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Model Pelatihan Perpajakan bagi Badan Hukum Yayasan di Indonesia Meyliana, Meyliana; Eddy, Endah Purnama Sari; Setiana, Sinta; Silaban, Barnabas Tridig; Febianti, Febi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.001

Pengabdian ini bertujuan untuk memberikan pengetahuan berupa dasar perundang-undangan serta tata cara menghitung, memotong, dan melaporkan bagian dari ketentuan perpajakan yang berlaku bagi badan hukum yayasan di Indonesia. Metode yang digunakan dalam pengabdian ini tersusun dalam tahap perencanaan, tahap pelatihan mengenai ketentuan perpajakan bagi yayasan, dan tahap evaluasi. Materi pelatihan ini berisi teori disertai contoh kasus perhitungan. Melalui pendekatan ini para peserta pelatihan terlihat lebih mengerti dan antusias dalam mencoba melakukan perhitungan-perhitungan yang ada. Berdasarkan wawancara kepada peserta pelatihan diperoleh kesimpulan bahwa pendekatan menggunakan perhitungan contoh kasus membuat peserta lebih memaknai dan menjiwai praktik perhitungan ketentuan perpajakan yang ada. Diharapkan pelatihan ini dapat memberikan manfaat untuk meningkatkan kewaspadaan terhadap segala bentuk ketentuan perpajakan sehubungan dengan berbagai kegiatan yang dilakukan Jujur Ministry di bawah naungan Yayasan Terobosan Baru Indonesia.

Financial Risk Management Strategies in Startup Companies: Accounting Perspectives Silaban, Barnabas Tridig; Setiana, Sinta; Tanujaya, Tyara Angel Clarissa
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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

Startup companies face significant financial risks due to the innovative nature of their business, high levels of uncertainty, and limited resources. This study aims to explore financial risk management strategies in startup companies from an accounting perspective using a mixed-methods approach. This method combines quantitative analysis of startup financial data with in-depth qualitative interviews with company founders, financial managers, and accountants. This research also involves support and data from various institutions such as the Financial Services Authority (OJK), the Indonesian Venture Capital Association (Amvesindo), and the Indonesian Startup Studio from the Ministry of Communication and Information Technology (Kominfo). The results of quantitative research show that the implementation of accrual-based financial reporting systems, risk-based budget utilization, and proactive cash flow management are the main practices in reducing financial risks. Meanwhile, qualitative findings reveal that understanding of financial risk is often limited, especially in early-stage startups. An effective risk mitigation strategy involves a combination of the use of digital accounting technology supported by institutions such as IDX Incubator, as well as strict management of debts and receivables with investor collaboration through platforms such as Amvesindo. This study concludes that the integration of modern accounting approaches with a deep understanding of startup risk dynamics can increase a company's resilience to financial challenges. The study recommends the development of a risk accounting-based training model with support from the Indonesian Institute of Public Accountants (IAPI) and University Research Institutes, as well as increased access to financial resources through the support of institutions such as BEKRAF and the Asian Development Bank (ADB). Further research is expected to explore the application of this strategy in a broader context and with a variety of industry sectors.

The Influence of Profitability, Liquidity, and Solvency on the Share Prices of Kompas 100: Evidence from Non-Financial Companies Purba, Acabelina Fine Claudia; Silaban, Barnabas Tridig
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 01 (2025): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i01.1956

This study examines and analyzes the impact of profitability, liquidity, and solvency on the share price. Non-financial companies, becoming the KOMPAS 100 index constituents between 2019 and 2022, perform as the population. Furthermore, this study uses purposive sampling to take them as the samples. Mentioning the criteria, 58 associated firms are obtainable. Hence, 232 observations exist. After that, this study analyzes the data based on multiple linear regression and its classical assumption tests. After removing outliers, the total observations become 188. Based on the statistical analysis of 188 observations, this study reveals that the stock price is positively influenced by profitability and solvency but negatively affected by liquidity.

