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All Journal Research Report - Social Science Paediatrica Indonesiana Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Kajian Akuntansi Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Felisia .
Jurusan Akuntansi, Fakultas Ekonomi Universitas Katolik Parahyangan, Bandung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Medicine & Pharmacology Social Sciences

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Pendampingan Penyusunan Laporan Keuangan untuk Pemilik UMKM Sesuai dengan SAK EMKM dan Perhitungan Pajak Puji Astuti Rahayu; Sylvia Fettry Elvira; Felisia Liu; Monica Paramita Ratna
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 6, No 2 (2021): May 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v6i2.5169

Abstract

Nowadays, the conditions of economics require housewives to be more creative in finding additional income to support their families. One alternative is to establish SMEs. SME owners need to make regular financial reports and fulfill their tax obligations. To help them, this activity was held at the Gereja Paroki Kamuning Bandung, with participants from the Wanita Katolik Republik Indonesia (WKRI) Paroki Kamuning Bandung. Many of the participants have not made financial reports or fulfilled their obligations as taxpayers. They do not have sufficient information and knowledge about it. The objective of this activity is to provide better understanding and assistance in preparing financial reports and calculating the tax payable based on Government Regulation or PP No. 23 of 2018. These activities consist of first, understanding the condition of the business and understanding of financial statements and tax obligations. Second, we compile a guidebook that consists of steps in making financial reports and calculating payable taxes, conducting training and assistance in preparing financial reports and calculating taxes. The result of this activity is an increase in the participants' understanding of the preparation of financial reports, how to calculate taxes owed, and the reasons why MSME owners must carry out their tax obligations.DOI: https://doi.org/10.26905/abdimas.v6i2.5169
PENYUSUNAN SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI BAGI KLINIK PRATAMA PANDU Felisia Felisia; Elsje Kosasih; Sylvia Fettry Elvira Maratno; Tanto Kurnia; Chandra Ferdinand Wijaya
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 4, No 1 (2019): June 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v4i1.3236

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan oleh tim dosen Program Studi S1 Akuntansi – Fakultas Ekonomi Unpar pada tahun 2018 merupakan kegiatan pengabdian bagi Klinik Pratama Pandu. Klinik Pratama Pandu bergerak dalam bidang pelayanan kesehatan bagi masyarakat menengah ke bawah, yang memiliki dua buah klinik, yaitu klinik umum dan klinik gigi. Saat ini, Klinik Pratama Pandu belum memiliki sistem pencatatan yang baik, sehingga ada beberapa hal yang dapat menyebabkan penurunan kualitas yang diberikan, seperti misalnya tidak adanya pencatatan mengenai persediaan obat-obatan. Tidak tersedianya pencatatan yang akurat dapat menyebabkan pelayanan kesehatan yang diberikan menjadi tertunda. Tim dosen Program Studi Akuntansi Unpar melakukan kegiatan pengabdian berupa penyusunan sistem informasi akuntansi secara terkomputerisasi. Hasil yang dicapai berupa program aplikasi komputer yang dibuat dengan menggunakan Microsoft Access untuk Klinik Pratama Pandu. Program aplikasi komputer ini dibuat sesuai dengan kebutuhan pengguna yang dibagi ke dalam 3 kelompok, yaitu untuk bagian administrasi, bagian bendahara, dan dokter. Program aplikasi komputer ini dapat digunakan untuk aktivitas pendaftaran pasien, pendaftaran rawat jalan, pendataan karyawan, pencatatan diagnosis dokter, pencatatan penerimaan, retur dan pencatatan persediaan obat-obatan, aktivitas penagihan pasien, pembayaran, pencatatan akuntansi beserta penyusunan laporan keuangan berupa laporan neraca, laporan laba rugi, laporan arus kas, buku besar untuk tiap akun. Setelah program aplikasi ini rampung, tim pengabdi mengadakan pelatihan bagi para pengguna di Klinik Pratama Pandu. Pelatihan ini diharapkan dapat membantu mitra dalam memudahkan pencatatan akuntansi dan data-data secara terkomputerisasi terkait kegiatan operasional sehari-hari dari Klinik Pratama Pandu. DOI: https://doi.org/10.26905/abdimas.v4i1.3236
Strategi Bisnis, Pemanfaatan Insentif Pajak, dan Kepatuhan Wajib Pajak Perusahaan Event Organizer Selama Masa Pandemi Covid 19 Puji Astuti Rahayu; Monica Paramita Ratna Putri; Felisia Felisia; Sandra Faninda
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 2 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2022.009.02.22

