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All Journal Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Joong-Ki
Ananda Liana Putri
Universitas Indonesia Maju
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science

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Pendampingan Pencatatan Keuangan Sederhana untuk Meningkatkan Akuntabilitas, Pengendalian Internal, Keberlanjutan Usaha Berbasis Produk Unggulan Desa Ananda Liana Putri; Ari Sarah Sofura; Zainuri Zainuri; Helen Yolanda; Yogi Sugianto
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 5 No. 4: Agustus 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joong-ki.v5i4.20479

Abstract

Usaha lokal setiap daerah/desa atau usaha mikro berbasis produk unggulan desa memiliki peran penting dalam meningkatkan perekonomian masyarakat. Namun, sebagian besar pelaku usaha masih menghadapi kendala dalam pengelolaan keuangan, seperti belum adanya pemisahan antara keuangan pribadi dan usaha, pencatatan transaksi yang tidak teratur, serta rendahnya pemahaman mengenai pengendalian internal. Kondisi tersebut menyebabkan pelaku usaha kesulitan mengetahui kondisi keuangan secara akurat, mengukur kinerja usaha, serta menyusun strategi pengembangan yang berkelanjutan. Oleh karena itu, diperlukan pendampingan pencatatan keuangan sederhana yang mudah diterapkan sesuai dengan karakteristik usaha skala mikro. Khususnya masyarakat di Desa Hegarmanah, Kecamatan Karangtengah, Cianjur yang mayoritas memiliki usaha seperti beras, kerupuk kulit, kue nona manis, toko sembako, pulsa, dll. Kegiatan pengabdian ini bertujuan meningkatkan kapasitas pelaku usaha berbasis produk unggulan desa dalam menyusun pencatatan keuangan sederhana, membangun akuntabilitas pengelolaan keuangan, memperkuat penerapan pengendalian internal dasar, serta mendukung keberlanjutan usaha. Metode pelaksanaan meliputi sosialisasi, pelatihan, praktik penyusunan buku kas, pencatatan pemasukan dan pengeluaran, perhitungan laba-rugi sederhana, serta pendampingan implementasi dan evaluasi hasil.
Ekualisasi Pajak Penghasilan Pasal 23 dalam Sistem Coretax: Studi Kasus pada Rumah Sakit Dr. Hafiz Cianjur Safira Nur Allifa; Ari Sarah Sofura; Ananda Liana Putri; Cici Rosmala
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i2.8003

Abstract

The Directorate General of Taxes (DGT) has implemented CoreTax as the latest tax administration system, which aims to integrate tax administration processes more effectively, including the implementation and reporting of Article 23 Income Tax (PPh Article 23). The implementation of this new system requires taxpayers to adapt their tax administration and data management processes, including the equalization process between transaction data, financial statements, and tax data. This condition provides the basis for analyzing the equalization of Article 23 Income Tax on services through the CoreTax system at Dr. Hafiz Hospital, Cianjur. This study employed a descriptive qualitative method, with data collected through observation, interviews, and documentation. The results show that the implementation of Article 23 Income Tax on professional services at Dr. Hafiz Hospital, Cianjur, has been carried out in accordance with applicable tax regulations, starting from the identification of transactions, collection of supporting documents, recording, equalization, and reporting through the CoreTax system. The equalization process is conducted by reconciling invoices, financial statements, accounting journals, withholding tax certificates, and data recorded in the CoreTax system. However, several challenges remain in the implementation, including system disruptions, maintenance, data validation, user adaptation to the new system, adjustments to Standard Operating Procedures (SOPs), and the lack of integration between the hospital's information system and CoreTax. These challenges are addressed through periodic data reconciliation, improved coordination among departments, employee training, and regular evaluation. The results of the equalization process indicate that the professional service expense data recorded in the financial statements are consistent with the data in the CoreTax system, with no discrepancies identified. Therefore, the implementation of CoreTax supports the equalization process of Article 23 Income Tax, improves reporting accuracy, and strengthens internal control and tax compliance at Dr. Hafiz Hospital, Cianjur.
Pengaruh Profitabilitas, Solvabilitas, dan Cost to Sales Ratio terhadap Manajemen Laba pada Perusahaan Sektor Industrial di Bursa Efek Indonesia Dea Halimatu Sadiyah; Ari Sarah Sofura; Ananda Liana Putri
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i2.8019

Abstract

This study examines the effect of profitability (ROE), solvency (DAR), and Cost to sales ratio on earnings management in industrial companies listed on the Indonesia Stock Exchange (2020–2024). Using purposive sampling , 38 companies (190 firm-year observations) were analyzed via panel data regression (EViews 12), with earnings management measured using the Stubben (2010) discretionary revenue model and a dummy variable controlling three outlier observations. Results show profitability, solvency, and Cost to sales ratio do not partially affect earnings management (prob. 0.4097; 0.5181; 0.8114; p > 0.05), but jointly affect it significantly (F = 7.189892; prob. 0.000021; p < 0.05). Adjusted R-squared of 11.58% indicates most variation is explained by factors outside the model, such as corporate governance, audit quality, and firm size. Findings suggest earnings management during the post-pandemic recovery is driven by combined financial characteristics rather than a single indicator, contributing new evidence on cost efficiency (Cost to sales ratio) as an underexplored factor in earnings management research.
Pengaruh Derivatif Keuangan dan Tax Avoidance terhadap Pengungkapan Pajak pada Perusahaan Manufaktur Ananda Liana Putri
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v2i1.448

Abstract

One of the factors that determine the occurrence of tax avoidance is financial derivatives. That is because the tax regulations in Indonesia on derivative transactions are still very weak and often debated. The lack of clarity of tax regulations on derivative transactions can also be used by companies to conduct tax avoidance. This can certainly harm state revenues, especially revenues from the tax sector. Disclosure of corporate tax information encourages increased tax compliance. Therefore, the level of corporate tax disclosure is associated with tax avoidance. This study aims to test and analyze the effect of financial derivatives and tax avoidance on tax disclosure. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2022. By using purposive sampling method, obtained from several samples of companies that meet the criteria. This study uses secondary data which is then processed using the SmartPLS 4.0 program.
Co-Authors Ari Sarah Sofura Cici Rosmala Dea Halimatu Sadiyah Helen Yolanda Safira Nur Allifa Yogi Sugianto Zainuri Zainuri