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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Journal of Applied Business, Taxation and Economics Reseach Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ilmiah Pengabdian Kepada Masyarakat
Evi Dora Sembiring
Universitas Bina Bangsa
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Penerapan Good Corporate Governance terhadap Profitabilitas dengan Kualitas Audit sebagai Variabel Moderasi Evi Dora Sembiring; Deti Susilawati; Firli Agusetiawan Shavab; Fiesty Utami
Tirtayasa Ekonomika Vol 18, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v18i2.22320

Abstract

This study aims to determine the effect of Audit Committees, Independent Commissioner, and Institutional Ownership on Profitability. This study also determines whether Audit Quality can moderate the influence of the Audit Committee, Independent Commissioners, and Institutional Ownership on Profitability. The samples are 44 companies from the Chemical Sub-Sector listed on the Indonesia Stock Exchange for 2018-2021 period. The research method used is quantitative research with secondary data collection techniques. The analysis technique uses multiple linear regression analysis and moderated regression analysis (MRA) and the analysis tool used is SPSS 26. The results showed that the Audit Committee had a significant positive effect on profitability, the Independent Commissioner had a negative effect on profitability and institutional ownership did not affect profitability. Audit Quality can moderate and strengthen the influence of the Audit Committee and Institutional ownership on profitability, but Audit Quality does not moderate the influence of independent commissioners on profitability.
PEMANFAATAN MEDIA VISUAL DALAM OPTIMALISASI RUANG MEMBACA UNTUK MENINGKATKAN LITERASI SISWA DI SMA 1 PADARINCANG KABUPATEN SERANG Husni, Mohamad; Lestari, Dini Martinda; Anggriawan, Muhammad Angga; Handayani, Novi; Sembiring, Evi Dora
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 4 No. 1 (2024): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v4i1.147

Abstract

Community service activities at SMA 1 Padarincang, Serang Regency, focus on the use of visual media in optimizing the reading room to increase student literacy. The results of this activity show various positive impacts. The use of attractive and interactive visual media has succeeded in increasing students' reading interest and literacy skills. Learning videos, visual presentations and animations create a more engaging and effective learning experience. Intensive training for teachers also resulted in improved learning quality with teachers becoming more skilled in designing interactive materials. The innovative reading room redesign creates a dynamic learning environment and supports collaborative and independent learning. In addition, community involvement in this activity increases participation and support for educational changes in schools. Related research shows that the integration of visual media in learning can increase students' motivation and understanding of subject matter, as well as confirming the importance of collaboration between schools and communities in improving the quality of education. Thus, the use of visual media in the reading room has great potential to improve literacy and the quality of learning at SMA 1 Padarincang and other schools
PENGARUH INTEGRASI NIK-NPWP DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DALAM PELAPORAN SURAT PEMBERITAHUAN (SPT) TAHUNAN ORANG PRIBADI Surachman Surachman; Evi Dora Sembiring; Noviyani Rahayu
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.136

Abstract

This research aims to determine the effect of NIK-NPWP integration and the implementation of e-filling on taxpayer compliance in individual annual tax returns for taxpayers registered at KPP Pratama West Serang. The research method used in this research is quantitative correlational with survey methods. The population used was taxpayers who were registered at KPP Pratama West Serang and used incidental sampling techniques, totaling 180 samples. The data used is primary data by distributing questionnaires within the West Serang Pratama KPP environment and using a Likert scale. The test tool used is SPSS version 26 and the methods used are descriptive analysis, classical assumption test, coefficient of determination test, hypothesis testing, and multiple linear regression. The research results show that both partially and simultaneously, NIK-NPWP integration and the implementation of e-filling have a positive and significant effect on taxpayer compliance in reporting individual annual tax returns
PENGENALAN INOVASI TEKNOLOGI: KUNJUNGAN INDUSTRI SMKS YABHINKA KE PT CHARGED INDONESIA Sembiring, Evi Dora; Pertiwi, Sari Putri; Anggriawan, Muhammad Angga; Samsinar, Ade; Handayani, Novi
Batara Wisnu : Indonesian Journal of Community Services Vol. 4 No. 3 (2024): Batara Wisnu | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v4i3.266

Abstract

Technological innovation is currently developing rapidly and has been applied in various industrial sectors, providing sophistication and benefits in its use. PT Charged Indonesia is a company that operates in the field of renewable energy technology, namely assembling electric motors that use smart systems, portable batteries, and are easy to use. Industrial visits are one of the important activities in the world of vocational education which aims to introduce students to real work environments, especially industries in the field of technological innovation.  This article discusses the industrial visit carried out by the YABHINKA SMKS team to PT Charged Indonesia with the aim of directly introducing technological innovations in the industrial sector in the field of motor assembly. The implementation method is divided into 3 (three) stages, namely the introduction stage, assembly stage and feasibility test stage. This activity provides a better understanding of the assembly process, technological innovation, industry needs for skilled labor and has a positive impact and benefits on the world of vocational education. Based on the results of implementing this activity, students gain experience regarding the introduction of technological innovation in the real world which opens up insight into the importance of education that is relevant to the needs of industry in the future
PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN Samsinar, Ade; Sembiring, Evi Dora; Handayani, Novi; Susilawati, Deti; Ekanindya, Ria
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.120

