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All Journal Jurnal Ekonomi Journal The Winners Akuntansi Krida Wacana International Business and Accounting Research Journal Jurnal ULTIMA Accounting Ultima Management : Jurnal Ilmu Manajemen Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Quantitative Economics and Management Studies Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Serina Abdimas
Linda Santioso
Tarumanagara University
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Zahirah , Afifah Nabilah; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31432

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of operating cash flow, profitability, leverage, and sales growth on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. The criteria that have been set are using a sample of 61 manufacturing companies. which have been selected using purposive sampling technique. The data is processed using Eviews version 12. Based on the results of this study, it shows that operating cash flow has a negative and insignificant effect on firm value, profitability has a positive and significant effect on firm value, leverage has a negative and insignificant effect on firm value, and sales growth has a positive effect. and not significant to firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA Lesmana, Daniel; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32375

Abstract

The purpose of this research was to analyze the influence of firm size, firm age, leverage, profitability, and audit quality on the dependent variable, namely earnings management. The research object used were manufacturing companies listed on Indonesia Stock Exchange from 2018 to 2021. The sampling method that used in this study is purposive sampling method. There are used 70 companies as the final sample I used in the study. Data analyzed using multiple regression method. Modified Jones model approach was employed in this research. The result of this study indicated that firm size and profitability have a significant negative effect on earnings management. Firm age and leverage have a significant positive effect on earnings management. Audit quality has insignificant positive effect on earnings management.
PENYUSUNAN HARGA POKOK PENJUALAN SEBAGAI PENENTUAN HARGA JUAL PRODUK Santioso, Linda; Agusyah, Abel Abdallah; Marcello
Jurnal Serina Abdimas Vol 1 No 3 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i3.26215

Abstract

ABSTRACT Determination of the calculation of the cost of goods sold plays an important role for the survival of MSMEs, given the ever-increasing level of business competition, because all costs incurred by producers when there is an exchange of goods or services are an illustration of the Cost of Goods Sold. MSME owners experience difficulties in determining product selling prices, especially when submitting tenders to prospective customers. The owner is worried that he will make a mistake in determining the selling price so that he will suffer a loss. The method used is through training and implementation of simple cost cost calculations in accordance with the literature and analysis of the company's transaction results. The result of the PKM where the owner provides a selling price or tender price based on the calculation of the cost of goods sold, the company begins to control from the beginning of the process, starting from ordering raw materials, dispensing raw materials for the production process to produce finished goods. Calculations through cost accounting, material usage, labor and costs in the production process so that decisions can be made to provide profitable selling prices for the company. Training activities, coaching and implementation of the preparation of the calculation of the cost of goods sold in this PKM are felt to be very helpful and provide benefits in determining the selling price, setting margins, determining income and controlling the company's operations. The decision-making system is carried out using a method based on the calculation of the selling price of the product. so that the owner can measure and reliably monitor and control the company's activities based on precise and certain calculations and calculations. ABSTRAK Penentuan perhitungan harga pokok penjualan memegang peranan penting bagi kelangsungan hidup bagi UMKM, mengingat tingkat persaingan usaha yang selalu meningkat, karena semua beban yang dikeluarkan oleh produsen saat terjadi pertukaran barang atau jasa merupakan gambaran dari Harga Pokok Penjualan. Pemilik UMKM mengalami kesulitan dalam penentuan harga jual produk terutama saat pengajuan tender ke calon pelanggan. Pemilik kuatir salah dalam penentuan harga jual sehingga mengalami kerugian. Metode yang digunakan melalui pelatihan dan implementasi perhitungan harga pokok sederhana sesuai dengan literatur dan Analisa hasil transaksi perusahaan. Hasil dari PKM dimana pemilik dalam memberikan harga jual atau harga tender berdasarkan perhitungan harga pokok penjualan, perusahaan mulai melakukan pengendalian dari awal proses, dimulai dari pemesanan bahan baku, pengeluaran bahan baku untuk proses produksi untuk menghasilkan barang jadi. Perhitungan melalui akuntansi biaya, pemakaian material, tenaga kerja dan biaya-biaya dalam proses produksi sehingga dapat diambil keputusan untuk memberikan harga jual yang menguntungan bagi perusahaan. Kegiatan pelatihan, pembinaan dan implementasi penyusunan perhitungan harga pokok penjualan dalam PKM ini dirasakan sangat membantu dan memberikan manfaat dalam penentuan harga jual, penetapan margin, penetapan pendapatan dan pengendalian operasional perusahaan. Sistem pengambilan keputusan dijalankan dengan metode berdasarkan perhitungan harga jual produk. sehingga pemilik secara terukur dan handal dapat memantau dan mengendalikan kegiatan perusahaan berdasarkan perhitungan dan kalkulasi yang tepat dan pasti.
PENGHITUNGAN, PENYETORAN DAN PELAPORAN PPH 21 SEBAGAI PERTANGGUNGJAWABAN KEWAJIBAN PERPAJAKAN PADA PERUSAHAAN OUTSOURCING PT PUSTEKINDO SOLUSITAMA DI TANGERANG SELATAN Santioso, Linda; Marcello; Gunawan, Nita Patricia
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29243

