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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Open Access Indonesia Journal of Social Sciences Ilomata International Journal of Management Open Access Indonesia Journal of Social Sciences JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Pemberdayaan Ekonomi Jurnal Pengabdian West Science RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Pengabdian Mandiri
Putra, Danang Adi
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Simple Financial Recording Training Using Excel For Vocational School Students Putra, Danang Adi; Midiastuty, Pratana Puspa; Suranta, Eddy; Indriani, Rini; Robinson, Robinson
Jurnal Pengabdian Mandiri Vol. 2 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/mandiri.v2i1.897

Abstract

This training aims to improve the financial recording skills of Vocational High School (SMK) students through the use of Microsoft Excel as a practical tool. The problem that is often faced by vocational school students, especially majoring in accounting or business, is the lack of understanding and skills in conducting financial recording systematically and efficiently. In this activity, participants were trained starting from the introduction of the basic functions of Excel, the creation of simple financial report formats, to the use of basic formulas such as SUM, IF, and VLOOKUP to support basic accounting processes. This training was carried out in the form of an interactive workshop for two days with lecture methods, hands-on practice, and discussion. The results of the evaluation showed an increase in students' understanding and skills in compiling daily and monthly financial reports using Excel. This activity also encourages students to be better prepared to face the needs of the world of work, especially in the fields of administration and finance. With a hands-on approach, this training has a positive impact on the mastery of basic technology and accounting for vocational school students.
FAKTOR-FAKTOR PENYEBAB VARIASI PENERIMAAN PAJAK DAERAH DI INDONESIA Angraini, Noverina; Putra, Danang Adi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3074

Abstract

Introduction: This study aims to analyze the factors causing variations in the revenue of six types of regional taxes, namely Hotel Tax, Restaurant Tax, Advertising Tax, Street Lighting Tax, Rural and Urban Land and Building Tax, as well as Taxes on Acquisition of Land and Buildings in Indonesia and their contribution to total regional tax revenue for the period 2021-2022, during the post-economic recovery period after the COVID-19 pandemic. Methods: This research employs a descriptive qualitative approach by analyzing secondary data from all regions in Indonesia for the period 2021-2022. The analysis is conducted to identify regions with the highest and lowest tax revenues and the factors that influence them. Results: The findings indicate that economic characteristics, geographic conditions, infrastructure, and regional tax policy strategies influence revenue variations. These findings are expected to provide in-depth understanding for local governments in formulating policies for optimizing tax revenue that are more targeted and in developing strategies. Strategies suitable to the characteristics of their regions. Keywords : Tax, Local Revenue, Regional Tax
Tinjauan Corporate Social Responbility, Good Corporate Governance Dalam Kinerja Keuangan Wijayanti, Ayusta; Herawansyah, Herawansyah; Putra, Danang Adi
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.6142

Abstract

Menjaga kinerja keuangan dan hubungan baik dengan para pemangku kepentingan adalah salah satu cara perusahaan mempertahankan hidupnya, Tanggung Jawab Sosial Perusahaan (CSR) dan Tata Kelola Perusahaan yang baik (GCG) adalah suatu bentuk tanggung jawab dengan pemangku kepentingan. Penelitian ini memiliki tujuan adalah untuk mengevaluasi penerapan Tanggung Jawab Sosial Perusahaan (CSR) dan Tata Kelola Perusahaan yang Baik (GCG) berdampak pada nilai perusahaan melalui kinerjanya. Penelitian ini menggunakan variabel proksi seperti Indeks GRI Standar 2021, komisaris independen GCG (INDB), kinerja perusahaan diukur dengan Return on Equity (ROE), dan nilai perusahaan yang diukur dengan harga ke buku (PBV). Sampel penelitian ini terdiri dari perusahaan yang terdaftar di ISSI (Indeks Saham Syariah Indonesia) selama periode tahun 2021–2022. Perangkat lunak Smart PLS 3.0 menyediakan algoritma SEM-PLS untuk analisis data dan pengujian hipotesis. Metode regresi efek mediasi digunakan. Hasil menunjukkan korelasi yang signifikan antara Tanggung Jawab Sosial Perusahaan (CSR) dan Nilai Perusahaan (PBV). 2) Kedua, kode tata kelola perusahaan tidak mempengaruhi nilai perusahaan (PBV). 3) Ketiga. Hubungan antara tanggung jawab sosial perusahaan (CSR) dan nilai perusahaan (PBV) tidak dipengaruhi oleh kinerja keuangan perusahaan. Pengaruh manajemen perusahaan terhadap nilai perusahaan (PBV) tidak seimbang dengan ROE.
Determinan Pengungkap Akuntansi Sumber Daya Manusia dalam Perusahaan Manufaktur di Bursaf Efek Indonesiah Anggun Putri Dewi; Putra, Danang Adi
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1189

