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All Journal Jurnal Akuntansi Indonesia Amalee: Indonesian Journal of Community Research & Engagement Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Aufa (JPMA) Journal of Financial and Tax Jurnal Pengabdian Mandiri Innovative: Journal Of Social Science Research Jurnal Riset Ilmiah Indonesian Journal of Community Empowerment Jurnal Pengabdian Teknologi, Ekonomi dan Humaniora Sasambo: Jurnal Abdimas (Journal of Community Service)
Agustina Indriani
Universitas Darma Persada
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Pelatihan Penerapan PP No 23 Tahun 2018 dan Aspek Perpajakannya di Lingkungan SMKN 44 Jakarta Pusat Agustina Indriani; Ahmad Basid Hasibuan; Jombrik TPR; Sri Ari Wahyuningsih
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2021): November 2021
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.121 KB) | DOI: 10.54259/pakmas.v1i2.39

Abstract

The purpose of implementing the service is to provide a broader understanding to the community, especially to students in the SMKN 44 Central Jakarta environment. With this activity, students/trainees have skills that can be used if they want to work after graduating from SMKN. This training on taxation is indeed very important and needed at this time by teachers and students at SMKN 44 Central Jakarta where the material provided is up to date taxation in accordance with current government regulations including incentives provided by the government in conditions the Covid-19 pandemic. The results of this training also obtained an illustration that socialization of taxation for MSMEs must continue to be carried out by related parties so that all levels of society can understand and understand their tax obligations. The implementation of this learning shows that the enthusiasm of students and teachers for the material presented is quite high and it is very much needed for students and teachers, it is proven that many participants ask questions about the material presented and taxation in general, but due to time constraints so not all of the participants' questions can be answered one by one. This can be interpreted that the participants listened carefully to all the material presented.
PENGENALAN KEPADA CALON LULUSAN AKUNTANSI TERHADAP PROSPEK KERJA DIMASA DEPAN Radina Modjaningrat; Atik Isniawati; Sri Ari Wahyuningsih; Agustina Indriani; Ahmad Basid Hasibuan; jombrik; Saminem
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 9: Februari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i9.1254

Abstract

Abstract The purpose of this community service activity is to introduce prospective accounting graduates about the future job prospects of accountants and provide an understanding of the importance of the role of an accountant in business and government institutions. Therefore, this community service activity is expected to encourage prospective accounting graduates to improve their competencies. according to the needs of the world of work. The method used in this community service activity is lecturing with a sample audience of students of SMKN 44 Cempaka Baru Village, Kemayoran District with 212 class 12 student participants and divided into 12 classes. In this lecturing approach, the activity begins by conducting a pre-test to participants, namely SMKN 44 students to find out the extent of the participants' knowledge regarding the material to be delivered, followed by giving material using the lecturing method. Finally, a post-test was conducted to determine the extent to which the participants understood the material that had been presented. Comparison of the results of the pre-test and post-test showed an increase in the understanding of prospective accounting graduate students regarding accountants' future job prospects. Before lecturing, only 29.3% of students understood about accounting job prospects, while 70.7% did not understand. However, after lecturing students who understand accounting job prospects increased significantly, namely 98.3%, while those who did not understand only 1.7%. The contribution of this community service activity is felt by prospective accounting graduates by providing motivation to deepen accounting knowledge in order to improve their abilities and competencies in the world of
Peran Pencegahan Fraud Memoderasi Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Agustina Indriani
Journal of Financial and Tax Vol 1 No 2 (2021): Edisi September 2021
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.983 KB) | DOI: 10.52421/fintax.v1i2.169

