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All Journal Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Edunomika (JIE) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Return : Study of Management, Economic and Bussines Jurnal Pemberdayaan Nusantara Media Akuntansi Perpajakan Midang Joong-Ki PANDAWA : Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi Joong-Ki
Kiko Armenita Julito
Universitas 17 Agustus 1945 Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Sosialiasi Pengadaan Bahan dan Alat Kerja Furniture Untuk Meningkatkan Kelancaran Usaha Perusahaan Julito, Kiko Armenita; Yani, Ari Soeti; Hosea, Amos Julian
Jurnal Pemberdayaan Nusantara Vol 3, No 2 (2023): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v3i2.7249

Abstract

The purpose of this research is to find out whether the Procurement of Materials and Work Equipment that is implemented by IdeSign Interior Design & Build at Pegadungan Kalideres, West Jakarta is optimal and can increase insight into the importance of the process of Procurement of Work Materials and Equipment at IdeSign Interior Design and Furniture Company. This research was conducted through direct observation to the location, namely Pegadungan Kalideres, West Jakarta. Data collection was carried out by field observations and interviews with the Supervisor and CEO of IdeSign Interior Design & Build.Limited knowledge related to differences in the quality of Materials and Working Tools from various brands or brands used is a problem faced in managing a furniture business, it is necessary to identify the quality specifications of a brand or brand, besides that differences in price and availability of goods affect the process of providing materials to evaluate various types of decision-making and raw materials remain available when needed.
Pentingnya Literasi Pencatatan Keuangan Berbasis Digital pada UMKM Kabupaten Garut Julito, Kiko Armenita; Rahmadan, Yanuar; Pravitasari, Endyastuti; Permatasari, Sheila Silvia
Jurnal Pemberdayaan Nusantara Vol 2, No 2 (2022): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v2i2.6572

Abstract

Tujuan pelaksanaan program pengabdian kepada masyarakat ini adalah untuk meningkatkan pengetahuan dan kemampuan pelaku UMKM di Kab Garut dalam penggunaan aplikasi pembukuan laporan keuangan berbasis digital. Kegiatan dilakukan dengan beberapa tahapan yaitu pertama, melakukan Analisa kebutuhan praktis dan strategis yang berkaitan dengan laporan keuangan. Kedua, merumuskan pola strategi yang berkaitan dengan literasi laporan keuangan berbasis digital. Ketiga, mempraktekan penggunaan aplikasi buku warung untuk pelaku UMKM. Metode yang digunakan adalah metode pelatihan. Hasil diperoleh, terdapat pelaku UMKM yang belum memanfaatkan digital dalam pencatatan keuangan usaha, pelaku UMKM hanya mengandalkan ingatan saja dan beberapa pelaku UMKM masih belum memisahkan keuangan pribadi dengan keuangan usaha sehingga tidak rapi dalam pencatatan keuangan. Kehadiran buku warung untuk pelaku UMKM diharapkan mampu memberikan perubahan bagi pelaku UMKM agar lebih rapi dan teratur dalam pencatatan keuangan usaha.  
Dampak dan Kontribusi Kenaikan Pajak Pertambahan Nilai Menjadi 11% Julito, Kiko Armenita; Ramadani, Istifa
Media Akuntansi Perpajakan Vol 8, No 2 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i2.7270

Abstract

Penerimaan negara 80% berasal dari Pajak Pertambahan Nilai (PPN), Pajak Penghasilan (PPh), Pajak Penjualan atas Barang Mewah (PPnBM), Pajak Bumi dan Bangunan (PBB), Bea Perolehan Hak atas Tanah dan Bangunan. Tujuan penelitian untuk memperoleh konsep dan informasi mengenai Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) sebesar 11%. Metode penelitian menggunakan pendekatan kualitatif dengan systematic literature review. Sumber data diperoleh dari Berita Online, YouTube, Media Sosial dan Artikel Penelitian selama 3 tahun yaitu tahun 2021 sampai dengan tahun 2023. Proses coding dan visualisasi hasil penelitian menggunakan software Nvivo. Temuan penelitian menjelaskan bahwa pertama, barang bebas PPN. Kedua, barang yang dikenakan PPN. Ketiga, berdampak pada harga kebutuhan pokok. Keempat, Terjadi Inflasi. Kelima, menurunnya daya beli masyarakat. Keenam, alasan kenaikan tarif PPN. Kenaikan PPN menjadi 11% berdampak pada penambahan pemasukan APBN
Pengaruh Kenaikan Pajak Pertambahan Nilai Dan Digital Marketing Terhadap Keputusan Pembelian Di Generasi Z Dalam Transaksi E-Commerce Sebagai Pemoderasi Julito, Kiko Armenita; Ramadani, Istifa
Media Akuntansi Perpajakan Vol 9, No 1 (2024): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v9i1.7466

