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Faktor-Faktor Yang Mempengaruhi Kinerja Dan Efisiensi Bank Perkreditan Rakyat Di Jakarta Widyasari; Nataherwin
Jurnal Ekonomi Vol. 21 No. 3 (2016): November 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i3.27

This study aims to examine the influence of various factors that affect the performance and efficiency of Bank Perkreditan Rakyat (BPR). The analysis of this study is focused on the Bank Perkreditan Rakyat in Jakarta. The sample size was 72 firms-years during 2010-2012. The findings of this study show the influence of market forces, the intensity of bank loans, bank size, risk, quality of management and shareholder value simultaneously to the performance of BPR as follows for ROA was 67.51%, ROE of 64.96%, NII / TA amounted to 71.27%. Based on the results of the regression to examine the effect of market forces, the intensity of bank loans, bank size, risk, quality of management and shareholder value simultaneously to the efficiency of the bank amounted to 82.75% of BPR. Partially LNDEPO, LOANS_TA, NIE_TA negative and significant effect, and to influence LNTA positive and significant effect on efficiency, while for variable LLP_TL and EQUITY_TA not significant.

PENGARUH INSENTIF PAJAK, TARIF PAJAK, SANKSI PAJAK DAN PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SELAMA MASA PANDEMI COVID-19 Syanti Dewi; Widyasari Widyasari; Nataherwin Nataherwin
Jurnal Ekonomika dan Manajemen Vol 9, No 2 (2020)
Publisher : Universitas Budi Luhur

Penelitian ini bertujuan untuk mengetahui pengaruh insentif pajak, tarif pajak, sanksi pajak dan pelayanan pajak terhadap kepatuhan wajib pajak selama masa pandemi Covid-19. Wabah Corona merupakan bencana nasional yang mempengaruhi stabilitas ekonomi nasional dan produktivitas masyarakat. Sehingga pemerintah memberikan insentif dan relaksasi pajak kepada seluruh wajib pajak di Indonesia. Penelitian ini ditujukan untuk mengetahui seberapa sadar atau patuh masyarakat dalam membayar dan melaporkan pajak selama masa pandemi. Karena pertumbuhan ekonomi sangat dipengaruhi oleh tingkat suku bunga dan faktor-faktor produksi berupa investasi dan ketersediaan sumber daya manusia berkualitas. Penelitian ini merupakan penelitian dengan isu yang terbaru, dan ditujukan kepada seluruh wajib pajak perorangan dan badan khusus daerah DKI Jakarta. Jumlah responden sebanyak 63 orang, dan hasil penelitian menyatakan bahwa insentif pajak dan pelayanan pajak tidak berpengaruh dan variabel tarif pajak dan sanksi pajak berpengaruh positif terhadap kepatuhan.

PENGEMBANGAN SISTEM DAN MEKANISME TATA KELOLA KEUANGAN SERTA ANGGARAN ORGANISASI NIRLABA Widyasari -; Syanti Dewi; Nataherwin -
Jurnal Bakti Masyarakat Indonesia Vol 4, No 1 (2021): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v4i1.10941

