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All Journal Sinergi: Jurnal Pengabdian Kepada Masyarakat International Journal of Application on Economics and Business Jurnal Serina Abdimas
Kho, Christian
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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THE EFFECT OF INTEGRITY, COMPETENCE, INDEPENDENCE, AND ACCOUNTABILITY ON AUDIT QUALITY Salim, Susanto; Kho, Christian
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.278-287

Abstract

This study investigates the impact of integrity, competence, independence, and accountability on audit quality, employing primary data collected through a questionnaire survey. The study's respondents, comprising auditors from public accounting firms in DKI Jakarta, were selected using a combination of convenience and snowball sampling methods, resulting in a sample of 40 respondents. Data analysis was conducted using a multiple linear regression model with SPSS version 29 software. The findings reveal that all the variables simultaneously have a significant effect on audit quality, with independence and accountability demonstrating positive and significant impacts when analysed individually. In contrast, integrity and competence do not significantly influence audit quality. In conclusion, this study emphasizes the crucial role of fostering independence and accountability in the audit process, while also calling for further exploration of the nuances surrounding integrity and competence within the auditing context.
PENERAPAN METODE JOB ORDER COSTING KHUSUS PERUSAHAAN JASA PADA PT. ACE SOLUSINDO Wijaya, Henryanto; Gunawan, Felicia; Kho, Christian; Wahyono, Agus
JURNAL SINERGI Vol. 5 No. 2 (2023): SINERGI
Publisher : FT-USNI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59134/sinergi.v5i2.599

Abstract

Tujuan serta target khusus yang ingin dicapai dari kegiatan pengabdian kepada masyarakat (PKM) ini adalah meningkatkan manajemen keuangan PT. ACE Solusindo melalui penerapan job order costing khusus perusahaan jasa. Namun, mitra belum menerapkan metode ini dalam pencatatan keuangannya sehingga membuat mitra kesulitan dalam menentukan harga jual yang sesuai. Mitra menawarkan banyak layanan untuk pelanggannya sehingga penerapan job order costing untuk perusahaan jasa dalam pencatatan keuangannya sangat penting agar perusahaan dapat melacak biaya yang dikeluarkan secara spesifik, meningkatkan efisiensi operasional serta mengoptimalkan keuntungan mereka. Untuk itu, Tim Pelaksana PKM memberikan solusi kepada mitra dengan cara memberikan pelatihan dan sosialisasi kepada karyawan mitra bagian Finance dan Accounting mengenai penerapan metode job order costing. Metode pelaksanaan dari PKM ini adalah melakukan survey dan rapat bersama mitra menggunakan Focus Group Discussion (FGD), lalu melaksanakan sosialisasi dan pelatihan untuk karyawan mitra bagian Accounting dan Finance mengenai penerapan job order costing khusus perusahaan jasa. Setelah itu, akan dilakukan evaluasi, feedback, serta pembuatan laporan akhir mengenai kegiatan PKM yang sudah dilakukan. Saat ini, kami menilai bahwa mitra sudah mampu menerapkan metode job order costing dalam pencatatan keuangannya karena bertambahnya pengetahuan serta keterampilan sumber daya manusia yang mitra miliki mengenai materi tersebut. Kegiatan ini direncanakan akan mulai dari bulan Juli 2023 sampai dengan bulan Desember 2023.
PELATIHAN TENTANG PENGENDALIAN KAS PERUSAHAAN PADA SISWA-SISWI SMA HARAPAN JAYA Hastuti, Rini Tri; Prajogi, Muhammad Bintang; Kho, Christian
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26125

