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ANALISIS STRATEGI PENGELOLAAN USAHA MIKRO DALAM UPAYA MENJAGA KEBERLANJUTAN USAHA (STUDI KASUS PADA USAHA MIKRO GENKI YOGHURT) Yoga Tantular Rachman; Eriana Kartadjumena; Bachtiar Asikin; R. Ait Novatiani; Debbie Christine; Yogo Heru Prayitno; Radhi Abdul Halim Rachmat
JURNAL ABDIKARYASAKTI Vol. 2 No. 2 (2022): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.252 KB) | DOI: 10.25105/ja.v2i2.12483

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan usaha mikro yang efektif dan efisien untuk jangka panjang dalam upaya meningkatkan laba usaha dan keberlanjutan dari usaha tersebut melalui penerapan akuntansi manajemen seperti penetapan harga pokok penjualan, harga jual, lalu akuntansi keuangan dalam penyusunan laporan keuangan dan digitalisasi akuntansi, strategi pemasaran dan inovasi produk. Metode yang digunakan dalam penelitian ini adalah metode deskriptif berdasarkan sumber dari literatur (jurnal, artikel, buku dan lain-lain).               Hasil dari penelitian ini akan memberikan gambaran yang kuat mengenai penerapan strategi dalam pengelolaan usaha mikro dalam upaya meningkatkan pendapatan, laba dan keberlanjutan usaha. Penentuan harga pokok produksi yang akurat akan menentukan ketepatan dalam menentukan harga jual produk serta menentukan strategi pemasaran yang tepat. Pelaporan keuangan yang memadai akan memberikan informasi bagi usaha itu sendiri dalam menentukan pengembangan usaha di masa yang akan datang. Digitalisasi pelaporan keuangan membuat alur informasi di perusahaan menjadi lebih cepat sehingga keputusan-keputusan dan strategi bisa segera ditetapkan seperti pengembangan atau inovasi produk
Peningkatan Kepatuhan Wajib Pajak Melalui Pelatihan Pengisian SPT Tahunan PPh Badan Pada Koperasi UMKM Indonesia (KOMINDO) Cirebon Citra Mariana; Yati Mulyati; Diah Andari; Dyah Purnamasari; Radhi Abdul Halim R; Hafied Noor Bagja; Yoga Tantular Rachman
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1054

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini untuk memberikan sharing knowledge dan skill kepada UMKM tentang bagaimana menghitung, membayar, dan melakukan pelaporan pajak sesuai dengan peraturan perpajakan yang berlaku, sehingga dengan tingkat pengetahuan yang baik pelaku UMKM dapat memenuhi kewajiban perpajaknnya dengan optimal yaitu menghitung, membayar dan melapor pajak dengan benar sesuai dengan peraturan perpajakan yang berlaku. Mitra dalam kegiatan pengabdian masyarakat ini adalah Koperasi UMKM Indonesia (KOMINDO) Cirebon. Metode pelaksanaan kegiatan dengan ceramah, tanya jawab, praktek pengisian SPT. Hasil dari kegiatan ini peserta yang tergabung dalam Koperasi UMKM Indonesia (KOMINDO) Cirebon mengetahui peraturan perpajakan yang melekat pada UMKM serta melakukan pengisian SPT Tahunan PPh Badan. Kegiatan pengabdian kepada masyarakat ini berjalan baik dan mendapat respon positif dari pelaku UMKM. Hal tersebut dapat dilihat dari jumlah keikutsertaan peserta serta antusiasme selama kegiatan berlangsung.
The Effect of Corporate Social Responsibility and Company Size on Company Value Alya Trinandya Rosha Bun Yani; Radhi Abdul Halim
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 1 (2023): January 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i1.930

Abstract

Every company will of course continue to develop and implement business benefits built to grow corporate value. Added corporate value can be implemented through CSR along with company size. The purpose of this research is to find out the impact of Corporate Social Responsibility (CSR) and company size on company value. All mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period were included in this research. In this study the sample was determined using a purposive sampling technique so that a sample of 19 companies was found. The data analysis technique applies panel data, while the processing uses Eviews 12.0. This research proves that CSR does not affect company value. Furthermore, the size of the company also does not affect the value of the company.
PENINGKATAN KEPATUHAN PERPAJAKAN UMKM MELALUI WORKSHOP PELATIHAN PERPAJAKAN UMKM DI KABUPATEN GARUT Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman; Dyah Purnamasari; Citra Mariana; Diah Andari; Yati Mulyati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i1.12580

Abstract

Tujuan dari Workshop pelatihan perpajakan UMKM di kabupaten garut ini adalah sebagai salah satu kontribusi akademis dosen terhadap negara dan masyarakat serta sebagai pemenuhan kewajiban tridarma dosen, sehingga di harapkan meningkatkan kepatuhan wajib pajak UMKM di kabupaten garut. Adapun Mitra dalam kegiatan ini adalah pemerintah kabupaten garut. Metode pelaksanaan kegiatan ini melalui pemaparan materi, simulasi perhitungan, pembuatan e-billing dan pengisian SPT. Hasil dari kegiatan ini adalah pelaku usaha UMKM di kabupaten garut dapat mengetahui kewajiban perpajakan nya mulai dari perhitungan, penyetoran dan pelaporan pajak. kegiatan ini berjalan dengan baik dengan banyaknya peserta yang antusias mengukuti pelatihan ini.
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MODERATIONG PROFITABILITY AND TAX AVOIDANCE IN THE PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION SECTORS IN 2014-2017 Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

