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All Journal Jurnal Keuangan dan Perbankan International Conference on Law, Business and Governance (ICon-LBG) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) The Accounting Journal of Binaniaga The Management Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG MEDIA STUDI EKONOMI JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) JOURNAL OF BUSINESS STUDIES Balance Vocation Accounting Journal JMB : Jurnal Manajemen dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) MEDIA MANAJEMEN JASA Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Syntax Transformation Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian UNDIKMA Management and Accounting Expose Interdisciplinary Social Studies Joong-Ki : Jurnal Pengabdian Masyarakat Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Berdikari : Jurnal Pengabdian kepada Masyarakat Journal of Community Dedication Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pemberdayaan Nusantara Media Akuntansi Perpajakan Jurnal RAK (Riset Akuntansi Keuangan) Influence: International Journal of Science Review IIJSE Joong-Ki Jurnal Penelitian Pendidikan Indonesia Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa J-CEKI Joong-Ki
Riris Rotua Sitorus
Universitas Esa Unggul
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGARUH AKUNTANSI HIJAU DAN RASIO AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN DIMODERASI MODAL INTELEKTUAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sirait, Rio Bernando; Sitorus, Riris Rotua
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v10i1.1911

Abstract

ABSTRAK Keberadaan industri yang melakukan eksploitasi lingkungan untuk mendapatkan keuntungan setinggi – tinggi akan berdampak merusak jika tidak dikendalikan dengan baik sehingga mendorong para pihak yang berkepentingan agar perusahaan menerapkan akuntansi hijau (green accounting). Penelitian bertujuan untuk menguji pengaruh Akuntansi hijau (Green Accounting (GA) dan rasio aktivitas (RA) terhadap profitabilitas yang dimoderasi oleh modal intelektual (Intellectual Capital (IC) pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2018 sampai dengan 2022. Metode yang digunakan dalam penelitian ini bersifat kuantitatif deskriptif dengan menggunakan metode purposive sampling dalam menentukan sampel penelitian. Hasil penelitian menunjukkan bahwa Green accounting dan rasio aktivitas berpengaruh secara parsial dan simultan terhadap profitabilitas. Selain itu, intelectual capital berpengaruh terhadap profitabilitas dan dapat memoderasi pengaruh green accounting dan rasio aktivitas terhadap profitabilitas. Kata Kunci: Akuntansi Hijau; Rasio Aktivitas; Profitabilitas; Modal IntelektualABSTRACTThe existence of industries that exploit the environment to get the highest profit will have a destructive impact if not controlled properly so as to encourage interested parties so that companies apply green accounting. The study aims to examine the effect of Green Accounting (GA) and activity ratio (RA) on profitability moderated by intellectual capital (IC) in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2022. The method used in this research is descriptive quantitative using purposive sampling method in determining the research sample. The results showed that Green accounting and activity ratio partially and simultaneously affect profitability. In addition, intellectual capital affects profitability and can moderate the effect of green accounting and activity ratio on profitability. Keywords: Green Accounting; Activity Ratio; Profitability; Intellectual Capital
PENDAMPINGAN PENINGKATAN KREDIBILITAS LAPORAN KEUANGAN DAN EFEKTIVITAS PELAPORAN PAJAK PT. TBI Sihar Tambun; Sovia Nomi Mofun; Robiur Rahmat Putra; Kiko Armenita Julito; Riris Rotua Sitorus
JOURNAL OF COMMUNITY DEDICATION Vol. 4 No. 1 (2024): FEBRUARI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The aim of this community service program is to provide education and assistance to PT TBI, in an effort to increase the credibility of financial reports and the effectiveness of tax reporting. The method used in this community service program is mentoring by a team for six months. The community service team consists of lecturers and students. There are two stages of activities carried out, namely the stage of studying and detecting problems and the stage of providing solutions. The stages of studying and detecting potential problems are carried out in three steps. First, the team studied and understood the accounting cycle processes in the company, starting from the transaction process until the financial reports were produced. Second, the team studied and understood how to use the ERP Accounting Software used by the company to produce financial reports. Third, the team studied understanding the tax recording process in the accounting cycle carried out by the company. The results of this community service activity succeeded in detecting problems with recording tax returns, PPh article 23, and VAT. Furthermore, the community service team contributed to overcome existing problems, including improvements to accounting records for tax return transactions, PPh Article 23 and Value Added Tax.
Tax Digitalization and Tax Service Quality’s Effects on Taxpayer Obligation During the Pandemic Era Ramadhani, Satriyo; Sitorus, Riris Rotua
Interdisciplinary Social Studies Vol. 1 No. 4 (2022): Reguler Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i4.95

Abstract

Background: The pandemic, also known as COVID-19, has a significant impact on the global economy and tax system. As a result, taxes will be lower, and national economic growth will be slower, national income will be lower, and spending and financing will be higher. Aim: The author decided to do research into the relationship between digitalization and the quality of taxes, tax incentives, and taxpayer obligations. Method: This research applied quantitative approach and a total of 400 respondents were selected from regular persons who have served as tax commissioners in DKI Jakarta and have used online tax services. Findings: Tax digitalization, the quality of tax services, and tax incentives have all benefited from taxpayer compliance during the COVID-19 pandemic. Throughout the COVID-19 epidemic, tax incentives can help to attenuate, if not strengthen, the influence of tax digitization on taxpayer compliance.
Co-Authors A Sulthon Sjahril Sabaruddin Anjeli Frisilia Ari Soerti Yani Ari Soeti Yani Ari Soeti Yani Ari Soeti Yani Arnan Doman Atmojo, Satriyo Ayu Dwi Astuti Bernadeta Longa Damayanti, Endah Dian Noviyana Donny Syahputra Eduwinsah, Nurman Erna Cahyati Fauziah Fauziah Fauziyati, Intan Fitri Nurwanti Fitri Wulandari Fransiska , Fenny Fransiska, Fenny Gianita Utami Gunawan Gunawan, Gianita Utami Hartanti Nugrahaningsih Haryanto, Temmy Helena Sitorus, Helena Herlina Putri Rianti Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Humairo, Mutiara Ika Ismiyar Imam Suryono Indri Agustian Saputri Jujun Kurnianty Kesya Lusiana Putri Kiko Armenita Julito Kopong, Yeny Kurniawan, Steven Laura S, Netty Lawahizh, Yusriyya Nur Lenny Wijaya Lia Suciati Muhamad Nur Ichsan Muhammad Fikri Apriansyah Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Netty Laura S Netty Laura S Netty Laura S Nurry Syuhadah Parago, Agnes Do Permata, Gita Ramadhan, M. Wahyu Ramzy Ramadhani, Satriyo Robiur Rahmat Putra Saidah, Andi Saputri, Indri Agustian Sherlin Clarita Sihar Tambun Sihotang, Wimbildon Sirait, Rio Bernando Soetiuono, Agus Sovia Nomi Mofun Sri Endah Susilowati Tangguh Pratysto Tania Alvianita Pramudya Teresa Ona Delang Tjahjadi, Effendi Tohady, Stevani Wibowo, Ari Tri Wimbildon Sihotang Yani, Akhmad