Abstract

Penelitian ini dilatar belakangi karena adanya kenaikan PPN yang semula 10% menjadi 11%. Penelitian ini bertujuan untuk melihat pengaruh kenaikan pajak dan digital marketing terhadap keputusan pembelian yang dimoderasi oleh transaksi e-commerce. Adanya transaksi e-commerce dapat memperkuat hubungan antara kenaikan PPN, digital marketing, terhadap keputusan pembelian. Penelitian ini menggunakan metode analisis Structural Equation Modelling. Pengolahan data pada penelitian ini menggunakan software SmartPLS (Partial Least Square). Hasil penelitian ini ialah menghasilkan jawaban dari perumusan yang telah dibuat yaitu yang pertama, menunjukkan bahwa kenaikan ppn berpengaruh signifikan terhadap keputusan pembelian, yang artinya berdasarkan hasil tersebut hipotesis dalam penelitian ini diterima. Kedua, digital marketing tidak berpengaruh signifikan terhadap keputusan pembelian, yang artinya berdasarkan hasil tersebut hipotesis dalam penelitian ini ditolak. Ketiga, transaksi e-commerce berpengaruh signifikan terhadap keputusan pembelian, yang artinya berdasarkan hasil tersebut hipotesis dalam penelitian ini diterima. Keempat, transaksi e-commerce memperkuat hubungan antara kenaikan PPN terhadap keputusan pembelian transaksi e-commerce memperkuat hubungan antara kenaikan PPN terhadap keputusan pembelian berpengaruh signifikan, yang artinya berdasarkan hasil tersebut hipotesis dalam penelitian ini diterima. Kelima, transaksi e-commerce memperkuat hubungan antara digital marketing terhadap keputusan pembelian tidak berpengaruh signifikan, yang artinya berdasarkan hasil tersebut hipotesis dalam penelitian ini ditolak. Dengan adanya penelitian ini, diharapkan masyarakat selaku konsumen akhir dapat mengetahui tentang kenaikan ppn yang dimana kenaikan tersebut berimbas pada transaksi di e-commerce karena masyarakat tertarik membeli produk yang dipromosikan melalui digital marketing sehingga masyarakat dapat membuat keputusan pembelian yang digunakan untuk memenuhi kebutuhan sehari-hari
Pengaruh Sanksi Perpajakan dan Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Kebijakan Relaksasi PPh 21 sebagai Variabel Moderating Putra, Robiur Rahmat; Julito, Kiko Armenita; Siahaan, Marta Uliana
Media Akuntansi Perpajakan Vol 7, No 2 (2022): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v7i2.6664

Abstract

This study aims to determine the effect of tax sanctions, tax administration reform on individual taxpayer compliance with the pph 21 relaxation policy as a moderating variable. The population in this study are employees. The simple random sampling method, this sampling provides equal opportunities for each population to selected to be a member of the sample. This research distributed questionnaires. This study uses SmartPLS. For this research that tax sanctions affect individual taxpayer compliance, and tax reform affects individual taxpayer compliance, but the pph 21 relaxation policy has not been able to moderate tax sanctions on individual taxpayer compliance and has not been able to moderate tax reform on mandatory compliance. personal tax.
Pengaruh Literasi Akuntansi, Literasi Perpajakan dan Literasi Teknologi Informasi Terhadap Minat Berkarir Menjadi Akuntan Publik dengan Kemampuan Berpikir Kritis Sebagai Pemoderasi Tambun, Sihar; Setyowati, Riska Dewi; Julito, Kiko Armenita
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.9121

