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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Karinov JSMA (Jurnal Sains Manajemen dan Akuntansi) IQ (Ilmu Al-qur'an): Jurnal Pendidikan Islam Jurnal Revenue : Jurnal Ilmiah Akuntansi Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Bisnis, Manajemen, dan Keuangan Jurnal Akuntansi, Perpajakan dan Auditing
Zairin, Gentiga Muhammad
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Social Sciences Other

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Pelatihan Keterampilan Dasar Penulisan Ilmiah dan Publikasi untuk Meningkatkan Kompetensi Penelitian Yusuf, Muhammad; Pahala, Indra; Ulupui, I Gusti Ketut Agung; Muliasari, Indah; Marsellisa; Hasanah, Nuramalia; R, Tresno Eka Jaya; Sasmi, Aji Ahmadi; Zairin, Gentiga Muhammad
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 6 No. 2 (2022): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.006.2.12

Abstract

The purpose of community service is the achievement of the tri dharma of higher education by providing knowledge that can be applied by the community. This training aims to encourages the academic community to play an active role in research activities. By the theme of the event, this activity is also present to provide benefits in the form of education for both lecturers and students in preparing themselves to make a scientific journal. The Community Service Team held initial discussions with several lecturers from several universities that have cooperation with the Faculty of Economics, Jakarta State University such as YKPN Polytechnic University Yogyakarta, STABN Raden Wijaya Wonogiri, STIE Pertiwi, STIAB Jinarakkhita Lampung, Podomoro University, Dian Nusantara University, Gunung Swaadaya University. Teak. The partners discussed their desire to receive the Basic Skills Training for Scientific Writing and Publication to Improve Research Competence. The method used is qualitative with descriptive analysis techniques. This activity is carried out so that partners can have basic skills in writing scientific papers and publications in international journals. The result of training in writing articles and scientific publications is to improve the quality of research in universities that have an impact on society.
Enhancing Quantity and Quality Academic Papers through Collaborative Training Between Universitas Negeri Jakarta and Universitas Malaysia Sabah Suherman, Suherman; Wibowo, Agus; Respat, Dwi Kismayanti; Utaminingtyas, Tri Hesti; Zairin, Gentiga Muhammad; Karyaningsih, Rr. Ponco Dewi; Gurendrawati, Etty; Sang, Lim Thien
Jurnal KARINOV Vol 6, No 3 (2023): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v6i3p165-169

Abstract

Publikasi merupakan salah satu upaya untuk meningkatkan daya saing perguruan tinggi. Daya saing perguruan tinggi dapat dilihat dari jumlah publikasi ilmiah yang dihasilkan. Semakin produktif perguruan tinggi menghasilkan publikasi ilmiah, maka daya saingnya akan semakin tinggi. Kegiatan PKM ini merupakan salah satu tugas Tri Dharma dimana dosen dapat mengeksplor diri dan bersosialisasi dengan masyarakat. Kegiatan PKM bertujuan menambah pengetahuan dan pemahaman dosen tentang publikasi di jurnal internasional bereputasi. Kegiatan pelatihan ini dilaksanakan oleh Fakultas Ekonomi Universitas Negeri Jakarta (FEUNJ), dan Fakultas Bisnis, Ekonomi, dan Akuntansi Universiti Malaysia Sabah (FBEA UMS). Peserta kegiatan ini adalah dosen FEUNJ dan FBEA UMS. Hasil kegiatan ini menunjukkan peningkatan pengetahuan dan keterampilan para peserta pelatihan dalam menghasilkan artikel berkualitas internasional. Tulisanl ini dapat melengkapi literature yang sudah ada khususnya terkait dengan PKM kolaborasi internasional.. Kata kunci—Pelatihan penulisan artikel, Jurnal internasional bereputasi, Pengabdian kepdaa masyarakat Abstract Publication is one of the efforts to increase the competitiveness of higher education institutions. The competitiveness of tertiary institutions can be seen from the number of scientific publications produced. The more productive universities produce scientific publications, the higher their competitiveness. This community services activity is one of the Tri Dharma tasks where lecturers can explore themselves and socialize with the community. Community service activities aim to increase lecturers’ knowledge and understanding of publications in reputable international journals. This training activity was carried out by the Faculty of Economics, Universitas Negeri Jakarta (FEUNJ), and the Faculty of Business, Economics, and Accounting, Universiti Malaysia Sabah (FBEA UMS). The participants in this activity were lecturers at FEUNJ and FBEA UMS. The results of this activity show an increase in the knowledge and skills of the trainees in producing international-quality articles. This paper can complement the existing literature, especially related to international collaborative community services. Keywords—Training of article writing, International reputable journal, Community services activity.
Pengaruh Reputasi Penjamin Emisi, Pengungkapan Modal Intelektual dan Persentase Penawaran Saham pada Underpricing Saham IPO Doda, Arief Alvierri; Ulupui, I Gusti Ketut Agung; Zairin, Gentiga Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.10

