dan pengoperasian. Tujuan pelatihan dilakukan untuk memberikan keterampilan peserta dalam menggunakan software Accurate. Metode dalam kegiatan ini adalah diawali dengan persiapan pelaksanaan kegiatan pengabdian yaitu pengerjaan materi pelatihan dan persiapan pelaksanaan kegiatan lainnya. Peserta merupakan pengurus yang ditugaskan dalam pengelolaan dan pelaporan laporan aktivitas. Berdasarkan hasil jawaban pretest dan post test menunjukkan adanya peningkatan pemahaman terkait penggunaan  Accurate Online sebelum dan sesudah pelatihan. Dapat disimpulkan bahwa pelatihan ini telah memberikan bantuan pemahaman yang lebih baik terkait software akuntansi Accurate Online. Peserta tertarik untuk mempelajari lebih lanjut aplikasi akuntansi Accurate. Namun, hal ini tidak dapat dilanjutkan mengingat bahwa dibutuhkan peran serta pihak ketiga dan waktu yang jauh lebih panjang dari yang sebelumnya dilakukan.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN LQ45 DI BEI PERIODE 2019-2021 Sulia Sulia
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.1301

Abstract

Tax avoidance merupakan upaya dari perusahaan untuk meminimalisir beban pajak yang akan dibayar dengan memanfaatkan celah yang ada dalam perpajakan. Objective dari penelitian ini adalah menguji dan menganalisis faktor-faktor yang dapat mempengaruhi Tax Avoidance. Penelitian ini berobjek pada emiten yang terdaftar di Bursa Efek Indonesia selama periode 2019-2021. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini berjumlah 60 perusahaan. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh sampel sebanyak 34 perusahaan dengan total pengamatan 102. Metode analisis data yang digunakan adalah analisis regresi linier berganda dan diolah menggunakan perangkat lunak IBM SPSS AMOS 24. Hasil penelitian menunjukkan bahwa variabel Return on Asset (ROA) dan leverage tidak berpengaruh signifikan terhadap tax avoidance. Sedangkan ukuran perusahaan berpengaruh negatif terhadap tax avoidance pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2019-2021.
Belajar Bisnis Seru dengan Praktik Langsung Game Jack’s Milyarder Anita Tarihoran; Evi Juita Wailan’An; Yola Yolanda; Sulia Sulia; Sonya Enda Natasha S. Pandia
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol6No1.pp1-5

Abstract

The purpose of this activity is to improve students' understanding and interest in the business world through contextual and interesting methods. In addition, this program also aims to provide alternative models of entrepreneurship learning that can be used by teachers in classroom learning activities on an ongoing basis. This community service activity will be carried out through a participatory and educational approach that is designed in stages to suit the level of understanding of high school students. The method of implementing the activity consists of initial socialization and coordination activities, basic business and entrepreneurship training, Jack's Billionaire game simulation, reflective discussion and learning evaluation, monitoring and mentoring after the activity. The overall activity continued to run well and smoothly. The students remained enthusiastic in participating in each session, from training to educational games. The community service team was also pleased because the main objective of this activity could be achieved, namely to improve students' understanding and interest in the business world and entrepreneurship through fun methods.Abstract also written in English containing key issues, objectives, methods and results of implications.
Pengaruh Green Accounting, Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Nilai Perusahaan Industrial Periode 2023-2024 Mie Mie; Sulia Sulia; Iskandar Muda Situmorang
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp195-208

Abstract

The Tobin's Q formula is a measure of company value that is considered more rational because it considers the liability element in its calculation. This model combines all elements of the company's debt and equity, thus focusing not only on investors but also on creditors. Sustainability issues have become a global concern with increasing awareness of climate change, environmental degradation, and limited natural resources. Global organizations such as the United Nations, through the Sustainable Development Goals (SDGs), encourage all sectors, including the business sector, to integrate environmental and social aspects into their business strategies. The purpose of this study is to identify and analyze the influence of Green Accounting, Environmental Performance, and Company Size on Company Value (Tobin's Q Formula). The sampling method used was purposive sampling, and 56 companies were obtained that met the research criteria. The research data came from the annual financial reports of industrial companies published on the Indonesia Stock Exchange during the 2023-2024 period. The data testing method used the SPSS application. The research results show that Green Accounting and Environmental Performance have no effect on company value. Company size has a significant effect on company value.
Co-Authors Agustina - Ali Djamhuri Anita Tarihoran Iskandar Muda Situmorang Mie Mie Mie Mie Rice Rice Rice Rice rice rice Riny Seti Eli Larosa Sonya Enda Natasha S Pandia Suriani Ginting Wailan An, Evi Juita Yola Yolanda