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All Journal Jurnal Ekonomi Gorga : Jurnal Seni Rupa Jurnal Imajinasi Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan ANDHARUPA EnJourMe (English Journal of Merdeka) : Culture, Language, and Teaching of English JADECS (Journal of Art, Design, Art Education and Culture Studies) Arty: Jurnal Seni Rupa DIDAKTIKA TAUHIDI: JURNAL PENDIDIKAN GURU SEKOLAH DASAR SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Teknologi Pendidikan Jurnal Basicedu Educate : Jurnal Teknologi Pendidikan QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Sosial Humaniora Puitika International Journal for Educational and Vocational Studies Narada : Jurnal Desain dan Seni Jurnal Ilmiah Wahana Pendidikan Devotion: Journal of Research and Community Service Jurnal Media Informatika Journal of Language Education, Linguistics, and Culture DIVAGATRA - Jurnal Penelitian Mahasiswa Desain Jurnal Paradigma Akuntansi Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Ilmiah Multidisiplin (JUKIM) Journal of Social And Economics Research ASEAN Marketing Journal Jurnal Basicedu Suluh: Jurnal Seni Desain Budaya Universal Raharja Community (URNITY Journal) Journal of Artificial Intelligence and Digital Business Pulchra Lingua Innovative: Journal Of Social Science Research Journal of Humanities Education Management Accounting and Transportation Jurnal Ekonomi Bisnis Digital Jeskovsia (Jurnal Desain Komunikasi Visual Asia) Jurnal Cendekia Ilmiah Educational Researcher Journal
Widyasari Widyasari, Widyasari
STMIK Pontianak
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ANALISA PENERAPAN PELAKSANAAN PPH 4 AYAT 2, PPH 21, DAN PPH 23 PT HAWLIR NABILA WidyaPutra, Naufal; Widyasari, Widyasari
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.v6i3.31400

Abstract

This study aims to determine whether the realization of the tax liability of Tax Article 4 Paragraph 2, Tax Article 21 and Tax Article 23 which applies in 2021, and the first quarter of 2022 in PT Hawlir Nabila is in accordance with the applicable law. Samples were taken by interview method with PT Hawlir Nabila as a resource person. This study aims to prove the discipline of PT Hawlir Nabila in cutting, counting, and reporting these three aspects. PT Hawlir Nabila is an entity that operates in the rental and real estate sector so that income from income Tax article 4 paragraph 2 is final, PT Hawlir Nabila also employs employees so that there is an object of income Tax article 21, and PT Hawlir Nabila also uses services from outside the company so that there is an object of Tax article 23. The results of this study prove that PT Hawlir Nabila and the tenant PT Hawlir Nabila have complied with the tax law concerning Tax article 4 paragraph 2, Tax article 21, and Tax article 23 in the in the period from 2021 to the first quarter of 2022. The implication of this research is PT Hawlir Nabila needs to pay attention to the latest tax laws in order to avoid sanctions.
PENGARUH PROFITABILITAS, LEVERAGE, SALES GROWTH DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Laihah, Lala Atul; Widyasari, Widyasari
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.v6i3.31427

Abstract

The purpose of this study is to identify the effect of Profitability, Leverage, Sales growth and Capital intensity on Tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The technique in this study used a nonprobability sampling approach with purposive sampling technique aimed at obtaining samples in study using 17 manufacturing companies as research samples. The results contained in this study conclude that there is a significant influence between the independent variables, namely Profitability, Leverage, and Capital intensity on Tax avoidance. While the independent variable Sales growth there is no significant effect on Tax avoidance.
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP MANAJEMEN LABA Gracia, Jefta; Widyasari, Widyasari
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.v6i4.32395