ABSTRAK Pengabdian masyarakat ini dilakukan adalah untuk memenuhi kegiatan Tridharma Perguruan Tinggi dan untuk membantu masyarakat khususnya organisasi nirlaba tentang penyusunan mekanisme dan tata kelola keuangan dan mendampingi mereka agar bisa lebih mandiri dalam menyusun anggaran dan arus kas. Mitra kami adalah suatu komunitas dimana adalah sebuah perkumpulan/ organisasi nirlaba yang bertujuan untuk mencapai tujuan dalam hal pendidikan, sosial, dll. Mitra kami belum memiliki pengelolaan kas yang efektif, dilakukan pembuatan estimasi (proyeksi) arus kas masuk dan keluar secara periodik, baik itu setahun, semester, triwulan bahkan bulanan. Mitra kami untuk setiap kegiatan yang diadakan tidak pernah membuat anggaran. Karena keterbatasan pengetahuan pengurus organisasi, maka pimpinan Komunitas Santo Leopold meminta kami selaku team dosen agar dapat membantu mitra dalam mengaplikasikan system tata kelola keuangan serta anggaran. Tujuan kegiatan ini adalah untuk memberikan pengetahuan pengelolaan keuangan agar lebih efektif dan pembuatan planning keuangan yaitu anggaran. Agar kedapannya organisasi ini masih terus bertumbuh menjadi organisasi yang lebih baik. Target khusus penyuluhan ini adalah supaya mitra kedepannya bisa membuat anggaran dan arus kas secara lebih mandiri dan dan lebih mandiri dalam membuat tata kelola keuangan yang baik. Kegiatan ini akan dilakukan di tempat Mitra.. Kegiatan penyuluhan ini dikemas dalam bentuk ceramah, tutorial dan tanya jawab. Materi ceramah disajikan dalam bentuk power point. Setelah itu kita memberikan pendampingan ke mitra. Evaluasi dilakukan di akhir kegiatan penyuluhan ini.ABSTRACT This community service is carried out to fulfill the activities of the Tridharma of Higher Education and to help the community, especially non-profit organizations, regarding the preparation of financial management and mechanisms and to assist them to be more independent in preparing budgets and cash flow. Our partner is a community which is a non-profit association / organization that aims to achieve goals in educational, social, etc. Our partners do not yet have effective cash management, making estimates (projections) of cash inflows and outflows periodically, be it a year, semester, quarterly or even monthly. Our partners for every activity that are held never make a budget. Due to the limited knowledge of the organization management, the leaders of the Santo Leopold Community asked us as a team of lecturers to be able to help partners in applying the financial and budget management system. The purpose of this activity is to provide knowledge of financial management to make it more effective and make financial planning, namely the budget. So that the establishment of this organization will continue to grow into a better organization. The specific target of this extension is so that future partners can make budgets and cash flows more independently and and more independently in making good financial governance. This activity will be carried out at the partner's place. This outreach activity is packaged in the form of lectures, tutorials and questions and answers. Lecture material is presented in the form of power points. After that we provide assistance to partners. Evaluation is carried out at the end of this outreach activity.

ANALISIS KEWAJIBAN PERPAJAKAN PPH 21, PPH 23 DAN PPH 4 AYAT 2 PADA PT TAC TAHUN 2018 Erythrina Orie Rahma, Purnawati Helen Widjaja, Nataherwin
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to determine if the company engaged in the field of real estate, PT TAC has carried out the tax obligations as stipulated in the current taxation regulations in Indonesia. Research is also conducted to test compliance in making deposits and reporting of PT TAC Tax period notification on the three aspects of the tax in fulfilling its tax obligation as taxpayer body. The results showed that PT TAC has carried out taxation obligations on these three aspects in accordance with the prevailing regulations. There is no contingent obligation for PT TAC arising in fiscal year 2018. The three aspects of taxation include PPh 21, PPh 23 and PPh 4 paragraph 2.

Analisis pengaruh perbedaan antara laba akuntansi dengan laba fiskal pada perusahaan dagang terhadap pertumbuhan laba, akrual dan harga saham Nataherwin Nataherwin
Jurnal Akuntansi Vol. 17 No. 2 (2013): May 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i2.289

This study investigates the role of book-tax differences in indicating the growth of earnings, accruals and investor expectation that reflected in stock price for one period ahead earnings. The methods of research that used in is pooled regression and the technic that used in is purposive sampling, i.e. the choice of sample is being selected by researcher. Using the earnings data of 26 (twenty six) trading companies from the year 2004-2007, the results showed that firm years with large positive (negative) book-tax differences (book income in excess of taxable income) have earnings that are higher than firm years with small book-taxes differences. Furthermore, there are no effect between accruals and investor expectation that reflected in stock price with one period ahead earnings. This study has limitations. One of its is the number of sample is relative short and the sample is not random. The other is the period of study is relative short, only 4 years.

Analisis Faktor Yang Memengaruhi Wajib Pajak Untuk Melakukan Tax Evasion Widyasari; Syanti Dewi; Nataherwin
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.4172

This study aims to evaluate the effect of tax justice, money ethics, understanding of taxation, tax rates and tax sanctions on tax evasion. Tax evasion in Indonesia is an important problem that is being faced by the tax apparatus. Even though there are laws and regulations, there are still taxpayers who commit tax evasion. This research can help the government, so that they know the factors that can significantly influence tax evasion. This research method is measured using the SmartPLS version 3 data processing program which refers to the value generated by Cronbach's alpha and composite reliability, with 75 respondents as research subjects from UMKM taxpayers . The results of this study indicate that the variables of tax justice, money ethics, tax rates have a significant positive effect on tax evasion. While the understanding of taxation does not have a significant negative effect, and tax sanctions have a significant negative effect. The implication of this research is that the hypothesis of tax justice and understanding of taxation is rejected, and the hypothesis of money ethics, tax rates, and tax sanctions are accepted.

