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All Journal Comment: an International Journal of Community Development Mega Aktiva: Jurnal Ekonomi dan Manajemen jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Nusantara Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti
Ice Nasyrah Noor
Universitas Trisakti
Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pelatihan Pajak Dalam Upaya Peningkatan Pemahaman Praktik PPN Untuk Koperasi Bagi Anggota INKOPAD Vinola Herawaty; Florus Daeli; Ayu Aulia Oktaviani; Ice Nasyrah Noor
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1243

Abstract

Cooperatives function and have a role in building and increasing the business potential and capabilities of members and the community. However, in reality the management of cooperatives in Indonesia is still not optimal, this is partly due to the lack of knowledge of cooperative partners on tax regulations and cooperative tax administration, as well as the large number of cooperative management who are incompetent and lack socialization regarding tax regulations. Failure to comply with tax obligations will certainly result in fines and administrative sanctions which should be avoided by each agency. Therefore, in an effort to increase understanding of tax practices within cooperatives, it is necessary to have competency-based training activities for cooperative members. The Faculty of Economics and Business (FEB) of Trisakti University in collaboration with the Indonesian Army Cooperative Main (INKOPAD) makes this happen in the form of training activities for the community. This training aims to increase understanding and competence in the practice of Value Added Tax (VAT) in cooperative activities. The method of counseling and training activities is used as a solution to the problems of existing partners. After this training, cooperative members' understanding of VAT practices in cooperative activities has increased.
Pelatihan Pelaporan Keuangan dan Insentif Pajak Bagi Pelaku UMKM di Kecamatan Bekasi Barat Ice Nasyrah Noor; Eka Pujianthi
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1572

Abstract

Kegiatan usaha yang dilakukan oleh UMKM dapat menciptakan lapangan pekerjaan bagi masyarakat. Namun yang menjadi kendala bagi UMKM yaitu sangat sedikit UMKM yang mampu melakukan pencatatan, pembukuan bahkan laporan keuangan. Selain dapat mengetahui perkembangan usaha yang sedang dijalankan, pelaku usaha juga dapat mengontrol biaya usaha, mengetahui hutang dan piutang, mengontrol aset, hingga menghitung pajak. Program insentif pajak sangat bermanfaat untuk pelaku UMKM terutama yang terkena dampak pandemi. Insentif pajak memudahkan bagi pelaku UMKM, sebab Wajib Pajak UMKM tidak perlu menyampaikan pajak terutangnya. Namun perlu menyampaikan laporan realisasi kinerja bulanan. Berdasrkan survey awal yang dilakukan pada pelaku UMKM di Kecamatan Bekasi Barat menunjukkan bahwa para pelaku UMKM tersebut belum membuat pelaporan keuangan yang disebabkan kareng kurangnya pemahaman atas penyusunan laporan keuangan dan program insentif   pajak. Oleh karena itu, perlu adanya pelatihan dan penyuluhan bagi para pelaku UMKM terkait penyusunan laporan keuangan dan kesempatan insentif pajak bagi UMKM. Pelaksanaan kegiatan PKM telah berjalan lancer sesuai dengan jadwal yang telah ditetapkan. Kegiatan yang dilakukan mendapatkan respon yang positif dari para pelaku UMKM di Kecamatan Bekasi Barat dengan melihat keaktifan peserta selama kegiatan berlangsung. Setelah kegiatan berlangsung pelaku UMKM di Kecamatan Bekasi Barat memahami akan pentingnya penyusunan laporan keuangan bagi kelangsungan usaha serta pelaporan atas insentif pajak.
PREDICTION OF FINANCIAL REPORTING FRAUD WITH CROWE’S FRAUD PENTAGON MODEL Harti Budi Yanti; Sekar Mayangsari; Slamet Wiyono; Ice Nasyrah Noor; Melinda Siregar; Intan Desiani
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.17293

Abstract

This study aims to examine the factors that influence fraudulent financial statements using the Crowe's Pentagon model approach. There are five dimensions in this model including Pressure, Opportunity, Rationalization, competence and arrogance. Financial instability, and leverage, is a proxy for measuring the Pressure variable. Composition of Directors and Head of Internal Auditor turnover is a proxy for measuring the Opportunity variable. Restatement times of financial statements and Change in accounting policy, become a proxy for measuring the Rationalization variable. Undeclared Policies and Special purpose entities are proxies for measuring Competence variables. CEO arrogance is measured by the frequency of CEO photo views. The research sample is 115 firm year companies listed on the LQ 45 index with an observation period of 2017 to 2019. The results of the study prove that the head of internal audit turnover, Restatement times, Change in Accounting policy, Special purpose entities and also CEO Picture have a positive effect on financial fraud. statement.
GRI STANDARDS-BASED SUSTAINABILITY REPORTING DISCLOSURE PRACTICES ACROSS COUNTRIES Rein Yosua Yehezkiel; Christina Dwi Astuti; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.17959