Abstract

This journal contains the information of the effect about how profitability, leverage, institusional ownership, managerial ownership, and sales growth affects earnings management in manufacturing companies listed in the Indonesia's Stock Exchange between 2018-2020 period. This research used 29 manufacturing company that filtered by using purposive sampling method for a total 196 manufacturing company in 3 years span. The results of this research showed that there’s a negative and significant effect of sales growth on earnings management, on the other side, results of profitability, leverage, institusional ownership, managerial ownership contain no significant effcet on earnings management.
DRIVE SAFETY 3D ANIMATION AS EDUCATIONAL MEDIA FOR YOUTH 15-17 YEARS OLD Akbar, Adam Faisal; Nisa, Diana Aqidatun; Widyasari, Widyasari
Arty: Jurnal Seni Rupa Vol 11 No 2 (2022): Regular Issue
Publisher : Jurusan Seni Rupa Fakultas Bahasa dan Seni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/arty.v11i2.56770

Abstract

Kecalakaan lalu lintas adalah salah satu peristiwa di jalan yang tidak diduga dan tidak sengaja melibatkan kendaraan dengan atau tanpa pengguna jalan lain yang akan mengakibatkan korban manusia maupun kerugian harta benda. Salah satunya pencegahannya ialah dengan adanya iklan layanan masyarakat tentang “Animasi Bahaya Berkendara” dan bisa sebagai pembekalan penyebab kecelakaan lalu lintas sejak remaja, yaitu saat usia 15-17 Tahun. Animasi 3D menjadi solusi karena dalam proses pembelajaran akan lebih mudah dipahami, dimengerti, tidak monoton dengan materi sehingga tidak membosankan dan lebih menarik untuk dipelajari. Perancangan animasi ini menggunakan metode kualitatif dan kuantitatif, kemudian data diolah secara deskriptif. Konsep desain dengan keyword "Animasi Mendebarkan tentang Keselamatan Berkendara" telah dihasilkan dengan metode tersebut. Animasi ini dirancang sebagai media penyampai informasi yang efektif dan informatif cara berkendara dengan mengutamakan keselamatan.
PERANCANGAN BUKU FOTOGRAFI “MELEWATI ALAM, MENYAPA OMBAK” PANTAI – PANTAI DI KABUPATEN TRENGGALEK Salma, Dwi Desiva Setia; Widyasari, Widyasari; Nisa, Diana Aqidatun
SULUH: Jurnal Seni Desain Budaya Vol 8, No 2 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jsuluh.v8i2.8870

Abstract

Indonesia memiliki potensi pariwisata pantai yang besar, namun distribusinya belum merata, termasuk di Kabupaten Trenggalek, Jawa Timur. Penelitian ini bertujuan untuk merancang buku visual fotografi pariwisata pantai di Kabupaten Trenggalek sebagai media promosi dan informasi yang efektif. Metode penelitian yang digunakan adalah mixed methods, menggabungkan pendekatan kualitatif melalui wawancara dengan pihak dinas pariwisata, masyarakat lokal, dan wisatawan, serta analisis 5W+1H, consumer insight, dan consumer journey. Pendekatan kuantitatif dilakukan melalui analisis data kuesioner dari masyarakat Pulau Jawa untuk mengukur tingkat pengetahuan mereka tentang pariwisata pantai Trenggalek. Hasil analisis menunjukkan kurangnya pengetahuan wisatawan mengenai keberagaman pantai di Trenggalek dan perlunya media informasi yang menarik. Perancangan buku visual fotografi ini diharapkan dapat meningkatkan kesadaran, minat, dan memberikan informasi praktis mengenai lokasi, fasilitas, dan daya tarik berbagai pantai di Trenggalek, sehingga berkontribusi pada pemerataan   kunjungan wisatawan dan pengembangan pariwisata daerah
SOSIALISASI PENERAPAN SMART CITY MELALUI APLIKASI TANGERANG LIVE PADA KIM PPI SMART KELURAHAN PORIS PLAWAD INDAH Aisyah, Euis Sitinur; Mayasari, Mayasari; Widyasari, Widyasari
Universal Raharja Community (URNITY Journal) Vol. 3 No. 2 (2023): URNITY (Universal Raharja Community)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/urnity.v3i2.2780

