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All Journal EKSPANSI Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Abdimas Sangkabira Indonesian Journal of Economics and Management Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Prosiding Seminar Nasional Pengabdian Masyarakat Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis
Yeti Apriliawati, Yeti
Jurusan Akuntansi, Politeknik Negeri Bandung
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences

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Peningkatan Kompetensi Perangkat Desa dalam Pengelolaan Dana di Kecamatan Cilengkrang Kabupaten Bandung Yeti Apriliawati; Fiesty Utami; Endah Dwi Kusumastuti
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i2.979

Abstract

Program pengabdian kepada masyarakat ini dilatarbelakangi pengelolaan keuangan dana desa oleh aparatur pemerintah desa di wilayah Kecamatan Cilengkrang yang masih kurang dalam memahami akuntansi dana desa. Hal ini menyebabkan terhambatnya proses penatausahaan pengelolaan keuangan desa dan terlambatnya penyerahan pertanggungjawaban keuangan dana desa ke pihak kecamatan. Program pengabdian kepada masyarakat ini difokuskan pada peningkatan kompetensi aparatur pemerintah desa dalam penatausahaan dan pelaporan dana desa berupa pelatihan dan pendampingan pengelolaan dana desa, yaitu khususnya pengelolaan keuangan desa. Bimbingan teknis dilaksanakan dengan dua cara, yaitu bimbingan teknis di Kecamatan Cilengkrang dengan cara mengumpulkan pengelola keuangan desa dari 6 desa, dan bimbingan teknis kepada pengelola keuangan desa di masing-masing 6 desa itu sendiri. Narasumber dan instruktur berasal dari dosen dan mahasiswa Akuntansi. Hasil pre-test dan post-test kegiatan pengabdian menunjukkan bahwa pemberian pelatihan ini memberikan hasil positif, yakni pengetahuan tentang pengelolaan dana desa dan perpajakan aparatur pengelola desa yang bertambah sebanyak 20 %. Berdasarkan hal tersebut, dapat dilihat bahwa pengabdian yang telah dilakukan oleh penulis telah meningkatkan pengetahuan para perangkat desa di Kecamatan Cilengkrang, yang nantinya berpengaruh terhadap kemampuan aparatur desaa dalam pelaporan pengelolaan dana desa
Analisis Pelaksanaan Program Pengungkapan Sukarela Terhadap Penerimaan Pajak di Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat I Tina Septiani; Yeti Apriliawati
Indonesian Accounting Literacy Journal Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i1.5105

Abstract

This research was conducted to determine how the Voluntary Disclosure Program was implemented at the Kanwil DJP Jawa Barat I and knowing the effect on tax revenue before, during and after the implementation of the Voluntary Disclosure Program. The purpose of conducting this research was to find out how the Voluntary Disclosure Program (PPS) was implemented within the Kanwil DJP Jawa Barat I, find out taxpayer compliance, and tax revenue within the Kanwil DJP Jawa Barat I after the implementation of the Voluntary Disclosure Program. The research method used is descriptive research with a qualitative approach to answer the first problem formulation and a quantitative approach to answer the second problem formulation The results obtained from this study are the implementation of the Voluntary Disclosure Program followed by 21,339 taxpayers with tax revenues of IDR 3,984,174,278,610. Tax revenue during implementation (January-June 2022) has increased from tax revenue before implementation (July-December 2021) and tax revenue after implementation (July-December 2022) has decreased. This shows that the Voluntary Disclosure Program has an effect on increasing or decreasing tax revenues in the Kanwil DJP Jawa Barat I. Keywords: Tax, Voluntary Disclosure Program, Tax Revenue
Peningkatan Kompetensi Bidang Akuntansi bagi Guru SMK yang Tergabung dalam MGMP Akuntansi Kabupaten Bandung Barat Yeti Apriliawati; Arry Irawan; Khozin Arief; Suji Abdullah Saleh
Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis Vol 1, No 1 (2021): Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/prestise.v1i1.16645

Abstract

Kualitas sumber daya manusia (SDM) guru di bidang pendidikan vokasi memilikiperan penting dalam mencetak lulusan yang memiliki daya saing di industri.Sedangkan, masih banyak guru Sekolah Menengah Kejuruan (SMK) yang belummemiliki sertifikat kompetensi keahlian. Berdasarkan permasalahan tersebut,terdapat beberapa solusi yang dapat dilakukan seperti melakukan kegiatanpelatihan guna menambah wawasan bagi guru SMK mengenai sertifikasikompetensi, menambah keterampilan bagi guru SMK bidang akuntansi sesuaidengan skema sertifikasi kompetensi, dan meningkatkan kemampuan mengajarpraktik melalui modul-modul praktikum yang sesuai dengan kondisi industri.Pelaksanaan program PKM ini akan dimulai dengan menyusun materi pelatihan,melaksanakan pre-test online, evaluasi hasil pre-test, pelatihan 5 unit kompetensisecara daring, melaksanakan simulasi uji kompetensi secara tatap muka langsung,memberikan hasil skoring simulasi, dan memberikan umpan balik terkait hasilskoring.Kata kunci: Sertifikasi Kompetensi; Sekolah Menengah Kejuruan; KompetensiAkuntansi
eningkatan Kompetensi Bidang Akuntansi Bagi Guru SMK yang Tergabung Dalam MGMP Akuntansi Kota Cimahi Yeti Apriliawati; Arry Irawan; Sugih Sutrisno Putra; Setiawan .
Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis Vol 2, No 2 (2022): Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/prestise.v2i2.24205