CORE TAX: PEMENUHAN KEWAJIBAN PERPAJAKAN YAYASAN JUJUR MINISTRY Meyliana, Meyliana; carolina, verani; setiana, sinta; erna, erna; silaban, barnabas tridig; aurellia, tan lilyani
Jurnal Likhitaprajna Vol 9 No 1 (2025)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v9i1.722

The implementation of the Coretax Administration System starting on January 1, 2025, is part of a major reform in Indonesia’s tax administration system. This system aims to improve efficiency, effectiveness, transparency, and accuracy in the tax reporting and payment process through automation and data integration. Referring to Minister of Finance Regulation Number 81 of 2024, Coretax becomes a new system that must be understood by all taxpayers, including social foundations such as Jujur Ministry under the auspices of Yayasan Terobosan Baru Indonesia. To support this transition, lecturers and students from the Accounting Study Program at Maranatha Christian University conducted a community service activity in the form of a one-day seminar that included a Coretax usage socialization session followed by a Q&A segment. This activity aimed to provide practical education on the procedures for using Coretax, such as tax ID (NPWP) registration, account creation, as well as the steps for tax withholding and reporting. The results of the activity showed an increase in participants’ understanding of tax obligations and the Coretax system. It is concluded that collaboration between academics and the community plays a vital role in supporting the optimal implementation of the new tax system.

Model Pelatihan Perpajakan bagi Badan Hukum Yayasan di Indonesia Meyliana, Meyliana; Eddy, Endah Purnama Sari; Setiana, Sinta; Silaban, Barnabas Tridig; Febianti, Febi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.001

Pengabdian ini bertujuan untuk memberikan pengetahuan berupa dasar perundang-undangan serta tata cara menghitung, memotong, dan melaporkan bagian dari ketentuan perpajakan yang berlaku bagi badan hukum yayasan di Indonesia. Metode yang digunakan dalam pengabdian ini tersusun dalam tahap perencanaan, tahap pelatihan mengenai ketentuan perpajakan bagi yayasan, dan tahap evaluasi. Materi pelatihan ini berisi teori disertai contoh kasus perhitungan. Melalui pendekatan ini para peserta pelatihan terlihat lebih mengerti dan antusias dalam mencoba melakukan perhitungan-perhitungan yang ada. Berdasarkan wawancara kepada peserta pelatihan diperoleh kesimpulan bahwa pendekatan menggunakan perhitungan contoh kasus membuat peserta lebih memaknai dan menjiwai praktik perhitungan ketentuan perpajakan yang ada. Diharapkan pelatihan ini dapat memberikan manfaat untuk meningkatkan kewaspadaan terhadap segala bentuk ketentuan perpajakan sehubungan dengan berbagai kegiatan yang dilakukan Jujur Ministry di bawah naungan Yayasan Terobosan Baru Indonesia.

Exploring the Role of Professional Accounting Ethics in Safeguarding Financial Reporting Integrity in the Digitalization Era Silaban, Barnabas Tridig; Aziz, Abdul; Fauziya, Ahada Nur; Febe, Jesslyn
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): October
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.50336

This study explores the role of professional accounting ethics in safeguarding the integrity of financial reporting in the digitalization era. The research adopts a qualitative library-based methodology to analyze scholarly literature, regulatory documents, and prior research related to ethical conduct in digital accounting environments. Findings reveal that digitalization has introduced both opportunities and ethical challenges for financial reporting, including automation risks, cybersecurity threats, and increased potential for data manipulation. While traditional ethical frameworks remain relevant, they are insufficient to address digital-specific dilemmas, highlighting the need to integrate digital ethics, technological literacy, and ethical resilience into professional standards. Results further indicate that ethical awareness, competency development, organizational culture, and updated ethical codes are essential for ensuring transparency, accountability, and credibility of financial information in a technologically advanced environment. This study contributes to academic discourse by emphasizing the urgency of strengthening ethical foundations in conjunction with technological advancements to maintain public trust in financial reporting. Strategic implications suggest that ethical digitalization not only preserves reporting integrity but also enhances stakeholder confidence and sustainable organizational performance.

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