Abstract

The purpose of this study is to analyze the effect of underwriter reputation, intellectual capital disclosure and percentage of stock offerings on IPO stock underpricing. Stock price reports at the time of IPO on the idn financials website and prospectus reports on the e-IPO website are used as secondary data in this study. The sample was selected using purposive sampling method and obtained a total sample of 64 data from 64 companies that met the criteria. The reputation of the underwriter has no effect on underpricing because the reputation of the underwriter is not part of the internal company so that investors think it will not affect the company's performance. The intellectual capital disclosure variable can reduce uncertainty for investors because it can provide information about the company so that it has a negative effect on underpricing. The variable percentage of share offerings has no effect because the number of shares does not provide information regarding the growth prospects and potential of the company as a whole.
Factors Influencing the Adoption of QRIS Digital Payments in MSMEs Santika, Anaya Zahra; Musyaffi, Ayatulloh Michael; Zairin, Gentiga Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.13

Abstract

This study examines factors influencing the adoption of QRIS digital payments in MSMEs in West Jakarta. QRIS (Quick Response Code Indonesian Standard) standardises QR codes for easier transactions. Utilising the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, this research investigates the impact of Performance Expectancy, Effort Expectancy, and Financial Literacy on Behavioural Intention to use QRIS. Data were collected via a survey of MSME owners using QRIS and analysed with SmartPLS software using the Partial Least Squares (PLS) method. Findings indicate that Performance Expectancy, Effort Expectancy, and Financial Literacy significantly influence Behavioural Intention. This research contributes to understanding digital payment technology adoption among MSMEs and provides insights for policy development to boost QRIS use. Future research should expand geographic coverage, sample size, and explore additional financial technologies to understand adoption challenges and opportunities more comprehensively.
Analisis Reaksi Pasar Modal Terhadap Pemilu Presiden Indonesia Tahun 2024 Pratama, Muhammad Raihan; Handarini, Dwi; Zairin, Gentiga Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.04

Abstract

This study was conducted to determine the reaction of the Indonesian capital market to the 2024 Indonesian Presidential election event.The sample in this study was taken by purposive sampling method with the results of 921 companies listed on the Indonesia Stock Exchange (IDX). This study uses secondary data obtained from the official IDX website. Hypothesis testing in this study using the Wilcoxon Test with the results found significant differences in abnormal returns before and after the announcement of election results by the KPU and the reading of the Constitutional Court's decision. There was no significant difference in trading volume activity before and after the announcement of the election results but a significant difference was found before and after the reading of the Constitutional Court's decision.
PENGARUH PENGETAHUAN AKUNTANSI, PENGETAHUAN E-FILING, DAN SOSIALISASI PAJAK TERHADAP LEPATUHAN PAJAK UMKM Ridha, Nadya Salma; Ulupui, I Gusti Ketut Agung; Zairin, Gentiga Muhammad
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.496

Abstract

This research was conducted with the aim of examining the effect of accounting implementation, e-filing implementation and tax outreach on MSME tax compliance. This research uses primary data with a sample of MSMEs in the Serpong District Area, South Tangerang. This research used a survey system (questionnaire) with 102 MSME respondents. Hypothesis testing uses multiple linear regression analysis methods and using SPSS 26. Taxpayer compliance is an act of being obedient and aware of the orderly payment and reporting of tax obligations. Taxpayers can be said to be compliant if a person or an entity/company is aware of their discipline in depositing and reporting their tax obligations both periodically and annually in accordance with applicable laws
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA EMITEN SEKTOR PEROPERTY DAN REAL ESTATEYANG TERDAFTAR DI BEI Putra, Farhan Hartono; Yusuf , Muhammad; Zairin, Gentiga Muhammad
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.604

Abstract

This research aims to determine the effect of Capital Intensity (X1), Inventory Intensity (X2), and Company Size (X3) on Tax Avoidance. The independent variables in this research are Capital Intensity with Capital Intensity Ratio, Inventory Intensity with Inventory Intensity Ratio, Company Size with Total Assets, the Dependent Variable in this research uses Tax Avoidance which is measured using the Effective Tax Rate indicator. The method used in this research is quantitative using secondary data sourced from financial reports throughout the Peroperty and Real Estatesector for the 2017-2021 period. The sampling method in this research used a purposive sampling method with 240 observations. This research uses a panel data regression analysis method processed with the Eviews 12 application. The results obtained from this study indicate that Capital Intensity and Inventory Intensity do not have an effect on Tax Avoidance, while Company Size has an effect on Tax Avoidance.
Analisis Indikator Kinerja Pelaksanaan Anggaran (IKPA) di Kementerian Desa Pembangunan Daerah Tertinggal dan Transmigrasi Tahun Anggaran 2020–2022 Irlian, Daffa; Perdana, Petrolis Nusa; Zairin, Gentiga Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.01

