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All Journal Jurnal Akuntansi Keuangan dan Bisnis Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis
Arry Irawan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengukuran Kepuasan Pengguna Layanan Pajak E-Filing Menggunakan IPA (Importance Performance Analysis) Studi Kasus Di Universitas Pendidikan Indonesia Visma Dewi Damayanti; Arry Irawan
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.832 KB) | DOI: 10.35313/ialj.v1i3.3301

Abstract

Tax is one of the sources of state revenue. Every citizen who has an income of up to 60 million and above is obliged to report taxes to the Directorate General of Taxes. Tax reporting by taxpayers is currently done online through e-filing. Every taxpayer in their online tax reporting has the ability to use the internet, but in practice the tax reporting experiences several obstacles. For this tax reporting, it is expected that taxpayers have convenience in tax reporting, so that taxpayers feel satisfied. The satisfaction of this service needs to be investigated specifically. This research was conducted on employees and lecturers at the University of Education Indonesia. The purpose of this study is to determine the expectations and performance of tax services by the Directorate General of Taxes. The research method uses descriptive data analysis with IPA (Importance Performance Analysis)
Pengaruh Pengetahuan Perpajakan, Self Assesment System, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Wajib Pajak Orang Pribadi Di Kpp Pratama Bojonagara) Yogi Ardiansyah; Arry Irawan
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.483 KB) | DOI: 10.35313/iarj.v2i3.4132

Abstract

Tax is one of the largest and most important sources of state revenue that is used for the benefit of the community. However, in practice, the number of taxpayers who pay and report taxes has been often not in accordance with government targets, especially at the Bojonagara Tax Service Office (KPP) the compliance of individual taxpayers in paying and reporting taxes is still relatively low, especially from 2018-2020. Then this study aims to determine whether knowledge of taxation, self-assessment system, and tax sanctions can affect taxpayer compliance, especially individual taxpayers registered at KPP Bojonagara. This research was conducted in KPP Pratama Bojonagara Bandung, especially on individual non-employed taxpayers using a quantitative approach. In collecting the required data, the author uses a questionnaire as a research instrument. Then the sampling technique in this study using non-probability sampling, namely convenience sampling. The results of this study partially show that Tax Knowledge has a significant and negative effect on taxpayer compliance, Self Assessment System has a significant and positive effect on taxpayer compliance, Tax Sanctions have a significant and positive effect on taxpayer compliance. Simultaneously, Tax Knowledge, Self Assessment System, and tax sanctions have a significant effect on taxpayer compliance.
The Effect of Financial Performance on Investor Reaction With the Timeliness of Financial Statement Submission as a Mediation Factor Etti Ernita Sembiring; M. Edman Syarief; Lily Indrawati; Arry Irawan
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5841

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan perusahaan dan keterlambatan penyampaian laporan keuangan terhadap reaksi investor. Penelitian ini juga menguji apakah keterlambatan penyampaian laporan keuangan memediasi pengaruh kinerja keuangan terhadap reaksi investor. Pada tahun 2020, Bursa Efek Indonesia (BEI) mengeluarkan kebijakan stimulus dan relaksasi untuk menjaga stabilitas pasar modal dengan memperpanjang waktu penyampaian laporan keuangan tahunan selama dua bulan dari batas waktu. Namun hingga batas waktu perpanjangan, masih banyak perusahaan yang belum menyampaikan laporan keuangannya. Sampel dalam penelitian ini adalah perusahaan yang terlambat menyampaikan laporan keuangan tahun 2020. Penelitian ini menggunakan alat analisis Warp PLS dan Sobel. Hasil penelitian menunjukkan perusahaan yang terlambat menyampaikan laporan keuangan mengalami kinerja keuangan yang kurang baik. Kinerja keuangan berpengaruh positif terhadap harga saham. Kinerja keuangan berpengaruh negatif terhadap keterlambatan penyampaian laporan keuangan. Keterlambatan penyampaian laporan keuangan memediasi pengaruh kinerja keuangan terhadap harga saham. Efek mediasi yang terjadi adalah mediasi kompetitif. Namun berdasarkan hasil alat analisis SOBEL menunjukkan jika mediasi tersebut tidak signifikan. Kata kunci: kinerja keuangan, keterlambatan penyampaian laporan keuangan, harga saham Abstract This study aims to examine the effect of a company’s financial performance and detain in submitting a financial statement on investor reaction. This study also examines whether the delay in submitting financial statements mediates the effect of financial performance on investor reaction. In 2020, the IDX issued a policy of stimulus and relaxation in maintaining the stability of the capital market by extending the time for submitting annual financial reports for two months from the deadline. However, until the deadline for the extension, there are still many companies that have not submitted their financial reports. The research sample is companies that are late in submitting financial statements in 2020. This study uses Warp PLS and Sobel analysis tools. The result shows that financial performance positively affect the stock price. The financial performance has a negative effect on delays in submitting the financial statement. The delay in submitting a financial statement mediates the effect of financial performance on stock price but the mediation is not significant. Keywords: Financial performance; late submission of financial report; stock price
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
Pengaruh Kinerja Lingkungan dan Kinerja Keuangan Terhadap Nilai Perusahaan: (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Putri, Kiki Sopiana; Arry Irawan
Indonesian Accounting Literacy Journal Vol. 4 No. 3 (2024): Indonesian Accounting Literacy Journal (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i3.6026

Abstract

Nilai perusahaan merupakan pencapaian suatu perusahaan yang dapat dijadikan harga jual kepada pemegang saham untuk melakukan investasi. Nilai perusahaan yang baik akan diimbangi dengan harga saham yang tinggi sebagai upaya untuk memakmurkan pemegang saham pada suatu perusahaan. Dalam menghindari risiko investasi, pemegang saham sebaiknya melakukan analisis keuangan yang dilihat dari kinerja keuangan dan non keuangan yang dilihat dari kinerja lingkungan yang tertuang dalam laporan tahunan perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2018-2022. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan aplikasi E-views 10. Hasil penelitian membuktikan bahwa kinerja lingkungan tidak berpengaruh signifikan terhadap nilai perusahaan, kinerja keuangan berpengaruh signifikan terhadap nilai perusahaan, dan kinerja lingkungan serta kinerja keuangan secara simultan berpengaruh terhadap nilai perusahaan.
Co-Authors Khozin Arief Lily Indrawati Putra, Sugih Sutrisno Putri, Kiki Sopiana Sembiring, Etti Ernita Setiawan . Suji Abdullah Saleh Syarief, Mochamad Edman Visma Dewi Damayanti Yeti Apriliawati, Yeti Yogi Ardiansyah