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All Journal Excellent ETAM: Jurnal Pengabdian kepada Masyarakat Review of Accounting and Taxation As-Syirkah: Islamic Economic & Financial Journal
Pratiwi, Annissa
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Green Accounting: Peduli Lingkungan Berkelanjutan pada Organisasi Non Profit Romadhon, Romadhon; Pratiwi, Annissa; Septia Rahma, Resita; Evariana, Dian; Nugraha, Angga
Jurnal ETAM Vol. 4 No. 2 (2024): JUNE
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v4i2.739

Abstract

Kegiatan pengabdian masyarakat yang dilaksanakan di Desa Pamengkang, Kecamatan Kramatwatu, Kabupaten Serang, bertujuan untuk mengedukasi warga tentang green accounting dan keberlanjutan, khususnya dalam menghadapi masalah kekeringan. Dengan fokus pada penyuluhan mengenai dampak kekeringan, strategi penanggulangan, dan penggunaan air yang efisien, kegiatan ini berhasil menarik partisipasi aktif dari kepala desa, perangkat desa, dan warga desa. Antusiasme tinggi dari masyarakat menunjukkan kesadaran yang berkembang terhadap pentingnya pengelolaan sumber daya air secara bijak. Meskipun dihadapkan pada batasan seperti keterbatasan sumber daya dan jangkauan geografis, kegiatan ini menawarkan rekomendasi untuk peningkatan program di masa depan melalui edukasi berkelanjutan, kerjasama teknis, pembangunan infrastruktur, dan pemberdayaan masyarakat. Kegiatan ini menggarisbawahi pentingnya adaptasi dan mitigasi kekeringan melalui pendekatan kolaboratif untuk memastikan keberlanjutan lingkungan dan ekonomi lokal.
Prosedur Create Sales Order and Delivery Order Use System Application and Product in Data Processing (SAP) on PT. Central Proteina Prima Tbk Ekkiwinatha, Novan; Pratiwi, Annissa; Febrianti, Dian; Benazhier Fitrah, Bunga
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.197

Abstract

This study aims to explain the procedure for creating sales orders and delivery orders using the system application and product in data processing (SAP) application. The research design used in the preparation of this Final Project is a descriptive qualitative design, which is a research approach that focuses on natural phenomena or symptoms in the field. The data used in the preparation of this Final Project was obtained from direct interviews with related parties at PT Central Proteina Prima Tbk - Anyer Hatchery, and documentation / archives regarding the SAP application used by the company, especially in the create sales order and delivery order procedures. The results of the research conducted show that PT Central Proteina Prima Tbk - Anyer Hatchery has weaknesses in the authorization process in the Standard Operating Procedure (SOP) related to creating sales orders and delivery orders, especially in the CNPD division. But basically, the SAP system has strongly emphasized the importance of the distribution of authorizations as part of the internal control system (SPI) that must be carried out by the company. Therefore, the implementation of SPI and standard operating procedures (SOP) must be better implemented properly and correctly so that business continuity can run more optimally.
Analisis Laporan Keuangan Berdasarkan Rasio Profitabilitas pada PT Permodalan Nasional Madani (PNM) Tahun 2020-2024 Pratiwi, Annissa; Asmawati, Yeti; Yahya, Hanif
Excellent Vol 12, No 1 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i1.1981

Abstract

Laporan keuangan merupakan tools yang penting bagi perusahaan untuk melihat kondisi keuangan dan capaian hasil perusahaan berdasarkan informasi yang  diperoleh. Dengan dilakukannya analisis terhadap laporan keuangan suatu perusahaan sangat bermanfaat bagi peneliti untuk mengetahui keadaan dan perkembangan finansial dari perusahaan yang bersangkutan. Penelitian ini bertujuan untuk menganalisis penilaian rasio profitabilitas dengan Return on Assets (ROA), Return on Investment  (ROI), dan Return on Capital Employed (ROCE) pada PT Permodalan Nasional Madani (Persero). Desain penelitian ini menggunakan riset deskriptif dengan pendekatan analisis kuantitatif. Teknik pengumpulan data menggunakan observasi secara tidak langsung menggunakan data sekunder yaitu dokumentasi dari laporan tahunan dan laporan keuangan tahun 2020-2024. Hasil analisis laporan keuangan menggambarkan PT Permodalan Nasional Madani (Persero), memiliki penilaian rasio profitabilitas dengan rata-rata nilai Return on Assets dan Return on Investment yang baik. Semakin besar nilai ROA dan ROI, maka capaian laba bersih perusahaan tersebut berdasarkan efektivitas penggunaan aset serta efektivitas manajenen dalam berinvestasi. Sementara penilaian rasio profitabilitas dengan di bawah nilai rata-rata Return on Capital Employed (ROCE) yang kurang efisien. Semakin tinggi nilai ROCE, maka mencerminkan efektivitas manajenen dalam pengelolaan modal kerja yang bersumber dari komposisi aset dan utang lancarnya untuk mencapai perolehan labanya.
Analisis Penerapan Akuntansi Berdasarkan SAK ETAP: Studi Kasus pada Koperasi Karyawan PT. Chandra Asri Petrochemical Tbk Pratiwi, Annissa
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 2 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/zdgeww45

Abstract

This study aims to analyze the presentation and preparation of the financial statements PT. Chandra Asri Petrochemical Tbk, Cooperative in accordance with the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). This study uses a qualitative method with a descriptive analysis approach, primary data collection techniques through observation, interviews, and documentation, and secondary data techniques through information sources on the structure, history, and financial statements of the Employee Cooperative of PT. Chandra Asri Petrochemical Tbk. The results of this study indicate that the Financial Statements of the Employee Cooperative of PT. Chandra Asri Petrochemical Tbk are in accordance with the applicable SAK ETAP.  
Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Studi Kasus: di KPP Pratama Cilegon Angga Nugraha; Febrianti, Dian; Ekkiwinatha, Novan; Arisa, Lisa; Pratiwi, Annissa; Nisa, Khairun; Romadhon, Romadhon
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 2 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study examines the effect of understanding tax regulations on taxpayer compliance at the Cilegon Primary Tax Office (KPP Pratama Cilegon). This research is motivated by the importance of improving taxpayer compliance to optimize state revenue, with the level of understanding of tax regulations identified as a key influencing factor. This study employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 60 registered individual taxpayers at KPP Pratama Cilegon. Data were analyzed using validity and reliability tests, classical assumption tests, simple linear regression analysis, and t-tests, processed with SPSS version 27. The results indicate that understanding tax regulations has a positive and significant effect on taxpayer compliance. The t-value was 7.710, which is greater than the t-table value of 2.001, with a significance level of 0.000 (p < 0.05). The coefficient of determination (R²) of 0.506 shows that understanding of tax regulations explains 50.6% of the variation in taxpayer compliance, while the remaining 49.4% is explained by other factors not included in this study. These findings confirm that the higher a taxpayer’s understanding of tax regulations, the higher their compliance in fulfilling tax obligations.
Co-Authors Angga Nugraha Angga Nugraha Arisa, Lisa Asmawati, Yeti Benazhier Fitrah, Bunga DIAN FEBRIANTI Ekkiwinatha, Novan Evariana, Dian Khairun Nisa Resita Septia Rahma Romadhon Romadhon Yahya, Hanif