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All Journal Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Kajian Akuntansi, Auditing dan Perpajakan Prosiding SeNTIK STI&K
Wendri Sukmarani
STIE Nusa Megarkencana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pelatihan dan Pendampingan Pelaporan SPT Badan Menggunakan E-Form di PT. Sisfomedika Yogyakarta Wendri Sukmarani; Maria Magdalena PD; Sapta Aji Sri Margiutom; Retno Sundari
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 2 No. 1 (2023): Maret 2023
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v2i1.1763

Abstract

The Directorate General of Taxes issued announcement Number 10/PJ.09/2022 which requires business actors to report their annual corporate taxes using an E-Form, which previously business actors were more accustomed to using E-SPT. Annual corporate income tax reporting using the E-SPT is only valid until April 15, 2022, but seeing that business actors are still considered high for using the E-SPT, it is extended until May 1, 2022. The orientation of changing reporting from the E-SPT using the E-Form is one of the problems for business actors to be able to report the agency's Annual SPT at the reporting time determined by the Director General of Taxes. This will reduce the level of compliance of business actors in fulfilling their obligations to report the Annual Corporate SPT. PT. SISFOMEDIKA is a tax object of corporate income tax. In order to assist the government in increasing the compliance of business actors in completing tax obligations, especially reporting business entity income tax (Corporate Income Tax), training and assistance for reporting Corporate Income Tax of PT Sisfomedika Yogyakarta is carried out. Training and mentoring is carried out for 2 days, online training and online mentoring. The training process is a Build Up process to provide debriefing and the process of finding a Dilemma to be analyzed and provided assistance as a resolution and closing process in the form of reporting the 2021 annual corporate income tax as a result of this training and community service assistance. Evaluation Community service training and mentoring at PT Sisfomedika is felt to be more effective using the offline method, reporting using the E-Form from the results of a survey conducted after training and mentoring is felt to be easier than using the E-SPT.
PENGARUH BPOM, LOGO HALAL, DAN LOGO GREEN DOT PADA KEMASAN KOSMETIK WARDAH TERHADAP KEPUTUSAN PEMBELIAN Prila Noor Adhilla; Dhiana Ekowati; Winanto Nawarcono; Wendri Sukmarani
Prosiding Seminar SeNTIK Vol. 7 No. 1 (2023): Prosiding SeNTIK 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

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Abstract

Bagi para wanita, kosmetik menjadi salah satu kebutuhan penting untuk mempercantik diri baik wajah maupun tubuh. Namun, penggunaan kosmetik harus didasari pada ketelitian dalam memilih produk yang memenuhi unsur keamanan, kehalalan, dan ramah lingkungan. Penelitian ini memiliki fokus permasalahan pada pengaruh pencantuman label BPOM, logo halal, dan logo green dot pada kemasan produk kosmetik Wardah terhadap keputusan pembelian. Dengan menggunakan metode kuantitatif, penelitian ini memiliki besaran sampel 100 orang responden dari para wanita yang berdomisili provinsi DIY, berusia minimal 17 tahun, dan sedang atau pernah menggunakan produk kosmetik merek Wardah. Penelitian ini menggunakan pendekatan analisis SEM (Structural Equation Modeling) SmartPLS 4, serta pengumpulan data primer menggunakan kuesioner dengan skala Likert. Hasil penelitian dengan tingkat signifikansi sebesar 5% ini menunjukkan bahwa pencantuman BPOM pada kemasan produk kosmetik Wardah tidak memiliki pengaruh signifikan terhadap keputusan pembelian, namun pencantuman logo halal dan logo green dot memiliki pengaruh signifikan terhadap keputusan pembelian. Dalam model penelitian ini, ketiga variabel independen tersebut memiliki pengaruh terhadap keputusan pembelian sebesar 47,2% dan sisanya sebesar 52,8% dipengaruhi oleh variabel lain di luar model penelitian
Analisis Perbandingan Dampak Pandemi Covid-19 terhadap Kinerja Keuangan pada PT Bank Rakyat Indonesia (Persero) Tbk Wid Harti Utami; Magdalena Pur Dwiastuti; Wendri Sukmarani
Jurnal Kajian Akuntansi, Auditing dan Perpajakan Vol. 3 No. 1 (2026)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/jkaap.2026.v3i1.195

