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All Journal ETAM: Jurnal Pengabdian kepada Masyarakat As-Syirkah: Islamic Economic & Financial Journal
Annissa Pratiwi
Politeknik Piksi Input Serang
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Other

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Analisis Penerapan Akuntansi Berdasarkan SAK ETAP: Studi Kasus pada Koperasi Karyawan PT. Chandra Asri Petrochemical Tbk Annissa Pratiwi
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; Dian Febrianti; Novan Ekkiwinatha; Lisa Arisa; Annissa Pratiwi; Khairun Nisa; 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.
Green Accounting: Peduli Lingkungan Berkelanjutan pada Organisasi Non Profit Romadhon Romadhon; Annissa Pratiwi; Resita Septia Rahma; Dian Evariana; Angga Nugraha
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.
Co-Authors Angga Nugraha Dian Evariana Dian Febrianti Khairun Nisa Lisa Arisa Novan Ekkiwinatha Resita Septia Rahma Romadhon Romadhon