Abstract

The quality of teachers in vocational education has an important role in producing graduates who are competitive in the industry. In fact, there are still many Vocational High School (SMK) teachers who do not yet have expertise competency certificates. This is one of the reasons for the high unemployment rate in Indonesia, which is dominated by SMK graduates at 10.42 percent in August 2019. According to the head of the Accounting Subject Teacher Board (MGMP) in the Cimahi, 21 accounting teachers members of the MGMP do not have a competency certificate. Based on these problems, we held training activities to add insight for vocational teachers regarding competency certification for accounting teachers in vocational schools in accordance with the competency certification scheme, and improve practical teaching skills through practicum modules that are in accordance with industrial conditions. The implementation of the PKM program begins with compiling training materials, conducting online pre-tests, evaluating pre-test results, training 5 competency units online, conducting face-to-face competency test simulations, providing simulation scoring results, and providing feedback regarding scoring results. From the results of this activity, the teachers who were treated showed high enthusiasm and were able to receive the training material well with indicators of post test results that were better than the pre test.Keywords: Competency Certification; Vocational high School; Accounting Competence
Analisis Penyertaan Modal Pemerintah Daerah dalam Peningkatan Kinerja Keuangan (Studi Kasus pada Perusahaan Umum Daerah Tirtawening Kota Bandung) Alfian, Tirta; Apriliawati, Yeti
Indonesian Accounting Research Journal Vol. 4 No. 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5151

Abstract

This study aims to find out how the government's capital participation in an effort to improve the financial performance of Perumda Tirtawening. This research is a qualitative research with a quantitative descriptive approach. The data used in this study are primary data and secondary data obtained by interview and documentation techniques. Data analysis techniques to determine the financial performance of Perumda Tirtawening by calculating using the financial performance formula, namely return on equity, operating ratios, cash ratios, billing effectiveness, and solvency. The results of the research show that the financial performance for 2017-2021 has increased and decreased. The amount of capital investment has no positive effect on ROE, operating ratios, cash ratios, and solvency, while the effectiveness of billing shows an effect.
Analisis Laporan Keuangan Komersial Melalui Rekonsiliasi Fiskal untuk Mengoptimalkan Perhitungan Pajak Penghasilan Badan pada PT XXX Aulia, Nabila; Apriliawati, Yeti
Indonesian Accounting Research Journal Vol. 4 No. 1 (2023): Indonesian Accounting Research Journal (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5287

Abstract

Tax optimization works to achieve the desired profit, but while meeting the appropriate tax obligations. In this study, optimizing the calculation of corporate income tax at PT XXX is carried out using fiscal reconciliation. Previously, the company only calculated Corporate Income Tax based on commercial financial reports and did not make fiscal corrections. The method used in this research is descriptive quantitative, with data collection through interviews and documentation studies. Profit before fiscal reconciliation was recorded at 133,260,638.00. However, after a fiscal reconciliation was carried out, it was found that the corporate income tax at PT XXX increased and became larger with a difference of Rp. 2,821,830.00.
The Impact of Transfer Pricing, Thin Capitalization, and Firm Size on Tax Avoidance with Multinational Enterprise as a Moderating Variable Indrastuti, Tri Dyah; Apriliawati, Yeti
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5612

Abstract

The government aims for Indonesia to become a developed country by 2045 to expect optimal tax revenues. There is a conflict of interest between the government that wants to maximize taxes and taxpayers who want to minimize taxes through tax avoidance practices. This study investigates the influence of transfer pricing, thin capitalization, and firm size on tax avoidance, with multinational enterprises as a moderating variable. The population comprises manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample for this study was determined using purposive sampling, resulting in 13 selected companies. The analysis in this research employs panel data regression using Eviews 12. The results indicate that when analyzed individually, transfer pricing does not significantly impact on tax avoidance. However, both thin capitalization and firm size demonstrate a significant negative influence on tax avoidance. Furthermore, thin capitalization and firm size exert a significant positive influence on tax avoidance, a relationship that is moderated by multinational enterprises. Conversely, transfer pricing exhibits the opposite effect. Simultaneous tests reveal that transfer pricing, thin capitalization, and firm size collectively exert an effect on tax avoidance, which is further moderated by multinational enterprises.
PELATIHAN PENYUSUNAN HARGA POKOK PRODUK BAGI KELOMPOK USAHA PEMBUATAN ABON IKAN PATIN Rohendi, Hendi; Apriliawati, Yeti; Mulyandani, Vina Citra; Irawan, Arry; Nugraha, Arie Apriadi; Putra, Sugih Sutrisno; Novianty, Ira; Setiawan, Setiawan; Mauluddi, Hasbi Assidiki
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1161

