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All Journal Inovator : Jurnal Manajemen IKRA-ITH ABDIMAS
Juliansah, Irvan
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Computer Science & IT Economics, Econometrics & Finance

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Implementasi Pencatatan Keuangan Digital Pada UMKM Pancoran Jakarta Selatan Siska MY, Ani; Juliansah, Irvan; Zakaria, Ilham Habibi
IKRA-ITH ABDIMAS Vol. 8 No. 3 (2024): Jurnal IKRAITH-ABDIMAS Vol 8 No 3 November 2024
Publisher : Universitas Persada Indonesia YAI

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Abstract

Laporan keuangan merupakan salah satu bentuk startegi dalam penentuan keberlanjutan usaha.Tujuan pengabdian kepada masyarakat yang dilakuakn denagn mitra pelaku UMKM Pancoranadalah untuk memberikan pemahaman dan pendampingan pencattan keuangan denagn apliaksidigital Buku Warung. Era digitalisasi mendorong pelaku usaha UMKM harus mampu untukberadaptasi salah satunya dalam hal pencattan keuangan. Masalah utama yang dihadapi oelhpelaku UMKM adalah ketidaktahuan akan penggunaan Buku Warung sehingga perlu dilakukanpendampingan serta adanya evalausi dari proses kegiatan apliaksi Buku Warung. Hasil evaluasimenunjukkan bahwa pelaku UMKm mampu untuk menerapkan Buku Warung dalam kegiatanusahanya maisng-masing untuk pencatatan keuangan.
How Tax Consultants and E-Commerce Actors Grapple with Evolving Digital Tax Rules Juliansah, Irvan; Marthalina
INOVATOR Vol 14 No 2 (2025): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

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The rapid growth of Indonesia's digital economy has created challenges for tax collection, prompting new regulations. This study explores the on-the-ground effectiveness of these digital tax rules. A qualitative case study was conducted in Greater Jakarta, using interviews and observations with e-commerce actors and tax consultants. Data were analyzed thematically. The implementation is hampered by regulatory complexity, low tax literacy, and technological limitations. Perceptions of fairness strongly influence voluntary compliance, while tax consultants act as essential intermediaries who bridge the gap between regulators and taxpayers. The study advocates for simplified regulations, improved taxpayer education, and robust infrastructure support to enhance compliance and foster a more effective digital taxation system.
THE EFFECT OF CORPORATE GOVERNANCE ON THE VALUE OF PROPERTY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2016-2020 Rustandi, Herman; Rasiman; Juliansah, Irvan; Kismanah, Imas
INOVATOR Vol 15 No 1 (2026): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v15i1.23223

Abstract

The purpose of this study is to investigate the influence of corporate governance on the value of property sector companies listed on the Indonesia Stock Exchange for the period 2016-2020. Exogenous variables including corporate governance are measured by five indicators, including: the size of the board of commissioners, the size of the board of directors, the ownership of managerial shares, the ownership of institutional shares, and the proportion of the independent board of commissioners. Endogenous variables include company value measured by price to book value. The data source is obtained from the official website of the Indonesian stock exchange, namely www.idx.co.id. The population in this study was 83 companies and the research sample was 11 companies consisting of companies in the property, real estate and building construction subsectors. The sampling technique uses the purposive sampling technique that exists in non-probability sampling. The data analysis technique used is structural equation modelling partial least square (SEM-PLS). The results of the study show that corporate governance has a negative and significant effect on the Company's value.
Co-Authors kismanah, imas Marthalina Marthalina Rasiman RUSTANDI, HERMAN Siska MY, Ani Zakaria, Ilham Habibi