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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Sketsa Bisnis MOVE: Journal of Community Service and Engagement Pena Dimas: Jurnal Pengabdian Masyarakat Journal Socio Humanities Review
Dwi Martika, Lia
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Religion Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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MEMBANGUN KESADARAN PAJAK MELALUI PELATIHAN EKSLUSIF UNTUK UMKM DI KABUPATEN KUNINGAN Suhendar, Dadang; Dwi Martika, Lia; Nurhandika, Arief; Hamzah, Amir
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 2, No 2 (2024): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v2i2.23959

Abstract

The tax awareness training for SMEs in Luragung Village, Kuningan Regency, responds to the low understanding and compliance with taxation at the local level. It was found that most SMEs lack sufficient understanding of tax obligations and the benefits of tax compliance, which impacts business development and financial health. Involving 20 SMEs from various industrial sectors, the program employs a combination of socialization, education, and training. Initial socialization covers basic understanding of taxation, while educational sessions provide in-depth insights. Evaluation through questionnaires, group discussions, and direct observations is conducted to measure program effectiveness. The results indicate an increase in awareness, tax compliance, and financial health among SMEs in Luragung Village.
Strategies to Increase Financial Literacy for the People of Tirtawangunan Village Febriansyah, Yudi; Dwi Martika, Lia; Fitriani, Chintia
MOVE: Journal of Community Service and Engagement Vol. 4 No. 2 (2024): November 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i2.400

Abstract

One of the problems faced by the community is financial management. Lack of knowledge about financial literacy can lead to various problems, such as difficulties in managing budgets, understanding investment concepts, managing debt, and planning for the financial future. To answer this, strategy training was carried out in improving financial literacy among the Tirtawangunan Village Community through community service activities with an assessment of success indicators and an evaluation of the results of the activity was carried out for 2 weeks after the activity took place. This is evident from the 25 trainees who have applied the use of financial record applications in managing finances more effectively and efficiently for those who are used as a strategy to improve financial literacy.
PENGARUH ANGGARAN, PELATIHAN AKUNTANSI DAN KESADARAN KEUANGAN TERHADAP KEBERLANJUTAN KEUANGAN UKM Hamzah, Amir; Febriansyah, Yudi; Dwi Martika, Lia; Fitriani, Chintia
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11648

Abstract

Tujuan penelitian ini adalah untuk menghasilkan fakta/model empiris yang dapat menjelaskan Pengaruh Anggaran, Pelatihan Akuntansi Dan Kesadaran Keuangan Terhadap Keberlanjutan Keuangan UKM. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif, metode verifikasi. Populasi dalam penelitian ini adalah Usaha Kecil dan Menengah (UKM) di Kabupaten Kuningan. Pengambilan sampel acak digunakan dalam proses pengambilan sampel, dan 121 UKM dipilih sebagai responden yang memenuhi kriteria penelitian dari populasi. Teknik analisis yang digunakan adalah Pemodelan Persamaan Struktural berbasis Partial Least Square (SEM-PLS) dengan perangkat lunak SmartPLS. Hasil penelitian menunjukan keberlanjutan keuangan UKM di Kabupaten Kuningan dipengaruhi secara positif dan signifikan oleh penganggaran, pelatihan akuntansi, dan kesadaran keuangan. Ketiga variabel internal ini bekerja sama untuk meningkatkan keberlanjutan dan ketahanan usaha kecil dan menengah. Pelatihan akuntansi meningkatkan kemampuan teknis untuk membuat laporan keuangan yang benar, kesadaran keuangan mempromosikan perilaku manajemen keuangan yang lebih bijaksana dan terencana, dan manajemen anggaran yang tepat membantu UKM dalam merencanakan dan mengendalikan uang mereka secara efektif.
Analysis of Determinants Influencing Transfer Pricing Wiharno, Herma; Dwi Martika, Lia; Hamzah, Amir; Septiani, Tia
SKeTsa Bisnis (e-jurnal) Vol 10 No 2 (2023): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v10i2.4178

Abstract

English VersionThis research aims to analyze the influence of taxes, bonus mechanisms, tunneling incentives, and firm size on the decision to engage in transfer pricing by mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The method used in this research is descriptive and verificative with quantitative data. The population of this research is mining companies listed on the IDX from 2018 to 2020, consisting of 47 companies with a sample size of 35 companies. The data collection technique used in this research is nonpartisan observation using logistic regression analysis. Taxes, bonus mechanisms, tunneling incentives, and firm size have a significant simultaneous effect on the decision to engage in transfer pricing. Taxes have a significant positive effect on the decision to engage in transfer pricing. Bonus mechanisms have a significant positive effect on the decision to engage in transfer pricing. Tunneling incentives have a significant positive effect on the decision to engage in transfer pricing. Firm size has a significant positive effect on the decision to engage in transfer pricing. Versi IndonesiaPenelitian ini bertujuan mnguji peran pajak, mekanisme bonus, insentif tunneling, dan ukuran perusahaan terhadap pilihan melakukan transfer pricing pada perusahaan pertambangan di Bursa Efek Indonesia (BEI) 2018-2020. Penelitian ini tergolong penelitian deskriptif dan metodologi verifikasi dengan data kuantitatif. Adapun populasi penelitian berjumlah 47 sedangkan sampel ppenelitian berjumlah 35 perusahaan. Metode pengumpulan data yang digunakan adalah observasi non-partisan melalui analisis regresi logistik. Pajak, mekanisme bonus, insentif tunneling, dan ukuran perusahaan berpengaruh secara simultan pada transfer pricing. Selanjutnya hasil pengaruh parsial antaralain; Pajak, Mekanisme bonus dan ukuran perusahaan mempunyai pengaruh positif yang signifikan terhadap keputusan melakukan transfer pricing. Insentif tunneling mempunyai dampak positif yang signifikan pada transfer pricing
The influence of taxes, company size, foreign ownership and bonus mechanisms on transfer pricing (empirical study on mining sector companies listed on the Indonesian Stock Exchange in 2017-2021) Nurmalasari , Erni; Wiharno, Herma; Dwi Martika, Lia
Journal Socio Humanities Review Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jshr.v3i2.9494

Abstract

This study aims to understand, analyze and obtain empirical evidence that can explain the effect of taxes, firm size, foreign ownership and bonus mechanism on transfer pricing. The research method used in this research is descriptive method and verification method. The population in this study is the mining sector companies listed on the Indonesian stock exchange (IDX) in 2017 – 2021. A sample obtained by using a sampling quota of 35 companies or 175 financial report data. The analytical technique used in this study is logistic regression analysis using SPSS 20. The research results show that taxes, company size, foreign ownership, and bonus mechanisms simultaneously affect transfers pricing. test results partially show that the tax, company size, foreign ownership, and bonus mechanisms have a significant positive effect on transfer pricing.
Co-Authors Amir Hamzah Amir Hamzah Chintia Fitriani Febriansyah, Yudi Herma Wiharno Nurhandika, Arief Nurmalasari , Erni Septiani, Tia Suhendar, Dadang