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PENGENALAN KEPADA CALON LULUSAN AKUNTANSI TERHADAP PROSPEK KERJA DIMASA DEPAN Radina Modjaningrat; Atik Isniawati; Sri Ari Wahyuningsih; Agustina Indriani; Ahmad Basid Hasibuan; jombrik; Saminem
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 9: Februari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i9.1254

Abstract The purpose of this community service activity is to introduce prospective accounting graduates about the future job prospects of accountants and provide an understanding of the importance of the role of an accountant in business and government institutions. Therefore, this community service activity is expected to encourage prospective accounting graduates to improve their competencies. according to the needs of the world of work. The method used in this community service activity is lecturing with a sample audience of students of SMKN 44 Cempaka Baru Village, Kemayoran District with 212 class 12 student participants and divided into 12 classes. In this lecturing approach, the activity begins by conducting a pre-test to participants, namely SMKN 44 students to find out the extent of the participants' knowledge regarding the material to be delivered, followed by giving material using the lecturing method. Finally, a post-test was conducted to determine the extent to which the participants understood the material that had been presented. Comparison of the results of the pre-test and post-test showed an increase in the understanding of prospective accounting graduate students regarding accountants' future job prospects. Before lecturing, only 29.3% of students understood about accounting job prospects, while 70.7% did not understand. However, after lecturing students who understand accounting job prospects increased significantly, namely 98.3%, while those who did not understand only 1.7%. The contribution of this community service activity is felt by prospective accounting graduates by providing motivation to deepen accounting knowledge in order to improve their abilities and competencies in the world of

Faktor Yang Mempengaruhi Kebijakan Deviden Radina Modjaningrat
Journal of Financial and Tax Vol 1 No 1 (2021): Edisi Maret 2021
Publisher : STIE Jambatan Bulan

The purpose of this research is for dividend policy decision making there is a conflict between interested parties in accordance with the agency theory, namely between shareholders and management. Empirical studies have been conducted to examine factors that affect dividend policies conducted by companies but the results showed different results. In the opinion of the authors the most influential factors on dividend policy are profitability, leverage, liquidity, institutional ownership and political connections. Empirical studies on the influence of profitability, leverage, liquidity, institutional ownership and political connections are conducted simultaneously on dividend policies. This is done to prove that these factors if tested simultaneously, whether to influence the dividend policy moreover there is a political connection in it, especially research on the influence of political connections to dividend policy in Indonesia is still very rare

MENYIKAPI SURAT CINTA (SP2DK) DARI PAJAK Agustina Indriani; Atik Isniawati; Radina Modjaningrat; Ahmad Basid; Jombrik TPR; Sri Ari Wahyuningsih; Debi Citra Dewi
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 2: Februari 2023
Publisher : Bajang Institute

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

Tujuan dari Kegiatan Pengabdian kepada masyarakat (Pkm) bagaimana menyikapi surat cinta (Surat Permintaan Penjelasan atas data dan/atau Keterangan) yang di singkat SP2DK dari Pajak. Kegiatan ini merupakan kolaborasi dari 2 kampus yaitu Universitas Darma Persada dan Universitas Pamulang yang di bantu oleh mahasiswa akuntansi unsada yang tergabung di dalam Tax Center unsada. Kegiatan ini sebelumnya di publish di media social baik di Instagram tax center unsada maupun Instagram webinar gratis dimana jumlah peserta mancapai 300 lebih. Kegiatan tentang menyikapi surat cinta ( SP2DK) dilakukan secara online dengan media zoom dengan pendekatan ceramah, dan diskusi berbagai kasus yang di temui baik wajib pajak dilapangan maupun konsultan yang mendampingi para kliennya yang menerima SP2DK dari pajak.

THE ROLE OF THE AUDIT TIME BUDGET IN THE RELATIONSHIP OF AUDITOR COMPETENCY, INDEPENDENCE, AND EXPERIENCE ON AUDIT QUALITY Atik Isniawati; Amanda Reza Yuliastari; Radina Modjaningrat; Fauzi Baisyir
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.500

This study aims to analyze the effect of auditor competence, independence and experience on audit quality with audit time budget as a moderating variable. This study uses primary data with data collection methods using questionnaires with purposive sampling method on 70 auditors at the Public Accounting Firm (KAP) DKI Jakarta area. The findings of this study indicate that auditor competence has a significant positive effect on audit quality. Furthermore, auditor independence has a significant positive effect on audit quality and auditor experience has a significant positive effect on audit quality. The results of the next test prove that the audit time budget moderates the effect of auditor competence on audit quality. However, the audit time budget does not moderate the independence and experience of auditors on audit quality.Keywords: Audit Quality, Audit Time BudgetÂ

