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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 PERMANA : Jurnal Perpajakan, Manajemen, dan 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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Upaya Edukasi Pengolahan Sampah Melalui Kegiatan Kunjungan Sosial Pada Panti Asuhan Nahdlatul Wathan Sari Dewi; Febrianty Forrensa; Vanessa Babyliany; Wirandry Baja Cahaya; Encik Mohammad Habib Tara; Sona Sembiring; Elva Elva; Jesslyn Jesslyn; Angelin Angelin; Vinelya Tan; Stevani Stevani; Steven Aditya Leonardi; Ricky Jong; Nabilla Putri Adinda; Alysia Callista Marco; Toni Toni; Anindya Putri Keisha Salsabilla; Johanes Hottua Sidabutar
National Conference for Community Service Project (NaCosPro) Vol 5 No 1 (2023): The 5th National Conference for Community Service Project 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v5i1.8261

Abstract

Sampah menjadi permasalahan serius yang dihadapi oleh seluruh negara di dunia, termasuk Indonesia. Sebagai yayasan yang didirikan untuk mendukung pendidikan anak negeri dan sebagai wadah keislaman, Panti Asuhan Nahdlatul Wathan menjadi wadah untuk menciptakan generasi penerus bangsa yang baik. Sehingga, dilakukan kunjungan sosial yang bertujuan untuk memberikan edukasi tentang pengolahan sampah 3R (Reduce, Reuse, Recycle) kepada anak-anak Panti Asuhan Nahdlatul Wathan Yayasan Ashabul Yamin, yang terletak di Tanjung Riau, Kec. Sekupang, Kota Batam, Kepulauan Riau. Hasil kunjungan menunjukkan bahwa anak-anak Panti Asuhan telah meningkatkan kesadaran lingkungan dan memahami cara mengolah sampah dengan baik dan benar, serta mampu mempraktekkan pengetahuan yang telah mereka dapatkan. Diharapkan kegiatan ini dapat memberikan dampak positif bagi anak-anak Panti Asuhan dalam menjaga lingkungan dan mengelola sampah dengan lebih baik.
Perancangan Sistem Informasi Akuntansi Menggunakan Ms. Acces pada UMKM Kedai Gorengan Qhaira Sari Dewi; Auli Figa
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 9 (2023): Desember
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10437238

Abstract

Sistem Ms. access merupakan sarana untuk memantau operasional penjualan, stok, atau perhitungan laporan keuangan pada Kedai Gorengan Qhaira. Kegiatan pengabdian ini memberikan dampak positif dalam perekonomian lokal khususnya UMKM,serta berperan  dalam mempertahankan tradisi kuliner dan membangun hubungan positif dengan masyarakat. Hambatan bagi UMKM secara umum adalah masih kurangnya pengelolaan informasi akuntansi dan pemanfaatan teknologi dalam pengelolaan keuangan. Oleh karena itu kegiatan pengabdian kepada masyarakat ini bertujuan untuk merancang sistem informasi akuntansi laporan keuangan menggunakan Microsoft Acces terhadap UMKM Kedai Gorengan Qhaira. Hal ini membantu bisnis untukmengevaluasi dan membantu dalam pengambilan keputusan. Sistem access dapat membantu dalam menyediakan informasilaporan keuangan. Implementasi hasil yang didapatkan dari pemantauan operasional produk Kedai Gorengan Qhaira mencapai 90%, dari hal ini bahwa program Microsoft Access ini dapat membawa pengaruh besar terutama bagi penjual dan juga dapat mengetahui hasil penjualan dan data pelanggan repeat order atau pemesanan kembali pada produk Kedai Gorengan Qhaira.
ANALISIS INSTRUMEN DAN KLASIFIKASI MAQASHID SHARIA UNTUK KEBERLANJUTAN EKONOMI: STUDI KASUS BANK SYARIAH INDONESIA Sari Dewi; Antony Antony; Nany Tan; Kelvin Andreas; Julia Julia; Charline Marshella Ong; Sisilia Wijayanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.344