Abstract

This research was conducted to analyze the Budget Implementation Performance Indicators (IKPA) in the Ministry of Village Development of Underdeveloped Areas and Resettlement for the Budget Years 2020-2022. This study used a qualitative approach with a descriptive research design. The study obtained primary data from semi-structured interviews between the researcher and employees of the Ministry of Village Development of Underdeveloped Areas and Resettlement, as well as secondary data from the IKPA results for the budget years 2020-2022. Based on the results of the research, it was concluded that there were fluctuations in the weight of the IKPA value received by the Ministry of Village Development of Disadvantaged Regions and Transmigration. In the fiscal year 2020, the value was 89.83, obtained from 13 indicators, each with the following scores: Revisi DIPA: 87.50, Deviasi Halaman III DIPA: 71.29, Pagu Minus: 100, Data Kontrak: 86, Pengelolaan UP dan TUP: 100, LPJ Bendahara: 100, Dispensasi SPM: 0, Penyerapan Anggaran: 100, Penyelesaian Tagihan: 100, Konfirmasi Capaian Output: 100, Retur SP2D: 99.84, Renkas: 100, Kesalahan SPM: 80. In the fiscal year 2021, the score was 88.50, obtained from 13 indicators, each with the following scores: Revisi DIPA: 100, Deviasi Halaman III DIPA: 57,23, Pagu Minus: 100, Data Kontrak: 82, Pengelolaan UP dan TUP: 92, LPJ Bendahara: 100, Dispensasi SPM: 100, Penyerapan Anggaran: 61.42, Penyelesaian Tagihan: 100, Capaian Output: 100, Retur SP2D: 97.32, Renkas: 100, Kesalahan SPM: 80. In the fiscal year 2022, the score was 91.87, obtained from 8 indicators, each with the following scores: Revisi DIPA: 100, Deviasi Halaman III DIPA: 69,03, Penyerapan Anggaran: 85,16, Belanja Kontraktual: 88,65, Penyelesaian Tagihan: 94,38, Pengelolaan UP dan TUP: 96,38, Dispensasi SPM: 100, Capaian Output: 99,99.
Digital Skills Workshop for Adult: Mastering the Basics of Technology in the Digital Age Hera Khairunnisa; Zairin, Gentiga Muhammad; Saparuddin Mukhtar; Wahono, Puji; Muhammad Edo Suryawan Siregar; Shandy Aditya; Anisa Putri Isnaini; Dwi Handarini; Charlie Albert Lasuin
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 2, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss2art6

Abstract

This program aimed to enhance digital awareness and literacy by equipping participants with essential knowledge and skills in navigating the digital environment. The webinar, held on July 15, 2024, attracted 80 participants, including students, lecturers, and the general public from Jakarta State University and Universiti Malaysia Sabah. Expert speakers addressed critical topics such as maintaining human connection in the digital age (Charlie Albert Lasuin, Universiti Malaysia Sabah), responsible data collection for economists (Prof. Dr. Puji Wahono, S.E., M.Sc., Jakarta State University), and the interplay between social media and data privacy (Shandy Aditya, Jakarta State University). The program successfully engaged participants, sparking active discussion and a desire for further learning in digital and social literacy.
Analisis Penerapan Pajak Penghasilan Pasal 23 di Sekretariat Wakil Presiden Periode Tahun 2023 Zuhdii, Pradhitya Afrizkyaldi; Armeliza, Diah; Zairin, Gentiga Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.03

Abstract

The study examines the application of Income Tax Article (ITA) 23 at the Secretariat of the Vice President during 2023, focusing on the challenges faced such as difficulties in identifying services subject to ITA 23, transactions with partners lacking NPWP, and tax underpayment. Conducted through a qualitative approach with a descriptive analysis method involving interviews, literature review, and tax document analysis, the research found overall compliance with regulations, particularly PMK No. 141/PMK.03/2015, despite obstacles in tax withholding and reporting. The study aims to benefit the Secretariat by enhancing the tax administration system's structure and efficiency and could serve as a reference for other government agencies to bolster compliance and comprehension of tax regulations.
Co-Authors Agus Wibowo Anisa Putri Isnaini Armeliza, Diah Charlie Albert Lasuin Doda, Arief Alvierri Dwi Handarini Dwi Handarini, Dwi Etty Gurendrawati, Etty Fahrozi, Muhammad Luthfi Hera Khairunnisa I Gusti Ketut Agung Ulupui Indra Pahala Irlian, Daffa Karyaningsih, RR. Ponco Dewi Marsellisa Mufidah, Chusnanik Muhammad Edo Suryawan Siregar Muhammad Yusuf Muliasari, Indah Musyaffi, Ayatulloh Michael Nuramalia Hasanah Padilah, Dela Nurul Petrolis Nusa Perdana, Petrolis Nusa Pratama, Muhammad Raihan Putra, Farhan Hartono R, Tresno Eka Jaya Respat, Dwi Kismayanti Ridha, Nadya Salma Sang, Lim Thien Santika, Anaya Zahra Saparuddin Mukhtar Sasmi, Aji Ahmadi Sastradiharja, EE. Junaedi Shandy Aditya Suherman, Suherman Tri Hesti Utaminingtyas, Tri Hesti Wahono, Puji Yuniawati, Anisa Yusuf , Muhammad Zuhdii, Pradhitya Afrizkyaldi