Abstract

Penelitian ini bertujuan menganalisis kinerja keuangan PT Bank Rakyat Indonesia (Persero) Tbk sebelum, selama, dan setelah pandemi COVID-19 periode 2019–2023 menggunakan pendekatan Risk-Based Bank Rating (RGEC) yang difokuskan pada aspek Risk Profile, Earnings, dan Capital. Penelitian menggunakan metode kualitatif deskriptif dengan data sekunder berupa laporan tahunan, laporan keuangan perusahaan, dan publikasi Otoritas Jasa Keuangan (OJK). Teknik pengumpulan data dilakukan melalui dokumentasi dan studi kepustakaan, sedangkan analisis data menggunakan analisis deskriptif kualitatif melalui interpretasi rasio keuangan sesuai ketentuan regulator. Hasil penelitian menunjukkan bahwa pandemi COVID-19 memberikan tekanan terhadap kinerja keuangan BRI, terutama pada peningkatan Non Performing Loan (NPL), penurunan Loan to Deposit Ratio (LDR), serta menurunnya profitabilitas yang tercermin dari penurunan Return on Assets (ROA) pada tahun 2020. Namun, pada periode 2021–2023 BRI mampu menunjukkan pemulihan yang konsisten melalui perbaikan kualitas kredit, meningkatnya profitabilitas, stabilnya Net Interest Margin (NIM), serta kuatnya Capital Adequacy Ratio (CAR) yang tetap berada di atas ketentuan minimum regulator. Kesimpulan penelitian ini menunjukkan bahwa PT Bank Rakyat Indonesia (Persero) Tbk memiliki tingkat kesehatan bank yang baik, daya tahan yang kuat dalam menghadapi krisis, serta kemampuan adaptasi yang baik pada masa pemulihan ekonomi. Implikasi penelitian ini menegaskan pentingnya penguatan manajemen risiko, efisiensi operasional, transformasi digital, dan kecukupan modal dalam menjaga stabilitas kinerja perbankan.
Pemberdayaan Masyarakat Ekonomi Kreatif Kelompok Batik Wanita Sejahtera Sapta Aji Sri Margiutmo; Maria Magdalena Pur Dwiastuti; Wendri Sukmarani
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 3 (2025): September 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i3.6464

Abstract

The Special Region of Yogyakarta is one of Indonesia's leading tourist destinations, encouraging the growth of various creative economic sectors, including the souvenir and local craft industries. One community initiative that emerged from this opportunity is the Wanita Sejahtera Batik Group in Muja Muju, Umbulharjo, Yogyakarta. Established in 2023, the group aims to achieve economic empowerment for housewives through traditional batik production, including hand-drawn and stamped batik. However, the group faces several challenges, especially limited access to modern equipment, design innovation, and appropriate technology—factors that hinder the competitiveness of their products in both local and global markets. To address these challenges, capacity building is essential through the implementation of appropriate technology, such as replacing kerosene stoves with electric stoves and using electric canting tools, enabling more efficient and higher-quality production. Additionally, creative design training and product diversification with a focus on sustainability are crucial strategies. One notable innovation is the use of recycled cardboard waste as batik stamping tools, which not only supports environmental sustainability but also adds aesthetic and creative value to the products as part of eco-friendly goods. This innovation strengthens the group's position within the creative economy sector and aligns with market demands that increasingly prioritize sustainable and high-quality products. Through the integration of technological innovation, skill development, and eco-conscious approaches, the Wanita Sejahtera Batik Group has the potential to transform into a highly competitive business player, both nationally and internationally.
Co-Authors Dhiana Ekowati Magdalena Pur Dwiastuti Maria Magdalena Pur Dwiastuti Prila Noor Adhilla Retno Sundari Sapta Aji Sri Margiutmo Sapta Aji Sri Margiutom Wid Harti Utami Winanto Nawarcono