Abstract

Companies providing labor (outsourcing) play a significant role in export-oriented company activities. Export companies often use production processes based on orders from customers. In an uncertain world economy and a global crisis as a result of the Covid-19 pandemic and war between countries, companies do not dare to immediately accept permanent employees. An alternative to meeting labor needs, companies use outsourcing of labor, through companies that operate in the field of labor providers. The salary system for permanent employees and outsourced employees is the same, namely in accordance with the Provincial Minimum Wage (UMP), if any, incentives, position allowances, etc. will be added. With the increase in the UMP in 2023, the wages earned by the Company's permanent employees (calculated by the company internally) and outsourced employees (should be calculated by the company providing the workforce) are already above Non-Taxable Income (PTKP) meaning they have to pay income tax article 21 (PPh 21 ) on wages, allowances, THR and other income. The problem is that companies providing labor have never calculated, deducted, deposited and reported taxes on their employees. In accordance with the holding system implemented in Indonesia, every company that provides income above the PTKP must withhold tax on its employees' income. The solution to avoid problems in the tax sector is that the company must carry out its obligations with a holding system, by carrying out calculations, deductions and reporting correctly on the income of all its employees in accordance with the applicable tax regulations. The resulting output is that the Company receives guidelines or methods for calculating and withholding taxes, so that employees who previously did not understand this policy become aware. These calculations and deductions can be implemented in all companies that use outsourced labor. Apart from that, to prevent tax bills or tax audits from arising. The method used is through counseling, training and mentoring starting from calculations, deposits (E_billing), tax reporting (E_filing).
PERHITUNGAN PPH 21 MENGGUNAKAN TARIF EFEKTIF RATA-RATA (TER) SESUAI PP NOMOR 58 TAHUN 2023 Santioso, Linda; Salim, Aldian; Marcello
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.31901

