Article Per Year (5 Year)
p-Index From 2020 - 2025
4.691
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Terpadu PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKSBIS Jurnal Akademi Akuntansi (JAA) Community Development Journal: Jurnal Pengabdian Masyarakat JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Jurnal Literasi Akuntansi Review of Accounting and Taxation Prosiding Simposium Nasional Multidisiplin (SinaMu) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Prosiding Seminar Nasional Unimus Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kreativasi: Journal of Community Empowerment Agrimas : Jurnal Pengabdian Masyarakat Bidang Pertanian Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Intan Puspanita
Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Public Health Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
MSME Financial Recording Training in The Karisma Creativa Group of Kadubeureum Village Intan Puspanita; Winda Nurtiana; Septariawulan Kusumasari; Rifqi Ahmad Riyanto
MOVE: Journal of Community Service and Engagement Vol. 3 No. 1 (2023): September 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i1.262

Abstract

This community service initiative aims to introduce the concept of basic financial recording and assist MSME business owners in recording their business activity transactions. The service activity is carried out in several stages, starting with identifying priority problems that need to be resolved. The next stage is to conduct socialization and training to help MSMEs in Kadubeureum Village with their financial recording. Through this activity, it was discovered that many MSME players do not separate their personal money from their business activities, making it difficult to determine their operational costs. With this activity, micro business owners in Kadubeureum Village can better understand the importance of financial recording for their business and are encouraged to record every business transaction on a daily basis.
Socialization of Taxes and Financial Reporting to MSME Bazar Participants Refi Pratiwi; Intan Puspanita; Asih Machfuzhoh; Selly Anggraeni Haryono
MOVE: Journal of Community Service and Engagement Vol. 3 No. 2 (2023): November 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i2.273

Abstract

MSMEs have the potential to improve the implementation of their tax obligations. However, due to weak access to information by MSMEs, in general they do not necessarily understand and comprehend the benefits of fulfilling tax obligations. In the bazaar activity, which was attended by 37 students, some of the teams were business people who actually had businesses while studying, the team assistants and lecturers socialized the importance of taxes to entrepreneurs, they were given an understanding of taxation since they were in college and not only got the theory but in practice these business people were the ones who dominated by students must understand. The process of how business actors get a NPWP which will change their tax identity using a Resident Identity Card. Not only understanding taxation, but in this activity students and business people are also asked to understand the financial reports that must be made after the activity is completed.This activity was carried out at a bazaar event with 37 teams taking part in this activity consisting of 3 students. The aim of this service is to provide an understanding of taxation and financial reports. Business people understand taxation and financial reports.
MSME Tax Socialization for Pakuncen Village Communities Refi Pratiwi; Intan Puspanita
MOVE: Journal of Community Service and Engagement Vol. 3 No. 5 (2024): May 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i5.343

Abstract

In the process of realizing optimal taxpayer compliance in paying taxes, of course the basic factor is the taxpayer's own awareness. Because in fact Taxpayer awareness in paying taxes is the main key to the success of government programs in increasing state income through taxes. Tax outreach for Micro, Small and Medium Enterprises (MSMEs) is very important to help business actors understand their tax obligations. The MSME Tax socialization activity is carried out. The method used in this community service is carried out in several stages. The first stage is identification to find out priority issues that will be resolved through this service. The identification stage was carried out by interviewing MSMEs in Pakuncen Village. The results of this activity introduced MSME Tax to mothers who have businesses so that residents in Pakuncen Village are aware of the importance of taxation, especially for mothers who are working hard. From this socialization there were several participants who felt enthusiastic about the introduction of this taxation because according to the participants they had never before known about the MSME Tax. This is very helpful and motivates local residents to be more active in entrepreneurship so that they can increase their tax obligations because previously socialization has been carried out, in the future there will be more sustainable assistance.
IMPLEMENTATION OF E-SAMSAT SERVICE INNOVATIONS IN AN EFFORT TO INCREASE MOTOR VEHICLE TAXES AT THE SERANG CITY SAMSAT OFFICE Asih Machfuzhoh; intan Puspanita; Karlina Eka Putri
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.171