SOSIALISASI PERPAJAKAN PEMADANAN NIK MENJADI NPWP SERTA TATA CARA PELAPORAN SPT PPH ORANG PRIBADI DAN UMKM Agustina Indriani; Radina Modjaningrat; Saminem Saminem; Sukardi Sukardi; Nur Syamsiah; Sitti Marwa Kharie
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.518

This community service (Pkm) is thanks to the agreement between the Tax Center Cooperation of Darma Persada University and the Directorate General of Taxes of the East Jakarta Regional Office. Where the goal is to socialize how to match NIK into NPWP and procedures for reporting Personal and MSME income tax returns. This activity is a collaboration of 2 campuses, namely Darma Persada University in East Jakarta and Morotai Pacific University located on Jl. Siswa Darame, South Morotai, Morotai Island Regency. Participants are open to all students and all employees at the two universities are also open to the public, which was previously published on social media both on the Instagram tax center of Unsada and also Unsada Official. Conducted online with zoom media with a lecture approach, and discussions on how to validate NIK into NPWP and also reporting Individual Taxpayer Tax Returns in various cases encountered by both taxpayers in the tax field

Pendampingan Validasi NIK menjadi NPWP dan Laporan SPT Wajib Pajak Orang Pribadi dan UMKM Indriani, Agustina; Hasibuan, Ahmad Basid; Isnianawati, Atik; TPR, Jombrik; Mardjaningrat, Radina; Wahyuningsih, Sri Ari
Amalee: Indonesian Journal of Community Research and Engagement Vol 4 No 2 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i2.2780

Kegiatan pengabdian kepada masyarakat bertujuan untuk memberikan edukasi serta informasi terkait pentingnya pemadanan NIK menjadi NPWP dan juga kesadaran Wajib Pajak Orang Pribadi dan UMKM kepada masyarakat untuk melaporkan SPTnya sebelum 31 Maret. Metode yang digunakan adalah memberikan asistensi secara langsung kepada para wajib pajak yang datang secara langsung baik ke kantor KPP Madya 2 Jakarta Timur maupun ke pojok pajak dari berbagai macam jenis profesi dan pekerjaannya, relawan pajak diajak ke perusahaan untuk membantu karyawannya, melakukan sosialisasi mandiri untuk menyampaikan informasi/materi perpajakan dengan melibatkan relawan pajak sebagai narasumber, pendamping, dan/atau pendukung pembuatan materi penyuluhan perpajakan dibantu oleh seksi humas dan penyuluhan. Hasil dari kegiatan ini sekitar kurang lebih 1000 Wajib Pajak yang terlah terbantu oleh program kegiatan relawan pajak, dengan begitu dapat ditarik kesimpulan program relawan pajak ini banyak membantu para Wajib Pajak yang merasa kesulitan dalam pemadanan NIK menjadi NPWP dan juga untuk pelaporan pajak. Peneliti memberikan arahan kepada para mahasiswa baik secara teori dan praktiknya saat dilapangan, dan juga mengajarkan bagaimana berkomunikasi yang baik kepada para wajib pajak dalam hal penugasan.

Branding Produk UMKM Studi Kasus UMKM OK OCE Syamsiyah, Nur; Indriani, Agustina; Modjaningrat, Radina; Sulistiani, Tri; Yahya
JEPTIRA Vol 2 No 1 (2024): JURNAL PENGABDIAN MASYARAKAT JEPTIRA
Publisher : Fakultas Teknik Universitas Darma Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70491/jep.v2i1.23

Pandemi COVID-19 di Indonesia memberikan dampak yang signifikan pada berbagai sektor, termasuk pariwisata, perdagangan, industri, serta pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Dampak langsungnya terlihat melalui Pemutusan Hubungan Kerja (PHK) secara besar-besaran di berbagai perusahaan dan penutupan usaha yang menyebabkan banyak karyawan dirumahkan. Operasional UMKM menjadi terbatas dan terjadi penurunan jumlah konsumen yang berbelanja secara langsung dibandingkan dengan kondisi normal. Sekitar 39,9% UMKM mengalami penurunan yang signifikan sehingga memaksa mereka untuk mengurangi stok barang. Selain itu, 16,1% UMKM memilih mengurangi karyawan atau bahkan menutup usaha mereka. Untuk bertahan di tengah pandemi, pelaku UMKM harus memiliki keterampilan digital yang memadai. Melalui program pengabdian masyarakat yang diadakan oleh dosen dari Phoenix Education Centre Institution, UMKM binaan OK OCE diberi pendampingan terkait branding dan pemasaran produk secara efektif dan efisien. Program ini bertujuan agar pelaku UMKM mampu mengembangkan potensi mereka dan meningkatkan pendapatan melalui strategi digital marketing. Dengan demikian, diharapkan para pelaku UMKM dapat meningkatkan kesejahteraan hidup baik secara individu, keluarga, maupun komunitas pada umumnya.