Abstract

This study aims to prove the influence of accounting literacy, tax literacy, and information technology literacy on career interest as a public accountant. Then prove the moderating impact of critical thinking on the influence of accounting literacy, tax literacy, and information technology literacy on career interest as a public accountant. The statistical analysis method used is multivariate analysis with structural equation modeling, to prove the direct effect and moderating effect hypotheses. The analysis uses Smart PLS 4 software. The research sample is 151 accounting students with the determination of the number of samples using the Hair method. The results of the study prove that directly accounting literacy, information technology literacy, and critical thinking skills have a positive impact on career interest as a public accountant. Meanwhile, critical thinking skills are unable to strengthen the influence of accounting literacy, tax literacy, and information technology literacy on career interest as a public accountant. The implication is that critical thinking skills cannot synergize with accounting literacy, tax literacy and information technology literacy to increase interest in pursuing a career as a public accountant.
The Effect Of Tax Sanctions, Tax Knowledge, and Tax Services on Taxpayer Compliance in E-Commerce Businesses with Taxpayer Awareness as a Moderating Variable Mei Welensya Br Simatupang; Kiko Armenita Julito; Robiur Rahmat Putra
Return : Study of Management, Economic and Bussines Vol. 2 No. 8 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i8.130

Abstract

This study aims to examine the effect of tax sanctions (SP), tax knowledge, tax services and taxpayer awareness on taxpayer compliance in e-commerce businesses. The sampling technique used in this study was purposive sampling. The sample in this study was 321 from the E-commerce business community in the Jakarta area. This type of research is quantitative research with data collection techniques, namely the method of distributing questionnaires via Google form using a Likert scale. The data processing method in this study uses Smart PLS software which is used to test hypotheses. The results of this study indicate that tax sanctions have proven to have a positive and significant effect on e-commerce business taxpayer compliance commerce. The results of this study recommend that creating E-commerce Business Taxpayer Compliance in individuals is to have good Tax Knowledge on Taxpayers (WP).
DIGITAL FINANCIAL LITERACY WORKSHOP FOR GENERATION Z AT COLÉGIO PAULOS VI DILI TIMUR LESTE Kiko Armenita Julito; Robiur Rahmat Putra; Sihar Tambun; Rio Johan Putra; Khalisah Visiana Subekti; Sonya Bano Gonçalves; Muhamad Ridho
PANDAWA : Jurnal Pengabdian kepada Masyarakat Vol 4, No 2 (2025): PANDAWA: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : UNIVERSITAS 17 AGUSTUS 1945 JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/pandawa.v4i2.9306

Abstract

Kegiatan workshop bertujuan untuk meningkatkan literasi keuangan digital Generasi Z di Colégio Paulos VI, Dili, Timor Leste, khususnya dalam mengelola keuangan pribadi dan pendapatan yang bersumber dari aktivitas digital seperti media sosial dan program afiliasi. Metode pelaksanaan kegiatan menggunakan pendekatan service learning melalui workshop yang memadukan ceramah dan praktik langsung penggunaan aplikasi keuangan digital QuickBooks. Kegiatan dilaksanakan secara hybrid dengan melibatkan siswa-siswi sebagai peserta dan mahasiswa sebagai pendamping praktik. Hasil evaluasi menunjukkan bahwa mayoritas peserta berada pada kategori paham dan sangat paham terhadap materi literasi keuangan dan penggunaan aplikasi QuickBooks, dengan persentase pemahaman sebesar 93%. Workshop ini terbukti mampu meningkatkan kesadaran siswa terhadap pentingnya pencatatan keuangan, pengelolaan arus kas, serta pengambilan keputusan keuangan yang lebih terstruktur. Kegiatan ini diharapkan dapat menjadi model pelatihan literasi keuangan digital yang aplikatif dan berkelanjutan bagi Generasi Z di Timor Leste.
PERAN BIAYA PUBLIK, TATA KELOLA PEMERINTAH DAN SISTEM ANGGARAN PEMERINTAH TERHADAP KEPUASAN MASYARAKAT DI JABODETABEK Hurian Kamela; Dede Puspa Pujia; Adibah Yahya; Kiko Armenita Julito
Jurnal Akuntansi Vol. 26, No. 1, Januari - Juni 2026
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v26i1.4146