Abstract

Purpose - This writing is to determine the application of e-Samsat service innovation in increasing motor vehicle tax revenues as well as the supporting and inhibiting factors for the implementation of e-Samsat Design/methodology/approach - This writing uses a descriptive method with data collection techniques in the form of interview, observation and documentation techniques. The object of writing is the Serang City Samsat Office. Finding - The results of the study indicate that e-Samsat service innovation is one of the efforts to increase motor vehicle tax revenues. The supporting factors for the e-Samsat service make it easier for the public to pay motor vehicle taxes with online transactions, supporting infrastructure, and a fast and smooth network system, while the inhibiting factor found is that e-Samsat is not fully online. system, there is still a lack of e-Samsat socialization. Samsat to the community, and the habit of using formal and informal intermediary services which are still more popular with the community Originality - to achieve the goal of better e-Samsat innovation, the Serang City Samsat Service has perfected e-Samsat into a full online system, especially in the PKB payment procedure, intensified the socialization of e-Samsat to the public, and collaborated with more banks. Keyword - Implementation, e-Samsat, Motor Vehicle Tax. Paper Type – Research Paper
Fiscal Correction Analysis of Commercial Profit and Loss Report at Money Changer Company Haryono, Selly Anggraeni; Puspanita, Intan
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.257

Abstract

This study aims to analyze the fiscal corrections on commercial loss profit report in determining corporate income tax at PT MCA, a money changer company. The research method used in this study is the descriptive qualitative method, with data collection methods carried out through interviews and documentation. The results of this study are the company has applied the tax regulation for preparing the fiscal correction and calculate the corporate income tax. For this fiscal year 2021, the company obtained the fiscal loss amounting to 1.24 billion rupiah, a decrease of 396 million rupiah from the company’s commercial profit and loss report. Due to the company obtained the fiscal loss, the company did not have obligation to pay corporate income taxes, however the calculation of estimated tax losses for the year ended December 31, 2021 was the basis for preparing annual tax return (SPT) for 2021.
INFLUENCING FACTORS UTILIZATION PMK TAX INCENTIVE NUMBER 128 OF 2019 Machfuzhoh, Asih; Fajar Muttaqin, Galih; Puspanita, Intan
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 8 (2024): August
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One of the MBKM programs is a certified internship program. The government supports improving the quality of graduates, both undergraduate and diploma. Apart from the MBKM Program, from a tax perspective it also provides support related to increasing graduates, by providing tax incentives to companies that have contributed to providing internship opportunities to students. This incentive is the Supertax Deduction. It is hoped that by providing this incentive, many companies will contribute to providing internship opportunities for universities. Unfortunately, this facility has not been maximized by taxpayers. This research aims to test the influence of understanding supertax deduction incentive regulations, vocational student internships, socialization and ease of supertax deduction incentives, on the implementation of supertax deduction among vocational program partners. The sample for this research is all industrial partners involved internship program in 90 industries spread across Banten Province. The research methodology stage begins with collecting data through distributing questionnaires to vocational partners, followed by data analysis. This research data is primary, the data was analyzed using validity and reliability tests and multiple linear regression tests. The results of this research found that the influence of understanding the supertax deduction incentive regulations, socialization and ease of supertax deduction incentives had an influence on the implementation of supertax deduction
Analisis Penerapan Pemungutan PPN pada PT PLN Indonesia Power UBP Suralaya Niken Ardiana Listy; Mulyanah Mulyanah; Intan Puspanita; Selly Anggraeni Haryono
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i4.659

Abstract

Collecting taxes is the main sources for countries to generate revenues to finance goverment expenditure and investments in human capital, infrastructure, and the provision of services for the society. Value added taxes (VAT) as one of collecting taxes process to generate the government’s revenue. The aim of this study is to find out the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya as State-Owned Enterprises is a mandatory VAT collector according to Minister of Finance Decree Number.30/KMK.03/2021 with last amended by Minister of Finance Decree Number.240/KMK.03/2022 and also to find out the obstacles during the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya. The method used in this study is a descriptive method. Data collection methods by using interview methods, literature study methods, and documentation methods. The results of this study finds that the PT PLN Indonesia Power UBP Suralaya has carried out the collection and deposit of VAT procedure. However, there were obstacles when preparing and uploading tax invoices in which the failures or rejections occurred due to internet network disruptions
Dissemination of Halal Certification, BPOM and Tax Reporting to Malingping Fish Meatball UMKM: English Wahyudi, Tri; Refi Pratiwi; Intan Puspanita; Asih Machfuzhoh; Muhamad Fakhrudin; Muhammad Abduh; Galih Ginanjar Saputra
Kreativasi : Journal of Community Empowerment Vol. 2 No. 2 (2023): Vol.2 No. 2, 2023 : September 2023
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v1i4.26227