EDUKASI PERPAJAKAN UNTUK MEMBAHAS PENTINGNYA KOMUNIKASI LISAN DAN TERTULIS DALAM RANGKA MERESPON SP2DK (SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN) PADA CV DUNIA MAS COMPUTER Nataherwin; Saputra, Devina; Chang, Evelyn Victoria
Jurnal Serina Abdimas Vol 1 No 4 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i4.28332

One of the tax collection systems adopted in Indonesia is the self-assessment system, so companies need to calculate, pay and report their own taxes. This causes the need for supervision from the Director General of Taxes to avoid tax non-compliance and tax evasion which is a serious problem in a tax system that uses a self-assessment system. If there are signs of non-compliance and tax obligations that have not been fulfilled, the taxpayer will be given a Request for Explanation of Data and/or Information (SP2DK). Employees at CV Dunia Mas Computer do not understand how to respond to SP2DK which can cause the company not to respond to SP2DK or provide an inadequate response either verbally or in writing to the Account Representative. Therefore, socialization on how to respond to SP2DK both verbally and in writing was held at CV Dunia Mas Computer. This socialization allows employees to understand what documents need to be prepared and how to adequately respond to SP2DK in accordance with the SP2DK received. This will reduce the anxiety level of tax audits for both SP2DK owners and employees. Salah satu sistem pemungutan pajak yang dianut di Indonesia adalah self-assessment system, maka perusahaan perlu menghitung, membayar dan melapor pajaknya sendiri. Hal ini menyebabkan diperlukan pengawasan dari Dirjen Pajak untuk menghindari ketidakpatuhan pajak dan penggelapan pajak yang merupakan masalah serius dalam sistem perpajakan yang menggunakan self-assessment system. Apabila ditemukan tanda ketidakpatuhan serta kewajiban pajak yang belum dipenuhi, maka Wajib Pajak akan diberikan Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK). Para karyawan di CV Dunia Mas Computer kurang memahami cara merespons SP2DK yang dapat menyebabkan perusahaan tidak merespons SP2DK atau memberikan respons yang kurang memadai baik secara lisan maupun tertulis kepada Account Representative. Maka dari itu, sosialisasi mengenai cara merespons SP2DK baik secara lisan maupun tertulis diadakan pada CV Dunia Mas Computer. Sosialisasi ini memungkinkan karyawan memahami apa saja dokumen yang perlu disiapkan dan tata cara merespons SP2DK yang baik sesuai dengan SP2DK yang diterima. Hal ini akan menurunkan tingkat kecemasan terjadinya pemeriksaan pajak baik untuk pemilik SP2DK maupun karyawannya.

PEMBELAJARAN JURNAL AKUNTANSI USAHA DAGANG UNTUK SISWA SMA TARSISIUS 1 Nataherwin; Jonathan, Michelle Leevia
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29239

To ensure a business continuity of a business continuously, a financial analysis is needed. To make it easier to carry out financial analysis, financial reports are needed. This financial report provides a brief overview of the company's financial health, profitability, growth potential, and the company's tax obligations. Quality financial reports are formed because of the existence of quality human resources. To create quality human resources who are ready to face challenges in the business world, relevant and applicable learning is the main key. In this context, Tarumanagara University through the Community Service Team (PKM) presents learning innovations that focus on accounting skills through this article, with a focus on learning trade business accounting journals for Tarsisius 1 High School students. The aim of this learning is to increase the knowledge of readers and students /I related to trading business accounting. The method provided is learning with 10 face-to-face meetings. The learning method in this activity consists of oral teaching using power points in front of the class. Then proceed with problem-based learning methods and group discussions. The results of this activity showed that this learning session was quite effective and went well for the students, especially with the quizzes that were carried out. The conclusion of this activity is that students increase their knowledge about journal transactions in trading companies and most students understand and comprehend accounting transactions and are expected to be able to implement them in their daily lives.

