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All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal of Economics, Management and Accounting Akuntansi dan Ekonomi Pajak: Perspektif Global Journal of Social Sciences and Technology for Community Service BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Niken Kusumawardani
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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IMPLEMENTATION OF CORETAX IN GENERATING E-BUPOT UNIFICATION AT PT FEDERAL INTERNATIONAL FINANCE LAMPUNG BRANCH Azzahro, Latifah; Niken Kusumawardani; Syafis, Kamadie Sumanda; Ratna Septiyanti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2327

Abstract

This study aims to determine the use of Coretax application in making e-Bupot Unification at PT Federal International Finance (FIFGROUP) Lampung Branch. e-Bupot Unification is an electronic document used to report tax withholding and collection by tax withholders or collectors. The use of Coretax as an integrated taxation system is expected to simplify and speed up the company's tax administration process, especially in terms of Unification e-Bupot reporting. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results showed that the use of Coretax in making e-Bupot Unification has been running well and provides convenience for tax staff in terms of time efficiency, data management, and compliance with applicable tax provisions. However, there are still some obstacles such as technical glitches in the system and the need for increased training for users in order to maximize the use of the Coretax application. Keywords: Coretax, e-Bupot Unification, Tax Administration
PENERAPAN SISTEM TRANSAKSI OTOMATIS PADA BUMDES SURYA AGUNG DESA WATU AGUNG, KALIREJO, LAMPUNG TENGAH Kamadie Sumanda Syafis; Ambya; Niken Kusumawardani; Aryan Danil Mirza BR; lidya Ayuni Putri
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): Volume 3 - Nomor 2 - Juli 2025
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v3i2.66

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan efisiensi dan transparansi pengelolaan keuangan BUMDes Surya Agung melalui penerapan sistem transaksi otomatis berbasis web. Permasalahan utama mitra adalah pencatatan manual dan rendahnya pemahaman terhadap penyusunan laporan keuangan. Metode yang digunakan adalah Participatory Rural Appraisal (PRA) dengan pendekatan pelatihan, tutorial, dan pendampingan. Hasil kegiatan menunjukkan bahwa mitra mampu mengimplementasikan aplikasi akuntansi untuk transaksi harian dan pelaporan keuangan. Kegiatan ini membantu BUMDes meningkatkan efisiensi pencatatan, akurasi data, dan kepercayaan masyarakat terhadap pengelolaan dana desa.
Does the Indonesian Capital Market React to Christmas and New Year Holidays? Evidence from LQ45 Companies (2021–2024) Halida Khairiyah; Tri Joko Prasetyo; Niken Kusumawardani
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 4 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i4.1754

Abstract

This study examines the stock market reaction to the Christmas and New Year holidays by analyzing abnormal return and trading volume activity for companies consistently listed in the LQ45 Index during 2021–2023. Using a quantitative causal approach and an event study design, the research observes market behavior within a 10 day estimation window and a 10 8day event window surrounding the holiday period. The findings show that abnormal return exhibits limited but notable reactions, with a significant decline observed before the holiday, indicating that investors tend to reduce risk exposure prior to market closure. After the holiday, significant movements still appear, but they remain negative, suggesting that investor activity and confidence have not fully recovered. In contrast, trading volume activity does not show significant differences either before or after the holiday, implying that changes in prices are influenced more by sentiment and price adjustments rather than shifts in trading intensity. These results indicate that the Indonesian capital market demonstrates characteristics of a semi-strong form efficiency, where public information such as national holidays is largely anticipated and absorbed by the market.
Implementation of Income Tax Article 21 (PPh 21) before and after the TER Rate and Progressive Tax Rate for Permanent Employees at PT FIF Lampung Branch Fatmawati, Anita; Niken Kusumawardani; Kamadie Sumanda Syafis; Ratna Septiyanti
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i1.997

Abstract

This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The research method used a qualitative descriptive approach with primary data (interviews and observations) and secondary data (financial documents, tax regulations, and internal company reports). Comparative analysis reveals that the use of TER tends to result in higher monthly tax burdens compared to annual progressive calculations, especially in the Non-Taxable Income (PTKP) K/3 and TK/3 categories. This finding indicates the need for adjustments to the payroll system to minimize tax differences and improve the accuracy of deductions. Keywords: Article 21 Income Tax; Calculation of Article 21 Income Tax with TER and Progressive rates; PP No. 58 of 2023.
UMKM GO GLOBAL: EDUKASI DAN PENDAMPINGAN PENERAPAN ESG REPORTING MENUJU BISNIS BERKELANJUTAN Dewi Sukmasari; Niken Kusumawardani; Marselina, Marselina; Yuliandari, Puspita
Journal Social Science And Technology For Community Service Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Maret 2026
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v7i1.1526

Abstract

Perkembangan ekonomi global menuntut pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk tidak hanya berorientasi pada profit, tetapi juga memperhatikan aspek keberlanjutan melalui penerapan prinsip ESG (Environmental, Social, and Governance). ESG reporting menjadi salah satu indikator penting bagi pelaku usaha dalam mengakses pasar global, menarik minat investor, serta membangun reputasi bisnis yang bertanggung jawab. Namun, mayoritas UMKM di Indonesia, khususnya yang dikelola oleh perempuan, masih menghadapi keterbatasan literasi, kapasitas teknis, dan akses informasi terkait penerapan pelaporan ESG. Kegiatan pengabdian ini bertujuan untuk memberikan edukasi dan pendampingan teknis kepada anggota PPUMI (Pemberdayaan Perempuan UMKM Indonesia) sebagai mitra sasaran dalam memahami konsep ESG serta menyusun ceklis pelaporan berkelanjutan yang sesuai dengan karakteristik usaha mereka. Melalui metode simulasi penyusunan ceklis laporan ESG, dan pendampingan berbasis studi kasus, diharapkan mitra memiliki pemahaman komprehensif dan keterampilan praktis dalam mengintegrasikan prinsip ESG ke dalam model bisnis UMKM. Kegiatan ini dihadiri oleh 25 anggota PPUMI yang merupakan pemilik UMKM. Kegiatan ini menghasilkan ceklis kegiatan berbasis pelaporan ESG yang dapat digunakan di kalangan usaha mikro. Selain itu, kegiatan ini berhasil mengenalkan konsep pelaporan ESG kepada mitra sasaran dan contoh penerapannya di kegiatan usaha masing-masing, sehingga mampu memperkuat kapasitas usaha yang telah dilakukan melalui praktik ekonomi hijau yang berkelanjutan.
Co-Authors Ambya, Ambya Aryan Danil Mirza. BR Azzahro, Latifah Dewi Sukmasari fatmawati, Anita Halida Khairiyah Kamadie Sumanda Syafis lidya Ayuni Putri Marselina Marselina Ratna Septiyanti Syafis, Kamadie Sumanda Tri Joko Prasetyo Yuliandari, Puspita