Abstract

The government, through the Director General of Taxes, applies the latest regulations to the calculation of income tax article 21 (PPh 21). Two calculation techniques are applied to PPh 21, namely in the January-November period using the monthly or daily average effective rate (TER) scheme and in the December period using the progressive tax rate article 17. The calculation of PPh 21 which starts in January 2024 is very different from previous PPh 21 calculations. In the average effective rate method, taxpayers only need to take into account the total income earned as well as the classification of groups and rates each month. The groups here are guided by taxpayer status and non-taxable income (PTKP) which are classified into 3, namely TER A (PTKP TK/0, TK/1, K/0), TER B (PTKP TK/2, TK/3, K/1,K2), TER C (PTKP K/3). The monthly and daily TER amounts are in the attachment to PP 58 of 2023. With the increase in the UMP in 2024, it is already above Non-Taxable Income (PTKP), meaning you have to pay income tax article 21 on wages, allowances, THR and other income. Problems: The new regulations will be implemented starting January 2024 throughout Indonesia using ebupot PPh 21/26. With ebupot 21/26, each company is directly connected to the DJP server, this makes company leaders worried considering the limited capabilities of company staff and the calculation of PPh 21 using this ebupot has never been done or carried out. The solution to avoid problems in the tax sector is that companies must implement applicable regulations, by learning how to correctly calculate or deduct the income of all their employees in accordance with applicable tax regulations. The methods used include counseling, training and mentoring, starting from calculating gross income, inputting or importing proof of deductions, creating billing and validation to reporting PPh 21/26. ABSTRAK Pemerintah melalui Dirjen Pajak memperlakukan peraturan terbaru terhadap perhitungan pajak penghasilan pasal 21 (PPh 21). Dua Teknik perhitungan yang diterapkan terhadap PPh 21 yaitu pada masa Januari-November menggunakan skema tarif efektif rata-rata(TER) bulanan atau harian dan pada masa Desember menggunakan tarif pajak progresif pasal 17. Perhitungan PPh 21 yang dimulai pada masa Januari 2024 sangat berbeda dengan perhitungan PPh 21 sebelumnya. Pada metode tarif efektif rata-rata, wajib pajak cukup memperhitungkan total pendapatan yang diperoleh serta klasifikasi golongan dan tarif saja pada setiap bulannya. Adapun golongan disini berpedoman dari status wajib pajak dan penghasilan tidak kena pajak (PTKP) dimana digolongkan menjadi 3 yaitu TER A (PTKP TK/0,TK/1,K/0), TER B (PTKP TK/2,TK/3,K/1,K2), TER C (PTKP K/3). Besaran TER bulanan dan harian terdapat pada lampiran PP 58 Tahun 2023. Dengan meningkatnya UMP tahun 2024 sudah diatas Penghasilan Tidak Kena Pajak (PTKP) artinya harus membayar Pajak penghasilan pasal 21 atas upah, tunjangan, THR dan pendapatan lainnya. Permasalahan Peraturan yang baru diterapkan mulai Januari 2024 di seluruh Indonesia dengan menggunakan ebupot PPh 21/26. Dengan ebupot 21/26 setiap Perusahaan langsung terhubung ke server dari DJP, hal ini membuat pimpinan perusahaan kuatir mengingat keterbatasan kemampuan dari staf Perusahaan dan perhitungan PPh 21 menggunakan ebupot ini belum pernah dikerjakan atau dijalankan. Solusi supaya tidak kena masalah di bidang perpajakan maka perusahaan harus melaksanakan peraturan yang berlaku, dengan belajar bagaimana menghitung atau memotong dengan benar atas penghasilan seluruh karyawannya sesuai dengan peraturan perpajakan yang berlaku. Metode yang dipakai melalui penyuluhan,pelatihan dan pendampingan mulai dari menghitung penghasilan bruto, menginput atau mengimpor bukti potong, pembuatan billing dan validasi hingga pelaporan PPh 21/26.
PENERAPAN METODE HARGA ECERAN DALAM MENGELOLA DAN MENILAI PERSEDIAAN PADA PASAR SWALAYAN Santioso, Linda; Aldian Salim; Audrey Felicia Suroso
Jurnal Serina Abdimas Vol 3 No 2 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i2.34822

