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All Journal EKSPANSI ACCOUNTHIK : Journal of Accounting and Finance Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Difusi Indonesian Journal of Economics and Management Management Science Research Journal Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Sinergi Abdimas: Jurnal Pengabdian Masyarakat
Endah Dwi Kusumastuti, Endah Dwi
Jurusan Akuntansi, Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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Tata Kelola pada Badan Usaha Milik Negara: Apakah Berpengaruh Terhadap Penghindaran Pajak? Irawan, Arry; Suwondo, Sulistia; Kusumastuti, Endah Dwi; Setiawan, Setiawan
Indonesian Accounting Literacy Journal Vol. 4 No. 3 (2024): Indonesian Accounting Literacy Journal (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i3.5957

Abstract

Indonesia has been adversely affected by tax avoidance practices carried out by both corporate and individual taxpayers. Therefore, it is crucial to control tax avoidance from within companies by implementing good corporate governance that ensures compliance with the law and prevents tax avoidance practices that violate regulations. This study aims to explore the influence of corporate governance on tax avoidance in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange. This quantitative research utilizes secondary data from the financial statements of companies listed on the Indonesia Stock Exchange from 2016 to 2022. The independent variables in this study are the number of directors, the number of commissioners, and the proportion of independent commissioners, while the dependent variable is tax avoidance. The study's findings reveal that the number of directors and commissioners have a positive impact on tax avoidance, whereas the proportion of independent commissioners has a negative and significant impact on tax avoidance.
Pengaruh Keberadaan Direksi Perempuan dan Kepemilikan Institusional Terhadap Pengungkapan Kinerja Sosial Sembiring, Etti Ernita; Kusumastuti, Endah Dwi
Indonesian Accounting Literacy Journal Vol. 4 No. 3 (2024): Indonesian Accounting Literacy Journal (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i3.5973

Abstract

This study aims to examine the effect of the presence of female directors, institutional ownership on social performance disclosure. The phenomenon of corporate social performance still occurs a lot. There are many cases of labor violations, which ultimately affect the company's reputation and shareholder value. Companies are required to disclose their social performance, whether the information is negative or positive. This study takes a sample of mining companies. The data are taken from annual reports and sustainability reports published in 2022 and 2023. The analysis used is panel data regression with the STATA analysis tool. This study also uses two control variables, namely company size and profitability (ROA). The results show that the presence of female directors, company size and ROA have a significant positive effect on social performance disclosure, while institutional ownership has no significant effect.
Tourist Visitation Impact: Unveiling the Role of Domestic and Foreign Visitors in Shaping Hotel Tax Revenue in Bandung Irawan, Arry; Suwondo, Sulistia; Kusumastuti, Endah Dwi
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5062

Abstract

The city of Bandung, nicknamed Paris van Java, is a tourism destination in West Java. This city has advantages in terms of physical and cultural, making it an alternative to be visited by domestic and foreign tourists. For the Bandung city government, the visit of domestic and foreign tourists has the potential to increase local revenue sources, especially from local taxes. Local taxes that may arise from the number of tourist visits are hotel taxes. This study seeks to further explore the role of domestic tourist visits in increasing hotel tax revenues in the city of Bandung. This study uses descriptive and causal methods and uses a quantitative approach. The data used is secondary data with a time series from 2003 to 2019. Data analysis with multiple linear regressions and SPSS version 18 application assistance. The results show that partially domestic tourist visits have a significant effect on hotel tax receipts and foreign tourist visits do not have a significant effect. significant to hotel tax revenue in the city of Bandung. Meanwhile, domestic and foreign tourist visits have a significant effect on hotel tax revenues in the city of Bandung.
The Effect of PROPER Level Disclosure and C02 Emissions Intensity on Financial Distress Sembiring, Etti Ernita; Irawan, Arry; Kusumastuti, Endah Dwi
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5258