Abstract

The purpose of this community service activity is to provide understanding regarding halal certification, BPOM and tax reporting to fishball business actors in Malingping District. This understanding is specifically related to the benefits obtained when fishball business actors implement the use of halal certification, BPOM and tax reporting. The methods used in community service include 1.) Lectures 2.) Tutorials 3.) Discussions. After this training is completed, fishball business actors can independently take care of halal certification, BPOM and make financial reports for tax compensation needs. The positive and enthusiastic response from the perpetrators of the Malingping Meatball business is an indicator of the success of this activity, and the potential for the Malingping Meatballs business actors is able to support business activities and improve business performance. economic independence from processed foods.
Sosialisasi Pemanfaatan Limbah Kulit Buah Naga pada Pembuatan Kerupuk Bawang Kusumasari, Septariawulan; Syabana, Mohamad Ana; Pamela, Vega Yoesepa; Puspanita, Intan; Riziani, Dina
Agrimas : Jurnal Pengabdian Masyarakat Bidang Pertanian Vol. 1 No. 2 (2022): OKTOBER
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/agrimas.v1i2.16

Abstract

Buah naga merupakan tanaman berjenis kaktus yang kini banyak dibudidayakan sebagai tanaman pertanian. Sebanyak 30-35% bagian buah naga merupakan kulit buah yang seringkali hanya dibuang sebagai sampah dan jarang dimanfaatkan sehingga diperlukan suatu alternatif dalam pemanfaatannya. Salah satu pemanfaatan kulit buah naga yaitu dapat dijadikan pewarna alami yang diaplikasikan pada produk pangan, salah satunya kerupuk bawang. Kerupuk bawang merupakan salah satu olahan pangan tradisional yang digemari oleh masyarakat di Indonesia. Sosialisasi ini bertujuan untuk memberikan edukasi dan pelatihan pembuatan produk olahan dengan memanfaatkan limbah kulit buah naga sebagai pewarna alami pada kerupuk bawang
THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL PERFORMANCE WITH GREEN PROCESS INNOVATION AS A MEDIATING Clyde, Vierina; Puspanita, Intan; Vinta Desi, Anistya
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper analyzes the Effect of Environmental management accounting on Environmental Performance with Green Process Innovation as a Mediating in manufacturing company of Banten Province. This research adopts quantitative method and survey method. This study relied on self-reported primary data from a self-administered survey by spreading questionnaires to 153 manufacturing companies in Banten Province. Three measurements were analyzed using structural equation modeling (SmartPLS 3.3). Three hypotheses were positively associated. The results of this study show that environmental management accounting have a positive effect on environmental performance, environmental management accounting have a positive effect on green process innovation, green process innovation can mediate the effect of environmental management accounting on environmental performance.
Co-Authors Alifya Alegra Ayu Purnomo Aqshal Pratama Yuli Arsya Asih Machfuzhoh Ayu Noorida Soerono Clyde, Vierina Danny Septriadi Edwin Perdana Adiwijaya Farah Juliani Farhan Ikhlasul Amal Galih Fajar Muttaqin Haryono, Selly Anggraeni Hulmah Karlina Eka Putri Kusumasari, Septariawulan Kusumawati, Maulida Mohamad Ana Syabana, Mohamad Ana Muhamad Fakhrudin Muhammad Abduh Mulyanah Mulyanah Mulyanah Mulyanah Mulyanah Niken Ardiana Listy Pamela, Vega Yoesepa Refi Pratiwi Rifqi Ahmad Riyanto Riziani, Dina Saputra, Galih Ginanjar Selly Anggraeni Haryono Selly Anggraeni Haryono Tri Wahyudi Vinta Desi, Anistya Winda Nurtiana