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All Journal International Journal of Research in Community Services Economics Professional in Action (E-Profit) In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Lestari, Putri Gantine
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Pelatihan Pengelolaan Keuangan Dalam Rangka Meningkatkan Kesejahteraan Aulia, Azwani; Purwanto, Eko; Lestari, Putri Gantine; Heriyah, N.; Himmah, Elok Faiqoh; Dianty, Astari; Siregar, Johannes Kristian; Putri, Anike; Meila, Kaca Dian; Bimo, Antonius
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 19 No 2 (2020): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v19i2.1015

Abstract

This community service activity aims to improve the financial well-being of Indonesian kindergarten teachers through financial management training. The COVID-19 pandemic has significantly impacted the education sector, particularly for kindergarten teachers who have experienced a decline in income due to a reduced number of students and parents' inability to pay school fees. Through this training, participants were provided with knowledge and skills in personal financial management, budgeting, financial reporting, and investment strategies. The results of this activity showed an increase in participants' knowledge and awareness of the importance of financial literacy to maintain financial well-being during difficult times. Active participation in simulations and interactive discussions reflected the success of this training. Evaluation was conducted through quizzes and discussions to gather feedback for future training improvements.
Bukan Mustahil, Cara Jitu Sisihkan Dana Investasi Aulia, Azwani; Purwanto, Eko; Lestari, Putri Gantine; Heriyah, N.; Himmah, Elok Faiqoh; Dianty, Astari; Siregar, Johannes Kristian; Putri, Anike; Meila, Kaca Dian; Luntungan, Antonius Bimo Rentor
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 1 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i1.1016

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan memberikan pelatihan menyisihkan dana investasi bagi para anggota Ikatan Guru Taman Kanak-Kanak Indonesia di Kota Bandung. Pandemi COVID-19 memberikan tantangan besar terhadap kondisi finansial para guru, terutama dalam mengelola keuangan dan mempersiapkan dana investasi. Pelatihan ini mencakup materi tentang pengelolaan keuangan pribadi, pentingnya dana darurat, serta strategi menyisihkan dana untuk investasi. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai literasi keuangan dan pentingnya investasi sebagai jaminan masa depan. Peserta juga menunjukkan partisipasi aktif dalam simulasi dan diskusi. Evaluasi dilakukan melalui kuis dan umpan balik peserta, yang menunjukkan bahwa pelatihan ini relevan dan bermanfaat dalam meningkatkan kesejahteraan finansial para guru. Pelatihan lanjutan dan dukungan berkelanjutan direkomendasikan untuk memperdalam pemahaman peserta mengenai investasi.
Sosialisasi Pengisian SPT Tahunan Wajib Pajak Orang Pribadi Menggunakan E-Filing Bagi Dosen dan Tendik di Lingkungan UNIBI Meila, Kaca Dian; Lestari, Putri Gantine; Insan, Muhammad Fadli Nur
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 22 No 2 (2023): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v22i2.1035

Abstract

Wajib pajak berkewajiban menghitung dan menyetor pajak, serta mengisi dan melaporkan SPT Tahunan PPh Wajib Orang Pribadi paling lambat tanggal 31 Maret tahun berikutnya. Tujuan dari Pengabdian kepada Masyarakat (PkM) ini adalah memberikan pendampingan kepada karyawan mitra dalam pengisian dan pelaporan SPT Tahunan PPh Wajib Pajak Orang Pribadi Formulir 1770 S & 1770 SS dengan menggunakan e-filing. Hal ini guna memberikan solusi bagi karyawan di mitra untuk melakukan kewajibannya sebagai wajib pajak orang pribadi. Target luaran yang akan dicapai adalah artikel publikasi dalam forum ilmiah sebagai pemakalah. Metode yang dipakai dalam kegiatan ini adalah metode pelatihan materi pengisian dan pelaporan SPT Tahunan PPh Wajib Pajak Orang Pribadi Form 1770 S & 1770 SS dengan menggunakan e-filing. Pelaksanaan kegiatan ini dilakukan dengan memberikan materi mengenai pajak penghasilan (PPh Pasal 21) yang berkaitan dengan pelaporan SPT Tahunan Orang Pribadi serta tutorial secara offline dan soft copy materi kepada Mitra. Adapun isi dari tutorial yang dilakukan adalah penjelasan e-filing, simulasi pengisian, dan pelaporan e-filing SPT Tahunan PPh wajib pajak Orang Pribadi formulir 1770 S & 1770 SS, sehingga karyawan mitra dapat mempraktekkan secara langsung dalam mengisi dan melaporkan SPT Tahunan PPh masing-masing.
Environmental Social Governance : Pengaruhnya Terhadap Perpajakan dan Return Saham dengan Return on Capital Employed Sebagai Pemoderasi Lestari, Putri Gantine; Meila, Kaca Dian; Himmah, Elok Faiqoh
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.903