Abstract

This study aims to examine the effect of the government's internal control system and internal control on fraud prevention and its implications for the quality of regional financial reports. The sample used in this study were 89 respondents to local government employees in Bogor and Depok. The test is done using multiple linear regression analysis, the data is processed using SPSS. The results show that the influence of the government's internal control system has a positive effect on fraud prevention, while internal control has no effect on fraud prevention, while fraud prevention has a positive effect on the quality of financial reports. The Government's Internal Control System has a negative effect on the Quality of Regional Financial Reports and Internal Control has a positive effect on the Quality of Regional Financial Reports. The government's internal control system has an indirect effect on the quality of regional financial reports through fraud prevention. Internal control has a direct effect on the quality of regional financial reports through fraud prevention. Fraud prevention has a greater influence on the quality of regional financial reports. The internal control system of a business entity is strong, so the possibility of errors and fraud can be minimized. This means that the more successful the prevention of fraud, the quality of regional financial reports will increase
SOSIALISASI DAN PELATIHAN TATACARA PERHITUNGAN, PEMBAYARAN, PELAPORAN SPT WAJIB PAJAK ORANG PRIBADI DENGAN MENGGUNAKAN E-FORM 1770 TAHUNAN 2021 SECARA ONLINE BAGI UMKM KEDAI KOPI Agustina Indriani; Radina Modjaningrat; Atik Isniawati; Sri Ari Wahyuningsih; Ahmad Basid; Jombrik TPR
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 6: Juni 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (979.922 KB)

Abstract

Tujuan dari Kegiatan Pengabdian kepada masyarakat (Pkm) mengenai pelatihan pengisian SPT Wajib Pajak Orang Pribadi ini untuk melakukan sosialisasi dan memberikan Pelatihan kepada Pelaku Usaha Mikro, Kecil dan Menengah (UMKM) pada umum nya dan khusus nya untuk para pengusaha kedai kopi. Salah satu masalah yang dihadapi oleh para pelaku UMKM yang sebagian besar telah memiliki NPWP, tetapi mereka tidak melaporkan pajak atas penghasilan yang diperoleh dari kegiatan usaha sebagai wajib pajak, hal ini disebabkan oleh karena minimnya pengetahuan pelaku UMKM tentang masalah perpajakan baik tentang peraturan, sanksi-sanksi yang diterapkan maupun tata cara perhitungan pajak tersebut terutama perhitungan dan cara pengisian SPT pajak penghasilan. Kegiatan Pelatihan tentang pengisian dan pelaporan SPT tahunan tahun 2022 atas penghasilan yang di peroleh di tahun 2021 oleh wajib pajak orang pribadi melalui laman DJP online pelaku UMKM d dilakukan secara online dengan media Gmeet melalui pendekatan ceramah, tutorial, diskusi dan praktik pengisian SPT secara online.
MENYIKAPI SURAT CINTA (SP2DK) DARI PAJAK Agustina Indriani; Atik Isniawati; Radina Modjaningrat; Ahmad Basid; Jombrik TPR; Sri Ari Wahyuningsih; Debi Citra Dewi
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 2: Februari 2023
Publisher : Bajang Institute

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

Abstract

Tujuan dari Kegiatan Pengabdian kepada masyarakat (Pkm) bagaimana menyikapi surat cinta (Surat Permintaan Penjelasan atas data dan/atau Keterangan) yang di singkat SP2DK dari Pajak. Kegiatan ini merupakan kolaborasi dari 2 kampus yaitu Universitas Darma Persada dan Universitas Pamulang yang di bantu oleh mahasiswa akuntansi unsada yang tergabung di dalam Tax Center unsada. Kegiatan ini sebelumnya di publish di media social baik di Instagram tax center unsada maupun Instagram webinar gratis dimana jumlah peserta mancapai 300 lebih. Kegiatan tentang menyikapi surat cinta ( SP2DK) dilakukan secara online dengan media zoom dengan pendekatan ceramah, dan diskusi berbagai kasus yang di temui baik wajib pajak dilapangan maupun konsultan yang mendampingi para kliennya yang menerima SP2DK dari pajak.
SOSIALISASI PERPAJAKAN PEMADANAN NIK MENJADI NPWP SERTA TATA CARA PELAPORAN SPT PPH ORANG PRIBADI DAN UMKM Agustina Indriani; Radina Modjaningrat; Saminem Saminem; Sukardi Sukardi; Nur Syamsiah; Sitti Marwa Kharie
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.518

