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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Wira Ekonomi Mikroskil Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Riset Akuntansi dan Keuangan Indonesia Jambura Equilibrium Journal Aktiva : Jurnal Akuntansi dan Investasi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Equity Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis Global Financial Accounting Journal Studi Akuntansi dan Keuangan Indonesia (SAKI) MEDIA BISNIS International Journal of Community Service & Engagement Jurnal Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Equity
Yulius Kurnia Susanto
Trisakti School of Management
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPH PASAL 23 PADA PERUSAHAAN MANUFAKTUR Yopie Sahatua Siregar; Yulius Kurnia Susanto
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 2 No 01 (2022)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.839 KB) | DOI: 10.35814/capacitarea.2022.002.01.3

Abstract

ABSTRAK Artikel ini memiliki tujuan untuk menganalisis kesesuaian perhitungan, penyetoran, pelaporan dan pencatatan PPh pasal 23 dengan Undang-Undang Nomor 36 Tahun 2008 dan standar akuntansi keuangan pada perusahaan manufaktur. Penelitian ini menggunakan metode deskriptif. Artikel ini menunjukkan bahwa perhitungan, penyetoran, dan pelaporan PPh pasal 23 sesuai dengan Undang-Undang Nomor 36 Tahun 2008. Pencatatan PPh 23 telah sesuai dengan standar akuntansi keuangan. ABSTRACT This article aims to analyze the suitability of the calculation, deposit, reporting and recording of Income Tax Article 23 with Law Number 36 Year 2008 and financial accounting standards in manufacturing companies. This research uses a descriptive method. This article shows that the calculation, deposit, and reporting of PPh article 23 is in accordance with Law Number 36 of 2008. The recording of PPh 23 is in accordance with financial accounting standards.
TAXPAYER COMPLIANCE: TAXPAYER BEHAVIOR ANALYSIS AND TAX AWARENESS AS A MEDIATING IN INDONESIA Yulius Kurnia Susanto; Isabella Fiorita
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.2067

Abstract

The purpose of this research is to provide empirical evidence regarding the mediating effect of tax awareness on relation between tax knowledge and taxpayer compliance. The impact of the tax services, tax sanctions, tax payer environment, tax understanding, on taxpayer compliance. The sample used in this research are respondents who are taxpayers in DKI Jakarta, Indonesia and work as entrepreneurs or freelancers. The method used for sampling in this research is Convenience Sampling. The number of samples for this research is 63 respondents. Testing data using SEM-PLS. The results that were obtained from this research are tax awareness has medating influence on relation between tax knowledge and taxpayer compliance. Tax services and tax sanctions have an influence on taxpayer compliance. Meanwhile, for taxpayer environment and tax understanding have no effect on taxpayer compliance. A taxpayer who has tax knowledge is more likely to have tax awareness which ultimately obeys in paying and reporting taxes.
Developing Omni Channel Financial dan Operational Kalbe pada PT Karya Hasta Dinamika Ivonne Ivonne; Arwina Karmudiandri; Yulius Kurnia Susanto
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 1 No 1 (2022): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Merdeka Belajar – Kampus Merdeka (MBKM) provides opportunities for students to gain wider learning experiences and new competencies. The agency where I participated in this internship is PT Karya Hasta Dinamika which focuses on e-commerce for health and fitness products. The responsibility that I have at PT Karya Hasta Dinamika is related to Account Receivable. In addition, I also completed/worked on several cases and projects given by the mentor in the form of making Standard Operating Procedures (SOP), KHD Reports, and Auto Validation Mocha. This report is intended to motivate readers to take part in this internship program in order to increase their knowledge and experience in the world of work. The limitations of this report are the limitations in the attachments provided because of the company's secrets, which must be maintained.
Account Manager PT Abbauf Mulia Konsultan Teknologi Rahayu Zahrotul Azizah; Yulius Kurnia Susanto; Novia Wijaya; Dicky Supriatna
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 2 No 1 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i1.1914