Abstract

The purpose of this study is to ascertain how firm size, profitability, and institutional ownership relate to accounting disclosures related to human resources. The reason this variable was selected is that it is one of the factors that affects disclosure of human resources. This study tests hypotheses using quantitative research methods. The business data used in this study's secondary data comes from the 2022 annual reports of manufacturing firms in the basic industrial and chemical sectors that are listed on the Indonesia Stock Exchange The author employed a purposive sample methodology, which is a sampling strategy that is based on predetermined criteria. Thirty data study samples were employed, all of which were selected according to predefined criteria. This study's data analysis method makes use of multiple linear regression. The study's findings demonstrate that human resource accounting disclosures are positively impacted by a company's size. Disclosures in human resource accounting are influenced by profitability. Accounting disclosures pertaining to human resources benefit from institutional ownership.
The Effect of Concentrated Ownership on Tax Avoidance: CSR Mediates or Moderates Kinanti, Syahfira Putri; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.999

Abstract

This study seeks to empirically demonstrate the relationship between concentrated ownership and tax avoidance, exploring the potential role of Corporate Social Responsibility (CSR) as either a mediating or moderating variable. From the aim of this research, the formulation of the problem in this research is whether concentrated ownership has an effect on tax avoidance and this research wants to further prove whether CSR is more appropriate to use as a mediating or moderating variable in explaining the relationship between concentrated ownership and tax avoidance. The research focuses on a selection of manufacturing firms that uphold CSR values during the period from 2019 to 2021, employing purposive sampling as the method for sample selection. Concentrated ownership is defined as ownership exceeding 50%, while tax avoidance is measured using the Effective Tax Rate (ETR). The results prove that concentrated ownership encourages management to conduct tax avoidance as an effort to obtain additional capital for the firm's investment needs so that companies tend to shift current taxes to future taxes. This research proves the existence of agency problems where concentrated ownership expropriates minority interests. CSR functions as a moderating factor in the correlation between concentrated ownership and tax avoidance. It serves to diminish managerial endeavors in evading taxes by establishing corporate legitimacy. With better implementation of CSR, it is hoped that this will not be a motivation for companies to avoid taxes when companies are dominated by concentrated ownership and investors prefer to invest in companies that have concentrated shares.
Earnings Management Before, During and After Covid-19 Period in the Hotels and Tourism Subsector Subsector Listed on the Indonesian Stock Exchange Syahputri, Widia Dwi; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1000

Abstract

Covid-19 has an impact on the decline in firms performance. Several previous studies have found that companies strive to sustain performance through earnings management practices. Earnings management that can be performed in a company includes accrued earnings management and real earnings management. Previous studies have only focused on the differences in earnings management during the pandemic using accrual earnings management. So that in this study, apart from using accrual earnings management, it also adds real earnings management. This study aims to offer empirical insight into variations in earnings management during the Covid-19 period. This duration is divided into three distinct phases: pre, during, and post-Covid. Focusing on the 2017-2022 timeframe, this study specifically examines companies in the hotels and tourism subsector. The hypothesis was tested with a paired sample t-test. The findings showed no disparity in accruals earnings management in the pre, during, and post-Covid periods. However, the analysis showed significant differences in abnormal real earnings management related to production and discretionary factors before, during, and after the Covid-19 outbreak. Notably, abnormal real earnings management in production remains consistent before and after, as well as during and after the pandemic. In addition, discretionary abnormal real earnings management shows no difference before and during Covid-19 or during and after the pandemic. The practical implication is that post-Covid-19 pandemic firms actually carry out higher real earnings management as an effort to maintain or as a result of the decline in firms performance during the Covid-19 pandemic.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR Ramadani, Eri; Putra, Danang Adi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.11919

