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All Journal Jurnal Aplikasi Bisnis JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) Jurnal Akuntansi dan Governance MATHunesa: Jurnal Ilmiah Matematika Jurnal Manajemen dan Bisnis
Sari, Erika Novita
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Public Health Social Sciences

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Determinan Agresivitas Pajak Pada Perusahaan Pertambangan Yang Terdaftar Pada Bursa Efek Indonesia Sari, Erika Novita; Chairina, Septi Wulandari
Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.2.159-178

Abstract

Objectives: This study aims to evaluate the impact of profitability, transfer pricing, and thin capitalization on tax aggressiveness, with company size acting as a moderating variable. Design/method/approach: Employing a quantitative approach, this research utilizes secondary data sources from published financial reports. The population comprises mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, with purposive sampling employed for sample selection. The chosen sample includes 13 companies, totaling 65 data observations. Panel data regression analysis is conducted using the E-views 10 application program for data analysis.Results/findings: The study reveals that profitability and transfer pricing do not exert a significant effect on tax aggressiveness. However, thin capitalization and company size demonstrate a significant impact on tax aggressiveness. Regarding moderation, company size moderates the influence of profitability and thin capitalization on tax aggressiveness, while it does not moderate the impact of transfer pricing on tax aggressiveness. Theoretical contribution This study serves as a valuable reference for understanding the determinants of tax aggressiveness. Practical contribution: The study aims to offer important insights for the government to strengthen tax regulations, minimizing "grey areas" and discouraging companies from engaging in tax aggressive actions.Limitations: This study is constrained by its focus on only 13 qualifying mining companies and a five-year observation period (2017-2021), limiting the generalizability of findings to the entire landscape of tax aggressiveness in the mining sector
PERAN PROGRAM PENGENALAN DALAM MENINGKATKAN ENGAGEMENT KARYAWAN: PENDEKATAN BERBASIS TEORI MOTIVASI Hidayat, Raihan Zaky Maulana; Robbina, Maharani Adie Firyal Rohmatu; Sari, Erika Novita; Azizah, Winayatun; Iskandar, Ahmad Faurocky
MANABIS: Jurnal Manajemen dan Bisnis Vol. 3 No. 2 (2024): Juni
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/manabis.v3i2.2822

Abstract

Companies need to have quality employees who can play an active role in dealing with various problems, therefore, the induction program is a stimulus and has an important role in increasing employee engagement in an organization. This research aims to find out the impact of an orientation program with a motivational approach on employee involvement in a company. This type of research uses a qualitative descriptive method, which describes in detail or describes the phenomena that occur. The data collection method uses library research (library study). The results of the research show that developing the management of human resources, especially employees through an introduction program, this program indirectly has benefits for the company so that they can get a sense of attachment earlier from new employees so that the company can maintain its human resources. , and minimize turnover  
Penerapan SAK ETAP dalam Pencatatan Laporan Keuangan pada Perusahaan Umum Daerah Perkebunan Kahyangan Jember Sari, Erika Novita; Putri, Nadia Azalia; R, Maharani Adie Firyal R; Nisa, Irma Rosidatun
JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) Vol 5, No 2: Agustus (2024)
Publisher : ICSE (Institute of Computer Science and Engineering)

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Abstract

Abstrak: Laporan keuangan berperan penting dalam mengkomunikasikan informasi keuangan kepada pihak eksternal. Proses akuntansi menghubungkan pihak-pihak yang memerlukan informasi keuangan perusahaan. Perusahaan Umum Daerah Perkebunan Kahyangan Jember sebelumnya menerapkan Standar Akuntansi Keuangan Umum, yang memiliki banyak kekurangan seperti kompleksitas yang tinggi, biaya implementasi yang tinggi, dan kurangnya fleksibilitas. Oleh karena itu, perusahaan ini beralih dengan menerapkan Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dalam penyajian laporan keuangannya. Tujuan dari penelitian ini adalah untuk mengetahui implementasi laporan keuangan berbasis SAK ETAP di Perusahaan Umum Daerah Perkebunan Kahyangan Jember serta mengidentifikasi kelebihan dan kekurangan dalam penerapan SAK ETAP ini. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Data dan informasi diperoleh melalui wawancara, observasi, dan dokumentasi. Penelitian ini diharapkan dapat mengidentifikasi apakah penerapan SAK ETAP di Perusahaan Umum Daerah Perkebunan Kahyangan Jember sudah sesuai dengan standar penulisan SAK ETAP. Selain itu, penelitian ini juga diharapkan dapat mengatasi permasalahan yang dihadapi dalam proses pencatatan laporan keuangan yang sesuai dengan SAK ETAP.Abstract: Financial statements play an important role in communicating financial information to external parties. The accounting process connects the parties who need corporate financial information. Jember has previously implemented the General Financial Accounting Standards, which have many shortcomings such as high complexity, high implementation costs, and lack of flexibility. Therefore, the company has switched by applying the Financial Accountancy Standards for Non-Public Accountability Entities (SAK ETAP) in the presentation of its financial reports. The purpose of this study is to find out the implementation of the financial report based on SAK ETAP in the Public Company of the District of Kahyangan Jember Farms as well as to identify the pros and cons in the application of this Sak ETAP. The research method used is qualitative with a case study approach. Data and information are obtained through interviews, observations, and documentation. This research is expected to identify whether the application of SAK ETAP in the Public Company of the Kahyangan Jember Agriculture Region is already in line with the standard of writing SEK ETAP. In addition, this research is also expected to address the problems encountered in the process of recording financial reports that correspond to SAK ETAP.
PEMILIHAN JASA EKSPEDISI FAVORIT MENGGUNAKAN METODE FUZZY COPRAS INTUISIONISTIK Sari, Erika Novita; Yunianti, Dwi Nur
MATHunesa: Jurnal Ilmiah Matematika Vol. 12 No. 3 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/mathunesa.v12n3.p579-592