Abstract

This final internship report is a form of accountability to provide an explanation regarding the author's activities while undergoing an internship at PT Abbauf Mulia Konsultan Teknologi, which was organized through the Merdeka Campus Certified Internship program for work programs from the Government Ministry of Education, Culture, Research, and Technology. PT Abbauf Mulia Konsultan Teknologi is a consulting company engaged in technology. The contents of this report describe the routine activities and responsibilities as an apprentice placing the account manager position in the “Management of Marketing Strategy by Account Manager for Grouping Target Clients of GIS Products” project. The author explains the benefits and experience in the world of work, especially related to the analysis of market materials and product analysis from PT Abbauf Mulia Konsultan Teknologi.
Peran Kebijakan Dividen sebagai pemoderasi terhadap Penentu Cash Holding Stevanus, David; Susanto, Yulius Kurnia
Media Ilmiah Akuntansi Vol. 11 No. 2 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i2.40

Abstract

The objective of this research is to obtain the empirical evidence about the effect profitability, leverage, capital expenditure, net working capital, investment opportunity set, firm size dan operating cash flows towards cash holding moderated by dividend policy to the effect of profitability, leverage and capital expenditure on cash holding. The population in this research is manufacturing companies listed in IDX from the year of 2019-2021. Samples were obtained through purposive sampling method in which 41 data were taken as the sample. This research uses multiple regression method to test the hypotheses. The results of this research indicated that leverage, firm size, operating cash flows affect cash holding and moderating dividend policy towards leverage affect cash holding, if leverage increases then cash holding decreases, if firm size and operating cash flows increases then cash holding increases, if dividend policy increases it will strenghten then relationship between leverage and cash holding while profitability, capital expenditure, net working capital, investment opportunity set, moderating dividen policy towards profitability and capital expenditure do not affect cash holding.
Pengaruh Leverage, Profitability, Sales Growth, Age, Size dan Institutional Ownership terhadap Tax Avoidance Sumadi, Rizki Ramadhan; Susanto, Yulius Kurnia
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.44

Abstract

Tax Avoidance is defined as a legal activity (efforts made by taxpayers to minimize the tax burden).The objective of this research is to obtain empirical evidence regarding the influence of Leverage, Profitability, Sales Growth, Size, Age and Institutional Ownership (variable X) on Tax Avoidance (variabel Y) with the object of research on manufakturing companies listed on the indonesian Stock Exchange (IDX) from 2019 – 2021 years.The population in this study was obtained using sampling technique with purposive sampling method where this study amounted to 195 company data. The results of this study explain that Sales Growth, Age, Size, and Institutional Ownership have no effect on Tax Avoidance. While Leverage positif effect and Profitability Negative effect on Tax Avoidance.
PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTERISTIK CEO TERHADAP MANAJEMEN LABA RIIL Wulandari, Wulandari; Susanto, Yulius Kurnia
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i4.2728

Abstract

The purpose of this study is to obtain empirical evidence regarding the factors that influence real earnings management. The independent variables tested in this study consisted of institutional ownership, managerial ownership, foreign ownership, CEO ownership, CEO tenure, and audit committee activities. While the dependent variable in this study is real earnings management (REM). This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. This income produces a sample of 58 companies with a total of 174 data. The sampling method in this study used a purposive sampling technique and this study used multiple regression analysis. The results of this study show that foreign ownership and CEO ownership have an effect on real earnings management. Meanwhile, institutional ownership, managerial ownership, audit committee activities, and CEO tenure have no effect on real earnings management.
KEBIJAKAN HUTANG, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA AKRUAL Yudy, Yudy; Susanto, Yulius Kurnia
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i2.638