Abstract

ABSTRACT One of the business sectors affected by the COVID-19 pandemic is event organizer. Some of the government’s support for business are incentives of PPh Article 21, PPh Article 25, PPh Article 22 for imports, preliminary VAT refunds, lower corporate income tax rates, and incentives for MSMEs. The purpose of the study was to determine business strategies to survive in the midst of a pandemic, determine the use of tax incentives, and the level of tax compliance of the event organizer in the city of Bandung. The research uses descriptive methods and the data used are questionnaires and the results of interviews. The results are event organizers have the strength of capital and human resources that can help companies execute online events and produce digital products. Tax incentives are only used by 50% of respondents, the rest do not use them due to loss of information about the latest tax regulations from the Account Representative, no tax socialization given, and not understanding of tax regulations. There is a tax burden borne by the company because it does not take advantage of tax incentives. Regarding tax payer compliance, not all event organizer companies crry out their tax obligations correctly and on time. ABSTRAK Salah satu sektor usaha yang terdampak pandemic Covid 19 adalah penyelenggaraan acara atau dikenal dengan istilah event organizer. Beberapa dukungan pemerintah terhadap bisnis yang terdampak pandemic Covid 19 adalah insentif PPh Pasal 21, PPh Pasal 25, PPh Pasal 22 impor, pengembalian pendahuluan PPN, penurunan tarif PPh Badan, dan insentif bagi UMKM. Tujuan penelitian untuk mengetahui strateg bisnis untuk tetap bertahan di tengah pandemic, mengetahui pemanfaatan insentif pajak, dan tingkat kepatuhan pajak perusahaan event organizer di Kota Bandung. Penelitian ini menggunakan metode deskriptif dan data yang digunakan berupa hasil kuesioner dan hasil wawancara pelaku usaha event organizer. Hasil penelitian bahwa perusahaan event organizer tetap dapat bertahan karena memiliki kekuatan modal dan kekuatan sumber daya manusia yang dapat membantu perusahaan mengeksekusi trend baru dalam bisnis acara daring dan menghasilkan produk digital. Insentif pajak hanya dimanfaatkan oleh 50% responden, sisanya tidak memanfaatkan karena kurangnya infomrasi mengenai peraturan pajak terbaru dari account representative, tidak ada sosialiasi pejak yang diberikan kepada asosiasi perusahaan event organizer di Kota Bandung, dan tidak memahami peraturan perpajakan. Terdapat beban pajak yang ditanggung oleh perusahaan karena tidak memanfaatkan insentif perpajakan. Mengenai kepatuhan wajib pajak, belum semua perusahaan event organizer melaksanakan kewajiban perpajakannya dengan benar dan tepat waktu.
Challenges and opportunities to improve tuberculosis care for Indonesian children Graham, Stephen M.; Dwihardiani, Bintari; Felisia, Felisia; Koesoemadinata, Raspati Cundarani; Putri, Nina Dwi; Alisjahbana, Bachti; Lestari, Trisasi; Yani, Finny Fitry; Triasih, Rina
Paediatrica Indonesiana Vol. 65 No. 1 (2025): January 2025
Publisher : Indonesian Pediatric Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14238/pi65.1.2025.1-9

Abstract

No abstract for editorial
THE EFFECT OF CASH CONVERSION CYCLE ON THE PROFITABILITY OF THE RETAIL TRADE SECTOR COMPANIES Mandalaputri, Renata; Fettry, Sylvia; Felisia, Felisia
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i2.77

Abstract

One of the company's goals is to increase company value. In order to achieve these goals the company must increase its profitability. To increase profitability, companies have to manage working capital effectively and efficiently. The effectiveness of working capital management can be measured using the Cash Conversion Cycle (CCC). CCC consists of Days Sales Outstanding (DSO), Days Sales Inventory (DSI), and Days Payable Outstanding (DPO). This study aims to determine the effect of the CCC and its components on company profitability. The type of data used in this study is secondary data which are collected from of corporate financial reports. The population in this study are retail trading companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The data analysis method used in this study is the multiple linear regression method for panel data and simple linear regression for panel data. The results showed that partially, DSO, DSI, and CCC had a negative effect on company profitability. Meanwhile, the DPO has a positive effect on company profitability. Simultaneously, DSO, DSI, and DPO have an effect on profitability. Therefore, companies need to pay attention to the CCC and its components (DSO, DSI, and DPO) and manage it properly.
Co-Authors Amelia Limijaya Amelia Limijaya Arthur Purboyo Atty Yuniawati Bachti Alisjahbana Christian C. Henry Damajanti Tanumihardja Dewanti, Monica Paramita Ratna Putri Dwihardiani, Bintari Elizabeth Tiur Manurung Elsje Kosasih Elsje Kosasih Elsje Kosasih Esthe Evan Yundra Felisca Oriana Surjoko Finny Fitry Yani Koesoemadinata, Raspati Cundarani Kurnia, Tanto Lusanjaya, Gery Mandalaputri, Renata Monica Paramita Ratna Monica Paramita Ratna Putri Muliawati Muliawati Nina Dwi Putri Paulina Permatasari Puji Astuti Rahayu Puji Astuti Rahayu Renata Mandalaputri Rina Triasih Sandra Faninda Stephen M. Graham, Stephen M. Sylvia Fettry Sylvia Fettry Sylvia Fettry E.M Sylvia Fettry Elvira Sylvia Fettry Elvira Maratno Trisasi Lestari, Trisasi Tulis S. Meliala Verawati Suryaputra Wijaya, Chandra Ferdinand