Abstract

Smart City merupakan kota cerdas yang dirancang agar memudahkan masyarakat mengakses informasi. Penerapan smart city yang terdapat pada pemerintah Kota Tangerang berbentuk aplikasi, yaitu aplikasi Tangerang Live. Namun, masih banyak masyarakat Kota Tangerang yang belum mengetahui mengenai penerapan program smart city melalui aplikasi Tangerang Live ini. Sehingga, diperlukan sosialisasi untuk memberikan pelatihan menggunakan aplikasi yang dibuat oleh DISKOMINFO sebagai sarana komunikasi agar memudahkan masyarakat dalam memperoleh informasi Layanan Kependudukan, Layanan Informasi, Layanan Transportasi, dan lain-lain. Setelah kegiatan ini dilaksanakan, mahasiswa mengharapkan masyarakat lebih memahami dan memaksimalkan penggunaan aplikasi Tangerang Live ini. Diadakannya sosialisasi ini sebagai wadah untuk memberikan informasi dan pengetahuan mengenai pentingnya aplikasi Tangerang Live. Kami mengadakan kegiatan sosialisasi aplikasi Tangerang Live ini di Kelurahan Poris Plawad Indah sebagai bentuk pengabdian kepada masyarakat yang melibatkan mahasiswa dan Ketua KIM PPI Smart beserta jajaran. Kata kunci: Smart City, Sosialisasi, Tangerang Live.
Pelatihan pembuatan visual branding berupa logo desa wisata agro Lembah Kecubung Widyasari, Widyasari; Setiawan, Bayu; Nastiti, Ratna Andriani; Kamal, Musthofa
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 6 (2025): November
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i6.34304

Abstract

Abstrak Sejalan dengan pengembangan Desa Wisata Agro Lembah Kecubung yang digagas oleh BUMDES Ki Ageng Arya, visual branding berupa logo sangat diperlukan untuk memperkenalkan potensi dan citra positif Desa Wisata Agro Lembah Kecubung kepada konsumen. Namun, pihak BUMDES Ki Ageng Arya belum memiliki wawasan dan pengetahuan terkait pembuatan logo. Berangkat dari permasalahan ini, tim Pengabdian Kepada Masyarakat dari Fakultas Arsitektur dan Desain, Universitas Pembangunan Nasional “Veteran” Jawa Timur mengadakan kegiatan pelatihan dengan topik Visual Branding Desa Wisata dengan tujuan untuk memberikan wawasan dan pendampingan dalam rangka mengoptimalkan visual branding berupa logo Desa Wisata Agro Lembah Kecubung. Kegiatan pelatihan ini terdiri dari tahap persiapan, pelaksanaan dan evaluasi, dengan menggunakan metode presentasi, diskusi dan praktik. Rangkaian kegiatan pelatihan ini adalah pemberian wawasan dan pengetahuan terkait visual branding desa wisata, diskusi penyusunan potensi Desa Wisata Agro Lembah Kecubung,  pembuatan konsep visual dan sketsa logo, praktik pembuatan logo digital. Selama kegiatan pelatihan berlangsung, peserta mengapresiasi kegiatan pelatihan ini dengan baik, memiliki semangat dan antusias dalam membut logo Desa Wisata Agro Lembah Kecubung. Peserta pelatihan juga memahami dan menyerap materi pelatihan serta aktif melakukan diskusi dua arah, sehingga respon positif ini nampak dari terciptanya logo Desa Wisata Agro Lembah Kecubung yang baru. Kata kunci: desa wisata; Lembah Kecubung; logo; visual branding Abstract In line with the development of the Agro Tourism Village of Lembah Kecubung initiated by BUMDES Ki Ageng Arya, visual branding design as a logo is considered essential to promote the village’s potential and cultivate a positive image among prospective visitors. However, BUMDES Ki Ageng Arya currently lacks sufficient insight and expertise in logo design. Responding to this issue, a Community Service Team from the Faculty of Architecture and Design, Universitas Pembangungan Nasional “Veteran” Jawa Timur, organized a training program entitled Visual Branding for Tourism Villages. The program aimed to provide knowledge and guidance in the creation of visual branding, specifically the logo for the Agro Tourism Village of Lembah Kecubung. The training activities encompassed three stages: preparation, implementation and evaluation, employing methods such as presentations, group discussions and hands-on practice. The series of activities included: delivering conceptual knowledge on visual branding for tourism villages, facilitating discussions to identify the unique potentials of Lembah Kecubung, developing visual concepts and logo sketches and practicing digital logo design. Throughout the training, participants showed high levels of enthusiasm and appreciation for the program. The actively engaged in the learning process, absorbed the material effectively and participated in two-way discussions. This positive response was reflected in the successful design of a new logo for the Agro Tourism Village of Lembah Kecubung. Keywords: tourism village; Lembah Kecubung; logo, tourism village; visual branding
PERAN SANKSI PAJAK, MODERNISASI PELAYANAN PAJAK, PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Wijaya, Aillen Cindy Clara Jofan; Widyasari, Widyasari
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.v7i4.34738