Abstract

This research aims to analyze the financing instruments of Bank Syariah Indonesia, a financial institution in the banking sector that operates on Sharia principles in accordance with Islamic teachings. The analyzed instruments include mudharabah, musyarakah, ijarah, istishna, and murabahah financing. This study applies a qualitative approach with a literature review method and document analysis, facilitating data collection from secondary sources and allowing for the analysis of the percentage of financial instruments in relation to total financing. The research results reveal the trend of fund allocation by Bank Syariah Indonesia across the five types of instruments, along with their contributions as a percentage of total financing. In this context, murabahah and musyarakah instruments dominate with significant contributions, while mudharabah, ijarah, and istishna instruments have lower contributions. Additionally, this research classifies financing instruments based on the social pyramid of maqashid sharia, resulting in an in-depth analysis of the suitability of financing aspects in adhering to Sharia principles
THE EFFECT OF VOLUNTARY DISCLOSURE PROGRAM, TAX SANCTIONS AND TAX AUDIT ON TAXPAYER COMPLIANCE CASE STUDY OF BATAM CITY TAXPAYER Sari Dewi; Paskaris Paskaris
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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

Abstract

Taxpayer compliance is the availability of a person to pay tax rights and obligations accompanied by established rules, which is the responsibility of every taxpayer to comply. The research was carried out with the aim of knowing taxpayer compliance with taxpayer awareness as a moderation that is influenced by the variables of tax disclosure, tax sanctions, and tax audits. The sample from this study is the obligatory tax registered at the Batam City Tax Service Office, where the sample is taken as many as 240 data with test data processed using SmartPLS 3.2.9 software. The test data obtained in this study, namely the direct test, shows that taxpayer compliance is positively and significantly affected by tax sanctions, while tax audits and voluntary disclosure programs have no significant effect. The direct test also shows that taxpayer awareness moderates tax sanctions and tax audits on taxpayer compliance. However, taxpayer awareness does not moderate the voluntary disclosure program's relationship to taxpayer compliance.
ANALYSIS OF THE ROLE OF TRANSFER PRICING AND EARNING MANAGEMENT IN TAX AVOIDANCE IN INDONESIAN COMPANIES Yuki Elvira1, Sari Dewi2 Sari Dewi; Yuki Elvira
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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

Abstract

Indonesia is a country that cannot be separated from the problem of tax avoidance. Each country has different corporate income tax rates, for example, Indonesian and Japanese tax rates, where the Indonesian tax rate charged to entities is 25% and the Japanese tax rate charged to entities is 23%. It can be seen that Japan's tax rate is lower than Indonesia, therefore there are many companies that want to do tax avoidance. This research is basic research to solve the problem theoretically and is expected to support further theory development. This study examines the effect of independent variables consisting of transfer pricing and earnings management on tax avoidance as the dependent variable. The control variables used in this study are profitability, leverage, tangibility, liquidity, age, and company size. This study uses data from non-financial sector companies that have been audited and published on the official website of the Indonesia Stock Exchange (IDX). Time data collection methods used in this study arecross-sectionall and time series. The research data sample was obtained through a purposive sampling method, meaning that data collection was carried out by selecting research samples based on certain criteria and considerations. This study measures the level of influence of the choice variable on tax avoidance which is the dependent variable. Transfer pricing and earnings management are independent variables in this study
Pengaruh Periode Audit, Opini Audit, Keterlambatan Audit dan Kendala Keuangan Terhadap Praktik Penghindaran Pajak Joyce Tan; Sari Dewi; Hendi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.586

Abstract

Studi ini menganalisis pengaruh periode audit, opini audit, keterlambatan audit, dan kendala keuangan terhadap praktik penghindaran pajak selama lima tahun terakhir (2018 hingga 2022) pada perusahaan publik. Data diperoleh dari laporan tahunan perusahaan yang mencakup lima tahun terakhir. Penelitian ini juga menguji variabel kontrol, termasuk kerugian, ROA (Return on Assets), dan leverage. Hipotesis penelitian menunjukkan hubungan positif antara periode audit, opini audit, keterlambatan audit, kendala keuangan, dan praktik penghindaran pajak. Hasil penelitian mengungkapkan bahwa keterlambatan audit, opini audit, leverage, dan ROA tidak memiliki dampak signifikan terhadap penghindaran pajak, sedangkan variabel periode audit, kendala keuangan, dan kerugian berpengaruh signifikan terhadap penghindaran pajak. Temuan ini memiliki implikasi penting bagi praktik audit dan manajemen perusahaan dalam mengelola risiko pajak dan transparansi keuangan. Sumber data yang digunakan dalam studi ini adalah laporan tahunan perusahaan yang tersedia untuk umum.
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 Hendi Irvin Ng Jaslyn Jaslyn Jesslyn Jesslyn Joan Joan Johanes Hottua Sidabutar Joyce Tan 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