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All Journal Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Abdi Masyarakat Multidisiplin
Siti Rahma Anggraini
Universitas Pembangunan Jaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENINGKATAN PEMAHAMAN PAJAK BERBASIS WEB-GAMES ULAR TANGGA PAJAK PADA SISWA SEKOLAH MENENGAH KEJURUAN LETRIS Agustine Dwianika; Augury El Rayeb; Siti Rahma Anggraini; Fiqkri Ardiyanto Nugroho; Elida Rahmawatie; Tasbita Fitria Sarwono; Arya Saraswati; Anita Pepbriani; Nuzul Rahmadani
 Jurnal Abdi Masyarakat Multidisiplin Vol. 1 No. 3 (2022): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v1i3.321

Abstract

Students' understanding of taxation can be achieved not only through print media such as textbooks or learning videos found on existing social media. The purpose of this community service activity is to provide a new way to increase the tax knowledge of Letris Vocational School students by playing online games (Web-Games) in the form of snakes and ladders on one of the sites provided. Web-Games is a technology that is used to play games using a device that is connected to an internet connection. This technology-based Community Service Activity (PkM) of Pembangunan Jaya University begins with a survey conducted by the team, coordinating the time and place of implementation, carrying out user requirements stages, and testing the tax snake ladder web games, and the final stage of evaluation. All stages went well although there was a time constraint on the participants' willingness to remember that the implementation was carried out during the school holidays. This PkM involves 52 Letris Vocational School students who are members of the Accounting Department and participate in the user requirements and socialization stages of this web game. The PkM team conducted a pre-test and post-test on respondents to increase their understanding of tax theory and practice. This comparison was carried out before and after the participants played the game manually and web-based. The results show that the participants' understanding of taxes increases both in terms of theory and practice of taxation in accordance with the provisions of generally accepted tax laws. The evaluation results show that this PkM activity is beneficial for partners, and needs to be expanded not only in one school but in a wider forum.
Analisis Perbandingan Pengakuan Pendapatan dan Pengaruhnya Terhadap Laba Selama Covid-19 Siti Rahma Anggraini; Maheswari Widyaningsih; Rania Avil Levigni; Agustine Dwianika
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 1 (2023): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i1.3273

Abstract

Memasuki awal tahun 2020, dunia digemparkan dengan Virus Covid-19 yang memberikan dampak negatif pada perekonomian di dunia menjadi menurun termasuk di indonesia. Pada penelitian ini bertujuan untuk mengevaluasi perbedaan profitabilitas PT. Indofood Sukses Makmur Tbk sebelum dan selama Pandemi Covid-19, dengan menggunakan rasio Return On Asset (ROA), Net Profit Margin (NPM), dan Gross Profit Margin (GPM) sebagai indikator profitabilitas. Metode yang digunakan adalah analisis data keuangan dari laporan keuangan tahunan PT aIndofood Sukses Makmur Tbk dari tahun 2018 hingga tahun 2021. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan signifikan dalam profitabilitas perusahaan sebelum dan selama Pandemi Covid-19, yang diukur dengan rasio Return On Asset (ROA), Net Profit Margin (NPM), yang menunjukkan penurunan. Sedangkan, Gross Profit Margin (GPM) dalam analisis menunjukkan peningkatan selama periode tersebut. Penelitian ini menunjukkan bahwa Pandemi Covid-19 memiliki dampak yang signifikan terhadap profitabilitas dan dapat memberi informasi yang berguna bagi manajemen perusahaan dan investor dalam mengambil sebuah keputusan di masa depan.
Co-Authors Agustine Dwianika Anita Pepbriani Arya Saraswati Augury El Rayeb Elida Rahmawatie Fiqkri Ardiyanto Nugroho Maheswari Widyaningsih Nuzul Rahmadani Rania Avil Levigni Tasbita Fitria Sarwono