Abstract

This research was conducted with the aim of knowing the effect of tax sanctions, modernization of tax services, and understanding of taxes on individual taxpayer compliance in DKI Jakarta. The sample was selected by purposive sampling method and valid data were 80 respondents. The data processing technique uses multiple linear regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows released 20 and Microsoft Excel 2013. The results of the research conducted show that there is a significant positive effect between tax sanctions, service modernization and tax understanding on taxpayer compliance. The implication of this research is that it is necessary to increase the firmness of sanctions, services that utilize technology and public understanding in an effort to increase taxpayer compliance.
PENGARUH LIKUIDITAS, PROFITABILITAS, PERTUMBUHAN ASET TERHADAP STRUKTUR MODAL YANG DIMODERASI UKURAN PERUSAHAAN Febriyola, Venny; Widyasari, Widyasari
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.v7i4.34751

Abstract

This study aims to determine the effect of the relationship between liquidity, profitability and asset growth on capital structure and is moderated by company size in primary consumer sector companies listed on the Indonesia Stock Exchange in 2019-2021. This research uses secondary data. The method used to select the sample was purposive sampling and the valid data were 33 companies. The data processing technique used was multiple regression analysis and moderated regression analysis assisted by the E-Views 12 SV program. The results of this study show that liquidity and profitability have a negative and significant effect on capital structure, asset growth does not have a positive effect on capital structure, company size has a positive effect on capital structure, company size is not able to moderate the effect of liquidity and asset growth on capital structure, but company size is able to moderate the effect of profitability on capital structure. The implication of this research is that managers have an important role in determining funding sources, so managers must pay attention to and understand what factors can affect capital structure, because an optimal capital structure can attract the attention of investors.
PENGARUH FIRM SIZE, LEVERAGE, NET WORKING CAPITAL, GROWTH OPPORTUNITY TERHADAP CASH HOLDING Yacub, Shannen Evelyn; Widyasari, Widyasari
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.v7i4.35358