Abstract

This study analyses the influence of public expenditure, government governance, and the government budgeting system on community satisfaction in the Jabodetabek region. Community satisfaction is an important indicator of public sector performance, particularly in relation to accountability and transparency in public financial management. The research employs a quantitative, survey-based approach. The population consists of residents in the Jabodetabek area, with 164 respondents selected through purposive sampling. Data were collected using structured questionnaires and analysed using descriptive statistics and multiple linear regression analysis to test the proposed hypotheses. The results show that public expenditure has a positive and significant effect on community satisfaction, indicating that effective and efficient use of public funds improves public perceptions of government performance. Government governance also has a positive, significant influence on community satisfaction, underscoring the importance of transparency, accountability, and public participation in governance processes. In addition, the government budgeting system significantly affects community satisfaction, reflecting the role of proper budget planning, allocation, and implementation in meeting public needs. This study provides empirical evidence on the integrated roles of public expenditure, governance, and budgeting systems in shaping community satisfaction, offering policymakers valuable insights to improve public financial management and the quality of public services.
THE EFFECT OF CARBON EMISSION DISCLOSURE, SUSTAINABILITY REPORTING, AND PROFITABILITY ON FIRM VALUE, WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE (AN EMPIRICAL STUDY OF ENERGY SECTOR COMPANIES IN INDONESIA AND MALAYSIA) Karina Tika Sari; Kiko Armenita Julito
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18464640

Abstract

This study was conducted to evaluate the impact of three variables on a company's value. Furthermore, this study aims to investigate the function of effective corporate governance as a moderating element in relation to these factors. The focus of the study is on companies in the energy sector in Indonesia and Malaysia. The approach applied is a quantitative method, which is tested through path analysis. Path analysis includes testing direct effects and moderating effects. Moderating effects are performed using interaction techniques, namely the interaction between moderating variables and independent variables. The evaluation was conducted on factors that affect company value, such as carbon emission disclosure, sustainability reporting, profitability, and good corporate governance. The sample selected included 20 companies, consisting of the 10 largest energy companies in Indonesia and the 10 largest energy companies in Malaysia. Data processing was carried out with the support of Stata software. The findings of this study can serve as a basis for improving sustainability reporting and corporate governance standards, thereby promoting greater transparency and accountability. On the other hand, further research is recommended to expand the scope of the research objects and time frame, add other factors such as company size, environmental risk, or environmentally friendly innovation, and apply alternative methodological approaches to provide deeper insights into the elements that contribute to company value. The conclusion of this study shows that carbon emissions disclosure and profitability do not have a significant impact on company value. Instead, sustainability reporting has a meaningful influence. In addition, good corporate governance plays a crucial role as a moderating variable, whereby good corporate governance can strengthen the three independent variables.
Co-Authors abriantoro, adji putra Adeliya Indir Maida Agustin, Dinar Ayu chandra Ari Soeti Yani Bunga Nur Fitri Yatna Chen, Jun Hong Dede Puspa Pujia Diansyah Diansyah Diansyah Diansyah Diansyah, Diansyah Donny Syahputra Eva Reviana Fauziah Fauziah Fitri Nurjati Wansesa Gea, Yosef Yunianto Hosea, Amos Julian Hurian Kamela Jannah, Dejehave Al Karina Tika Sari Khalisah Visiana Subekti Khoiri, Khoiri Linayatul Mukarromah Lukiyana, Lukiyana M. Rafi Maharani, Dewi Maida, Adeliya Indir Maimunah, lailatul Manlian Ronald A. Masnia Ahmad Mei Welensya Br Simatupang Muhamad Ridho Nisa Tiana Pakpahan, Milton Pangestu, Angela Rosha Permatasari, Sheila Silvia Permatasari, Sheila Silvia Prasetyo, Sisman Pravitasari, Endyastuti Putra, Wahyu Karisma Rahayu, Fatma Zela Ramadani, Istifa Ridho, Muhamad Rio Johan Putra Riris Rotua Sitorus Robiur Rahmat Putra Safira Zakkiyah Dwi Santosa Sahidah Sahidah Setyowati, Riska Dewi Sheila Silvia Permatasari Siahaan, Marta Uliana Sihar Tambun Sonya Bano Gonçalves Sovia Nomi Mofun Subekti, Khalisah Visiana Subu, Desiyani Tanjung, Asmi Rezkiah Yahya, Adibah Yanuar Rahmadan Yatna, Bunga Nur Fitri Yulianti Yulianti