Abstract

The purpose of the study was to obtain empirical evidence about the effect of debt policy, director size, director independence, institutional ownership, and female directors on accrual earnings management. Samples were obtained through purposive sampling method as many as 102 manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. The results showed that debt policy had a significant effect on accrual earnings management. While the director's size, director's independence, institutional ownership, and female directors do not have a significant effect on accrual earnings management. Management does not dare to make accrual earnings management because they get close supervision from creditors.
The ABCs of Entering Indonesian Market: An International Community Service Program for Thailand’s SMEs Ponziani, Regi Muzio; Danibrata, Aulia; Deitiana, Tita; Susanto, Yulius Kurnia; Firnanti, Friska; Purbasari, Niken; Prasetio, Arton Briyan
International Journal of Community Service & Engagement Vol. 6 No. 2 (2025): International Journal of Community Service & Engagemen
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v6i2.2767

Abstract

This community service initiative, conducted on October 17, 2024, at Thailand’s East Park Incubator, aimed to equip Thai SMEs (Small and Medium-Sized Enterprises) with strategies to enter the Indonesian market by addressing digitalization, cultural alignment, and regulatory compliance. Engaging 30 Thai SMEs, the program emphasized leveraging Indonesia’s digital ecosystem including platforms like Tokopedia, Shopee, Instagram, and TikTok to reach its young and huge population of over 212 million internet users, while highlighting demographic advantages such as a young workforce, halal product demand, and strategic geographic positioning. Key discussions covered cultural nuances like relationship-building practices, collective decision-making, and business etiquette to foster trust, alongside regulatory frameworks such as PT PMA requirements and tax policies. Participants demonstrated strong interest in Indonesia’s market potential, with plans or strategies to adopt localized digital marketing, partner with Indonesian businesses, and utilize e-commerce logistics. The initiative underscores the importance of academic-industry collaboration in facilitating cross-border SMEs expansion, fostering economic growth, and enhancing Thailand-Indonesia knowledge exchange through tailored market entry strategies.
Performa Bisnis E-Commerce PT XYZ Aliyansyah, Fariz; Susanto, Yulius Kurnia
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 2 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i2.2749

Abstract

Internship activities at partner company PT XYZ, are activities carried out to provide a forum for interns to contribute to the company's business activities, especially retail companies. The work that has been done for approximately five months. The benefits of internships ranging from technical skills on the tools used during work, to the ability of soft skills and also hard skills that are honed during internships at PT XYZ. then with some of the evaluations contained are expected to be able to become material developments for the organizers, participants to company partners in internships.
Co-Authors Adi Hastomo AKHADI, IMAN Alfan Anggara Saputra Aliyansyah, Fariz Alvin Alvin Alvin Andreas Avellino Nurvan Andrew , Jason ARLEEN HERAWATY ARWINA KARMUDIANDRI ARYA PRADIPTA Azizah, Rahayu Zahrotul DANIBRATA, AULIA Darmadi, Eliezer Elbert Daves Joshua Dewi Sari Wijoyo DYLAN BILLY JAPOETRA FIRNANTI, FRISKA Gabriella Lioera GUDONO GUDONO Herni Herni Isabella Fiorita Ivonne Ivonne Ivonne, Ivonne Janet Jesslyn Jemima Octaviani KARMUDIANDRI, ARWINA Kurniawati, Stephanie Livia Aldisa Muliawan Maharani Dwi Nastiti Mia Oktavia MONICA NOVIA GUNAWATI NOVIA WIJAYA Prasetio, Arton Briyan Purbasari, Niken Rahayu Zahrotul Azizah Rani Wulan Ayu RATIH HANDAYANI Regi Muzio Ponziani Shella Deslatu Stevanus, David Sumadi, Rizki Ramadhan SUPRIATNA, DICKY Thomas Julianto Tita Deitiana, Tita TJHAI FUNG NJIT Veren Chintia Widodo, Marbudyo Tyas WIJAYA, NOVIA WILLIEM CHAHYA WIJAYA Wulandari Wulandari Yesheca Gracia Christian YOHANES FERNANDES Yopie Sahatua Siregar Yosafat Pujo Lukito YUDITHIA MARIA DATULALONG Yudy, Yudy Yudy, Yudy