Abstract

Currently the world were facing a multidimensional crisis known as "Perfect Storm". The crisis being faced is not only Covid-19 which has had a significant impact on various sectors except the social, environmental and economic crises. The issue of climate change due to the effects of carbon use which is thought to originate from company activities is one of the contributors to pollution in various countries. Therefore, currently companies need to align company activities with concepts related to the environment, social and governance. Environmental, Social, Governance (ESG) is a company standard where every company activity must comply with ESG achievement indicators. Mining companies are companies whose operational activities are directly related to nature, so mining companies are expected to have good ESG. This research aims to examine the influence of ESG on Taxation and Stock Returns and whether Return on Capital Employed as an indicator of Economic Performance can moderate the influence of ESG on taxation and Stock Returns. The unit of analysis in this research is mining sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The data collection method in this research is using a purposive sampling method. Based on the research results, it was found that (1) ESG has a negative effect on taxation as proxied by ETR. (2) Retun On Capital Employed can moderate the influence of ESG on Taxation. (3) ESG has a positive effect on stock returns. (4) Return On Capital Employed can moderate the influence of ESG on Stock Returns.
Implementasi Microsoft Office Dalam Rangka Pembuatan Laporan Keuangan Sekolah Lestari, Putri Gantine
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 19 No 2 (2020): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v19i2.1064

Abstract

Setiap kegiatan perlu diatur agar kegiatan tersebut berjalan lancar, efektif dan efisien. Kegiatan di sekolah yang sangat kompleks membutuhkan pengaturan yang baik. Keuangan di sekolah merupakan bagian yang amat penting karena setiap kegiatan butuh uang. Keuangan juga perlu diatur sebaik mungkin, sehingga diperlukan manajemen keuangan yang baik. Melalui kegiatan manajemen keuangan maka, kebutuhan pendanaan kegiatan sekolah dapat direncanakan, diupayakan pengadaannya, dibukukan secara transparan, dan digunakan untuk membiayai pelaksanaan program sekolah secara efektif dan efisien. Oleh sebab itu tujuan dari kegiatan ini adalah untuk memaparkan pentingnya administrasi keuangan sekolah dan workshop tentang penggunaan microsoft office untuk pembuatan laporan keuangan sekolah.
Literasi Keuangan dalam Pengelolaan Pencatatan Laporan Keuangan UMKM Lestari, Putri Gantine
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 23 No 1 (2024): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v23i1.1121

Abstract

Community Service is one of the Tridharma of Higher Education that must be implemented by Lecturers of Higher Education. This activity is carried out every semester. This Community Service activity was carried out in 2 (two) UMKM partners, precisely located at Jl. Lengkong Kecil No.28, Paledang, Kec. Lengkong, Bandung City, West Java, 40261, Bandung City and located at Jl. Laswi No. 51, Bandung City. The UMKM actors are engaged in the culinary sector. The Community Service activity is aimed at UMKM with the aim of providing literacy information regarding recording financial reports for UMKM in accordance with SAK EMKM. It is hoped that with this PKM, UMKM can make financial reports in accordance with SAK EMKM so that UMKM can know their own financial position. The method of implementing the activity consists of 3 (three) stages. The first stage is a meeting with the Partner (UMKM) by conducting a survey. The second stage is the stage of working on UMKM financial reports routinely. The third stage is the stage of reporting the results of UMKM financial reports. The reporting is done by looking at whether the partner is experiencing a profit or loss. After that, provide recommendations to the UMKM regarding how to manage financial reports using the Buku Warung application, Microsoft Excel and manual.
Does Environmental Cost and Tax Aggressiveness Affect Minings Firm Value? Lestari, Putri Gantine; Siregar, Johannes Kristian
International Journal of Research in Community Services Vol. 5 No. 3 (2024)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v5i3.718

Abstract

Environmental problems caused by companies still occur in various countries. The environment that should be protected is still being ignored by surrounding companies. Even though it is clear in Indonesian Law, UU No. 40 2007 that all companies especially who are directly related to nature, are required to carry out environmental responsibility. Mining companies are companies whose business activities are directly related to nature, so the mining sector is obliged to carry out this responsibility. Environmental cost are cost incurred to environmental damage and environmental protection from company activities. The environmental cost will affect the good image of the company which will affect the firm value. Tax aggressiveness is an act of tax avoidance which is conducted aggressively and it’s also affect the firm value, these must be considered because the value of the company is one of the important information for stakeholders. The purpose of this research is to determine the effect of environmental cost and tax aggressiveness on firm value. The sample method used in this reseacrh is purposive sampling and obtained 80 financial statements from 20 mining companies listed on the Indonesian stock exchange for the 2018-2021 period. Based on the results of the research, partially that environmental cost have a significant positive effect on firm value, tax aggressiveness has no significant effect on firm value and simultaneously environmental cost and tax aggressiveness affect the value of mining companies listed on the Indonesian stock exchange for the 2018-2021 period.
Co-Authors Anike Putri, Anike Aulia, Azwani Bimo, Antonius Dianty, Astari Eko Purwanto Elok Faiqoh Himmah Insan, Muhammad Fadli Nur Luntungan, Antonius Bimo Rentor Meila, Kaca Dian N. Heriyah Siregar, Johannes Kristian