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the effect of firm size, leverage, net working capital, growth opportunities on cash holdings. This study uses secondary data obtained from the financial reports of property and real estate companies through the website www.idx.co.id.. The population in this study is all property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021 . This research was conducted by taking 27 samples of companies that match the predetermined criteria and using multiple linear analysis tests with purposive sampling technique with quantitative methods. The results of the partial test (t test) show that firm size and leverage have a significant effect on cash holdings, while net working capital and growth opportunities have no significant effect on cash holdings. The implication of this research is the need for appropriate company policies for managing cash on hold, in order to earn profits effectively.
Co-Authors Abdillah, Dedi Adika, Dimas Aditya Rahmad Yani Aditya Rahman Yani Agung, Raden Aji Pangersa Ahmad Dika Dwi Prasetyo Ahmad Gawdy Prananosa Aisyah, Euis Sitinur Akbar, Adam Faisal Alexis Bunjamin, Svedlanna Alfian Candra Ayuswantana Aliyyu, Mohammad Candra Al Angelia Angelia Apriawan, Nabeel Rashid Ariani, Alya Arifianto, Pungky Febri Aris Sutejo Arita Marini Azhar, Muhammad Hakim Bagastama, Reyhan Azel Bayu Setiawan Billyaprianto, Virginia Putri Chidtian, Aileena Solicitor Costa Rica El Ciu, Veronica Daniar, Aninditya Denisha, Michelle Diana Aqidatun Nisa Diarrahman, Faisal Amri Efriyani, Mira Faustine, Meggie Febe, Margareta Febriyola, Venny Fedro Iswandi Firdaus, Arief Fitria, Yassinta Fitrina, Neneng Gabriella, Gabriella Gafar, Awaludin Abdul Gilang Bagaskara, Gilang Gracia, Jefta Haq, Angga Raditya Haq, Nathaniela Sabitah Hartono, Rudi Hasnaa, Afifatul Herawati Herawati Ibrahim, Nurdin Ibrahim, Zahra Salsabila Nimas Ayu Ikhwan, Subaiki Imani, Eki Cahya Inayatul Hayya, Najja Iqbal, Muhammad Raihan Irfan Supriatna Iskawati, Inang Isnawati Isnawati Istianah Istianah Istiawan, Gregorius Guardiola Izah, Farah Nur Jony Oktavian Haryanto Kuncoro, Renata Aulia Kurniasari, Novia Laihah, Lala Atul Laksmi, Regina Citra Leksananda, Faiz Akbar Lesmana, Gabriel Efrant Mahardika Suryanto, Kristian Maloka, Aulia Rahma Putri Masnuna, Masnuna Maulana, Rahmat Dany Faiq Mayasari Mayasari, Mayasari Megan Asri Humaira Muhammad Yaumi mukti, haydar Mulyadi, Didi Muqoddas, Ifsantin Muqoddas, Ifsantin Musthofa Kamal Nahdloddin, Muhammad Nastiti, Ratna Andriani Nataherwin, Nataherwin Natasha, Selli Novi Maryani Nugroho, Akmal Rifqy Nurzaelani, Mohammad Muhyidin Pangestu, Juan Carlos Phramesti, Ragita Cahya Pratama, Abyan Dhia Pungky Febi Arifianto Purnamawanti, Ucu Putri, Mira Dyah Raihan, Muhammad Raihan Iqbal Ramadhani, Brilliant Firdaus Rasmitadila, Rasmitadila Ratih Inayah, Ratih Rohmah, Abidatur Romadhona, Mahimma Rudi Hartono Ruhimat, Ruhimat Rusi Rusmiati Aliyyah Sabrina, Radya Aulia Safitri, Aqila Salma, Dwi Desiva Setia Samsi, Rizkia Nur Setiarso, Zhafira Fane Putri Setiawan, Teofilus Kharisma Bagus Shabina, Sharah Siti Jamilah Sprang, Marcell Julio Fredericus Van Sri Wulandari Suminar, Adinda Diayu Cahaya Supangat, Rialita Supriatna, Irfan Teguh Prasetyo Tika Dwi Oktaviani Tjahjadi, Cynthia Tsabitah, Rifdatus Salmaa Ulfah, Sri Wahyuni Utomo, Samuel Rihi Hadi Vivi Vivi, Vivi Wahyu Karno, Anastasia WidyaPutra, Naufal Wiedhella, Zahra Agnestia Wijaya, Aillen Cindy Clara Jofan Wijaya, Hafidz Arya Wulandari, Nia Wulandari, Sri Wuri Syaputri, Wuri Yacub, Shannen Evelyn Zainal Abidin Arief