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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jambura Accounting Review Jurnal Mantik Prosiding National Conference for Community Service Project Jurnal Revenue : Jurnal Ilmiah Akuntansi Nanggroe: Journal Of Scholarly Service Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Sari Dewi
Universitas Internasional Batam
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Pengembangan Model Konseptual Niat Pembayaran Pajak Pelaku E-Commerce Sari Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.447

Abstract

Ecommerce transactions are one of the complex and growing types of transactions in Indonesia. Ecommerce trade is currently experiencing very rapid progress which is marked by a growing improvement in current technological advances, especially in the field of e-commerce. The largest state revenue can be seen from the 2019 State Revenue and Expenditure Budget of state revenues of 1,786.4 trillion rupiahs from taxes. The Ministry of Finance enforces the Minister of Finance Regulation Number 210/PMK.010/2018 concerning Tax Treatment of Trading Transactions Through Electronic Systems. In response to this, there is the potential for an exodus of e-commerce players to switch to using social media as a place for online buying and selling transactions. The payment intention factor for e-commerce transactions is based on three aspects, namely, knowledge and understanding of taxation. Internal influences in the form of taxpayer awareness, ethics, the use of information technology which is influenced by the external readiness of information technology, as well as the influence of the taxpayer's environment. This study aims to propose a conceptual model to identify the factors that influence the tax payment intention of e-commerce actors. This research is expected to provide suggestions to the Directorate General of Taxes regarding e-commerce taxpayers.
Analisis Hubungan Manajemen Laba dan Struktur Kepemilikan Terhadap Kinerja Perusahaan di BEI Tahun 2016-2019 Sari Dewi; Lisa Lisa
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.496

Abstract

Firm performance includes the activities produced by company management and high firm performance can be said to allow them to plan their work according to their own goals and take risks with full responsibility. This study was conducted to determine the effect of earnings management, the size of the board of directors, and ownership structure (blockholders ownership, institutional ownership, family ownership, and managerial ownership) on the firm's performance. By using sample data listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. Because there are several previous studies that produce different values ?? on firm performance. Therefore, it is necessary to re-examine this. In this study using the firm's performance with Tobin's Q model to determine the value of asset management generated by the company. The data used is panel data with secondary data collection techniques to test outliers by SPSS software version 25, then test descriptive statistics, multicollinearity, heteroscedasticity, R Square, F test, and also t-test using Eviews software version 10. The results of this study conclude that both accrual-based and real earnings management have a significant positive effect on firm performance, while the size of the board of directors has a significant negative effect on performance. The ownership structure has no significant effect on the firm's performance. The result of insignificant results could be caused by not supporting the agency theory perspective, as well as the lack of company control.
The Effect of Environmental Financial Accounting Practices on the Cost of Capital in Public Companies Listed on the Indonesia Stock Exchange Sari Dewi; Natalia Harini
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jurnalmantik.Vol5.2021.1421.pp919-931

Abstract

This study aims to identify the relationship between the Level of Environmental Financial Accounting Practices (EFAP) and the Cost of Capital. The audit results from the financial statements and the Sustainability Report from the 2016 – 2019 period are secondary data used in the research. Fulfillment of the criteria to be used as a research sample amounted to 56 companies which were then tested using the Eviews 10 program. The study proved that company size (SIZE) had a significantly negative effect on the Cost of Equity Capital. Market to Book Ratio (MTB), Return on Assets (ROA), Cash Flow Operations (CFO), Cash Ratio (CR), and Net Loss (LOSS) have no significant effect on the Cost of Equity Capital. Company size (SIZE), Leverage (LEV), and Net Loss (LOSS) have a significant effect on the Cost of Debt Capital in addition, Environmental Financial Accounting Practices (EFAP), Market to Book ratio (MTB), Return on Assets (ROA), Cash Flow Operations (CFO), and Cash Ratio (CR) have no significant effect on the Cost of Debt Capital.
D, Sari Faktor-faktor yang Mempengaruhi Budgetary Slack dengan Gaya Kepemimpinan sebagai Moderasi Sari Dewi; Doni Indo
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 4 No 2 (2021): Article Research Juni 2021
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v4i2.415