BAGAIMANA RETURN ON ASSET DAN CASH RATIO YANG BAIK MEMPENGARUHI KEBIJAKAN DIVIDEN Modjaningrat, Radina; Bahri, Syaiful
HUMANIS: Jurnal Ilmu-Ilmu Sosial dan Humaniora Vol 17 No 1 (2025): Januari
Publisher : LPPM UNISDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/humanis.v17i01.8745

The research aims to determine and analyze the influence of return on assets and cash ratio on dividend policy. Causal associative research with the population of mining sub-sector companies on the Indonesia Stock Exchange in 2021-2023. The research sample is based on criteria with secondary data types. Based on the test results, ROA and CR have a positive effect on dividend policy. The dividend policy in the form of dividend distribution is determined by the level of profitability, while the dividend policy in the form of dividends is determined by the presence of cash. The research results also prove that the sample entities have made profitability and cash levels the basis for dividend policy. Further research develops by adding other variables that form the basis of dividend policy and allows the use of mediating or moderating variables to improve the quality of research results.

Pendampingan Validasi NIK menjadi NPWP dan Laporan SPT Wajib Pajak Orang Pribadi dan UMKM: Assistance in Matching NIK into NPWP and SPT Report for Individual Taxpayers and MSMEs Indriani, Agustina; Hasibuan, Ahmad Basid; Isnianawati, Atik; TPR, Jombrik; Mardjaningrat, Radina; Wahyuningsih, Sri Ari
Amalee: Indonesian Journal of Community Research and Engagement Vol. 4 No. 2 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i2.2780

Kegiatan pengabdian kepada masyarakat bertujuan untuk memberikan edukasi serta informasi terkait pentingnya pemadanan NIK menjadi NPWP dan juga kesadaran Wajib Pajak Orang Pribadi dan UMKM kepada masyarakat untuk melaporkan SPTnya sebelum 31 Maret. Metode yang digunakan adalah memberikan asistensi secara langsung kepada para wajib pajak yang datang secara langsung baik ke kantor KPP Madya 2 Jakarta Timur maupun ke pojok pajak dari berbagai macam jenis profesi dan pekerjaannya, relawan pajak diajak ke perusahaan untuk membantu karyawannya, melakukan sosialisasi mandiri untuk menyampaikan informasi/materi perpajakan dengan melibatkan relawan pajak sebagai narasumber, pendamping, dan/atau pendukung pembuatan materi penyuluhan perpajakan dibantu oleh seksi humas dan penyuluhan. Hasil dari kegiatan ini sekitar kurang lebih 1000 Wajib Pajak yang terlah terbantu oleh program kegiatan relawan pajak, dengan begitu dapat ditarik kesimpulan program relawan pajak ini banyak membantu para Wajib Pajak yang merasa kesulitan dalam pemadanan NIK menjadi NPWP dan juga untuk pelaporan pajak. Peneliti memberikan arahan kepada para mahasiswa baik secara teori dan praktiknya saat dilapangan, dan juga mengajarkan bagaimana berkomunikasi yang baik kepada para wajib pajak dalam hal penugasan.

Kinerja Lingkungan dan Pengungkapan Sustainability Reporting Terhadap Nilai Perusahaan dengan Moderasi Profitabilitas Modjaningrat, Radina; bahri, syaiful
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5628

The study aims to analyze the influence of environmental performance and sustainability reporting disclosure on firm value, with profitability as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. Firm value reflects investors' perceptions of a company's future performance and prospects, and is therefore influenced not only by financial performance but also by non-financial performance, particularly environmental and sustainability aspects. This study uses a quantitative approach with secondary data obtained from annual reports, sustainability reports, and official company publications. Environmental performance is measured using the PROPER rating, sustainability reporting disclosure is measured using the Global Reporting Initiative (GRI) index, firm value is measured using the Tobin's Q ratio, and profitability is measured by Return on Assets (ROA). The analytical methods used are multiple linear regression and moderated regression analysis (MRA). The results show that environmental performance and sustainability reporting disclosure have a positive effect on firm value. In addition, profitability is proven to strengthen the influence of environmental performance and sustainability reporting disclosure on firm value. These findings indicate that companies with good environmental performance and high levels of sustainability reporting disclosure, supported by strong profitability, tend to have higher firm value. This research provides implications that the implementation of sustainability practices is not only a form of compliance, but also a strategy to increase company value in a sustainable manner.

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