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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) WIDYAKALA JOURNAL Bilancia : Jurnal Ilmiah Akuntansi Journal of Business, Management, and Accounting Jurnal Akuntansi Journal of Community Service and Engagement Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Teknik Industri Jurnal Abdi Masyarakat Multidisiplin International Journal Multidisciplinary Science
Darwis, Hidayat
STIE Muhammadiyah Jakarta
Aerospace Engineering Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Transportation Other

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Peran Corporate Governance Terhadap Tax Avoidance pada Perusahaan di Indonesia Supriatiningsih S; Hidayat Darwis
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 1 (2023): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v10i1.685

Abstract

The purpose of this study was to analyze the effect of the audit committee, firm size, leverage and sales growth on tax avoidance. The independent variables used are audit committee, company size, leverage and sales growth. The dependent variable used is tax avoidance. The population in this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling method used is purposive sampling method with a sample of 11 companies during the observation period of 5 consecutive years so that the total sample is 55. The analysis method of this study uses multiple linear regression. Data calculation uses SPSS version 25.The results show that the audit committee and sales growth have no effect on tax avoidance, where the number of audit committees is only to meet government regulations, sales growth where sales growth increases or decreases have the same obligation to pay taxes. Meanwhile, firm size and leverage have a positive effect on tax avoidance
PENINGKATAN DIGITAL SKILL BAGI PENGUSAHA UMKM Wati, Lela Nurlaela; Mulyanti, Rita Yuni; Soma, A. Mukti; Supriatiningsih, Supriatiningsih; Darwis, Hidayat
 Jurnal Abdi Masyarakat Multidisiplin Vol. 2 No. 1 (2023): April: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v2i1.470

Abstract

Micro, small and medium enterprises are required to continue to move quickly to keep up with changes and to be able to adapt to modern and dynamic environmental conditions. Business innovation by utilizing the development of digital technology, has a major influence on the perspective of MSMEs in running their business. It is very important for SMEs to optimize the use of increasingly sophisticated technology and the use of social media as a means of social networking in marketing their products. Therefore the community service team from STIE Muhammadiyah Jakarta conducts training to increase the digital skills of MSME entrepreneurs in collaboration with the Telkom Community Development Center Jakarta, with the aim of providing explanations and understanding for all MSME participants regarding the use of digital technology, Providing tips on how to deal with problems in this era 4.0, provides an understanding of the use of copy writing to increase sales and provides tips on how to establish as many social networks as possible. MSMEs understand the importance of using digital so they can get used to processing today's technology, know tips on using digital in dealing with problems in the 4.0 era, know the use of copy writing so that sales increase, communication networks will be established between each other and the community.
THE INFLUENCE OF MONEY ETHICS AND INFORMATION TECHNOLOGY TAXATION TO EMBEZZLEMENT TAX (TAX EVASION) MODERATED WITH RELIGIOSITY Supriatiningsih, Supriatiningsih; Aneska, Azra; Karlinah, Lady; Darwis, Hidayat; Samukri, Samukri
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1665

Abstract

This study aiming to examine the effect of money ethics and tax information technology on tax evasion moderated by religiosity. The population of this study were individual taxpayers located in the areas of Jakarta, Bogor, Depok, Tangerang, Bekasi. This study uses a causal design. The number of individuals taxpayers who were sampled in this study were 145 respondents. The data were processed and analyzed using the Structural Modeling Equating (SEM) technique operated by SmartPLS 4.0 software. Based on the results of the analysis, it shows that money ethics has an effect on tax evasion, tax information technology has no effect on tax evasion, religiosity has note been able to moderate money ethics on tax evasion and religiosity are able to moderate tax information technology on tax evasion.
Optimalisasi Assistensi Pelaporan SPT Tahunan Orang Pribadi Dengan Program Tax Goes To Campus Supriatningsih, Supriatiningsih; Darwis, Hidayat
Jurnal Pengabdian Kepada Masyarakat Vol 4 No 01 (2023): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langir Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v4i01.736

Abstract

Karena kesadaran masyarakat terhadap kewajiban perpajakan masih relatif rendah dan ekonomi Indonesia terhambat oleh pandemi, diperlukan bantuan untuk melaporkan pajak tahunan bagi individu. Keterbatasan yang sering dihadapi wajib pajak orang pribadi dalam melaporkan pajak tahunan pribadinya dan adanya tujuan pembayaran pajak mendorong kami untuk mengambil tindakan nyata dalam bentuk pengabdian kepada masyarakat dengan membantu wajib pajak dalam menyampaikan SPT Online. Program relawan pajak diadakan karena keterbatasan sumber daya mitra dalam membantu wajib pajak guna meningkatkan kepatuhan wajib pajak yang tinggal di sekitar Kecamatan Setiabudi di Jakarta Selatan. Bentuk kerjasama antara Tax Center Universitas Teknologi Muhammadiyah Jakarta dengan Divisi Pajak Kanwil Jakarta Selatan 1 diwujudkan dalam kegiatan ini sebagai relawan pajak dalam memberikan layanan pendukung pelaporan pajak pada bulan Maret 2023. Kegiatan ini dilaksanakan dengan tujuan untuk membantu wajib pajak dalam menyusun SPT Tahunan Orang Pribadi.
TEKNIK MUDAH MENYUSUN LAPORAN KEUANGAN SEDERHANA BAGI USAHA KECIL DAN MIKRO DI PCA PASAR RUMPUT Hidayat Darwis; Supriatiningsih, Supriatiningsih; Imam Santoso; Rasenda; Rizky Risdianto
 Jurnal Abdi Masyarakat Multidisiplin Vol. 3 No. 3 (2024): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v3i3.1668