Abstract

This community service (Pkm) is thanks to the agreement between the Tax Center Cooperation of Darma Persada University and the Directorate General of Taxes of the East Jakarta Regional Office. Where the goal is to socialize how to match NIK into NPWP and procedures for reporting Personal and MSME income tax returns. This activity is a collaboration of 2 campuses, namely Darma Persada University in East Jakarta and Morotai Pacific University located on Jl. Siswa Darame, South Morotai, Morotai Island Regency. Participants are open to all students and all employees at the two universities are also open to the public, which was previously published on social media both on the Instagram tax center of Unsada and also Unsada Official. Conducted online with zoom media with a lecture approach, and discussions on how to validate NIK into NPWP and also reporting Individual Taxpayer Tax Returns in various cases encountered by both taxpayers in the tax field
TAX CENTER UKI DENGAN KANWIL DJP JAKARTA TIMUR MENDAMPING WARGA LAPOR PAJAK Milko Hutabarat; Agustina Indriani; Parlin Bachtiar Sinaga
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.1029

Abstract

This Community Service (PKM) activity was carried out, thanks to the cooperation agreement between the Tax Center of  the Indonesian Christian University (UKI) and the Directorate General of Taxes of the East Jakarta Regional Office (Kanwil). Filling and reporting personal income tax e-SPT activities are intended for all lecturers, UKI employees to community members. The series of activities are also accompanied by guidance on matching (validating) the Taxpayer Identification Number (NPWP) with the National Identity Number (NIK). The method used is to provide assistance to Individual Taxpayers who directly come to the UKI Campus accompanied by the Head of the UKI Tax Center, namely the Head of the UKI Tax Center Technical Implementation Unit   , Milko Hutabarat, S.E., S.H., M.Si. and also parties from the DGT East Jakarta Regional Office. Although this activity lasted only 1 day, the results of this activity have attracted enthusiasm from at least 75 Wajb Pajak.  This event is very helpful for taxpayers who find it difficult to match NPWP and NIK and also report Tax Returns (income). On the other hand, this also aims to be a real learning tool, for UKI students, where they are directly involved in the socialization process and assistance in filling and reporting tax returns with  an online (electronic) system
Pendampingan Validasi NIK menjadi NPWP dan Laporan SPT Wajib Pajak Orang Pribadi dan UMKM Indriani, Agustina; Hasibuan, Ahmad Basid; Isnianawati, Atik; TPR, Jombrik; Mardjaningrat, Radina; Wahyuningsih, Sri Ari
Amalee: Indonesian Journal of Community Research and Engagement Vol 4 No 2 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i2.2780

Abstract

Kegiatan pengabdian kepada masyarakat bertujuan untuk memberikan edukasi serta informasi terkait pentingnya pemadanan NIK menjadi NPWP dan juga kesadaran Wajib Pajak Orang Pribadi dan UMKM kepada masyarakat untuk melaporkan SPTnya sebelum 31 Maret. Metode yang digunakan adalah memberikan asistensi secara langsung kepada para wajib pajak yang datang secara langsung baik ke kantor KPP Madya 2 Jakarta Timur maupun ke pojok pajak dari berbagai macam jenis profesi dan pekerjaannya, relawan pajak diajak ke perusahaan untuk membantu karyawannya, melakukan sosialisasi mandiri untuk menyampaikan informasi/materi perpajakan dengan melibatkan relawan pajak sebagai narasumber, pendamping, dan/atau pendukung pembuatan materi penyuluhan perpajakan dibantu oleh seksi humas dan penyuluhan. Hasil dari kegiatan ini sekitar kurang lebih 1000 Wajib Pajak yang terlah terbantu oleh program kegiatan relawan pajak, dengan begitu dapat ditarik kesimpulan program relawan pajak ini banyak membantu para Wajib Pajak yang merasa kesulitan dalam pemadanan NIK menjadi NPWP dan juga untuk pelaporan pajak. Peneliti memberikan arahan kepada para mahasiswa baik secara teori dan praktiknya saat dilapangan, dan juga mengajarkan bagaimana berkomunikasi yang baik kepada para wajib pajak dalam hal penugasan.
Moderating Effect of Company Size on the Relationship between Tax Planning, Deferred Tax Expenses and Earnings Management Saminem, Saminem; Indriani, Agustina; Saprianto, Reko; Haryati, Novi Dwi
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.147 - 159

