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PEMAHAMAN PENTINGNYA GEMAR MENABUNG DALAM RANGKA MENGENALKAN INFORMASI KEUANGAN DAN PERTUMBUHAN UANG PADA IBU-IBU PKK DESA BAKTI JAYA Nur Rachmah Wahidah; Mita Sicillia; Lisa Novia
PENGABDIAN SOSIAL Vol 2, No 2 (2022): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.378 KB) | DOI: 10.32493/pbs.v2i2.23150

Abstract

ABSTRACT Creating a comprehensive shopping habit in many people. As a result, unhealthy financial conditions.  Saving is often considered an unnecessary activity. Indeed, the benefits of saving cannot be felt immediately at this time, but even though the benefits of saving will be very pronounced in the future when you have retired from work while enjoying your old age. The financial information system part of the information system used to solve financial and environmental problems has a direct or indirect influence on the flow of money where people know banks, savings and loan associations, and banking and savings products that are carried out can change the paradigm of thinking about the use and management of money that can be used to add financial information. The growth of money in society is very fast where the money is used to finance daily needs and as a means of exchanging payments and sometimes we become very wasteful in expenses that are not very important so that an understanding of the importance of saving is needed, the goal is to be able to  the goal is to educate students to be able to control themselves in using the money they have wisely. In addition, saving activities can train students in managing finances gradually so that in time the students can grow into a society that is skilled in financial management. Keywords: saving, finance, growth  ABSTRAK Menciptakan kebiasaan belanja yang konfulsif pada banyak orang. Akibatnya, kondisi finansial yang tidak sehat.  Menabung sering dianggap sebagai kegiatan yang tidak perlu dilakukan. Memang manfaat menabung tidak bisa langsung Anda rasakan saat ini, tapi padahal manfaat menabung akan sangat terasa di masa yang akan datang ketika Anda sudah pensiun dari pekerjaan sembari menikmati hari tua Anda.Sistem Informasi keuangan  bagian dari sistem informasi yang digunakan untuk memecahkan masalah-masalah keuangan dan lingkungan mempunyai pengaruh langsung maupun tidak langsung terhadap arus uang dimana masyarakat mengenal bank, asosiasi tabungan dan pinjaman, serta produk-produk perbankan dan menabung yang dilakukan dapat mengubah paradigma berpikir tentang penggunaan dan pengelolaan uang yang dapat digunakan untuk menambah informasi keuangan. Pertumbuhan uang di masyarakat sangat cepat dimana uang tersebut digunakan untuk membiayai kebutuhan sehari-hari dan sebagai alat tukar pembayaran dan terkadang kita menjadi sangat boros dalam pengeluaran-pengeluaran yang tidak terlalu penting sehingga diperlukan pemahaman tentang pentingnya menabung, tujuannya agar dapat mendidik siswa/i  untuk mampu mengendalikan diri dalam menggunakan uang yang dimilikinya secara bijak. Selain itu, kegiatan menabung dapat melatih siswa/i dalam mengelola keuangan secara bertahap sehingga pada saatnya nanti siswa/i tersebut dapat tumbuh menjadi masyarakat yang terampil dalam pengelolaan keuangan.Dengan adanya materi tentang pemahaman pentingnya gemar menabung adalah perwujudan dari keinginan warga Muhammadiyah dan simpatisan yang berada di Parung dan sekitarnya dalam upaya mencerdaskan kehidupan bangsa dan mengembangkan manusia-manusia Indonesia seutuhnya, yaitu manusia yang beriman dan bertakwa kepada Allah Swt., berbudi pekerti luhur, memiliki pengetahuan dan keterampilan, sehat jasmani dan rohani, berkepribadian yang mantap dan mandiri serta rasa tanggungjawab kemasyarakatan dan kebangsaan Kata Kunci : menabung, keuangan,pertumbuhan
Pengaruh Beban Pajak Tangguhan, Komite Audit Dan Komisaris Independen Terhadap Penghindaran Pajak Liviana Syafei; Mita Sicillia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine how the influence of deferred tax burden, audit committee, and independent commissioner on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. The independent variables in this study are deferred tax burden, audit committee and independent commissioner. While the dependent variable in this study is tax avoidance. The population in this study were 63 industrial sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. This type of research is quantitative with the sampling technique method used, namely purposive sampling and obtained 15 industrial sector companies with an observation period of 5 (five) years so that the total observation data is 75. This study uses panel data regression analysis tests and classical assumptions and data is processed using Microsoft Excel and Eviews 12. The results of this study indicate that deferred tax burden and audit committee have no effect on tax avoidance, while independent commissioners have an effect on tax avoidance. However, deferred tax burden, audit committee and independent commissioner simultaneously affect tax avoidance.
Pengaruh Capital Intensity, Related Party Transaction Dan Transfer Pricing Terhadap Tax Avoidance Riska Oktafia; Mita Sicillia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to analyze the influence of Capital Intensity, Related Party Transactions, and Transfer Pricing on Tax Avoidance. The study was conducted by analyzing the financial statements of companies in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the period from 2019 to 2023. The sample consists of 24 companies with a total of 120 observations. The sampling method used is purposive sampling. The data used in this study are secondary data in the form of financial statements from each sampled company. The variables used in this study are Capital Intensity as the first independent variable, Related Party Transactions as the second independent variable, and Transfer Pricing as the third independent variable, with Tax Avoidance as the dependent variable. The panel data regression method was used as the methodology for this research. Data analysis was performed using Eviews 12 Student Version Lite software. The results indicate that the best model is the Fixed Effects Model (FEM). The research findings show that Capital Intensity, Related Party Transactions, and Transfer Pricing have a simultaneous effect on Tax Avoidance. Capital Intensity has a partial effect on Tax Avoidance, while Related Party Transactions and Transfer Pricing do not have a partial effect on Tax Avoidance.
PENGARUH EFEKTIVITAS PEMBAYARAN PAJAK, PERUBAHAN TARIF PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PAJAK WAJIB PAJAK UMKM DENGAN KONDISI KEUANGAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada UMKM yang Terdaftar di KPP Pratama Pondok Aren Periode Rika Amelia; Mita Sicillia
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i10.11588