Abstract

Anggaran sektor publik merupakan dana kegiatan yang bersumber dari dana publik. Di Indonesia kendala yang dihadapi ketika melakukan penyusunan anggran yang tidak tepat waktu. Beberapa penyebab terjadi kesalahan yaitu kesalahan penginputan jumlah dana yang digunakan hingga terjadi minus anggaran. Adapun faktor individu keinginan memiliki untuk kepentingan pribadi. Berdasarkan phenomena yang dihadapi, penulisan melakukan penelitian bertujuan untuk mengevaluasi faktor-faktor yang mempengaruhi budgetary slack dengan gaya kepemimpinan sebagai moderasi. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Adapun perolehan data melalui penyebaran kuesioner adalah sebanyak responden 96 orang pada Aparatur Desa di Wilayah Daerah Istimewa Yogyakarta. Analisis data menggunakan regresi linier berganda. Hasil penelitian menjelaskan bahwa partisipasi anggaran berpengaruh positif terhadap budgetary slack yaitu sebesar 0,025 < alpha (0,05) dan koefisien regresi sebesar 0,179 maka H1 diterima., asimetri informasi berpengaruh positif terhadap budgetary slack yaitu sebesar 0,009 < alpha (0,05) dan koefisien regresi sebesar 0,449 maka H2 diterima dan kapasitas individu berpengaruh positif terhadap budgetary slack yaitu sebesar 0,019 < alpha (0,05) dan koefisien regresi sebesar 0,150 maka H3 diterima.. Sedangkan gaya kepemimpinan tidak dapat memoderasi variabel partisipasi anggaran terhadap budgetary slack yaitu didapat nilai sig sebesar 0.860 > alpha 0.05 dengan nilai β sebesar 0.11. Hasil ini dapat membuktikan H4 yang dilakukan ini ditolak.
Membangun Brand Image Dengan Media Digital Pada Lim's Yong Tahu Sari Dewi; Fiona Fiona; Irvin Ng; Angeline Angeline; Kelvin Kelvin; Ronaldo Surya Putra
National Conference for Community Service Project (NaCosPro) Vol 3 No 1 (2021): The 3rd National Conference of Community Service Project 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v3i1.6030

Abstract

Lim’s Yong Tahu merupakan UMKM yang menjual makanan khas Asia Tenggara, yaitu yong tahu. Selama pandemi Covid-19, Lim’s Yong Tahu telah mengalami kerugian sebesar 50 hingga 60 persen dibandingkan tahun-tahun sebelumnya. Oleh karena itu, dibutuhkan pemberdayaan dalam melakukan branding di kalangan masyarakat untuk mempertahankan penjualannya. Dalam pelaksanaannya, penulis menggunakan teknik pengumpulan observasi dan wawancara. Luaran kegiatan yang dihasilkan berupa pembuatan akun media sosial pada Facebook, Instagram, dan Tripadvisor, serta pemasangan iklan digital pada Google Ads dan Facebook Ads sebagai sarana dalam mencapai audiens yang lebih banyak. Dalam pelaksanaan kegiatan ini ditemukan bahwa UMKM Lim’s Yong Tahu belum bisa memanfaatkan teknologi yang ada untuk meningkatkan kinerja mereka. Melalui kegiatan ini, penulis telah melakukan implementasi dengan hasil bahwa Lim’s Yong Tahu dapat menggunakan teknologi yang ada sebagai sarana pemasaran serta branding digital pada UMKM tersebut hingga kedepannya. Rekomendasi untuk penelitian selanjutnya adalah optimalisasi penggunaan media yang telah dilaksanakan pada penelitian ini
Menumbuhkan Kreativitas Generasi Muda dalam Perlindungan Lingkungan Sari Dewi; Teddy Jurnali; Nany Tan; Surny Surny; Joan Joan; Jaslyn Jaslyn; Sudirman Sudirman
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6995

Abstract

Perlindungan lingkungan adalah praktik melindungi lingkungan alam oleh individu, organisasi, dan pemerintah. Tujuannya adalah untuk melestarikan sumber daya alam dan lingkungan alam yang ada, memperbaiki kerusakan-kerusakan, dan membawa kembali tren. Kami memilih salah satu sekolah yaitu SMAN 20 Batam, disini kami melakukan kegiatan sosialisasi dengan tema perlindungan lingkungan. Oleh sebab itu, diharapkan siswa/i dapat berperan aktif dan turut andil dalam perlindungan dan pengelolaan lingkungan hidup itu sendiri, memelihara fungsi dari lingkungan hidup itu sendiri serta dapat mengendalikan kerusakan dan pencemaran lingkungan hidup yang telah dijabarkan dalam pasal 67 Undang- Undang Nomor 32 Tahun 2009 Tentang Perlindungan dan Pengelolaan Lingkungan Hidup. Dengan melakukan sosialisasi, kami berharap siswa/i SMAN 20 Batam dapat berperan aktif dan menambah wawasan lebih mengenai perlindungan lingkungan.
Pengaruh Struktur Kepemilikan Terhadap Praktik Penghindaran Pajak pada Perusahaan di BEI Aqika Nisa Fadillah; Sari Dewi; Handoko Karjantoro
Jambura Accounting Review Vol. 4 No. 1 (2023): Jambura Accounting Review - February 2023
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v4i1.62