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis dampak tanggung jawab sosial perusahaan (CSR) dan kinerja lingkungan terhadap nilai perusahaan. Studi ini merupakan jenis penelitian deskriptif kuantitatif yang menggunakan data sekunder. Populasi yang difokuskan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2019-2021. Metode pengambilan sampel penelitian dilakukan dengan menggunakan purposive sampling. Kriteria pemilihan sampel penelitian mencakup perusahaan manufaktur yang berpartisipasi dalam Program Penilaian Kinerja Perusahaan dalam Pengelolaan Lingkungan (PROPER) selama periode 2019-2021, perusahaan manufaktur yang tidak mengalami kerugian bersih selama tiga tahun, dan perusahaan manufaktur yang menerbitkan laporan keuangan dan laporan tahunan serta menyediakan informasi tambahan yang relevan untuk penelitian. Jumlah perusahaan manufaktur yang memenuhi kriteria ini dan menjadi sampel penelitian adalah 26 perusahaan. Data dikumpulkan dengan mengunduh laporan keuangan dan laporan tahunan dari situs web Bursa Efek Indonesia. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial, tanggung jawab sosial perusahaan memengaruhi nilai perusahaan, sementara kinerja lingkungan tidak memiliki dampak signifikan pada nilai perusahaan. Namun, hasil simultan penelitian menunjukkan bahwa tanggung jawab sosial perusahaan dan kinerja lingkungan secara bersama-sama memengaruhi nilai perusahaan. Kata Kunci: Corporate Social Responsibility, Kinerja Lingkungan, Nilai Perusahaan
Pemberdayaan Masyarakat Desa Panca Mukti Melalui Literasi Pasar Modal dan Investasi Cerdas Wijayati, Indah Oktari; Sari, Novita; Aprila, Nila; Putra, Danang Adi; Puspitasari, Ira; Sukmawati, Suci
Jurnal Pengabdian West Science Vol 4 No 11 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i11.2877

Abstract

Program pengabdian masyarakat di Desa Panca Mukti dilaksanakan dengan tujuan meningkatkan literasi pasar modal dan mendorong praktik investasi cerdas sebagai strategi pemberdayaan ekonomi masyarakat desa. Rendahnya tingkat pemahaman masyarakat terhadap konsep dasar keuangan modern, keterbatasan akses informasi yang akurat, serta maraknya praktik investasi ilegal menjadi latar belakang utama kegiatan ini. Metode pelaksanaan dirancang secara partisipatif melalui beberapa tahapan, yaitu sosialisasi dan penyuluhan, pelatihan interaktif, pendampingan dan konsultasi, pemanfaatan media digital, serta evaluasi berkelanjutan. Sasaran kegiatan melibatkan 50 peserta yang terdiri atas kepala keluarga, ibu rumah tangga, dan pemuda desa. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman masyarakat. Sebelum kegiatan, hanya 15–30% peserta yang memahami konsep dasar pasar modal, mampu membedakan investasi legal dengan ilegal, dan terbiasa mencatat pemasukan serta pengeluaran. Setelah kegiatan, angka ini meningkat menjadi 70–85%. Peserta juga mulai terbiasa menyusun rencana keuangan keluarga, memisahkan keuangan pribadi dengan usaha, serta menunjukkan komitmen untuk menabung secara rutin. Pemanfaatan media digital melalui grup WhatsApp desa dan video edukasi singkat turut memperluas jangkauan informasi sehingga literasi keuangan dapat terus berjalan setelah kegiatan selesai.
Co-Authors agus rahmat Andrini, Alifah Dina Anggun Putri Dewi Angraini, Noverina Aprila, Nila Herawansyah Herawansyah, Herawansyah Indriani, Rini Ira Puspitasari Kinanti, Syahfira Putri Madani Hatta Midiastuty, Pratana Puspa Nadia, Refika Ni Made Suci Sukmawati Nila Aprila Novita Sari Pratana Puspa Midiastuty Putriani, Eva Ramadani, Eri Robinson robinson Sriwidharmanelly Suranta, Eddy Syahputri, Widia Dwi Wijayanti, Ayusta Wijayati, Indah Oktari