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All Journal Jurnal Akuntansi Indonesia JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Amalee: Indonesian Journal of Community Research & Engagement Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Kepada Masyarakat Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Pengabdian Masyarakat Aufa (JPMA) Journal of Financial and Tax Jurnal Pengabdian Mandiri Proceedings of The International Conference on Business and Economics Innovative: Journal Of Social Science Research Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Jurnal Riset Ilmiah Indonesian Journal of Community Empowerment Jurnal Pengabdian Teknologi, Ekonomi dan Humaniora Sasambo: Jurnal Abdimas (Journal of Community Service)
Indriani, Agustina
Universitas Darma Persada
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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.
PELATIHAN DESAIN APLIKASI CANVA DALAM MENINGKATKAN SOFTSKILL MAHASISWA STIE INDONESIA JAKARTA DENGAN MEDIA HANDPHONE Haholongan, Rutinaias; Indriani, Agustina; Aeniyah, Aeniyah; Septiani, Shintia; Fuad, Zahwa Khalisha; Rumsia, Rika
MAJU : Indonesian Journal of Community Empowerment Vol. 1 No. 6 (2024): MAJU : Indonesian Journal of Community Empowerment, November 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/kph55z30

Abstract

Increasing soft skills in students is crucial in facing the digital era.  This journal examines the effectiveness of Canva application design training in improving the soft skills of students. This training aims to improve students' graphic design skills, creativity and visual communication skills.  The method used is a direct tutorial, where students are guided to understand and operate Canva.  Data is collected through overall research and documentation.  As a result, students are expected to be able to apply these skills in society and have the potential to open a business, thereby increasing their creativity and independence in the digital era.  
Pemberdayaan Budaya Kerja Efektif sebagai Kunci Keberhasilan Tim UKM Sakuntala Rutinaias Haholongan; Bayu Pratama; Agustina Indriani; Nelli Novyarni; Hannissa Nurrahma; Taufik Hidayat; Silviana Hidayati
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 3 No. 2 (2025): ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v3i2.1537

Abstract

Empowering an effective work culture is the key to improving team performance to achieve the vision and mission of the Student Activity Unit (UKM), especially UKM Sakuntala. In improving the performance of the Sakuntala UKM team, they often face several challenges in terms of communication, motivation, training, performance monitoring and giving awards. To overcome these challenges, training was carried out using counseling and question and answer methods, presenting material on the concept of effective work culture in improving team performance. The research results show that an effective work culture, such as effective communication, teamwork, and motivation, has a significant impact on the performance of the Sakuntala UKM team. Material includes Empowering an Effective Work Culture, Collaboration and Teamwork, and the Role of Leaders. The results of this outreach show that all members of UKM Sakuntala have a fairly good understanding of effective work culture and understand enough about improving teamwork. This counseling also emphasizes the importance of harmonious relationships between leaders and subordinates, as well as a conducive work environment. It is hoped that this counseling can help Sakuntala UKM members develop a more effective work culture, improve communication skills, strengthen the performance of the Sakuntala UKM team, and provide insight into facing the challenges that exist in the organization. This provides a strong foundation for empowering a more effective work culture in the future for Sakuntala.
CSR sebagai Strategi Retensi Karyawan: Perspektif Manajemen dan Karyawan Hutabarat, Milko; Indriani, Agustina; Sinaga, Parlin Bachtiar; Haholongan, Rutinaias
Innovative: Journal Of Social Science Research Vol. 5 No. 2 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i2.18547

Abstract

Corporate Social Responsibility (CSR) tidak hanya berfungsi sebagai bentuk tanggung jawab sosial perusahaan, tetapi juga memiliki dampak signifikan terhadap retensi karyawan. Penelitian ini bertujuan untuk menganalisis bagaimana program CSR dapat berkontribusi terhadap strategi retensi karyawan dari perspektif manajemen dan karyawan. Dengan menggunakan metode wawancara mendalam, penelitian ini mengeksplorasi pengalaman dan pandangan manajemen serta karyawan terkait efektivitas program CSR dalam meningkatkan loyalitas, kepuasan kerja, serta keterikatan emosional terhadap perusahaan. Hasil penelitian menunjukkan bahwa program CSR yang berorientasi pada kesejahteraan karyawan, seperti pengembangan kompetensi, keseimbangan kehidupan kerja, dan keterlibatan dalam kegiatan sosial, secara signifikan meningkatkan tingkat retensi karyawan. Dari sisi manajemen, CSR dipandang sebagai strategi yang dapat memperkuat citra perusahaan sebagai tempat kerja yang peduli terhadap karyawannya. Sementara itu, karyawan merasa lebih dihargai dan memiliki keterikatan yang lebih kuat terhadap organisasi yang memiliki program CSR yang aktif. Dengan demikian, CSR bukan hanya sekadar inisiatif sosial, tetapi juga merupakan strategi manajemen SDM yang efektif dalam mempertahankan tenaga kerja berkualitas.
Pendampingan Penyusunan Laporan Biaya Produksi pada UMKM Food and Beverage (FnB) X di Jakarta Selatan Saminem Saminem; Radina Modjaningrat; Agustina Indriani; Atik Isniawati; Jombrik TPR; Ahmad Basid Hasibuan
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 7 No. 1 (2025): February
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v7i1.2475