Abstract

Companies that sell merchandise in retail, of course, experience many problems because of the many types of merchandise. It takes a lot of time, manpower and a fairly high administrative burden. The purpose of the study at TT Swalayan is to assess the final inventory by calculating the estimated inventory value. Better inventory research can increase efficiency so that it will be profitable. While poor inventory assessment can erode profits and make the business less developed and even experience losses. Inventory is useful for protecting the company from unexpected events and disruptions in its operational activities. Based on the evaluation, it can be concluded that the estimation method that can be used to assess inventory is the Retail Inventory Method which uses a physical calculation system for recording inventory that is organized must be able to provide initial inventory information (if any) both according to cost price and retail selling price. Purchases for the relevant period are each based on the cost price and retail selling price, adjustments or changes in selling prices that occur in the relevant period, and information on the results. Partner problems: Inventory is managed in a simple way, namely by making records of incoming and outgoing goods. Although these records have been made, they are sometimes not noticed when purchasing merchandise. This shows that the management of MSME inventory can be said to be less organized. Companies can use the retail price method to manage and assess inventory at the end of the period. The output produced is that the Company can increase inventory efficiency by using the correct retail price method according to the characteristics of the retail sales Company. The method used is through training and counseling on the application of the retail price method in assessing ending inventory. The results of this PKM will be presented at a seminar in Serina which is held by Tarumanaga University and HKI posters ABSTRAK Perusahaan yang menjual barang dagangan secara retail, tentunya mengalami banyak masalah karena jenis barang dagangan yang sangat banyak macamnya. Diperlukan banyak waktu, tenaga kerja dan beban administrasi yang cukup tinggi. Tujuan penelitian pada Tomang Tol Swalayan adalah untuk menilai persediaan akhir dengan memperhitungkan taksiran nilai persediaan. Penilaian persediaan yang baik dapat meningkatkan efisiensi sehingga meningkatkan laba atau profitabilitas. Sementara itu jika penilaian persediaan kurang baik dapat mengikis laba dan menjadi bisnis kurang berkembang atau dapat mengalami kerugian. Persediaan bermanfaat untuk melindungi perusahaan dari kejadian dan gangguan yang tidak terduga dalam kegiatan operasinya. Berdasarkan Evaluasi dapat disimpulkan metode taksiran yaitu Retail Inventory Method dapat menyediakan informasi persediaan awal baik menurut harga pokok maupun harga jual. Pembelian untuk periode yang bersangkutan masing-masing berdasarkan harga pokok dan harga jual eceran, penyesuaian atau perubahan harga jual yang terjadi dalam periode yang bersangkutan, dan informasi lainnya. Permasalahan mitra: Persediaan dikelola dengan cara yang sederhana yakni dengan membuat catatan barang masuk dan keluar. Catatan ini meskipun telah dibuat namun kadang tidak diperhatikan pada saat pembelian barang dagang. Hal ini menunjukkan bahwa pengelolaan persediaan Perusahaan dapat dikatakan kurang teratur. Perusahaan dapat menggunakan metode harga eceran untuk mengelola dan menilai persediaan pada akhir periode. Luaran yang dihasilkan yaitu Perusahaan dapat meningkatkan efisien persediaan dengan menggunakan metode harga eceran yang benar sesuai dengan karakteristik Perusahaan penjualan retail. Metode yang dipakai melalui pelatihan dan penyuluhan penerapan metode harga eceran dalam menilai persediaan akhir. Hasil dari
PENGARUH PROFITABILITY, LEVERAGE DAN CAPITAL INTENSITY PERUSAHAAN DI BEI TERHADAP TAX Mianti; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35002

Abstract

The purpose was conducted to find out how influential profitability, financial leverage, capital intensity to tax avoidance. The data used in this study is secondary data from companies in the raw goods and health sectors that are listed on the BEI in 2019-2021. The sample is formed a purposive sampling and 34 companies were obtained. The data was processed using SPSS version 16 software. According from this study, financial leverage has a negative and significant influential to tax avoidance. Meanwhile, profitability, capital intensity have a negative and insignificant influential to tax avoidance.
Co-Authors Agusyah, Abel Abdallah Aldian Salim Alverianti, Adeline Angelia Angelia Aristha, Adya Juni Audrey Felicia Suroso Boenyamin, Angelina William Bonal, Emilie Monique Carolina, Valentina Christine Christine Danikhtiarananda, Bagas Anugrah Daryatno, Andreas Bambang Daryatno, Andreas Bambang Deliana, Audrey Dintia, Cecilia Dra. Nurainun M.M.,Ak Bangun Emilie Monique Bonal F.X. Kurniawan Tjakrawala, F.X. Kurniawan Febrianty, Levina Felle, Aderiana Rosalia Firdaus, Syntia Goewyn, Peggy Gunawan, Aditiya Christianto Gunawan, Nita Patricia Halim, Caroline Maretha Hariyanto, Jessenia Lorreta Henlindra , Catherine Oktovella Kurnia, Fransisca Kurniati W. Andani Lesmana, Daniel Limanjaya, Vinson Liong, Jhun Magdalena, Katherine Marcello Mariaty, Nani Mianti Natalia, Delvina Natasha Caesar Devona Prasetya, Billy Putra, Rizki Pratama Putri Jehova, Aurora Regina, Michelle Safitri, Sarah Salim, Aldian Septiana, Maitri Sutta Siwalette, Jovanka Evangelia Sylvia, Sylvia Tambunan, Lydia Septaria Teresia, Teresia Verin, Verin Yani Joko, Devi YENNY YENNY Yessica, Tiffany Yuniarwati, Yuniarwati Zahirah , Afifah Nabilah