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Influence of Corruption Perception and Quality of Fiskus Service on The Compliance of Private Taxpayers Aris Trismayadi Nurizki; Efi Tajuroh Afiah; Surachman Surachman
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1841

Abstract

This study aims to determine the impact of the perception of corruption and the quality of service tax authorities either jointly or partially on the compliance of individual taxpayers in the Tax Office Primary Cilegon. This study categorized the type of quantitative descriptive with 100 respondents private persons registered in the Tax Office Primary Cilegon as samples and used the incidental sampling method. The results showed that the perception of corruption significantly influences adherence to an individual taxpayer (H1), the Quality of Service tax authorities' significant effect on compliance with an individual taxpayer (H2), the perception of corruption and the quality of service tax authorities jointly significant effect on tax compliance people private (H3)
Penerapan Peran Orang Tua dan Guru dalam Pencegahan Stunting melalui Pendampingan Parenting di SDIT Cahaya La Royba Indra Martha Rusmana; Jaka Wijaya Kusuma; Hamidah Hamidah; Amyati Amyati; Aris Trismayadi Nurizki
Batara Wisnu : Indonesian Journal of Community Services Vol. 2 No. 2 (2022): Batara Wisnu | Mei - Agustus 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v2i2.83

Abstract

Stunting problems become a conflict that needs to receive focused attention. Stunting cases are still ups and downs, this is due to parenting and residents' understanding of stunting is still low. The purpose of community service is to provide assistance and strengthening of citizens to have the ability to prevent stunting. The results of this community service are needed to be able to foster awareness of the causes of stunting conflicts in each family and will remind each other which eventually as a movement that synergizes with each other. Methods are carried out by creating or seeking the art of stunting prevention management, planning preventive actions, socialization and application in the family. Conveying understanding to teachers and parents related to stunting means that important things and sharing interactions needed will be a routine and periodic activity.
IMPACT ANALYSIS OF PSAK 73 IMPLEMENTATION ON THE FINANCIAL PERFORMANCE OF PT PLN (PERSERO) Liza Julianti; Nugrahini Kusumawati; Efi Tajuroh Afiah; Aris Trismayadi Nurizki
International Research of Multidisciplinary Analysis Vol. 1 No. 1 (2023): International Research of Multidisciplinary Analysis
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.434 KB) | DOI: 10.57254/irma.v1i1.8

Abstract

PSAK 73 is the latest lease accounting standard that began to be implemented in the financial year 2020 report adopted from IFRS 16. In PSAK 73, it regulates the recognition, measurement, presentation and disclosure of leases, especially for tenants, by only allowing the classification of leases as financing leases so that the assets and liabilities of the lease transactions are recognized in the financial statements, there are optional exceptions for short-term leases and leases whose underlying assets are of low value. The purpose of this study is to analyze the impact of the application of PSAK 73 on rent on the assessment of the company's financial performance by calculating using financial ratios. The method used is descriptive qualitative developed by Jaka Maulana and M. Rizal Satria (2021). The results of this study show that the Solvency Ratio consisting of Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) has a decreasing impact and in the Profitability Ratio consisting of Return  On Investment (ROI) and Return on Equity (ROE) has increased
PELATIHAN LAPORAN KEUANGAN KEMASAN PRODUK DAN PEMASARAN KEPADA PELAKU USAHA BAKSO IKAN DI DESA WANASALAM LEBAK Riyanthi Idayu; Efi Tajuroh Afiah; Aris Trismayadi Nurizki; Deni Sunaryo
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.330

Abstract

The activities of business actors processing sea fish in the form of fish balls in Wanasalam Village experience problems including: human resources in managing financial reports, product packaging innovations and marketing processes, so that they affect the sustainability of the business itself, as well as the role of the Wanasalam Village apparatus, still lacking in assisting the development of the fishball business. The purpose of this service is to help improve the skills and abilities of fishball business actors in managing financial reports, innovation and marketing of information technology-based products. Method of implementation: providing training on financial report management, product packaging innovation and marketing strategies both conventionally and online (e-commerce), assistance after training. The results of the training show that fishball business actors in Wanasalam Village, show an increase in managing business management, financial reports, can create attractive product packaging and can implement marketing strategies both conventionally and online (e-commerce), so that an increase in sales volume of fishball products