Abstract

The purpose of this training is to help Harapan Jaya high School students understand in depth the science of Accounting which is related to the company's cash control. Accounting subject matter at the high school level is only limited to basic accounting material and focuses more on the preparation and reporting of financial statements. The results of interviews with schools, especially teachers of accounting subjects, we were asked to provide material by taking the scope of the company's internal control. This internal control material has not yet been included in the accounting curriculum, so the teacher asked us to provide the material. Internal control covers all the scope of each transaction and forecast in the financial statements. In this training we take the scope of internal control for cash forecasting. The data used in this training is primary data obtained directly from Harapan Jaya high School such as data from interviews with principals and teachers. As for secondary data obtained from books, journals, internet that support this training. The output of the results of this Community Service is the proceedings of the national seminar as a presenter and also the articles are uploaded to PINTAR as additional outputs. ABSTRAK Tujuan pelatihan ini adalah untuk membantu siswa-siwi SMA Harapan Jaya memahami ilmu Akuntansi secara mendalam yang dikaitkanpengendalian kas perusahaan. Materi pelajaran akuntansi di tingkat SMU hanya terbatas pada materi akuntansi yang bersifat dasar dan lebih berfokus pada penyusunan dan pelaporan laporan keuangan. Hasil interview dengan pihak sekolah khususnya guru mata pelajaran akuntansi, kami diminta untuk memberikan materi dengan mengambil ruang lingkup pengendalian internal perusahaan. Materi pengendalian internal ini belom masuk dalam kurikulum pelajaran akuntansi, sehingga pihak guru meminta kami memberikan materi tersebut. Pengendalian internal meliputi semua ruang lingkup dalam setiap transaksi dan perkiraan dalam laporan keuangan. Dalam pelatihan ini kami mengambil ruang lingkup pengendalian internal untuk perkiraan kas. Data yang digunakan dalam pelatihan ini yaitu data primer yang diperoleh langsung dari pihak SMA Harapan Jaya seperti data hasil wawancara dengan kepala sekolah dan guru. Sedangkan untuk data sekunder diperoleh dari buku, jurnal, internet yang mendukung pelatihan ini. Luaran dari hasil Pengabdian Kepada Masyarakat ini adalah proceeding seminar nasional sebagai pemakalah dan juga aritkel di muat di PINTAR selaku luaran tambahan.
PENINGKATAN IDENTITAS DAN RELEVANSI KLENTENG LI TIE GUAI MELALUI PERNYATAAN MISI YANG EFEKTIF Cahyadi, Hadi; Kho, Christian; Aurelia, Ophilia
Jurnal Serina Abdimas Vol 1 No 3 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i3.26210

Abstract

ABSTRACT The goal and target to be achieved in this PKM activity is the renewal of an effective and clear mission statement to improve the identity and relevance of Li Tie Guai Temple (Partner). The development of the times makes the core values and goals of the organization can change over time. This can affect changes in the values and goals espoused by Li Tie Guai Temple. For this reason, our team offers a solution to Partners in the form of updating the mission statement with the aim of increasing the identity and relevance of the temple by adjusting to the times. The method of implementation is to conduct observations and interviews with partners, then identify the core values and goals of Partners to develop a new mission statement that is appropriate and effective that will be implemented for partners. Our team will conduct a forum group discussion (FGD) to obtain relevant information, then we will socialize the new mission statement to the management and congregation of the temple by holding a meeting or special event to convey the mission statement, and explain the meaning and importance of the mission statement. After socializing the mission statement to the temple management and congregation, we assessed that the new mission statement is relevant to the core values and goals of the temple so that the temple has a guide that can be used when carrying out an activity to achieve their vision and mission. We conducted this PKM activity from January 2023 to June 2023. ABSTRAK Tujuan serta target yang ingin dicapai dalam kegiatan PKM ini adalah pembaharuan pernyataan misi yang efektif dan jelas untuk meningkatkan identitas dan relevansi Klenteng Li Tie Guai (Mitra). Adanya perkembangan zaman membuat nilai-nilai inti dan tujuan organisasi bisa berubah-ubah seiring dengan berjalannya waktu. Hal tersebut dapat mempengaruhi perubahan nilai-nilai dan tujuan yang dianut oleh Klenteng Li Tie Guai. Untuk itu, tim kami menawarkan solusi kepada Mitra berupa pembaruan terhadap pernyataan misi dengan tujuan untuk meningkatkan identitas dan relevansi klenteng dengan menyesuaikan pada perkembangan zaman. Metode pelaksanaan yang dilakukan adalah melakukan kegiatan observasi dan wawancara dengan mitra, lalu mengidentifikasi nilai-nilai inti dan tujuan Mitra untuk menyusun pernyataan misi baru yang sesuai dan efektif yang akan diimplementasikan untuk mitra. Tim kami akan melakukan forum group discussion (FGD) untuk mendapatkan informasi-informasi yang relevan, lalu kami akan melakukan sosialisasi pernyataan misi baru kepada pengurus dan jemaah klenteng dengan mengadakan pertemuan atau acara khusus untuk menyampaikan pernyataan misi, serta menjelaskan makna dan arti penting dari pernyataan misi tersebut. Setelah melakukan sosialisasi pernyataan misi kepada pengurus dan jemaah klenteng, kami menilai bahwa pernyataan misi baru relevan dengan nilai-nilai inti dan tujuan klenteng sehingga klenteng mempunyai panduan yang dapat digunakan ketika menjalankan suatu kegiatan untuk mencapai visi misi mereka. Kegiatan PKM ini kami lakukan mulai dari bulan Januari 2023 sampai dengan bulan Juni 2023.
PENGELOLAAN KEUANGAN LENGKAP UNTUK USAHA PEMULA PADA SISWA-SISWI SMA HARAPAN JAYA Hastuti, Rini Tri; Prajogi, M Bintang; Kho, Christian
Jurnal Serina Abdimas Vol 1 No 3 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i3.26212

