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All Journal Prosiding Seminar Nasional Sains dan Teknologi Terapan J-MACC : Journal of Management and Accounting Jurnal Analisa Akuntansi dan Perpajakan FINANCIAL : JURNAL AKUNTANSI JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Humaniora Teknologi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Humaniora Teknologi GUYUB: Journal of Community Engagement Journal La Bisecoman Jurnal Syntax Fusion : Jurnal Nasional Indonesia ETNIK : Jurnal Ekonomi dan Teknik Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Jurnal Locus Penelitian dan Pengabdian Jurnal Abdikarya : Jurnal Karya Pengabdian Dosen dan Mahasiswa Jurnal Pengabdian Mandiri Asia Pacific Journal of Management and Education JOINCS (Journal of Informatics, Network, and Computer Science) Journal of Artificial Intelligence and Digital Business Seminar Nasional Ilmu Terapan KOPEMAS
Melvie Paramitha
Universitas Widya Kartika Surabaya
Religion Aerospace Engineering Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Analisis Sistem Pengendaalian Internal Siklus Penjualan Pada CV. Nirwana Offset Surabaya. Deborah, Deborah; Paramitha, Melvie
Jurnal Etnik: Ekonomi-Teknik Vol 1 No 6 (2022): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v1i6.84

Abstract

Internal control in the company is one of the things that important in sales procedures to be able to achieve company goals. CV. Nirwana Offset is engaged in the printing sector which has been established since 2007. The purpose of this study is to analyze the sales cycle internal control system using COSO. Where COSO has five components, namely the control environment, risk assessment, information and communication control activities, and supervision. This research was conducted with a descriptive method with a qualitative approach. Data collection techniques were carried out by interview, observation and documentation. The data sources used are primary data sources or get data directly from the company. The results of research on CV. Nirwana Offset shows that internal control is not yet fully effective and in accordance with COSO components. because there are still some components that still have weaknesses. Namely components of risk assessment, control and supervision activities that still have weaknesses against inadequate sales documents, the company still does not have billing letters, offer letters and receipts. The company still uses manual sales notes and does not write sales notes directly. lack of supervision of the inventory of mold raw materials and lack of supervision on the molding machine. With the existing weaknesses, the sales cycle will not run effectively and efficiently due to a lack of internal control.
Analisis Rasio Cael Untuk Menilai Tingkat Kesehatan Pada Bank Nasional Yang Diakuisis Investor Asing Pada Periode 2019-2021 Patuteuogo, Rijul; Paramitha, Melvie
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 10 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i10.251

Abstract

Research Analysis of the CAEL Ratio to Assess the Health Level of National Banks Acquired by Foreign Investors in the 2019-2021 Period. This study is entitled "CAEL Ratio Analysis to Assess the Health Level of National Banks Acquired by Foreign Investors in the 2019-2021 Period". CAEL Ratio Analysis is an analysis conducted to assess the health level of banks. The bank's health is the result of qualitative research on various aspects that affect the condition or performance of banks through an assessment of the Capital, Assets, Earnings, and Liquidity factors toward market risk. The purpose of this study was to find out how the CAEL ratio analysis in assessing the health level of the National Bank Owned by Foreign Investors, which has a source of capital from Foreign Investors such as Bank IBK Indonesia, Neo Commerce, KB Bukopin, Permata Bank, Bank Jago, Fama International, KEB Hana , and Seabank. In this study, the data used came from the financial reports for 3 years owned by the bank. The financial reports are processed to produce CAEL ratio calculations. From the calculation of the CAEL ratio, the researcher can determine whether the health level of the bank is classified as "healthy", "quite healthy", "less healthy", and "unhealthy". The results of the CAEL ratio calculation show that of the 8 banks owned by foreign investors, KEB Hana received a healthy predicate for 3 consecutive years.
Pengaruh Sustainability Reporting, Corporate Social Responsibility, Leverage dan Komisaris Independen Terhadap Penghindaran Pajak. Stefani, Maria; Paramitha, Melvie
Jurnal Locus Penelitian dan Pengabdian Vol. 1 No. 7 (2022): Jurnal Locus Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v1i4.59

