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All Journal Jurnal Riset Terapan Akuntansi JURNAL ABDIKARYASAKTI International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pengabdian Tri Bhakti INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Nusa Akuntansi
Effriyanti
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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THE IMPACT OF TAXATION UNDERSTANDING, TAX SANCTIONS, AND TAX MORALITY ON THE COMPLIANCE OF INDIVIDUALS’ TAX OBLIGATIONS Alifvia Arubah Shofaa; Effriyanti
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2024): November
Publisher : Adisam Publisher

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

Abstract

This study aims to analyze the impact of taxation understanding, tax sanctions, and tax morality on the compliance of individuals’ tax obligations. The type of research is quantitative with an associative approach. The population of this research is Taxable Personal Registered KPP Pratama Pondok Aren. The sampling technique used was accidental sampling. Testing the hypothesis using double linear regression analysis with the help of the statistical tool SPSS 27. The results of the data testing in the study showed that simultaneously, the impact of tax comprehension, tax sanctions, and tax morals influenced the compliance of individuals with their tax obligations.
Pendampingan Administrasi Perizinan Usaha Dan Akuntansi Keuangan BUMDes Bebedahan Berkah Asih Handayani; Anisa; Effriyanti
Jurnal Pengabdian Tri Bhakti Vol 6 No 2 (2024): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70825/jptb.v6i2.2314

Abstract

This community service program aims to increase the capacity of managing business licensing administration and financial accounting at BUMDes Bebedahan Berkah. This assistance is carried out through a series of educational activities, technical training, and direct consultation with BUMDes administrators. The results of the activities show an increase in the understanding and ability of the management in managing business legality documents and preparing standardized financial reports. With proper implementation, it is expected that BUMDes can improve business governance in a more professional and sustainable
DETERMINANTS OF ENVIRONMENTAL DISCLOSURE Effriyanti; Belinda
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.131

Abstract

This research aims to analyze and obtain empirical evidence of the determinants of environmental disclosure of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research is quantitative research with associative methods. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Samples were collected using the purposive sampling method. The amount of data collected was 105 data. The data was processed using the Eviews 9 Statistical Program to test the hypothesis using panel data regression analysis with the REM (Random Effect Model) model which was chosen as the most appropriate model analysis. The results show that institutional ownership, audit committee size, and environmental performance simultaneously influence environmental disclosure. Partial institutional ownership has no effect on environmental disclosure. The size of audit committee partially influences environmental disclosure. Environmental performance partially influences environmental disclosure.
IMPLEMENTASI SISTEM PENCATATAN KEUANGAN SEDERHANA BERBASIS EXCEL UNTUK MENINGKATKAN EFISIENSI MANAJEMEN KEUANGAN PADA UMKM BATIK BALARAJA Hamida Hunein; Sugiyarti, Listya; Gunung Subagyo Anum; Effriyanti; Siti Hanah
Jurnal Abdikaryasakti Vol. 5 No. 1 (2025): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i1.21740