This study aims to find out whether profitability affects tax avoidance in the property, real estate and building construction sectors in 2014-2017 with corporate social responsibility (CSR) as a variable Moderate. The population in this study was 144 companies, real estate and construction in the 2014-2017 time frame. Using the purposive sampling method, 68 samples were obtained. The results showed that the data had met the requirements of classical assumptions, followed by hypothesis testing using multiple linear regression analysis and Moderated Regression Analysis (MRA). The test results show that profitability has a significant positive effect on tax avoidance, and the CSR variable as a moderating variable strengthens the positive effect of profitability on tax evasion
The Influence of Taxpayer Awareness and Tax Sanctions on Msme Taxpayer Compliance at Kpp Pratama Purwakarta District Elyssa Fiqri Fauziah; Radhi Abdul Halim
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.2172

Abstract

This research is motivated by the low level of taxpayer compliance as seen from the increase in the number of MSME taxpayers but not supported by fulfilling obligations to pay taxes, this is influenced by low awareness of taxpayers and tax sanctions. This study aims to determine whether the advice of taxpayers and tax sanctions affect taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs) in Purwakarta Regency. The factors tested in this study suggest that taxpayers and tax sanctions are the independent variables, while taxpayer compliance is the dependent variable. The research method used is the verification method. The population in this study is MSMEs taxpayers who are registered at KPP Pratama Purwakarta Regency, totaling 1,608 MSMEs. The sampling technique used is the convenience sampling technique using the Slovin formula, so that the total sample is 100 MSMEs. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that the advice of taxpayers and tax sanctions had an effect on the compliance of the MSMEs taxpayers in Purwakarta Regency. In addition, the test results show that the influence of taxpayer advice and tax sanctions on MSME taxpayer compliance is 94.3%
TAXATION ANALYSIS OF EDUCATIONAL FOUNDATIONS IN INDONESIA Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

Education is an important industry in any country. The government, through its authority, provides ideal support by contributing a share of the budget as well as tax breaks. This study aims to provide an overview of how the Education Foundation's tax obligations, both income tax obligations and value added tax obligations, and tax facilities provided by the government to the Education Foundation, so that the Education Foundation's actors can fulfill tax obligations in accordance with applicable regulations and optimize the facilities provided to the Education Foundation.
The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons Yana Hendayana; Radhi Abdul Halim Rachmat
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232199

Abstract

This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office. The research population is an individual taxpayer domiciled in the city of Bandung with a sample of 96. The research method involved distributing questionnaires and analytical techniques using multiple linear regression analysis assisted by the SPSS application program. The results show that partially self-assessment systems and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect on individual taxpayer compliance, but simultaneously self-assessment systems, tax knowledge, and tax sanctions have a relatively small effect. That is equal to 11.3% of individual taxpayer compliance, while 88.7% is influenced by other variables not examined.
EFEKTIVITAS PELAYANAN RUMAH SINGGAH PEDULI CABANG BANDUNG Andhika Ligar Hardika; Radhi Abdul Halim Rachmat; Daniel Nababan; Hafied Noor Bagja; Rudy Lizwaril
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.v5i1.994

Abstract

Rumah Singgah Peduli is a house of social activities which operates in the humanitarian sector to facilitate health facilities. This activity provides facility services for patients from outside Bandung and throughout Indonesia who need temporary accommodation for examinations, operations and health services. Community service uses qualitative methods with a descriptive approach. Based on the results that have been obtained, it shows that the effectiveness of the program implemented by Rumah Singgap Peduli, especially in the health sector, has run well and is on target. Community satisfaction (patients and companions) with the services provided shows that the program is very helpful and needed for those who are among the poor
Sikap dan Norma Subjektif Terhadap Intensi Mengkonsumsi Produk Koncara, Adi; Rachmat, Radhi Abdul Halim
Jurnal Riset Bisnis dan Investasi Vol. 3 No. 1 (2017): Jurnal Riset Bisnis dan Investasi
Publisher : Jurnal Riset Bisnis dan Investasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jrbi.v3i1.543

Abstract

Characteristics that affect consumption behavior adolescents are often influenced by psychological factors. This study explores an intention based theory of Ajzen and Fishbein be a model of human behavior known as Theory of Reasoned Action (TRA). The object of the research is a high school student in Bandung. From the 100 questionnaires, research results show that the intention to consume a product is the partial effect on the student's attitude (such as strong, stylish, handsome, sociable, flexible, bold). While the intention is not partial effect on the subjective norms (such as friends, idol, family). Attitudes and subjective norms simultaneously do not effect to the intention to consume a product.