Abstract

Pendahuluan: Pajak merupakan bentuk kontribusi wajib masyarakat terhadap kesejahteraan negara. Namun seringkali, masyarakat belum berkontribusi untuk membayar pajak dan melakukan perlawanan aktif yang salah satunya penghindaran pajak. Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh Sustainability Reporting, Corporate Social Responsibility, Leverage dan Komisaris Independen terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Metode: Penelitian ini menggunakan data sekunder sebanyak 181 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Pemilihan Sampel menggunakan metode purposive sampling, sehingga ditemukan sampel penelitian sebanyak 12 perusahaan. Periode tahun yang digunakan oleh peneliti adalah tahun 2018-2020. Hasil: Hasil penelitian menggunakan SmartPLS ini menunjukan bahwa variabel Corporate Social Responsibility mempunyai pengaruh positif signifikan terhadap penghindaran pajak. Kesimpulan: Sedangkan pada variabel Sustainability Reporting¸ Leverage dan Komisaris Independen tidak berpengaruh signifikan terhadap Penghindaran Pajak.
PKM PENYUSUNAN SUSTAINABILITY REPORTING BAGI KOMUNITAS NEURODIVERGENT DI SURABAYA Paramitha, Melvie; Yanggah, Minny Elisa; Santi, Chitra
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.34930

Abstract

Sustainability atau keberlanjutan memiliki makna bahwa pembangunan atau usaha dapat bermanfaat bagi semua orang, dan hak-hak generasi mendatang dilindungi. Sampai saat ini, pemerintah Indonesia mencanangkan implementasi sustainability dalam segala bentuk usaha yang ada di masyarakat. Hal tersebut juga ditujukan bagi komunitas-komunitas masyarakat. Tujuan kegiatan pengabdian kepada masyarakat (PKM) ini adalah untuk memberikan pelatihan penyusunan sustainability reporting sehingga dapat dijadikan media publikasi komunitas neurodivergent dalam mendukung keberlanjutan organisasi neurodivergent. Kegiatan PKM berkolaborasi dengan mitra ELMO merupakan organisasi yang berkomitmen untuk mengembangkan lingkungan yang transformatif dan inklusif bagi komunitas neurodivergent di Surabaya. Sustainability reporting atau laporan keberlanjutan adalah dokumen yang disusun oleh perusahaan yang menggambarkan dampak lingkungan, sosial, dan tata kelola (environment, social and good governance/ESG) dari operasi mereka. Langkah-langkah dalam PKM ini adalah FGD, pelatihan serta praktek penyusunan sustainability reporting. Hasil PKM menunjukkan bahwa para founder dan manajemen mitra ELMO berkomitmen dalam program sustainability dalam memajukan komunitas neurodivergent. Dengan penyusunan dan publikasi sustainability reporting maka dapat menyebarluaskan informasi mengenai mitra ELMO dan komunitas neurodivergent.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, OPINI AUDITOR, DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY TAHUN 2022-2024 Yessica Yonathan; Melvie Paramitha
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v9i1.12162

Abstract

Companies listed on the Indonesia Stock Exchange are required to report quarterly and annual financial reports, as well as sustainability reports. For public companies, the deadline for submitting annual reports is no later than the end of the third month of the following year, together with the sustainability report. Owners of publicly listed companies will continue to maintain their best reputation in order to maintain the trust of investors and the public. Therefore, the author conducted this study with the aim of examining whether there is an influence of Profitability, Leverage, Company Size, Auditor Opinion, and Auditor Reputation on Audit Delay in Transportation and Logistics Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This study uses a quantitative method with secondary data from 102 samples of companies in the Transportation and Logistics Sub-Sector. The sample selection uses a purposive sampling method. The results of this study using SPSS 23 show that the Profitability variable has an effect on Audit Delay, while Leverage, Company Size, Auditor Opinion, and Auditor Reputation have no effect on Audit Delay.
PERAN AUDIT INTERNAL DALAM IMPLEMENTASI MANAJEMEN RISIKO DI BUMN KARYA KONSTRUKSI Lina Raharja Tanias; Melvie Paramitha
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Vol. 7 No. 1 Tahun 2026
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i1.55492

Abstract

Dalam konteks BUMN konstruksi, penerapan manajemen risiko menjadi kebutuhan strategis mengingat tingginya kompleksitas proyek, besarnya nilai investasi, serta beragam risiko yang melekat. Audit internal berperan penting sebagai fungsi independen yang memberikan assurance atas efektivitas sistem pengendalian risiko sekaligus berperan sebagai konsultan bagi manajemen dalam memperkuat proses tata kelola. Audit internal juga berkontribusi dalam mengukur tingkat kematangan manajemen risiko organisasi melalui Risk Maturity Index (RMI), sebagaimana disyaratkan dalam Peraturan Menteri BUMN No. PER-2/MBU/03/2023 tentang Pedoman Tata Kelola dan Kegiatan Korporasi Signifikan BUMN. Budaya perusahaan merupakan faktor penting yang harus diperhatikan dalam penerapan manajemen risiko dan hal itu memungkinkan pula bagi auditor untuk mengetahuinya agar dapat membantu melakukan perannya dalam penerapan risiko manajemen dengan efektif. Oleh karena itu, penelitian ini selain membahas peran auditor internal dalam penerapan manajemen risiko, juga membahas dari sisi pentingnya bagi auditor internal untuk memahami dan mempelajari budaya perusahaan dalam membantu pelaksanaan manajemen risiko. Peneliti menggunakan pendekatan kualitatif. Pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi, yang sumber data utama berasal dari data primer dan sekunder yang diperoleh langsung dari perusahaan.
PKM Pembinaan dan Pendampingan Sustainability Reporting bagi UMKM Bakery di Surabaya Yulius Hari; Melvie Paramitha; Minny Elisa Yanggah; Elisa Churota'ayun
GUYUB: Journal of Community Engagement Vol 4, No 3 (2023)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/guyub.v4i3.7210