Abstract

ABSTRACTThis study aims to explore whether tax planning and deferredtax expenses influence earnings management, with companysize acting as a moderating variable. The research samplewas selected through purposive sampling, consisting of 16annual reports from food and beverage companies listed onthe Indonesia Stock Exchange (IDX) for the period 2018-2022.The analysis was conducted using regression and quantitativemethods. The results show that deferred tax expenses havea positive and significant effect on earnings management,whereas tax planning has a significant negative effect. Moreover,company size moderates the relationship between tax planningand earnings management. However, company size does notmoderate the relationship between deferred tax expenses andearnings management. Therefore, these findings contribute tothe literature by demonstrating that company size moderates theimpact of tax planning on earnings management in the food andbeverage industry and has important implications for investorsin the Indonesian market. Additionally, the study highlights thatlarger companies tend to develop better tax planning strategies,which in turn enhances transparency and accountability.
Branding Produk UMKM Studi Kasus UMKM OK OCE Syamsiyah, Nur; Indriani, Agustina; Modjaningrat, Radina; Sulistiani, Tri; Yahya
JEPTIRA Vol 2 No 1 (2024): JURNAL PENGABDIAN MASYARAKAT JEPTIRA
Publisher : Fakultas Teknik Universitas Darma Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70491/jep.v2i1.23

Abstract

Pandemi COVID-19 di Indonesia memberikan dampak yang signifikan pada berbagai sektor, termasuk pariwisata, perdagangan, industri, serta pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Dampak langsungnya terlihat melalui Pemutusan Hubungan Kerja (PHK) secara besar-besaran di berbagai perusahaan dan penutupan usaha yang menyebabkan banyak karyawan dirumahkan. Operasional UMKM menjadi terbatas dan terjadi penurunan jumlah konsumen yang berbelanja secara langsung dibandingkan dengan kondisi normal. Sekitar 39,9% UMKM mengalami penurunan yang signifikan sehingga memaksa mereka untuk mengurangi stok barang. Selain itu, 16,1% UMKM memilih mengurangi karyawan atau bahkan menutup usaha mereka. Untuk bertahan di tengah pandemi, pelaku UMKM harus memiliki keterampilan digital yang memadai. Melalui program pengabdian masyarakat yang diadakan oleh dosen dari Phoenix Education Centre Institution, UMKM binaan OK OCE diberi pendampingan terkait branding dan pemasaran produk secara efektif dan efisien. Program ini bertujuan agar pelaku UMKM mampu mengembangkan potensi mereka dan meningkatkan pendapatan melalui strategi digital marketing. Dengan demikian, diharapkan para pelaku UMKM dapat meningkatkan kesejahteraan hidup baik secara individu, keluarga, maupun komunitas pada umumnya.
Co-Authors Abda Abda Aeniyah, Aeniyah Anggraeni, Devina Nurul Aprilia, Fadillah Atik Isniawati Debi Citra Dewi Fuad, Zahwa Khalisha Haryati, Novi Dwi Hasibuan, Ahmad Basid Hutabarat, Milko Isnianawati, Atik Jombrik TPR Mardjaningrat, Radina Milko Hutabarat Nur Syamsiah Nur Syamsiyah Nur Syamsiyah Parlin Bachtiar Sinaga Reko Saprianto Rita Rahmawati Rumsia, Rika Rutinaias Haholongan Samin Samin Saminem Septiani, Shintia Sinaga, Parlin Bachtiar Sitti Marwa Kharie Sri Ari Wahyuningsih Sukardi Sukardi Tri Sulistiani Tri Sulistiani Wahyuningsih, Sri Ari Yahya Yahya Yahya Zulfa, Iin Dana