Abstract

This study aims to analyze the influence of tax planning and company size on profit management in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The method used a quantitative approach with regression analysis to test the relationship between variables. Data was obtained from the company's annual financial statements which were analyzed using purposive sampling. The results of the study show that tax planning has a significant effect on profit management, where companies with better tax planning tend to practice profit management to achieve certain financial goals. Company size was also found to have a positive relationship with profit management, indicating that large-scale companies tend to be more cautious in reporting profits to maintain investor reputation and trust. This research contributes to investors, academics, and companies in understanding the dynamics of profit management, as well as being a reference in decision-making related to tax policies and financial reporting. So this study also emphasizes the importance of transparency and accountability in the preparation of financial statements to avoid negative impacts on profit management practices
PENGARUH E-FILING DAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN RELAWAN PAJAK SEBAGAI VARIABEL MODERASI PADA KPP PRATAMA SERANG BARAT Jefri, Ulfi; Sembiring, Evi Dora; Putri, Devia Ervinah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.826

Abstract

Tujuan dari penelitian ini adalah untuk menguji hubungan antara e-filing dan kepatuhan wajib pajak terhadap sistem self-assessment KPP Pratama Serang Barat dan relawan pajak (sebagai variabel moderasi) dari tahun 2019 sampai dengan tahun 2023.Sebanyak 75 sampel digunakan dalam penelitian kuantitatif ini, yang mensurvei wajib pajak di KPP Pratama Serang Barat. Secara khusus, metode yang digunakan adalah purposive sampling dengan menetapkan kriteria. Metode pengumpulan data termasuk mengirimkan survei skala likert. Pendekatan analitik PLS-SEM, yang diimplementasikan dalam program aplikasi smartPLS 4.0, digunakan untuk analisis data dalam penelitian ini.Berdasarkan temuan penelitian ini, kepatuhan wajib pajak dapat dipengaruhi oleh metode self-assessment, tetapi tidak oleh e-filing. Selain itu, kepatuhan wajib pajak dapat ditingkatkan oleh variabel relawan pajak, tetapi dampak ini tidak diperbesar oleh salah satu dari variabel lainnya ini
PENDEKATAN HOLISTIK DALAM OPTIMALISASI PERSIAPAN SISWA SMKS YABHINKA UNTUK MAGANG KE JEPANG : PENERAPAN ANGGARAN SMK PUSAT KEUNGGULAN Sembiring, Evi Dora; Susilawati, Deti; Anggriawan, Muhammad Angga; Pertiwi, Sari Putri; Handayani, Novi; Samsinar, Ade
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 4 No. 2 (2025): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v4i2.133

Abstract

Internship preparation activities to Japan are one of the activities of SMK PK (Center of Excellence) approved by the Ministry of Education, through the SMK PK budget. For Vocational High School (SMK) students, the internship program to Japan is an opportunity to improve work skills and get to know advanced culture and technology. However, students' readiness to face the challenges of this international internship is still a major obstacle. This article discusses the importance of a holistic approach in optimizing the preparation of SMK students for internships in Japan, which involves mastery of Japanese, understanding work culture, developing technical and non-technical skills, and physical and mental training. This holistic approach combines various aspects of education and self-development as a whole, so that students can adapt more easily and succeed in the internship program. In addition, collaboration between SMK, companies, and related institutions is needed to ensure effective implementation. Thus, this approach is expected to be able to create students who are ready to face global challenges and have superior competencies
Co-Authors Ade Samsinar Alpinah Damayanti Alvin Prasetio Anggriawan, Muhammad Angga Dadan Ramdhani Deti Sulistiawati Deti Susilawati Deti Susilawati Dini Martinda Lestari Ekanindya, Ria Elvin Bastian Fiesty Utami Fika Alawiatul Billah Firli Agusetiawan Shavab Firli Agusetiawan Shavab Firli Fuadi Fuadi JEFRI, ULFI Khaerul Anwar Mohamad Husni, Mohamad Muhamad Shidqi Muhammad Angga Anggriawan Novi Handayani Novi Handayani Noviyani Rahayu Pertiwi, Sari Putri Putri, Devia Ervinah Samsinar, Ade Sari Putri Pertiwi Sendy Risky Shavab, Firli Agusetiawan Surachman Surachman Susilawati, Deti Vani Khusnul Khotimah