Abstract

Sustainable Development Goals (SDGs) is a global action agreed by world leaders, including Indonesia, to end poverty, reduce inequality and protect the environment. SDGs aim to balance the 3Ps in business activities, namely planet, people, profit. With the balance of the 3Ps, it is expected to realize sustainability or business sustainability. Business sustainability is the dream of all entrepreneurs. The Global Reporting Initiative (GRI) is the most widely used sustainability reporting standard globally, providing comprehensive reporting guidelines for various business sectors. Indonesian SMEs go International! By making sustainability reporting in SMEs, it is hoped that it can improve the reputation of SMEs and support SMEs to go international. This community service activity was carried out with SME partner Bakery Glory in Surabaya in collaboration with the Melati Nusantara activity series. With the aim of accelerating the understanding of sustainable production to develop the potential of SMEs so that their products can be accepted in the international market.
PERAN KONSULTAN PAJAK DALAM PENYELESAIAN SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN (SP2DK) WAJIB PAJAK ORANG PRIBADI Monica Fenly Listyo; Melvie Paramitha
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 4 (2026): Vol. 7 No. 4 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i4.61693

Abstract

Sistem self-assessment yang memberi kepercayaan penuh kepada Wajib Pajak untuk mengurus perpajakannya secara mandiri berisiko menimbulkan potential loss penerimaan negara bilamana terjadi kekeliruan pelaporan. Oleh karena itu, penerbitan SP2DK oleh Direktorat Jenderal Pajak menjadi mekanisme penting dalam fungsi pengawasan. Penelitian ini mengkaji proses, kendala, dan strategi penanganan SP2DK bagi Wajib Pajak Orang Pribadi di KL Consulting Surabaya. Penelitian ini dirancang menggunakan metode kualitatif studi kasus dengan pengumpulan data melalui wawancara mendalam, observasi, dan penelaahan dokumen penanganan SP2DK. Temuan penelitian memperlihatkan alur kerja penyelesaian yang terstruktur, mulai dari telaah materi temuan, konfirmasi data klien, rekonsiliasi angka metode One-to-One Matching, penyusunan tanggapan formal, diskursus bersama Account Representative (AR), hingga finalisasi pembetulan SPT Tahunan dan pelunasan kurang bayar. Temuan ini membuktikan efektivitas SP2DK sebagai media edukasi fiskal yang berhasil meminimalisasi eskalasi menuju pemeriksaan pajak formal sekaligus memperkuat kepatuhan sukarela (voluntary compliance).
Co-Authors Chitra Santi Chitra Santi Christopher Scarvino Cindy Claretta Darmanto Darmanto Deborah, Deborah Dhaniswara, Erwin Elisa Churota'ayun Florensia Caroline Florensia Caroline Hana, Valencia Handayani, Alberta Esti Hanny Oktaviana Indra Budi Trisno irene irene Kosasih, Tjindrawati Lina Raharja Tanias Mahfuddin, Rohmat Meilinda Suhendra Mineri, Michelle Filantropy Minny Elisa Yanggah Monica Fenly Listyo Naomi Subagio Nathanael, Vivian Novita Octalisa Gunawan, Victoria Oktavia, Rachael Patuteuogo, Rijul Prasetio, Ronny Rebeca Ruth Aprilia Rebeca Ruth Aprilia Rifcha, Rifcha Rustadi Rustadi Santi, Chitra Silvia Agustin Silvy Carolina Silvy Carolina Sinaga, Syenida Elvivania Stefani, Maria Sugianto, Yosua Ngurah Suklimah Ratih, Suklimah Tamaji, Tamaji Yessica Yonathan Yoosita Aulia Yulia Setyarini, Yulia Yulius Hari Yunita Setiawati Yunita Setiawati