Abstract

Pengelolaan biaya produksi yang tepat dan penetapan harga jual yang kompetitif merupakan tantangan utama bagi UMKM di sektor Food and Beverage (FnB). Banyak UMKM kesulitan dalam menyusun laporan biaya produksi yang akurat dan menentukan harga jual yang sesuai dengan kondisi pasar, yang dapat mempengaruhi profitabilitas usaha. Pendampingan ini bertujuan untuk membantu UMKM di Jakarta Selatan dalam mengelola biaya produksi dan harga jual dengan menggunakan Ecurate, sebuah alat yang mempermudah pembuatan laporan biaya yang terstruktur dan berbasis data. Melalui serangkaian tahapan seperti identifikasi kebutuhan, sosialisasi Ecurate, implementasi, serta analisis laporan biaya dan harga jual, diharapkan UMKM dapat menetapkan harga jual yang lebih tepat, meningkatkan efisiensi operasional, dan mengoptimalkan margin keuntungan. Selain itu, pendampingan ini juga bertujuan untuk meningkatkan pemahaman UMKM dalam penggunaan data keuangan untuk pengambilan keputusan yang lebih baik. Hasil dari pendampingan ini diharapkan dapat memperkuat daya saing UMKM di pasar yang semakin kompetitif dan mendukung keberlanjutan usaha mereka melalui pengelolaan biaya yang lebih efisien.
From Local Wisdom to Global Governance : A Meta-Analysis of Participatory Audit Models as a Pillar of BUMDes Transparency M Irsan Nasution; Yulisfan Yulisfan; Agustina Indriani
Proceeding of The International Conference on Business and Economics Vol 3 No 1 (2025): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbe-untagsmg.v3i1.2954

Abstract

Performance audit is a strategic instrument to strengthen transparency and accountability in the governance of Village-Owned Enterprises (BUMDes). However, current practices of BUMDes auditing in Indonesia remain limited, fragmented, and often fail to uphold the principles of good governance. This study aims to identify and synthesize the implementation of performance audits in BUMDes across various regions through a Systematic Literature Review (SLR) of 28 articles published between 2013 and 2024. Sources were obtained from Scopus, DOAJ, Google Scholar, and Garuda, with thematic analysis applied. The study identifies five core issues: weak internal audit mechanisms, limited community participation, low utilization of information technology, cultural resistance, and the role of audits in improving village economic performance. The paper proposes a participatory audit model grounded in local familial values and supported by appropriate digital tools. This hybrid model is contextually suited to promote accountability in rural areas where institutional capacity is limited but social cohesion is strong. Theoretically, this research extends the relevance of stewardship theory and participatory governance to micro-level public sector entities. Policy implications highlight the need for adaptive, community-based audit mechanisms as a foundation for accountable rural development
ANALISIS DINAMIKA PELATIHAN DALAM MENINGKATKAN DISIPLIN KERJA ORGANISASI HOCKEY DI JAKARTA TIMUR Indriani, Agustina; Haholongan, Rutinaias; Anggraeni, Devina Nurul; Aprilia, Fadillah; Rahmawati, Rita; Zulfa, Iin Dana
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 11 (2024): SINERGI : Jurnal Riset Ilmiah, November 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/2am0jq86

Abstract

Work discipline is an important factor that affects individual and team performance in an organization. This study aims to analyze the dynamics of training in improving the work discipline of hockey organizations in East Jakarta. The object of this research is the East Jakarta Zone within the scope of the hockey organization. The research method used is a quantitative approach with questionnaire survey techniques or interviews of hockey athletes in East Jakarta. The data collected were analyzed using descriptive methods to identify the effect of training on improving work discipline on hockey organizations in East Jakarta. The results of this study indicate that structured and sustainable training is able to improve athlete discipline, both in terms of compliance with rules, time management, and teamwork. In addition, training dynamics involving motivational approaches and consistent supervision from coaches play a significant role in building a culture of discipline among team members. The implication of this study is the importance of preparing training programs that not only focus on technical aspects, but also character development and work discipline to achieve optimal organizational performance.  
Co-Authors , Rahima Br Purba Abda Abda Aeniyah, Aeniyah Agin Sugiwa Anggraeni, Devina Nurul Aprilia, Fadillah Ariyati, Vievi Atik Isniawati Bayu Pratama Chintya Nurmayasari Debi Citra Dewi Fuad, Zahwa Khalisha Hannissa Nurrahma Haryati, Novi Dwi Haryono Umar Hasibuan, Ahmad Basid Hutabarat, Milko Isnianawati, Atik Jombrik TPR Jombrik, Jombrik M Irsan Nasution Mardjaningrat, Radina Milko Hutabarat Nelli Novyarni Nur Syamsiah Nur Syamsiyah Parlin Bachtiar Sinaga Rani Ayu Reko Saprianto Ria Fitria Andriani Rita Rahmawati Rumsia, Rika Rutinaias Haholongan Samin Samin Saminem Septiani, Shintia Silviana Hidayati Sinaga, Parlin Bachtiar Sitti Marwa Kharie Sri Ari Wahyuningsih Sukardi Sukardi Taufik Hidayat Tri Sulistiani Wahyuningsih, Sri Ari Yahya Yulisfan Zulfa, Iin Dana