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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 Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Community Dedication Return : Study of Management, Economic and Bussines Jurnal Pemberdayaan Nusantara Media Akuntansi Perpajakan Midang Joong-Ki PANDAWA : Jurnal Pengabdian kepada Masyarakat Joong-Ki
Kiko Armenita Julito
Universitas 17 Agustus 1945 Jakarta
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice 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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
Pengaruh Tax Planning Dan Komisaris Independen Terhadap Nilai Perusahaan Dengan Likuiditas Sebagai Pemoderasi Putra, Robiur Rahmat; Tambun, Sihar; Julito, Kiko Armenita; Riskiah, Susi Handayani
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025)
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.9106

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tax planning dan komisaris independen terhadap nilai perusahaan, serta peran likuiditas sebagai variabel pemoderasi dalam hubungan tersebut. Tax planning diharapkan dapat meningkatkan nilai perusahaan melalui pengelolaan pajak yang efisien, sedangkan komisaris independen diharapkan dapat meningkatkan transparansi dan kualitas tata kelola perusahaan, yang pada gilirannya akan memengaruhi nilai perusahaan. Likuiditas, yang mencerminkan kemampuan perusahaan untuk memenuhi kewajiban jangka pendek, diujikan sebagai pemoderasi yang dapat memperkuat atau memperlemah hubungan antara tax planning, komisaris independen, dan nilai perusahaan. Penelitian ini menggunakan sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Metode analisis yang digunakan adalah metode kuantitatif dan diuji dengan menggunakan analisis jalur. Analisis jalur terdiri dari uji direct effect dan moderating effect. Hasil penelitian menunjukkan bahwa tax planning dan komisaris independen memiliki pengaruh positif terhadap nilai perusahaan. Selain itu, likuiditas terbukti memoderasi hubungan antara tax planning dan nilai perusahaan, serta antara komisaris independen dan nilai perusahaan. Temuan ini memberikan implikasi bahwa perusahaan dengan perencanaan pajak yang baik dan struktur dewan yang independen, serta didukung oleh likuiditas yang cukup, cenderung memiliki nilai perusahaan yang lebih tinggi
Fintech Peer-To-Peer (P2P) Lending: Explanation For The Issues In Indonesia Permatasari, Sheila Silvia; Julito, Kiko Armenita; Santosa, Safira Zakkiyah Dwi
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025)
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.9078

Abstract

Financial technology (fintech) in Indonesia is developing rapidly. This is demonstrated by the acceleration of digital development and transformation in this country. The interaction between society and financial services has evolved very quickly over the last few years. On October 9, 2023, there were 101 companies as the total of Fintech peer-to-peer lending companies which listed at Otoritas Jasa Keuangan (OJK) or Financial Service Authority. However, from 2018 to 2023, OJK was recorded as having blocked 6,680 illegal fintech lending companies. The illegal Fintech lending companies have many risks. This research will observe several fintech lending problems in Indonesia along with the explanations of why these things occur. A qualitative approach will be used as a method in this research with NVIVO 14 software as a tool for analyzing data. The results of this study have provided an explanation of several problems that occur in Indonesia regarding FinTech P2P lending. Several of these problems are outlined into five points including: unclear admin fees; illegal access obtained from borrowers; threats, slander, fraud, sexual harassment; data misuse, high interest rates without limits.
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).
Co-Authors abriantoro, adji putra Adeliya Indir Maida Agustin, Dinar Ayu chandra Ari Soeti Yani Bunga Nur Fitri Yatna Chen, Jun Hong Diansyah Diansyah Diansyah Diansyah Donny Syahputra Eva Reviana Fauziah Fauziah Fitri Nurjati Wansesa Gea, Yosef Yunianto Gonçalves, Sonya Bano Hosea, Amos Julian Jannah, Dejehave Al Khoiri, Khoiri Linayatul Mukarromah Lukiyana, Lukiyana M. Rafi Maharani, Dewi Maimunah, lailatul Manlian Ronald A. Masnia Ahmad Mei Welensya Br Simatupang 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 Riskiah, Susi Handayani Robiur Rahmat Putra Robiur Rahmat Putra Sahidah Sahidah Santosa, Safira Zakkiyah Dwi Setyowati, Riska Dewi Siahaan, Marta Uliana Sihar Tambun Sovia Nomi Mofun Subekti, Khalisah Visiana Subu, Desiyani Tanjung, Asmi Rezkiah Yanuar Rahmadan Yatna, Bunga Nur Fitri Yulianti Yulianti