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas pembayaran pajak, perubahan tarif pajak, dan kesadaran wajib pajak terhadap kepatuhan pajak wajib pajak UMKM dengan kondisi keuangan sebagai variabel moderasi di Kota Tangerang Selatan. Data penelitian dikumpulkan melalui kuesioner yang disebarkan kepada 100 responden yang merupakan pengusaha UMKM yang terdaftar di KPP Pratama Pondok Aren. Hasil analisis menunjukkan bahwa hanya kesadaran wajib pajak yang memiliki pengaruh signifikan terhadap kepatuhan pajak, sedangkan efektivitas pembayaran pajak dan perubahan tarif pajak tidak berpengaruh signifikan. Di sisi lain, kondisi keuangan berperan sebagai moderator, di mana interaksinya dengan kesadaran wajib pajak menunjukkan pengaruh signifikan terhadap kepatuhan pajak. Penelitian ini memberikan wawasan penting bagi pemerintah dan instansi terkait dalam merancang kebijakan perpajakan yang dapat meningkatkan tingkat kepatuhan wajib pajak, terutama dengan meningkatkan kesadaran tentang kewajiban perpajakan.
Pengaruh Intellectual Capital, Capital Structure Dan Sales Growth Terhadap Firm Value Amanatillah; Mita Sicillia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine and prove empirically the effect of Intellectual Capital, Capital Structure and Sales Growth on Firm Value in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019-2023. Firm Value in this study is measured using Tobin's Q. The type of research used is associative quantitative research and uses secondary data obtained from the company's annual report through the site www.idx.co.id. The population in this study amounted to 130 companies. Sample determination was carried out using purposive sampling technique. The number of samples used was 27 companies with a total of 135 observation data. The data analysis technique used is descriptive statistics and panel data regression analysis using Eviews 13 software. The results showed that Intellectual Capital, Capital Structure and Sales Growth simultaneously affect Firm Value. Intellectual Capital and Capital Structure affect Firm Value. Sales Growth has no effect on Firm Value.