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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Owner : Riset dan Jurnal Akuntansi Madaniya Jurnal Ekonomi
Phebyana Margaretha
Universitas Bunda Mulia
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science

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Pemilihan Karier Akuntan Publik: Determinasi Faktor Internal Dan Eksternal Saat New Normal Pada Lulusan S1 Akuntansi Di Indonesia Juan Carlos Pangestu; Phebyana Margaretha; Tristian Valentino
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.809

Abstract

Indonesia Business Sector is still experiencing a shortage in terms of the number of public accountants. The need for this number of public accounting professions is an opportunity for S1 graduates to pursue career become a public accountant The need for this number of public accounting professions is certainly an opportunity for undergraduate accounting graduates to work as professional public accountants. However, to become a profession, you must pass the basic level exam, professional level exam and audit experience assessment The research aims to determine the influencing factors S1 graduates in Indonesia to be a public accountant. This research method is quantitative by using multiple regression analysis.. The results showed that the variables of Public Accountant Perception, Knowledge of Accounting Science, Market Considerations showed a significant impact on Career Interest of undergraduate accounting graduates to pursue carrer become a public accountant while Financial Rewards (Financial Rewards) have no significant effect . Suggestions for this research is to add respondents who fill out research questionnaires or undergraduate accounting graduates to be used as research samples. The distribution of questionnaires was also carried out not only in Java, but also on the island of Sumatra and also the island of Kalimantan which will become the capital of the archipelago in the future, so this research can analyze whether interest in a career as a professional Public Accountant is also owned by prospective accounting graduates outside Java.
Sosialisasi dan Pelatihan Pajak Pertambahan Nilai Pada Siswa–Siswi SMK Tri Ratna Juan Carlos Pangestu; Phebyana Margaretha
Madaniya Vol. 4 No. 1 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.401

Abstract

Pajak Pertambahan Nilai (PPN) merupakan salah satu perpajakan yang berkaitan dengan transaksi jual beli yang terjadi di kehidupan masyarakat. Perubahan tarif yang terjadi sehubungan dengan adanya UU No 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakkan (HPP) perlu dilakukan sosialisasi dan pelatihan sedini mungkin pada calon wajib pajak dan sekaligus para lulusan di bidang akuntansi agar dapat melaksanakan kewajiban perpajakkan dengan baik. Pelatihan dan Sosialisasi PPN yang dilakukan Bapak Juan Carlos Pangestu, S.E., M.Ak., CPGA., CRMA. dibantu Ibu Phebyana Margaretha ini merupakan salah satu pertemuan dari serangkaian program kerjasama Universitas Bunda Mulia dengan SMK Tri Ratna. Pelatihan dan sosialisasi PPN dilakukan pada sesi terakhir yaitu tanggal 16 Januari 2023. Waktu Pelaksanaan adalah 10.20–12.20 di ruang kelas SMK Tri Ratna. Hasil dari pelaksanaan pengabdian masyarakat ini memberikan kebermanfaatan tambahan pengetahuan baru bagi siswa/siswi SMK Tri Ratna Jakarta berupa pemahaman tentang proses perpajakan di Indonesia serta khususnya perubahan tarif PPN serta pengelolaan PPn yang baik.
ANALYSIS OF FACTORS AFFECTING THE INTEREST OF ACCOUNTING STUDENTS IN TAXATION PROFESSIONS AFTER THE PANDEMIC PERIOD Juan Carlos Pangestu; Phebyana Margaretha
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

Taxation aspects must be carried out by all taxpayers in all fields, not only finance. The tax profession is needed so that people report their tax obligations according to tax rules and regulations. For a career in taxation, one must meet the criteria and requirements to become a tax professional. Education is also one of the factors needed to become a professional in taxation. However, the process of becoming a professional in taxation requires a lot of time and interest because you have to attend education and pass a professionalism exam. The research aims to determine the influencing factors Affecting The Interest Of Accounting Students In Taxation Professions After The Pandemic Period The results showed that only the variables of perception and study motivation had an influence on students' interest in working in the field of taxation. While other variables such as Tax knowledge and Market Considerations have no influence on students' interest in working in the field of taxation. The results of this study indicate that what can most influence the interest in the profession are the internal factors of the student such as perception and motivation to learn. Suggestions for further research are to add variables or replace variables that are thought to influence student interest in a career in taxation. Future research can also take research samples at universities or educational institutions outside Jakarta or maybe outside the island of Java province
Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas dan Tingkat Utang Terhadap Persistensi Laba Wendy Salim Saputra; Phebyana Margaretha
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i2.7062

Abstract

Profit is a very important role as an indicator of the company's performance evaluation. Profit information will be useless if it is not of good quality, the more a company can produce quality profit information, the more it will reflect the sustainability, financial condition, and performance of the company in the future. Quality earnings are profits that contain a predictive value, which is one aspect of relevance in fundamental quality, which is the ability of accounting information to be used as a basis for predicting future figures. The level of persistence of earnings can describe the effect of the current year's earnings on future profits, the basis of the calculation is core earnings so that the profits presented in the report are profits that are relevant to the company's routine operational processes and are not the result of transitory items or extraordinary income items. Earnings persistence can also describe how much income the company can maintain to get in each operational period. The higher persistence of earnings, the better the company is at maintaining its income level. The purpose of this study was to obtain empirical evidence regarding the effect of sales volatility, cash flow volatility, and debt levels on earnings persistence. This research will then use multiple regression analysis which begins with descriptive statistical testing, classical assumption testing, and hypothesis testing. Data testing is assisted by using the SPSS program. The results of the T-test showed that the earnings persistence was not affected by the sales volatility variable in a negative direction, the cash flow volatility variable had a positive but not significant effect on earnings persistence, and the level of debt had a positive but not significant effect on earnings persistence.
Co-Authors Pangestu, Juan Carlos Saputra, Wendy Salim Tristian Valentino