Abstract

This study aims to examine the effect of PROPER disclosure and CO2 intensity disclosure on financial distress. This study uses secondary data with documentation data collection techniques. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2017-2021 and submitting their annual financial reports. The reason why this study uses the type of manufacturing company is because manufacturing companies are the largest companies listed on the Indonesia Stock Exchange, besides that manufacturing companies are one of the types of companies that contribute the most carbon emissions in Indonesia. This study uses the Common Effect Model (CEM). The results showed that PROPER disclosure and CO2 intensity disclosure did not significantly affect financial distress.
Penerapan Inovasi Proses dan Pemasaran melalui Keselarasan Strategi Bisnis pada UMKM Kabupaten Bandung Barat Purnama, Putri Dewi; Setyowati, Tri; Rafdinal, Wahyu; Muhammad, Rahma Nadzila; Kusumastuti, Endah Dwi
Sinergi Abdimas Jurnal Pengabdian Masyarakat Vol 3 No 2 (2024): Sinergi Abdimas Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi & Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/siabdi.v3i2.13077

Abstract

The community service activities aim to encourage micro, small and medium enterprises (MSMEs) in West Bandung Regency to increase their sales through the implementation of process and marketing innovations. The implementation of this innovation is also carried out by paying attention to the alignment of business strategy. This is implemented to create increased profits through the implementation of innovation and increased sales. The training participants were 32 MSME actors from representatives of 16 sub-districts in West Bandung Regency. The training material for these activities is the application of process innovation and marketing innovation, which includes the application of accounting and bookkeeping theory by processing journal entries, processing ledgers, and preparing financial reports through the SIAPIK application; application of material for determining cost of goods sold (COGS) and practice of calculating COGS; managing business assets; and application of digital marketing materials. Training and mentoring methods, as well as practical simulations are used in this activity. Practical simulation consists of financial recording and bookkeeping, as well as calculating the cost of goods sold (COGS). Meanwhile, data collection for activity uses interviews and questionnaires. Questionnaire data were analyzed using qualitative and quantitative approaches. Evaluation of the completion of this activity is assessing whether there is an increase in competency before and after the training, and assessing the practice of working on questions in the training, as well as the results of mentoring by creating MSME profiles, accounting and bookkeeping records, as well as COGS calculations. Evaluation measurements activity is carried out by giving questionnaires to participants to assess the implementation of activities which include elements of resource persons and training materials. The result of this activity is an increase in participants' understanding of the training theory presented by the presenters.
DIGITALISASI BISNIS DAN PENGELOLAAN ASET RAMAH LINGKUNGAN UMKM BERKELANJUTAN Setyowati, Tri; Purnama, Putri Dewi; Sugiama, Aceng Gima; Priyatiningsih, Katharina; Muhammad, Rahma Nadzila; Kusumastuti, Endah Dwi; Mulyandani, Vina Citra; Ramadhan, Gilang
Jurnal Difusi Vol. 6 No. 2 (2023): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/difusi.v6i2.4650

Abstract

Dalam era industri 4.0, suatu bisnis dituntut untuk mengerti adanya teknologi informasi yang dapat membantu dalam kegiatan operasional bisnis. Hal ini ditunjukan dengan adanya digitalisasi bisnis yang mana saat ini banyak bermunculan e-commerce dan online shop. Digitalisasi ini juga mampu mempermudah pekerjaan – pekerjaan yang ada dalam suatu bisnis yang meliputi kegiatan pemasaran melalui teknologi, misal melakukan promosi via media sosial dan juga untuk kegiatan pencatatan transaksi keuangan dan pelaporan keuangan bisnis. Digitalisasi ini tidak hanya diterapkan untuk bisnis dengan skala besar, tetapi juga untuk Usaha Mikro Kecil dan Menengah (UMKM). Namun terdapat permasalahan didalam UMKM dimana UMKM ini memiliki pemahaman pengetahuan digitalisasi bisnis dan pengelolaan aset yang masih rendah, penerapan menghitung harga pokok produksi yang belum tepat, pencatatan laporan keuangan yang belum tepat, penerapan inovasi produk ramah lingkungan yang masih rendah, dan penyusunan business plan untuk digitalisasi bisnis yang belum optimal. Kegiatan Pengabdian Kepada Masyarakat (PKM) melalui Program Kemitraan Masyarakat antara pihak kampus Politeknik Negeri Bandung (POLBAN) dengan pelaku UMKM di Kabupaten Bandung Barat (KBB) adalah memberikan pelatihan tentang materi tersebut sebagai solusi permasalahan yang dihadapi pelaku UMKM-KBB. Materi pelatihan yang diberikan adalah tentang digitalisasi pemasaran dan pengelolaan aset, perhitungan harga pokok produksi yang tepat untuk menentukan harga penjualan, dan penerapan catatan dan laporan keuangan yang benar untuk mengetahui perkembangan aset-aset yang dimiliki pelaku UMKM, inovasi produk ramah lingkungan. Kemudian tahap selanjutnya melakukan follow up ke pelaku – pelaku UMKM-KBB sebagai salah satu upaya monitoring dan evaluasi hasil pelatihan tentang materi tersebut. Hasil dari kegiatan PKM ini yaitu foto dan video kegiatan, keterangan pelaksanaaan PKM dari mitra, dan artikel ilmiah yang dipublikasikan di jurnal nasiona
PENERAPAN MANAJEMEN BISNIS DAN STRATEGI PENGELOLAAN ASET PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) Setyowati, Tri; Gima Sugiama, Aceng; Priyatiningsih, Katharina; Purnama, Putri Dewi; Dwi Kusumastuti, Endah
Jurnal Difusi Vol. 7 No. 1 (2024): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/difusi.v7i1.5578