Abstract

Pengabdian kepada masyarakt tentang program "Teknik Mudah Menyusun Laporan Keuangan Sederhana bagi Usaha Kecil dan Mikro di PCA Pasar Rumput" bertujuan untuk meningkatkan kemampuan pelaku usaha kecil dan mikro dalam menyusun laporan keuangan yang akurat dan efisien. Dalam konteks perekonomian yang semakin kompetitif, pemahaman yang baik tentang laporan keuangan menjadi kunci bagi keberlanjutan dan pertumbuhan usaha. Program ini meliputi pelatihan praktis yang dirancang untuk memberikan pemahaman dasar mengenai elemen-elemen laporan keuangan, teknik pencatatan, serta penggunaan perangkat lunak sederhana untuk mempermudah proses. Dengan pendekatan yang mudah dipahami dan aplikatif, diharapkan para peserta dapat mengimplementasikan teknik yang diajarkan untuk menghasilkan laporan keuangan yang jelas dan bermanfaat dalam pengambilan keputusan. Pengabdian kepada masyarakat ini telah dilakukan oleh tim dosen Universitas Teknologi Muhammadiyah Jakarta. Hasil dari program ini diharapkan dapat memberdayakan pelaku usaha dan meningkatkan transparansi serta akuntabilitas keuangan mereka, sehingga mendukung perkembangan usaha di tingkat lokal.
ANALYSIS OF THE INFLUENCE OF AUDIT TENURE, FINANCIAL DISTRESS, AUDIT COMMITTEE, AUDIT QUALITY AND AUDIT OPINION ON AUDIT DELAY IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (IDX) 2018-2022 Anton, Anton; Suharti, Suharti; Suryani, Febdwi; Darwis, Hidayat; Febvian, Jesylia Wina
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i3.4512

Abstract

This research aims to determine and analyze the influence of audit tenure, financial distress, audit committee, audit quality and audit opinion on audit delay in Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The population in this study were all Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 and a sample of 240 samples taken using a purposive sampling technique. Data analysis in research uses multiple linear regression data analysis methods. Based on the research results, the results show that audit tenure has a positive and insignificant influence on audit delay, financial distress has a negative and insignificant influence on audit delay, the audit committee has a positive and significant influence on audit delay, audit quality has a positive and insignificant influence on audit delay and audit opinion have a negative and significant influence on audit delay. Keywords: Audit Tenure, Financial Distress, Audit Committee, Audit Quality, Audit Opinion, Audit Delay Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh audit tenure, financial distress, komite audit, kualitas audit dan opini audit terhadap audit delay pada perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Populasi dalam penelitian ini adalah seluruh perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022 dan sampel sebanyak 240 sampel yang diambil dengan menggunakan teknik purposive sampling. Analisis data dalam penelitian menggunakan metode analisis data regresi linier berganda. Berdasarkan hasil penelitian diperoleh hasil bahwa audit tenure berpengaruh positif dan tidak signifikan terhadap audit delay, financial distress berpengaruh negatif dan tidak signifikan terhadap audit delay, komite audit berpengaruh positif dan signifikan terhadap audit delay, kualitas audit berpengaruh positif dan tidak signifikan terhadap audit delay dan opini audit mempunyai pengaruh negatif dan signifikan terhadap audit delay. Kata Kunci: Audit Tenure, Financial Distress, Komite Audit, Kualitas Audit, Opini Audit, Audit Delay
Co-Authors Abdul Rahman Abdullah Nasir Achmad Yusup Sulaiman Aneska, Azra Anton Anton Febvian, Jesylia Wina Ilza Febrina IMAM SANTOSO Karlinah, Lady Lukman Ibrahim Mulyadi Mulyadi Mulyanti, Rita Yuni Musfita, Risha Pandaya Pandaya Ramdany, Ramdany Rasenda Rizky Risdianto Rudy Rudy Samukri, Samukri Siti Zulaekha Soma, A. Mukti Suharti Supriatiningsih Supriatiningsih S Supriatiningsih, Supriatiningsih Supriatningsih, Supriatiningsih Suryani, Febdwi Tri Wulandari Viniyati Maftuchach Wati, Lela Nurlaela