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All Journal Equity: Jurnal Akuntansi Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Journal of Empowerment Indonesia
Ali Muhdor
Universitas Bhayangkara Surabaya
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Nursing Public Health Social Sciences Other

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PENDAMPINGAN ASISTENSI PENGISIAN SPT TAHUNAN BAGI DOSEN DAN KARYAWAN UNIVERSITAS BHAYANGKARA SURABAYA Yoga Adi Prayogi; Ruchan Sanusi; Arief Rahman; Dien Ajeng Fauziah; Ali Muhdor; Bambang Agoes Hermanto
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 1 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i1.176

Abstract

The completion and submission of the Annual Income Tax Return for Individual Taxpayers requires particular attention from taxpayers who are employed in an agency. As a taxpayer is obliged to calculate, deposit taxes, and complete and submit the Annual Income Tax Return for Individual Taxpayers no later than March 31 of the following year. The objective of this community service (PKM) initiative is to provide assistance to lecturers, educators, and employees of Bhayangkara University Surabaya in the completion and submission of the Annual Income Tax Return for Individual Taxpayers, specifically the SPT 1770SS and 1770S forms, through the electronic filing (e-filing) process. This initiative aims to provide solutions for lecturers, educators, and employees at Bhayangkara University Surabaya to fulfill their obligations as individual taxpayers. The methodology employed in this activity entails providing assistance in the completion and submission of the Annual Income Tax Return for Individual Taxpayers through the use of electronic filing. The implementation of this activity represents a collaborative effort between the Tax Center UBHARA Surabaya and the KPP Pratama Surabaya Wonocolo, with the involvement of students from the Tax Volunteers for the Country (Renjani) program, who have been duly authorized by the Directorate General of Taxes Ministry of Finance RI
Penguatan Literasi Perpajakan Generasi Muda Melalui Sosialisasi Berbasis Karang Taruna di Kelurahan Wonorejo, Surabaya Yoga Adi Prayogi; Indah Hapsari; Ruchan Sanusi; Ali Muhdor
Journal of Empowerment Indonesia Vol. 2 No. 1: Juni 2026
Publisher : PT. Sativa Publishing Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64118/jei.v2i1.145

Abstract

Pengabdian kepada masyarakat ini bertujuan mendeskripsikan dan menganalisis pelaksanaan sosialisasi perpajakan bagi generasi muda di lingkungan karang taruna Wonorejo Indah Timur, Surabaya, serta menelaah nilai tambah program bagi para pihak berkepentingan. Kegiatan dilaksanakan di Balai Pos Ketua RT 6 RW 8 Kelurahan Wonorejo, Kecamatan Rungkut, Surabaya dengan melibatkan 14 peserta yang sedang atau telah menempuh jenjang sekolah menengah atas. Metode pelaksanaan menggunakan pendekatan edukatif-partisipatif melalui pemaparan materi, pemberian contoh pajak yang dekat dengan kehidupan peserta, dan diskusi interaktif. Data kegiatan pengabdian kepada masyarakat ini bersumber dari laporan kegiatan, materi sosialisasi, dokumentasi, dan daftar hadir. Hasil menunjukkan bahwa forum karang taruna layak digunakan sebagai pintu masuk edukasi fiskal karena bersifat dekat, informal, dan kontekstual. Materi mengenai PPh, PPN, pajak restoran, PBB-P2, dan pajak kendaraan bermotor membantu peserta memahami bahwa pajak tidak hanya terkait pekerjaan, tetapi juga berkaitan dengan konsumsi dan pelayanan publik. Program ini memberi nilai tambah berupa paparan awal literasi pajak, penguatan fungsi edukatif organisasi pemuda, dan model pengabdian yang dapat direplikasi. Namun, program lanjutan tetap memerlukan asesmen awal dan evaluasi hasil yang lebih terukur.
The Effect of Liquidity, Profitability, and Firm Size on Financial Distress (In Retail Sector Companies Listed on the Indonesia Stock Exchange during the 2021-2024 Period) Fitriyatul Arifah; Ali Muhdor
Equity: Jurnal Akuntansi Vol. 6 No. 2: April 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i2.836

Abstract

This study aims to analyze the effect of liquidity, profitability, and firm size on financial distress in retail sector companies listed on the Indonesia Stock Exchange during the 2021-2024 period. Financial distress is proxied by the Altman Z-Score, liquidity is measured using the Current Ratio, profitability with Return on Assets, and firm size with the natural logarithm of total assets. This research employs a quantitative approach with multiple linear regression analysis on 36 observations obtained through purposive sampling. The results show that partially, liquidity has a positive and significant effect on financial distress, while profitability and firm size have no significant effect. Simultaneously, the three variables have a significant effect on financial distress, with liquidity being the most dominant variable. These findings indicate that liquidity management is a key factor in maintaining the financial stability of retail companies.
Co-Authors Arief Rahman Bambang Agoes Hermanto Dien Ajeng Fauziah Fitriyatul Arifah Indah Hapsari Ruchan Sanusi Ruchan Sanusi Yoga Adi Prayogi