Abstract

Desa Bojong Haleuang di Kecamatan Saguling, Kabupaten Bandung Barat, memiliki potensi besar dalam budidaya ikan patin, yang telah dimanfaatkan oleh masyarakat setempat untuk mendirikan kelompok usaha pembuatan abon berbahan baku ikan patin. Namun, kendala dalam pengelolaan keuangan dan penentuan harga pokok produk menyebabkan ketidakefisienan dan ketidakstabilan pendapatan. Pelatihan penyusunan harga pokok produk ini bertujuan untuk meningkatkan kapasitas kelompok usaha dalam menghitung biaya produksi dengan akurat dan menetapkan harga jual yang kompetitif. Tahapan pelatihan meliputi identifikasi dan klasifikasi biaya, perhitungan biaya bahan baku, tenaga kerja langsung, dan overhead, serta penyusunan harga pokok produk. Pelatihan ini mendukung berbagai poin SDGs, termasuk pengentasan kemiskinan, peningkatan ketahanan pangan, penciptaan pekerjaan layak, konsumsi dan produksi yang bertanggung jawab, serta konservasi ekosistem laut. Hasilnya, kelompok usaha diharapkan dapat mengelola biaya produksi lebih efisien, menetapkan harga jual yang sesuai, dan meningkatkan stabilitas pendapatan. Dengan demikian, pelatihan ini berkontribusi pada keberlanjutan usaha dan peningkatan kesejahteraan masyarakat Desa Bojong Haleuang.
Analysis of the Effectiveness of Value Added Tax (VAT) Planning carried out at TAXAcc Consulting Nugraha, Dani Oktavian; Apriliawati, Yeti
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.6088

Abstract

This research was conducted at TAXAcc Consulting which states that tax consultants manage around 40-50 Corporate Taxpayer clients and around 30 Individual Taxpayer clients. Less than half of TAXAcc Consulting clients experience VAT overpayments. Even though the level of conformity between tax planning results and tax audit results is not always appropriate, TAXAcc Consulting states that tax planning is still quite effective in dealing with VAT overpayments. This research aims to determine the procedures and effectiveness of VAT tax planning carried out by TAXAcc Consulting. The research method used is qualitative, with interview techniques, documentation and literature study, to deepen understanding of the procedures and effectiveness of VAT tax planning. The results of the research are procedures used in implementing VAT tax planning consisting of tax compliance, tax review, tax litigation, tax research and tax planning. The effectiveness value for PT X was obtained at 91.66% in implementing tax planning procedures.
DAMPAK KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN: BUKTI UNTUK PERUSAHAAN DI INDONESIA Rohendi, Hendi; Apriliawati, Yeti
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i1.6295

Abstract

This study examines the impact of financial performance on firm value. The research sample consisted of 51 companies in Indonesia during the period 2015-2022 with a total of 357 observations. Furthermore, the data was estimated using panel econometric techniques including pooled ordinary least square (OLS), fixed effect model and random effect model with the help of Eviews 12. The findings confirm that financial performance has a positive and significant impact on firm value. This study contributes to signal theory, namely that with a company having good financial performance, it can be a signal for investors to provide a positive response in the form of investment that has an impact on increasing the value of the company.
Co-Authors Adelia, Mutiara Shafa Alfian, Tirta Andina Tri Dewanti Ani Oktaviani Anjani Yulizar Arry Irawan Arry Irawan Arry Irawan, Arry Aulia, Nabila Cindy Amanda Diah Oktavianingrum Endah Dwi Kusumastuti, Endah Dwi Fiesty Utami Fifi Afiyanti Fitri Puspitasari Handari, Windi Hasbi Assidiki Hasbi Assidiki Mauluddi Hendi Rohendi, Hendi Idzni Widianti Agustin Indrastuti, Tri Dyah Ishak, Jouzar Farouq Iwan Setiawan Khozin Arief Kristianingsih Kristianingsih M. Fahrur Rozi Miftah Fauzi Mulyandani, Vina citra Novianty, Ira Nugraha, Arie Apriadi Nugraha, Dani Oktavian Nurul Laila Dewi Putra, Sugih Sutrisno Rahma Nazila Muhammad Rendra Trisyanto Surya Riauli Susilawaty Hutapea Rima Novianti Rizki Fatah Maulana Setiawan . Setiawan Setiawan Shofi Nabila Khoerunnisa Siti Muthia Purnamasari Sudjana Sudjana Suji Abdullah Saleh Syarief, Mochamad Edman Sylviane Shinta Putri Tina Septiani Ulfa Aghniya Yelza Diasca