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah struktur kepemilikan perusahaan seperti kepemilikan manajemen, kepemilikan asing, dan kepemilikan institusional memiliki pengaruh terhadap penghindaran pajak di perusahaan. Metode yang digunakan oleh penulis adalah purposive sampling. Data tersebut dikumpulkan dan berdasarkan laporan keuangan dan laporan tahunan perusahaan yang bergerak di sektor keuangan yang tercatat di Bursa Efek Indonesia periode 2017-2021. Data yang digunakan sebanyak 98 perusahaan. Setelah data dikumpulkan, dilakukan pengujian data dan data dianalisis menggunakan Eviews 10. Hasil yang diperoleh terdapat hubungan yang signifikan antara beberapa variabel yang diteliti yaitu variabel kepemilikan asing, kepemilikan institusional, dan ukuran dewan memiliki pengaruh signifikan terhadap penghindaran pajak dalam pengukuran ETR. Kepemilikan institusional dan independensi dewan memiliki pengaruh yang signifikan dengan penghindaran pajak CFETR
Praktik Penghindaran Pajak di Indonesia Sari Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1074

Abstract

This study aims to determine the influence of Company Size and Corporate Social Responsibility (CSR) on the level of Tax avoidance in Indonesia. This study is a study with the population of companies listed on the IDX from 2017 to 2020. The sampling technique is Purposive sampling, andthe ata studied is secondary data, which is then tested by Multiple Linear Regression analysis. The Disclosure of Corporate Social Responsibility (CSR) towards Tax Avoidance of Public Companies in Indonesia is a social problem so that in paying taxes according to regulations must be done by the company. The results of the study that CSR does not affect tax avoidance, while company size, leverage and growth affect tax avoidance. Manufacturing enterprises of the consumer goods sector of the year 2017-2020.
ANALYSIS OF SHARE OWNERSHIP AND THE BOARD OF DIRECTORS ON COMPANY PERFORMANCE IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2016-2020 PERIOD Sumantri Sumantri; Siti Khusnil Khotimah; Sari Dewi
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to identify the relationship between share ownership and the board of directors on company performance. This study uses a profitability ratio policy as the dependent variable. The dependent variable in this study is measured by ROA (Return on Assets) and ROE (Return on Equity). Independent directors, number of directors in a company, family ownership, institutional ownership, foreign ownership, blockholder ownership as a measure of independent variables and leverage ratio, growth opportunities (growth), big 4, dividend payout ratio (dividend payout ratio), company size, company age as control variables. The population data of this study are companies listed on the Indonesia Stock Exchange (IDX), the data taken are company data from 2016 to 2020. The analytical method used is multiple linear regression analysis, while to measure the level of significance used partial test (t) and simultaneous test (f).). Positive effect of independent directors on company performance, negative effect of board size on company performance, positive influence of block ownership on company performance. company performance, positive influence of institutional ownership on company performance, positive influence of foreign ownership on company performance, positive influence of family ownership on company performance. Company performance is measured by the ROA and ROE variables.
Accounting Recording System Design At Bentely Tyre Repair Shop Olga Yolenta; Sari Dewi
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

There are no financial recording at Bentley Tyre Repair Shop. The Bentley repair shop also does not provide receipts for sales or revenue. To solve the problem, a computer based accounting system was created. The system was created using Microsoft access which produces financial reports in the form of inventory cards, profit or loss reports, purchase reports, income reports, sales reports, and statements of financial reports. The output would guide the repair shop in knowing their profit and inventory. System design is carried out according to the needs and requests of MSME owners, so that the system can be run easily and produces accurate information.
Co-Authors Alysia Callista Marco Angelin Angelin Angeline Angeline Anindya Putri Keisha Salsabilla Antony Antony Aqika Nisa Fadillah Auli Figa Charline Marshella Ong Doni Indo Elva Elva Encik Mohammad Habib Tara Febrianty Forrensa Fiona Fiona Handoko Karjantoro Irvin Ng Jaslyn Jaslyn Jesslyn Jesslyn Joan Joan Johanes Hottua Sidabutar Julia Julia Jurnali, Teddy Kelvin Andreas Kelvin Kelvin Lisa Lisa Nabilla Putri Adinda Nany Tan Natalia Harini Olga Yolenta Paskaris Paskaris Ricky Jong Ronaldo Surya Putra Sisilia Wijayanti Siti Khusnil Khotimah Sona Sembiring Stevani Stevani Steven Aditya Leonardi Sudirman Sudirman Sumantri, Sumantri Surny Surny Toni Toni Vanessa Babyliany Vera Vera Vinelya Tan Wirandry Baja Cahaya Yuki Elvira