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Pembuatan Laporan Keuangan Sederhana Berbasis Android dan Cloud untuk Peningkatan Literasi Keuangan UMKM Haq, Aqamal; Iwan Ekawanto; Sri Susilowati
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

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Abstract

This community service program aimed to improve the financial literacy of MSMEs in West Jakarta through training on preparing simple financial reports using Android-based applications and Cloud technology. The program involved 30 MSMEs under the West Jakarta Chamber of Commerce, representing trade, culinary, and service sectors. The training method combined lectures, hands-on practice with Android accounting applications, and the use of Cloud platforms for financial data management. Evaluation was conducted using pre-tests and post-tests. The results showed significant improvement: understanding of the importance of financial reports increased from 30% to 85%, the use of Android applications for recording transactions rose from 10% to 90%, and familiarity with Cloud technology grew from 20% to 75%. More than 85% of participants also expressed confidence in preparing financial reports to support access to external financing. This program highlights the importance of digital technology adoption for MSMEs as a step toward professional and competitive financial management.
Pengaruh Kesadaran Wajib Pajak, Efektivitas Sistem Perpajakan, dan Sanksi Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Lingkup DKI Jakarta Meydianti, Rosita; Haq, Aqamal
Jurnal Indonesia Sosial Teknologi Vol. 3 No. 09 (2022): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.176 KB) | DOI: 10.59141/jist.v3i09.507

Abstract

This study aims to analyze the effect of taxpayer decisions, the effectiveness of the taxation system, and tax sanctions on individual taxpayer compliance in DKI Jakarta. The research method uses quantitative with hypothesis testing to explain the influence between variables. This study uses primary data obtained from the results of questionnaires that have been distributed to individual taxpayers in DKI Jakarta. The sample selection method used conveinence sampling method. Samples that meet the criteria are 92 people. The analysis technique in this research is multiple linear regression. Hypothesis testing using SPSS 24 analysis tool. Based on the results of the analysis shows taxpayer awareness, effectiveness of the taxation system, and tax sanctions have a positive and significant effect on individual taxpayer compliance within DKI Jakarta.
PENGARUH DIVERSITAS DIREKSI, PROFITABILITAS TERHADAP AGRESIVITAS PAJAK Widianto, Andika; Haq, Aqamal
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan BisnisĀ 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17238

Abstract

Tujuan utama penelitian ini didasarkan pada keinginan penulis untuk mengetahui keragaman gender di dewan, kesenjangan usia di dewan, dan profitabilitas terhadap perencanaan pajak agresif suatu perusahaan. Dalam penelitian ini, perusahaan energi periode 2017-2021 yang tidak mengalami kerugian pada Bursa Efek Indonesia dipilih karena sudah masuk ke level multinasional. Data yang dipakai merupakan data sekunder, dimana informasi diperoleh dari laman resmi web idx. Laman perusahaan dan laman web investing dengan memilih metode purposive sampling sebagai metode sampling dan survei analisis regresi berganda. Hasil dalam penelitian ini menunjukkan bahwasanya diversitas usia dewan direksi berpengaruh negatif terhadap agresivitas pajak dan profitabilitas berpengaruh positif terhadap agresivitas pajak. Diversitas gender dewan direksi terbukti tidak berpengaruh signifikan terhadap agresivitas pajak.