Abstract

Manajemen bisnis dalam dunia usaha saat ini adalah suatu pondasi awal dari sebuah bisnis yang sehat. Permasalahan yang ada dalam UMKM ini yaitu meningkatnya omzet penjualan dan bisnis yang membaik namun tidak diikuti dengan adanya pencatatan penerapan manajemen bisnis dan pengelolaan aset sehingga program nasional UMKM naik kelas tidak dapat terlaksana. Peserta pelatihan adalah tiga puluh o­rang pelaku UMKM dari Kecamatan Cipeundeuy Kabupaten Bandung Barat. Penerapan manajemen bisnis dan pengelolaan aset dilakukan dengan mengadakan pelatihan dan simulasi praktik menyelesaikan kasus manajemen bisnis, pengelolaan aset bisnis dan keuangan. Materi pelatihan terdiri dari penerapan bauran pemasaran untuk ptoduk; teori Akuntansi dan Pembukuan dengan praktik memproses entry jurnal, memproses buku besar, dan me­nyusun laporan keuangan; materi penentuan harga pokok produksi dan praktik menghitung harga pokok produksi; dan materi siklus pengelolaan aset. Evaluasi telah dilakukan untuk mengukur keberhasilan pro­gram yaitu dengan menilai latihan mengerjakan soal dalam pelatihan dan hasil pendampingan dengan membuat profil UMKM, catatan akuntansi, perhitungan harga pokok produksi, dan pengelolaan aset. Pengukuran evaluasi kegiatan dilakukan dengan memberi kuesioner ke­pa­da peserta untuk menilai penyelenggaraan kegiatan yang meliputi unsur narasumber, ma­teri pelatihan, sarana dan logistic. Hasil dari kegiatan PKM ini yaitu pelaku UMKM KBB sebagai peserta pelatihan telah mampu mengerti dan menerapkan materi pelatihan pada bisnis UMKM mereka.
Perhitungan Break Even Point (BEP) Sebagai Alat Perencanaan Laba Terhadap UMKM UD. Barokah Gandi; Kusumastuti, Endah Dwi
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5093