Abstract

ABSTRACT Efforts to develop an entrepreneurial spirit among middle school students, especially high school students (SMA), are urgently needed, given that various data show high unemployment among high school graduates and those who do not continue their education at tertiary institutions. The Central Bureau of Statistics noted that high school graduates are still the largest contributor to unemployment compared to graduates from other educational levels. As one of the high schools in Jakarta, HARAPAN JAYA High School is a high-level private school with a background of students coming from underprivileged families, so this condition causes many students not to continue their education at tertiary institutions or go straight to work. The problems faced by Partners for students who do not continue their education to tertiary institutions and will run a startup business are: How to properly record and manage finances in an independent business / entrepreneurship? .Based on the partners' problems above, the principal of HARAPAN JAYA High School asked for cooperation to conduct training to provide solutions to the problems above. Stages of PKM Implementation: preparation of materials, selection of instructors, delivery methods, and timing of PKM implementation. The output of the results of this Community Service is the proceedings of a national seminar as speakers and also articles uploaded to PINTAR as additional outputs. ABSTRAK Upaya untuk mengembangkan jiwa kewirausahaan di kalangan siswa menengah khususnya Siswa Menengah Atas (SMA) sangat diperlukan, mengingat berbagai data menunjukkan tingginya pengangguran dari lulusan SMA, dan tidak melanjutkan pendidikan di perguruan tinggi. Badan Pusat Statistik mencatat dari lulusan SMA masih merupakan penyumbang pengangguran yang paling banyak dibandingkan tamatan jenjang pendidikan lainnya. Sebagai salah satu SMA di Jakarta, SMA HARAPAN JAYA merupakan sekolah swasta menengah tingkat atas dengan latar belakang siswa siswinya berasal dari keluaraga kurang mampu, sehingga kondisi ini menyebabkan banyak siswa yang tidak melanjutkan Pendidikan di perguruan tinggi atau langsung bekerja. Permasalahan yang dihadapai Mitra untuk siswa yang tidak melanjukan pendidikan ke perguruan tinggi dan akan menjalankan usaha pemula adalah: Bagaimana cara mencatat dan mengelolan keuangan secara benar pada usaha mandiri/kewirausahaan? .Berdasarkan permasalahan mitra di atas maka kepala sekolah SMA HARAPAN JAYA meminta kerja sama untuk melakukan pelatihan untuk memberikan solusi dari permasalahan di atas. Tahapan Pelaksanaan PKM: persiapan materi, penentuan instruktur, metode penyampaian, dan waktu pelaksanaan PkM. Luaran dari hasil Pengabdian Kepada Masyarakat ini adalah proceeding seminar nasional sebagai pemakalah dan juga artikel di muat di PINTAR selaku luaran tambahan.
LITERASI PAJAK PENGHASILAN PRIBADI BAGI WNI YANG MEMILIKI NOMOR POKOK WAJIB PAJAK Hastuti, Rini Tri; Prajogi, M Bintang; Kho, Christian
Jurnal Serina Abdimas Vol 2 No 2 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i2.29301

Abstract

The state is intensifying taxes, becoming the main source of income. All taxpayers who have a NPWP are expected to be able to calculate and report their tax bills. Tax collection system: self-assessment system requires taxpayers to report and remit their own taxes. Information regarding tax return article 21 is very useful if given early, starting from the family environment, school environment, to the general public. The Directorate General of Taxes has developed many programs that are used to provide basic information about taxes to the public from elementary schools to universities. At the basic level, namely schools, students can be given information about the important role of taxes in servicing the need for educational facilities such as: school buildings, learning facilities, operational funds for school activities, salaries for teachers and employees, and others, all of these needs will be met by state tax revenue. It is hoped that we will understand the importance of becoming a tax-compliant citizen in the future. The main PKM material that we will prepare to implement is training on the importance of understanding reporting and how to calculate Tax SPT article 21 for Indonesian citizens who have a NPWP for HARJA SMA students. Based on the above, we will provide problem solving by conducting training on how to calculate Article 21 tax returns for individual taxpayers. The implementation methods that will be used in this training include: First, conducting observations and interviews as well as observations regarding the extent to which students gain knowledge about Tax SPT article 21. Second, material regarding Tax SPT article 21 is prepared accompanied by examples of tax case questions. Third, we will explain the Module in a tutorial in two training sessions. Fourth, in the third or final training, we will give a quiz to find out how far the children understand the explanation we have given. In addition, we will also ask students to fill out a questionnaire to assess their satisfaction with the training provided. The outputs of this PKM activity are: Publications at SERINA and Posters at Research Week held by Tarumanagara University as well as HKI as additional outputs.
Co-Authors Aurelia, Ophilia Felicia Gunawan Hadi Cahyadi Henryanto Wijaya Prajogi, M Bintang Prajogi, Muhammad Bintang Rini Tri Hastuti Salim, Susanto Wahyono, Agus