PENDAMPINGAN SISWA SMA DALAM MENYUSUN KERTAS KERJA PERUSAHAAN JASA Nataherwin; Ningsih, Rinanti Dwi Patria
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.32062

The Community Service Program (PKM) aims to enhance the understanding of accounting among students at SMAN 2 Jakarta, particularly in the preparation of working papers for service companies. This activity is motivated by the urgent needs of the partner school, SMAN 2 Jakarta, which feels that the current discussion of accounting subjects in class lacks real-world problem-solving examples and requires the implementation of the concepts they learn in class into real-world scenarios. Therefore, the team of lecturers and students from the Faculty of Economics and Business at Tarumanagara University provided training covering various aspects of accounting, such as ledgers, posting, trial balance, and working papers. This activity began with a survey to identify the school's needs and was followed by training on March 8, 2024. A total of 26 students from class XI IPS participated in this session, which also involved practice questions and quizzes to measure their understanding. Quiz results showed that 80% of students were able to answer questions correctly, and based on the questionnaires filled out by the students, most of them understood the material presented. This indicates the success of this activity in improving students' competence in accounting. This activity contributes positively to preparing students for the workforce and further studies in the fields of economics and business. ABSTRAK Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman siswa SMAN 2 Jakarta mengenai akuntansi, khususnya dalam penyusunan kertas kerja perusahaan jasa. Kegiatan ini dilatar belakangi oleh kebutuhan mendesak dari sekolah mitra yaitu SMAN 2 Jakarta yang merasa bahwa saat ini pembahasan materi mengenai mata Pelajaran akuntansi dikelas kurang memberikan gambaran mengenai pembahasan soal yang lebih nyata dan perlu adanya implementasi konsep yang mereka pelajari dikelas dengan dunia nyata. Oleh karena itu, Tim dosen dan mahasiswa Fakultas Ekonomi Bisnis Universitas Tarumanagara memberikan pelatihan yang mencakup berbagai aspek akuntansi, seperti buku besar, posting, neraca saldo, dan kertas kerja. Kegiatan ini diawali dengan survei untuk mengidentifikasi kebutuhan sekolah dan diikuti dengan pelaksanaan pelatihan pada 8 Maret 2024. Sebanyak 26 siswa kelas XI IPS mengikuti sesi ini, yang juga melibatkan latihan soal dan kuis untuk mengukur pemahaman mereka. Hasil kuis menunjukkan bahwa 80% siswa mampu menjawab pertanyaan dengan tepat, serta berdasarkan hasil kuesioner yang diisi para siswa tersebut mendapat hasil bahwa sebagian besar siswa dapat memahami materi yang disampaikan. Hal ini menandakan keberhasilan kegiatan ini dalam meningkatkan kompetensi siswa di bidang akuntansi. Kegiatan ini berkontribusi positif dalam mempersiapkan siswa menghadapi dunia kerja dan studi lanjutan di bidang ekonomi dan bisnis

Analisa Faktor Yang Mempengaruhi Financial Sustainability Ratio Emiten Perbankan Di BEI Periode 2022-2024 Juan Carlos Pangestu; Nataherwin Nataherwin; Meyliana Meyliana
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3360

The stability of the banking sector has increasingly become a critical concern as a fundamental pillar in sustaining national economic growth. Financial Sustainability is an essential aspect for banks to assess their potential going concern in the future. This study aims to examine and analyze the effect of Operating Expenses to Operating Income (BOPO), firm size, Return on Assets (ROA), and Loan to Deposit Ratio (LDR) on the Financial Sustainability Ratio (FSR). The population of this study consists of banking sector companies listed in IDX-IC during the period 2022–2024. The sampling technique used is purposive sampling, resulting in 75 financial statement samples. This study employs a quantitative method using secondary data in the form of annual financial reports. Multiple linear regression analysis is applied in the data analysis process. The testing procedures have also met classical assumption tests and the F-test. The results indicate that firm size and Loan to Deposit Ratio have a significant effect on the Financial Sustainability Ratio, while Return on Assets and BOPO do not have a significant effect on FSR. Simultaneously, all variables in this study have a significant effect on FSR. Banking sector companies are expected to pay closer attention to the proportion of their assets and liabilities, as these components significantly influence the level of Financial Sustainability Ratio. Future research is recommended to incorporate non-financial factors such as the board of directors and audit committees, which may also affect the Financial Sustainability of banking firms.

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