Abstract

Jasa ekspedisi adalah layanan yang ditawarkan oleh suatu perusahaan untuk mengurus pengiriman barang dalam jumlah besar maupun kecil ke tujuan tertentu. Dalam memilih sebuah jasa ekspedisi, konsumen dapat menggunakan sistem pendukung keputusan (SPK) untuk membantu dalam mengambil keputusan. Salah satunya yaitu metode Multi Criteria Decision Making (MCDM). Metode MCDM dikembangkan untuk membantu pengambil keputusan dalam melakukan pengambilan keputusan terhadap beberapa alternatif keputusan agar mendapatkan suatu keputusan yang akurat dan optimal. Pada penelitian ini, metode MCDM yang digunakan yaitu metode fuzzy COPRAS intuisionistik. Metode fuzzy COPRAS intuisionistik merupakan gabungan antara metode COPRAS dan fuzzy intuisionistik. Penelitian ini menggunakan metode fuzzy COPRAS intuisionistik untuk pemilihan jasa ekspedisi favorit. Alternatif jasa ekspedisi yang digunakan dalam penelitian ini yaitu J&T, JNE, SiCepat, Ninja Express, dan Pos Indonesia. Sedangkan kriteria yang digunakan yaitu keamanan pengiriman, ketepatan waktu pengiriman, tarif kirim, sistem pelacak (tracking), attitude kurir, responsivitas, banyaknya cabang (droppoint), jangkauan, sistem penjemputan barang (pick up). Tujuan dari penelitian ini yaitu mengetahui nilai bobot pada setiap kriteria dan mengetahui hasil pengurutan berdasarkan metode fuzzy COPRAS intuisionistik. Pengumpulan data dilakukan melalui pengisian kuisioner di platform Gform oleh 30 responden. Menurut penilaian responden terkait tingkat kepentingan kriteria, diperoleh bahwa kriteria tarif kirim merupakan kriteria yang paling penting ketika memilih jasa ekspedisi. Bobot yang dihasilkan dari kriteria tarif kirim sebesar 0.99999999999130. Sedangkan untuk hasil pemeringkatan alternatif jasa ekspedisi dengan menggunakan metode fuzzy COPRAS intuisionistik di dapatkan hasil bahwa J&T menempati peringkat pertamadengan nilai utilitas sebesar 1.Kata Kunci: Alternatif, Fuzzy COPRAS Intuisionistik, Jasa Ekspedisi, Kriteria, MCDM
Pemanfaatan Mobile JKN Untuk Meningkatkan Efektifitas Pelayanan: Studi Kasus BPJS Kesehatan Wonogiri Sari, Erika Novita; Muslikhah, RR. Siti; Maisaroh
Jurnal Aplikasi Bisnis Volume 21 No. 2, Desember 2024
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol21.iss2.art6

Abstract

The Mobile JKN application is a government innovation in the health sector managed by BPJS Kesehatan in providing public services to participants. This Mobile JKN application is expected to reduce queues at each BPJS Kesehatan branch office by helping to serve all participant administrative activities. However, many people do not have the Mobile JKN application and still, many participants come to the office for services. This study aims to determine the use of the Mobile Health Insurance (JKN) application to increase the effectiveness of services at BPJS Kesehatan Wonogiri Regency. This study uses a qualitative descriptive approach and data collection techniques through observation, interviews, and documentation. This study took informants as many as one staff and nine BPJS Kesehatan Wonogiri Regency participants. The study results show that participants' understanding and awareness of the Mobile JKN application is still low. The use of the National Health Insurance Mobile (JKN) application at BPJS Kesehatan Wonogiri Regency has been running. Still, it has not been effective and efficient in terms of measures of effectiveness, namely, program understanding, target accuracy, timeliness, achievement of goals, and real changes. The obstacles participants face in using the application are system disruptions, full storage of participants' mobile phones, and networks, participants who do not understand the application, and incomplete login requirements. Keywords: Utilization, Mobile JKN Application, Service Effectiveness
Co-Authors Azizah, Winayatun Chairina, Septi Wulandari Hidayat, Raihan Zaky Maulana Iskandar, Ahmad Faurocky Maisaroh Nisa, Irma Rosidatun Putri, Nadia Azalia R, Maharani Adie Firyal R Robbina, Maharani Adie Firyal Rohmatu RR. Siti Muslikhah, RR. Siti Yunianti, Dwi Nur