Abstract

Tujuan dari penelitian ini adalah untuk menghitung Break Even Point (BEP) yang dapat digunakan untuk UMKM UD. Barokah. Analisis data deskriptif kuantitatif merupakan metodologi penelitian yang digunakan. Langkah-langkah yang dilakukan penulis adalah menghitung biaya produksi per unitnya, menghitung total penjualannya, pengklasifikasian biaya ke dalam biaya tetap dan biaya variabel, menghitung margin kontribusi, margin kontribusi rasio dan margin kontribusi per unitnya. Selanjutnya penulis melakukan perhitungan titik impas dalam unit dan rupiah, terakhir yaitu perhitungan titik impas untuk merencanakan laba untuk mencapai target yang ditentukan. Berdasarkan hasil temuan penelitian ini, titik impas UMKM UD. Barokah adalah 31.599 unit, atau sebesar Rp. 94.797.005. Untuk mencapai target laba 20%, UMKM UD. Barokah harus menjual 143.928 unit produk batu bata, atau sebesar Rp. 431.783.299, untuk mencapai target penjualannya.
Pengaruh Reinventing Policy dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Sektor Perdesaan & Perkotaan (PBB-P2) Kota Bandung: The Effect Of Reinventing Policy and Tax Penalties In Paying Land And Building Tax Of Rural And Urban Sectors (PBB-P2) In Bandung City Fitriani, Nisa; Kusumastuti, Endah Dwi
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6612

Abstract

This study aims to determine the effect of Reinventing Policy and Tax Penalties in paying PBB-P2 in Bandung. This research is prompted by the decrease in the collection of PBB-P2 and the elevated nominal value of PBB-P2 receivables annually. Despite the annual increase in the number of taxpayers in Bandung, this growth has not corresponded with improved tax compliance.The research method used is descriptive quantitative. The sample was determined based on the Accidental Sampling method with a specified sample size of 100 respondents. This research uses primary data collection methods in the form of questionnaires as research instruments, which are structured based on the Likert scale, and the data is processed using the SmartPLS 4 application version 4.1.0.9. The results of this study indicate that Reinventing Policy and Tax Penalties simultaneously have a significant impact on Taxpayer Compliance. The R-Square value of 0.774 shows that Reinventing Policy and Tax Penalties contribute to Taxpayer Compliance by 77.4%, while the remaining 22.6% is influenced by other variables
The Role of Spirituality in Fraud Prevention with the Government Internal Control System as a Mediator in Village Fund Management Kusumastuti, Endah Dwi; Afriady, Arif
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.113

Abstract

Spirituality creates interconnectedness between beings and has the potential to transform the workplace into something extraordinary. SPIP and spirituality are complementary components. SPIP is an integral process in actions and activities carried out continuously by all employees until the organization's goals are achieved. Fraud prevention in village fund management is an urgency considering the contribution of expenditure to the Village Budget continues to increase, so that this study is needed to see the influence of both variables on fraud prevention. This study analyzes the Smart Pls-assisted path using a questionnaire in 9 villages in Kotabaru District, Karawang. The results of this study indicate that spirituality has an influence on fraud prevention and SPIP has an influence as a mediator. This study shows that village officials need to develop activities or motivation to increase spirituality which will have an impact on the government's internal control system and fraud prevention.
Co-Authors Afriady, Arif Ageng Gumelar Albert Albert Anisa Gerhani Putri Anny Suryani Arry Irawan, Arry Arwan Gunawan Dewi Apipah, Wulan Diandra Oliviani Almandita Dinda Novitasari Emia Eunike Violine Ginting Fiesty Utami Fitriani, Nisa Gandi Gilang Ramadhan Gima Sugiama, Aceng Gunawan, Fauziah Nadya Alfreda Guruh Ardana Hasbi Assidiki Mauluddi Hastuti Hastuti Hastuti Hastuti Imas Sukmawati Ishak, Jouzar Farouq Ita Susanti Iwan Setiawan Muhammad, Rahma Nadzila Mulyandani, Vina citra Mulyandani, Vina Citra Mulyandani Noorsyah Adi Noer Ridha Novianty, Ira Nugraha, Arie Apriadi Nur Fitri, Aryanti Priyatiningsih, Katharina Purnama, Putri Dewi Putra, Sugih Sutrisno Rafdinal, Wahyu Rahma Nazila Muhammad Ramadhani, Annas Rahmat Refy Amalia Putri Rina Nurmalina Risnala Auliya Ruhana, Nafisah Sembiring, Etti Ernita Setiawan Setiawan Setyowati, Tri Sugiama, Aceng Gima Suji Abdullah Saleh Supriatna, Iyeh Suwondo, Sulistia Triyana, Erfi Usivianti Latifah Humairah Yanti Rufaedah, Yanti Yeti Apriliawati, Yeti