Abstract

The disclosure of sustainability reports based on GRI standards between countries has become a new trend in recent years. This is driven by various factors, such as increasing awareness of sustainability issues, increasing information demands from investors and other stakeholders, and increasing the number of sustainability reporting standards available. This study aims to determine the level of disclosure of sustainability reports in companies engaged in the basic materials and energy industry sector in developed countries (UK, Germany and France) and developing countries (Indonesia, Malaysia and Thailand). The content analysis method is used in this study to assess the content of sustainability reports or integrated company annual reports of 269 selected companies listed in the basic material and energy sectors of the stock exchanges of each country within the period 2019 to 2022. Based on the results of the analysis, it was concluded that the level of sustainability disclosure in accordance with GRI Standards in developed countries is higher than in developing countries for all sectors. In addition, it is also found that there are differences in the completeness of the presentation of sustainability topics where environmental topics are topics that are more fully presented in developed countries in all sectors than in developing countries which are more complete in presenting social topics in all sectors.
Pengaruh Tata Kelola Perusahaan, Pelaporan Keberlanjutan, dan Koneksi Politik terhadap Penghindaran Pajak Ryan Yusuf Hardiono; Faisal Reza Mahendra; Muhammad Irvan Paleva; Ice Nasyrah Noor
Jurnal Syntax Admiration Vol. 5 No. 8 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i8.1409

Abstract

The purpose of this study is to examine the effect of corporate governance, sustainability reporting, and political connections on tax avoidance practices. The data used in the study involves data derived from the financial statements of companies in the infrastructure sector listed on the Indonesia Stock Exchange for the period 2020 to 2022. Information is obtained through the page www.idx.co.id and from the website of each company. The method applied in the research is quantitative method, using purposive sampling data collection technique. While the number of samples selected for this study was 30 observations. The research findings show that corporate governance represented by independent commissioners and audit committees, as well as sustainability reporting has a negative effect on tax avoidance.
Peningkatan Keuangan Keberlanjutan Bagi Wirausaha Muda Dyah Astarini; Lydia Rosintan Simanjuntak; Ice Nasyrah Noor
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.3885

Abstract

Keuangan berkelanjutan melibatkan pengambilan keputusan investasi yang mempertimbangkan faktor lingkungan, sosial, dan tata kelola untuk jangka panjang. UMKM memiliki peran penting dalam mendukung keuangan berkelanjutan. Islamic Entrepreneur Boarding School (IEBS) - Global Nubuwwah Cahaya Insani (GNCI) di Purwakarta, yang memiliki penginapan dan warung kopi, melatih siswa dalam pengelolaan keuangan. Fakultas Ekonomi dan Bisnis Universitas Trisaktis bermitra dengan IEBS untuk memberikan pelatihan mengenai budgeting kepada siswa. Pelatihan ini bertujuan untuk meningkatkan pengetahuan siswa tentang manajemen keuangan dan budgeting, serta memberikan dampak positif pada pendidikan pesantren modern di Purwakarta, sebagai tambahan dari kurikulum yang ada.  Pelatihan mengenai penyusunan anggaran di Islamic Entrepreneurship Boarding School (GNCI) telah menunjukkan antusiasme tinggi dari para siswa. Pelatihan ini sangat efektif dalam meningkatkan pemahaman mereka tentang keuangan, khususnya dalam hal budgeting. Materi yang disajikan relevan dengan kegiatan sehari-hari mereka dan pengalaman mereka saat bertugas di warung kopi pesantren, sehingga memenuhi harapan peserta dan memberikan dampak positif pada pengetahuan keuangan mereka.
Co-Authors Abdul Gaffar Rafid Adhini Wijayanti Aina Zahra Parinduri Amalina, Nurhafifah Ayu Aulia Oktaviani Brina Sitanggang De Gala Christina Dwi Astuti Christina Dwi Astuti Dhea Erka Zahara Dyah Astarini Eka Pujianthi Eka Pujianthi Emma Saur Nauli Sipayung Faisal Reza Mahendra Fatik Rahayu Florus Daeli Harti Budi Yanti Harti Budi Yanti Hotman Tohir Pohan Intan Desiani Lutfi Baradja Lydia Rosintan Simanjuntak Melinda Siregar Meuthia Hamun Muhammad Irvan Paleva Murtanto Murtanto Putri Ramadhani Rein Yosua Yehezkiel Ryan Yusuf Hardiono Sekar Mayangsari Slamet Wiyono Vinola Herawaty Windhy Puspitasari Yanti, Harti Budi Yudha Fatrya Bhakti