Abstract

Saat ini Pengrajin Batik Balaraja, Tangerang, aktif dalam memberdayakan UMKM dan masyarakat sekitar. Batik Balaraja, Tangerang memiliki empat tim kelompok pembatik tulis, pembatik cap, empat kelompok para penjahit dan para UMKM pengrajin aksesoris dari bahan sisa jahit. Sudah lebih dari 30 orang masyarakat lokal yang telah bergabung pada Batik Balaraja, Tangerang untuk menciptakan perekenomian lokal dengan dengan produk berkualitas. Para tim kelompok penjahit, pembatik dan pengrajian aksesoris UMKM binaan Batik Balaraja, memiliki peran penting dalam ekonomi lokal dan budaya daerah. UMKM Batik sering menghadapi tantangan dalam pengelolaan keuangan, seperti kurangnya pencatatan yang akurat dan sistem pelaporan yang efisien. Program pengabdian kepada masyarakat ini bertujuan untuk (1) meningkatkan efisiensi manajemen keuangan UMKM Batik melalui penerapan sistem pencatatan keuangan sederhana berbasis Excel. (2) Kegiatan ini melibatkan pelatihan langsung kepada pelaku UMKM Batik mengenai cara menggunakan Excel untuk mencatat pemasukan, pengeluaran, serta menyusun laporan keuangan dasar. Permasalahan teridentifikasi diantaranya, kurangnya memanage keuangan dengan baik, dalam hal pencatatan dan pelaporan keuangan. Adapun materi yang diberikan adalah Implementasi Pengelolaan keuangan dengan managemen keuangan yang baik, penggunakan aplikasi excel, Peningkatan transparansi dan akurasi laporan keuangan yang dapat digunakan untuk pengambilan keputusan bisnis dan pengajuan pinjaman ke lembaga keuangan. Metode pelaksanaan Pengabdian kepada Masryarakat dengan cara pendampingan, pelatihan, praktek ms. Excel dengan menggunakan laptop/handphone. Kesulitan/ketidak konsistenan pengelolaan keuangan, pecatatan laporan keuangan dan penggunakan excel menjadi topik utama untuk keberlangsungan usaha. Materi ini belum pernah diberikan dan sangat dibutuhkan sebagai solusi permasalahan bagi anggota UMKM Batik tersebut saat ini. Hasil kegiatan menunjukkan peningkatan signifikan dalam efisiensi Sistem Pencatatan Keuangan Sederhana Berbasis Excel untuk Meningkatkan Efisiensi Manajemen Keuangan pada UMKM anggota Batik Balaraja, Tangerang. Penerapan sistem berbasis Excel mampu meningkatkan ketertiban administrasi keuangan, transparansi, dan pengambilan keputusan yang lebih baik di kalangan pelaku UMKM Batik Balaraja, Tangerang. Kata kunci: Pencatatan, pengelolaan keuangan, akuntabilitas, penggunaan excel, keberlanjutan UMKM
FINANCIAL PERFORMANCE MEMODERASI HUBUNGAN AGENCY COST DAN DIVIDEND POLICY Zenabia, Tsarina; Effriyanti
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.54

Abstract

Dividend distribution is still the main attraction for investors compared to capital gains because dividends promise a more certain thing and dividend distribution aims to maximize shareholder prosperity. This study examines the effect of agency costs on dividend policy with financial performance as moderation in the non-cyclical manufacturing industry. Quantitative research method with secondary data obtained from the Indonesia Stock Exchange (IDX) for the period 2018-2022. Partial test results of executive compensation and free cash flow have a positive effect on dividend policy with prob. value 0.0014 < α 0.05 and 0.0027 < α 0.05. Return on equity (ROE) successfully moderates the negative effect of common stock distribution and dividend policy with prob. value 0.0153 < α 0.05. Similarly, ROE strengthens the positive relationship of free cash flow on dividend policy with prob. value 0.0004 < α 0.05 with an initial coefficient of 1.0968 before moderation to 4.4727 after moderation.
PENGARUH FINANCIAL DISTRESS, BOOK TAX GAP DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022) Tara, Elda; Effriyanti
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.133

Abstract

This research aims to analyze the influence of financial distress, book tax gap, and capital intensity on tax avoidance. This type of research is quantitative with an associative approach. The research population is primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2018 - 2022. The sampling technique used was purposive sampling technique. Hypothesis testing uses panel data regression with the help of the e-views version 12 statistical tool. The research results show that financial ditress and book tax gap have no influence on tax avoidance. meanwhile, capital intensity has an influence on Tax Avoidance. Simultaneously financial ditress, book tax gap and capital intensity have an influence on tax avoidance.
PENGARUH NILAI TUKAR, JUMLAH UANG BEREDAR, DAN INDEKS DOW JONES, TERHADAP IHSG Mawadah, Wihdatul; Effriyanti
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17270983

Abstract

The purpose of this study is to determine and obtain empirical evidence regarding the effect of money supply, the Dow Jones Index, and exchange rates on the IHSG (Composite Stock Price Index). This study employs an associative quantitative approach. The population used in this study is data from the Indonesia Stock Exchange (IDX) covering the years 2019 to 2023, namely data on the IHSG, exchange rate, money supply, and Dow Jones Index. This study uses a saturated sample determination technique with a sampling method using a non-probability sampling approach. The data obtained was analyzed using SPSS version 29 data processing software. This study reveals that the Exchange Rate, Money Supply, and Dow Jones Index have a simultaneous effect on the IHSG. Partially, the Exchange Rate and Dow Jones Index have an effect on the IHSG, while the Money Supply does not have an effect on the IHSG Keywords: Exchange Rate, Money Supply, DJIA, IHSG
Co-Authors Alifvia Arubah Shofaa Anisa Asih Handayani Belinda Gunung Subagyo Anum Hamida Hunein Mawadah, Wihdatul Siti Hanah Sugiyarti, Listya Tara, Elda Zenabia, Tsarina